Department Major
Management Technology Accounting
Study Plan
Department : Management Technology
Major : Accounting
١
Department Major
Management Technology Accounting
Index
Study Plan Distributed to all ……………………………… 3
Semesters
Financial Accounting -1 ……………………………… 5
Financial Accounting -2 ……………………………… 8
Governmental Accounting ……………………………… 9
Partnerships accounting ……………………………… 13
Corporate Accounting ……………………………… 17
Zakat and Tax Accounting ……………………………… 23
Financial Reports in English ……………………………… 26
Cost Accounting ……………………………… 29
Auditing and internal control ……………………………… 32
Application software in accounting ……………………………… 34
Specialized Excel ……………………………… 36
Management principles ……………………………… 38
Introduction to Economics ……………………………… 40
Introduction to Statistic ……………………………… 42
Secretary 1 ……………………………… 45
Tasks analyses ……………………………… 48
Study plan ……………………………… 52
٢
Department Major
Management Technology Accounting
Study Plan Distributed to all Semesters
Course Pre- No. of Units
No Course Title
Code requisite C.U. L W T C.H.
First Semester
1 Eng 101 English 1 3 2 2 - 4
2 ISC 101 Islamic culture-1 2 2 - - 2
3 ACC 111 Fimancial Mathematics 3 3 - 1 4
4 CMP 101 Computing 2 - 4 - 4
5 MGT 161 Business Administration 2 2 - - 2
6 ACC 141 Financial Accounting -1 3 2 2 - 4
7
Sum 15 11 8 1 20
Course Pre- No. of Units
No Course Title
Code requisite C.U. L W T C.H.
Second Semester
Special Management
1 Eng 122 3 2 2 - 4
English
2 Man 101 Professional Behavior 2 2 - - 2
3 STA 101 Statistics 2 2 - - 2
4 ACC 142 Financial Accounting 2 ACC 141 3 2 2 - 4
Governmental
5 ACC 143 ACC 141 2 2 - 1 3
Accounting
6 ADM 162 Secretarial Procedures-1 3 2 2 - 4
Sum 15 12 6 1 19
٣
Department Major
Management Technology Accounting
No. of Units
Course Pre-
No Course Title C.
Code requisite L W T C.H.
U.
1 ENG 223 Specialized English 2 3 2 2 - 4
2 Arab 101 Arabic Language 2 2 - - 2
Third Semester
Principles of
3 ECO 261 2 2 - - 2
Economics
Private companies
4 ACC 241 ACC 142 2 2 - 1 3
Accounting
Public companies
5 ACC 242 ACC 142 2 2 - 1 3
Accounting
Zakat and Tax
6 ACC 243 ACC 142 2 2 - 1 3
Accounting
Financial Firms
7 ACC 244 ACC 142 3 2 2 - 4
Accounting
Sum 16 14 4 3 21
Course Pre- No. of Units
No Course Title
Code requisite C.U. L W T C.H.
1 ISC 102 Islamic culture-2 2 2 - - 2
Fourth Semester
Financial reports in ACC 142,
2 ACC 245 2 2 - - 2
English Eng 223
3 ACC 246 Cost Accounting ACC 241 3 2 2 - 4
Auditing and Internal
4 ACC 247 ACC 241 2 2 - - 2
control
5 ACC 248 Computerized ACC 241 3 2 2 - 4
Spreadsheet ACC 241,
6 ACC 249 2 1 2 - 3
specialization CMP 101
Sum 14 11 6 - 17
Course Units No
Summer
No Course Title Pre-requisite
Code C.U. L W T C.H.
1 ACC 299 Co-Operative Training 4
Units No
C.U. L W T C.H.
Total Program’s Unites
64 48 24 5 77
٤
Department Major
Management Technology Accounting
Department Administration technology Major Accounting
Course Title Financial Accounting -1 Code 141 Acc
Prerequisites
Semester 1 2 3 4
Course Description:
Credit Hours
3
In this course, student will have a knowledge on how to (Hour/week)
records journal entries, post, and prepare financial
L 2
reports base upon accepted accounting standards.
