code EY121
credit_hours 3
title Introduction to Financial Accounting (2)
arbic title
prequisites EY111
credit hours 3
Description/Outcomes This is the second course of accounting principles.rnThis This course aims to enhance students’ knowledge about accounting systems and internal control, and introduction to financial statement analysis. In addition this course focuses on accounting for financial assets, inventories, plant assets and liabilities.rn
arabic Description/Outcomes
objectives - Discuss the forms of business organizationrn- Describe the accounting system and the internal control. rn- Analyze, understand and interpret the accounting information.rn- Account for assets and liabilities.rn
arabic objectives
ref. books
arabic ref. books
textbook Financial and managerial accounting. Second edition , Horengren, Harrison, Oliver.
arabic textbook
objective set bullets
content set combined
Course Content
content serial Description
1 Introduction to merchandising activities.
2 Types of inventory systems, part 1
3 Types of inventory systems, part 2
4 Financial assets, part 1
5 Financial assets, part 2
6 Introduction to accounts receivables and notes receivables.
7 7th week exam
8 Inventories and cost of good sold. part 1
9 Inventories and cost of good sold. Part 2
10 Plants and intangible assets.
11 Intangible assets.
12 12th week exam
13 Liabilities. part 1
14 Liabilities. part 2
15 General revision.
16 Final exam