Location

Community Services & Continuing Education - Alexandria

Objectives

• • To identify the accounting procedures to establish a partnership company and to prepare its financial reports, dealing with the accounting problems in case of change in partners or the liquidation of the company.• To enable students to understand the accounting standards related to the stockholders' equity and the bonds indentures in corporations. • To understand the current Egyptian tax law and the tax accountability process for both individuals and companies.

Outcomes

Upon successful completion of this course , the learners will be able to :• Understand how to establish partnerships • Prepare financial statement in partnerships • Deal with change in partners or their capital shares.• Understand the companies liquidation approaches• Identify the key component of stockholders' equity in corporations.• Explain the accounting treatment for different equity transactions.• Describe the valuation, issuance, amortization and extinguishment for bonds.• Compute Earnings per Share (EPS).

Course Contents

Part of the: Professional Certificate in Financial and Management Accounting• Introduction to partnerships• Formation of partnerships• Income allocation• Change in partners• Liquidation of partnerships• Liquidation of partnerships• Introduction to corporations• Stockholders’ Equity• Stockholders’ Equity • Long term liabilities