Contact
Hours W 2
(Hour/week)
T
General Goal:
To Understand the accepted accounting standards and accounting cycle.
Behavioral Objectives:
Student will be able to:
Describe the financial accounting
Understand the accepted accounting standards
Understand the accounting cycle
Topics:
Accounting concepts and principles
Accounting system
Financial reports
Reconciliation and accounting cycle
Accounting payroll
٥
Department Major
Management Technology Accounting
Detailed Curriculum (Theory)
Hrs Contents Behavioral Objectives
• The accounting principles and Giving the students some hints about the
concepts. concepts and principles of Accounting.
2 • The arising of Accountancy and its
definition.
• Accounting information properties.
• The beneficiary parts of the
accounting information.
• Aims, purposes, and branches of
financial accounting.
• The accounting system. Familiarize the students with the
• Accounting equation. accounting periods concerning any
• The base of double entry. financial event.
10 • Elements of the accounting system.
• Journalizing.
• Posting to the Ledger.
• Trail balance.
• Financial Reports. Introducing how to set financial reports.
• Balance sheet.
6 • Income statement.
• Cash flow statement.
• Worksheet.
• The adjustments. Students learn how to deal with
• Posting the adjusting entries. problems concerning the process of
6 • Expenses (In advance & due). compromising.
• Revenue (in advance & due).
• Closing Trail balance .
• Accounting salaries and wages. Students learn how to deal with
• The processing accounting of Accounting salaries, wages and the end
6 salaries and wages. of service reward.
• The processing accounting of the
end of service reward.
٦
Department Major
Management Technology Accounting
Detailed Curriculum (Practice)
Hrs Contents Behavioral Objectives
• The accounting system. Familiarize the students with the
• Accounting equation. accounting periods concerning any
• The base of double entry. financial event.
10 • Elements of the accounting system.
• Journalizing
• Posting to the Ledger.
• Trail balance.
• Financial reports. Introducing how to set financial reports.
• Balance sheet.
6 • Income statement.
• Cash flow statement.
• Worksheet.
• The adjustments. Students learn how to deal with
• Posting the adjusting entries . problems concerning the process of
6 • Expenses (In advance & due). compromising.
• Revenue (in advance & due).
• Closing Trail balance .
• Accounting for salaries and wages. Students learn how to deal with
• The accounting processing for Accounting salaries, wages and the end
6 salaries and wages. of service reward.
• The processing accounting of the
end of service reward.
٧
Department Major
Management Technology Accounting
Department Administration Technology Major Accounting
Course Title Financial Accounting -2 Code 142 ACC
Requirement Financial Accounting -1
Course Description: Semester 1 2 3 4
this course is a continues learning for Financial Credit Hours
3
Accunting-1. This course is about accounting for (Hour/week)
private and public companies subjects which include
L 2
detailed budget item description such as receivable ,
inventory, and fixed assets. Contact
Hours W 2
(Hour/week)
T
General Goal:
In this course, student will gain a knowledge in how to deal with budget items such as
current assets, fixed assets, liabilities, and owner equities.
Behavioral Objectives:
Student will be able to:
Deal with goods accounts
Deal with receivable accounts
Account for depreciation expenses
Understand how to correct accounting errors
Topics :
Accounting for goods operations
Cash assets
Account receivable and notes receivable
Inventory
Fixed assets
Liabilities and owner equities
Assistance records and accounting errors
٨
Department Major
Management Technology Accounting
Detailed Curriculum (Theory)
hrs Contents Behavioral Objectives
10 Accounting for Merchandising: Students learn about accounting
• Accounting purchases. purchases and sales, and how to set
• Accounting sales. an income statement.
• Preparing the income statement for the
financial establishments.
Control of Cash: Students learn about the documents
• Monitoring the cash assets. for the cash assets and declaring it.
4 • The petty cash.
• Preparing Bank Reconciliations.
• Accounting paper money & declaring it.
Accounting receivable and Note receivable: Students learn about the customer
• The concept, the arising and evaluating account and how to run the
Debtors. accounting processing.
