Course
| 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.
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| 11 |
Intangible assets.
|
| 12 |
12th week exam
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| 13 |
Liabilities. part 1
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| 14 |
Liabilities. part 2
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| 15 |
General revision.
|
| 16 |
Final exam
|