Accounting

 

Advanced Courses offering in the second semester 092 ( February 2010 ) :

 

 

ACCT 302

Intermediate Accounting II

(3-0-3)

In-depth study of stockholders' equity including issuance and reacquisition of capital stock, dividends and retained earnings. Accounting for short-term and long-term investments in securities. Advanced study of cash flows, price level adjustments, capital leases, and interpretation and analysis of financial statements. Comprehensive study of ethics in accounting. Advanced computer applications in financial accounting.

Prerequisite:

ACCT 301

 

 

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ACCT 351

Accounting Cooperative Work

( 0-0-9 )

Twenty-eight (28) weeks of accounting practical training in a selected economic organization. The Department of Accounting and Management Information Systems approves the training program and monitors the student's progress during his coop period. Under the supervision of an accounting faculty member or a faculty member in a related discipline, the student writes an analytical report about his coop experience.

Prerequisite:

Senior Standing, ACCT 300, 302, 305, 401, 402, FIN 302

 

 

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ACCT 401

Cost Accounting

( 3-0-3 )

Cost accounting and control; general principles of designing cost systems; classification of costs and cost behavior patterns; cost estimation. Product costing systems including job order costing, process costing, and joint products costing in manufacturing and service organizations. Service departments cost allocation methodologies. Standard costing systems including disposition of cost variances; cost variance reports and investigation of cost variances. Product costing and performance evaluation in computerized manufacturing systems. Computer applications in cost accounting.

Prerequisite:

ACCT 202

 

 

 

 

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ACCT 403

Advanced Accounting

( 3-0-3 )

Advanced study of accounting principles and procedures related to business combinations. Methods and techniques for preparing consolidated financial statements. Receiverships and statement of affairs. Accounting for formation, operation, and liquidation of partnerships. Accounting for branches, consignments, and joint-ventures. Zakat and Saudi Tax accounting. Computer applications in advanced accounting.

Prerequisite:

ACCT 302

 

 

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ACCT 404

Auditing

( 3-0-3 )

Generally accepted auditing standards and procedures used by the external auditor. Professional ethics, professional responsibility, and legal liability of the external auditor. Audit concepts such as auditor's independence, fair presentation, and due professional care. Internal control evaluation and design of audit programs; collection of audit evidence including statistical sampling and analytical review; evaluation of audit evidence; arriving at audit conclusions. Development of working papers and audit reports. Audit of Electronic Data Processing (EDP) systems; uses of the computer as an audit tool. Utilization of generalized audit software packages.

Prerequisite:

ACCT 300, ACCT 302

 

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ACCT 406

Internal Auditing

( 3-0-3 )

Scope and objectives of internal auditing. Internal auditing and internal control. Internal auditor's independence. Ethics in internal auditing. Standards of internal auditing. The internal audit process. Financial audits; operational, efficiency, and management audits; compliance audits. Computer applications in internal auditing.

Prerequisite:

ACCT 404 or Departmental Approval

 

 

All Accounting Courses (Undergraduate Program )

 

 

Other Courses Offering in The Second Semester 092 ( February 2010 ) :

College of Engineering Sciences  (CES):

         Petroleum Engineering (PETE)

         Chemical Engineering (CHE)

         Mechanical Engineering (ME)

         Electrical Engineering   (EE)

         Civil Engineering (CE)

 

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College of Computer Sciences & Engineering  (CCSE):

         Computer Engineering (COE)

         Systems Engineering   (SE)

           Information and Computer Science (ICS)

 

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College of Sciences  (CS)

          Chemistry  (CHEM)

         Earth Sciences (ES)

         Statistics

         Mathematical

 

College of Industrial Management  (CIM)

         Management Information System ( MIS )

         Marketing ( MKT )

         Accounting ( Acct )

         Finance (FIN)

         Management ( MGT )

         Economics ( ECON)

 

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College of Environmental Design  (CED)

         Architecture (ARC)

         City & Regional Planning (CRP)

         Construction Engineering & Management (CEM)

         Architectural Engineering (ARE)

 

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