6 • Suspicious debts.
• Commercial papers(definition& types)
• Processing accounting to the repayment
papers.
Inventory: Students learn how to deal with
• Evaluating the stock. stock system.
3
• Methods of evaluation.
• Processing accounting to the stock.
Fixed assets: Developing students’ ability to deal
• Evaluating the cost of the fixed with.
assets.
3
• Using the fixed assets.
• Selling the fixed assets.
• Accounting for the reserved assets.
Liabilities and owner’s Equity: Students learn how to protect
• Evaluating and dealing with property rights against aggression.
2 liabilities.
• Legal affairs concerning owner’s
Equity.
Subsidiary ledger and common mistakes: Students learn about the helping
2 • Types of mistakes. records and to correct the accounting
• Methods of correcting these mistakes mistakes.
٩
Department Major
Management Technology Accounting
Detailed Curriculum (Practice)
hrs Contents Behavioral Objectives
3 Accounting for Merchandising: Students learn about accounting
• Accounting purchases. purchases and sales, and how to set
• Accounting sales. an income statement.
• Preparing the income statement for the
financial establishments.
Control of Cash: Students learn about the documents
• Monitoring the cash assets. for the cash assets and declaring it.
2 • The petty cash.
• Preparing Bank Reconciliations.
• Accounting paper money & declaring it.
Accounting receivable and Note receivable: Students learn about the customer
• The concept, the arising and evaluating account and how to run the
Debtors. accounting processing.
3 • Suspicious debts.
• Commercial papers(definition& types)
• Processing accounting to the repayment
papers.
Inventory: Students learn how to deal with
• Evaluating the stock. stock system.
3
• Methods of evaluation.
• Processing accounting to the stock.
Fixed assets: Developing students’ ability to deal
• Evaluating the cost of the fixed with.
assets.
2
• Using the fixed assets.
• Selling the fixed assets.
• Accounting for the reserved assets.
Liabilities and owner’s Equity: Students learn how to protect
• Evaluating and dealing with property rights against aggression.
1 liabilities.
• Legal affairs concerning owner’s
Equity.
Subsidiary ledger and common mistakes: Students learn about the helping
1 • Types of mistakes. records and to correct the accounting
• Methods of correcting these mistakes mistakes.
١٠
Department Major
Management Technology Accounting
Department Administration Technology Major Accounting
Course Title Governmental Accounting Code 143 Acc
Requirement Financial Accounting -1
Course Description: Semester 1 2 3 4
This course describes the accounting in the
government systems and the general budget in Credit Hours
2
Saudi Arabia. (Hour/week)
L 2
Contact
Hours W
(Hour/week)
T 1
General Goals:
Student will gain the detail knowledge about government system accounting in Saudi
Arabia and also country’s revenues and expenditure.
Behavioral Objectives:
Student will be able to:
Understand the nature of working government units as well as the related
accounting
Understand the country’s general budget
Understand the accounting in the government systems
Understand how the internal control works in the government units
Topics:
Nature , specifications, objectives of government activity
Accounting system in government units
Custodies
Country’s general budget
Accounting closing in government units
internal control in government units
١١
Department Major
Management Technology Accounting
Detailed Curriculum (Theory)
hrs Contents Behavioral Objectives
• Nature, Properties and goals of the Students learn about the most active
governmental activities. country and the properties of the
4
• The executive units of the governmental governmental units.
activities.
• The accounting system in the Students learn about the governmental
governmental entities. accounting system and how to prove
6 • The documentary group and the account the accounting operations.
book group.
• Deposits and trusts. Students learn about types of trusts,
4 procedures attached to it and how to
prove it.
• The general equilibrium. Students learn about the country
• Proving the financial operations. general equilibrium,
8 • Revenues and expenses. revenues and expenses.
• The country general equilibrium.
• Preparing the final accountings Students learn how to set the final
• The equilibrium statement. accountings.
3 • The monthly schedule.
• The final profit and loss account.
