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Accounting
Advanced
Courses offering in the second semester 092 ( February 2010 ) :
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ACCT 302
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Intermediate Accounting II
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(3-0-3)
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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.
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Prerequisite:
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ACCT 301
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Sponsorship program
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ACCT 351
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Accounting Cooperative Work
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( 0-0-9
)
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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.
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Prerequisite:
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Senior Standing, ACCT 300, 302, 305, 401,
402, FIN 302
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Sponsorship program
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ACCT 401
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Cost Accounting
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(
3-0-3 )
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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.
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Prerequisite:
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ACCT 202
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Sponsorship program
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ACCT 403
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Advanced Accounting
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( 3-0-3
)
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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.
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Prerequisite:
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ACCT 302
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Sponsorship program
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ACCT 404
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Auditing
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( 3-0-3
)
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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.
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Prerequisite:
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ACCT 300, ACCT 302
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program
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ACCT 406
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Internal Auditing
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(
3-0-3 )
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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.
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Prerequisite:
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ACCT 404 or Departmental Approval
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All Accounting
Courses (Undergraduate Program )
Other
Courses Offering in The Second Semester 092 ( February 2010 ) :
College of Engineering Sciences (CES):
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Sponsorship program
College of Computer Sciences &
Engineering (CCSE):
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