• Closing accounts in the governmental Students learn how to close the
2 units. governmental accounts.
• Supervision in the governmental units. Discussing methods of internal
3
supervision in the governmental units.
١٢
Department Major
Management Technology Accounting
Detailed Curriculum (Practice)
hrs Contents Behavioral Objectives
• The accounting system in the Students learn about the governmental
governmental entities. accounting system and how to prove
4 • The documentary group and the account the accounting operations.
book group.
• Deposits and trusts. Students learn about types of trusts,
2 procedures attached to it and how to
prove it.
• The general equilibrium. Students learn about the country
• Proving the financial operations. general equilibrium,
4 • Revenues and expenses. revenues and expenses.
• The country general equilibrium.
• Preparing the final accountings Students learn how to set the final
• The equilibrium statement. accountings.
2 • The monthly schedule.
• The final profit and loss account.
• Closing accounts in the governmental Students learn how to close the
1 units. governmental accounts.
• Supervision in the governmental units. Discussing methods of internal
2
supervision in the governmental units.
١٣
Department Major
Management Technology Accounting
Department Administration Technology Major Accounting
Course Title Partnerships accounting Code 241 Acc
Requirement Financial Accounting - 2
Course Description: Semester 1 2 3 4
This course describes types of private companies and its Credit Hours
2
specifications in Saudi Arabia, and also how to account (Hour/week)
for them with the consideration of possible problems.
L 2
Contact
Hours W
(Hour/week)
T 1
General Goal:
This course is defined to give the student the ability to deal and understand the private
companies accounting system and also the possible problems which may accurse during
development of the companies.
Behavioral Objectives:
Student will be able to:
distinguish among the private companies types
deal with the problem which may accurse during development of the private
companies.
Prepare the financial reports
Topics:
private companies concepts
development of private companies
Private companies reorganization
Private companies liquidation
١٤
Department Major
Management Technology Accounting
Detailed Curriculum (Theory)
hrs Contents Behavioral Objectives
4 • Partnership characteristics and Students learn about the companies systems.
formation of partnerships.
• Types and properties of
partnerships.
• Accounting for partnerships. Students learn how to raise capitals for
6 • Partnership financial statements. partnerships.
Reorganizing the company: Students learn about accounting problems
• Partners' personal accounts. which happen as a result of enlarging the
• Raising the capital. company activities or changing partners, and
16 • Reducing the capital. how to deal with them.
• Admission of a new partner.
• Withdrawal of a partner.
• The liquidation of a Students learn how to dissolve a company and
4
partnership. the reasons of dissolving.
١٥
Department Major
Management Technology Accounting
Detailed Curriculum (Practice)
hrs Contents Behavioral Objectives
• Accounting for partnerships. Students learn how to raise capitals for
2 • Partnership financial statements. partnerships.
Reorganizing the company: Students learn about accounting problems
• Partners' personal accounts. which happen as a result of enlarging the
• Raising the capital. company activities or changing partners, and
10 • Reducing the capital. how to deal with them.
• Admission of a new partner.
• Withdrawal of a partner.
• The liquidation of a Students learn how to dissolve a company and
3
partnership. the reasons of dissolving.
١٦
Department Major
Management Technology Accounting
Department Administration Technology Major Accounting
Course Title Corporate Accounting Code 242 Acc
Requirement Financial Accounting -2
Course Description: Semester 1 2 3 4
This course describes types of public companies and
its specifications in Saudi Arabia, and also how to Credit Hours
2
account for them with the consideration of possible (Hour/week)
problems.
L 2
Contact
Hours W
(Hour/week)
T 1
General Goals:
This course is defined to give the student the ability to deal and understand the public
companies accounting system and also the possible problems which may occur during
development of the companies
Behavioral Objective:
Student will be able to:
distinguish among the public companies types
deal with the problem which may accurse during development of the public
companies.
Prepare the financial reports
Topics:
Public companies concepts
Development of public companies
Public companies reorganization
Public companies liquidation
١٧
Department Major
Management Technology Accounting
Detailed Curriculum (Theory)
hrs Contents Behavioral Objectives
Forming a Corporation: Students learn about the companies
systems and the types of the
4 • Company is a legitimate unit. financing companies.
• Company is an accounting unit.
• Characteristics of corporate structure.
• Types of companies.
• Financing companies properties.
The accounting for shareholders’ Equity: Students are able to raise capitals for
• Capital stock. corporate companies.
4 • Characteristics of common stock.
• Characteristics of preferred stock.
Reorganizing the company: Students learn about accounting
• Raising the capital. problems which happen as a result of
10 • Reducing the capital. enlarging the company activities and
• Stock redemption and the expenses of how to deal with them.
establishing.
• Accounting the bonds. They learn about the accounting
6 • Bonds interests. processing for the bonds.
• The settlement of bonds.
Dividends: They learn how to record the cash
3 • Cash dividend dividend.
• Recording a cash dividend
• The termination of corporate They learn about dissolving
3 enterprises. companies and why.
• Recording the liquation.
١٨
Department Major
Management Technology Accounting
Detailed Curriculum (Practice)
hrs Contents Behavioral Objectives
The accounting for shareholders’ Equity: Students are able to raise capitals for
• Capital stock. corporate companies.
3 • Characteristics of common stock.
• Characteristics of preferred stock.
Reorganizing the company: Students learn about accounting
• Raising the capital. problems which happen as a result of
4 • Reducing the capital. enlarging the company activities and
• Stock redemption and the expenses of how to deal with them.
establishing.
• Accounting the bonds. They learn about the accounting
4 • Bonds interests. processing for the bonds.
• The settlement of bonds.
Dividends: They learn how to record the cash
2 • Cash dividend dividend.
• Recording a cash dividend
• The termination of corporate They learn about dissolving
2 enterprises. companies and why.
• Recording the liquation.
١٩
Department Major
Management Technology Accounting
Department Administration Technology Major Accounting
Course Title Zakat and Tax Accounting Code 243 Acc
Requirement Financial Accounting -2
Course Description: Semester 1 2 3 4
This course is divided into two section. First Credit Hours
3
section describes Zakat’s types and how to (Hour/week)
account for from the Islamic point view. Second
L 2
section deal with taxes which apply in Saudi
Arabia system and how to account for it. Contact
Hours W
(Hour/week)
T 2
General Goals:
This course is defined to give the student the ability to account for Zakat and Tax
which apply in Saudi Arabia systems.
Behavioral Objective:
Student will be able to:
Understand the importance of Zakat from the Islamic point view
Know how to measure and disclosure Zakat in the financial reports
Know the taxes and its types
Account for tax
Topics:
Definition , specifications, principles, objectives of Zakat system.
Zakat accounting methods and how to disclosure Zakat in the financial reports
Definition , specifications, principles, objectives of tax system
Tax system general framework
Tax and defining methods
٢٠
Department Major
Management Technology Accounting
Detailed Curriculum (Theory)
Hrs Contents Behavioral Objectives
• Zakat concept. Students learn how to set a budget
13 • Zakat components and properties. after accounting the alms.
• Zakat system goals.
• Zakat connected to grains, animal and
financial fortunes.
• Ways of spending Zakat.
• Preparing financial reports.
• Taxes accounting and its properties. They learn the properties and
2 • The components of the tax system. components of Tax system.
• Tax system general frame. Students learn about the difference
• The difference between taxes and fees. between taxes and fees.
3
• Taxes basic rules.
• The ways of controlling the taxes. They learn taxes control and ways of
4 • Tax price. control.
Tax system: Students learn to account profits and
• Affecting factors of the taxation. taxes profits according to systems in
• Carrying out the accounting evaluation Saudi Arabia.
in the economical establishments.
• Carrying out the profit evaluation
8
according to the principles of the tax
system in Saudi Arabia.
• Income taxes & investing capitals in
Saudi Arabia.
٢١
Department Major
Management Technology Accounting
Detailed Curriculum (Practice)
Hrs Contents Behavioral Objectives
• Zakat concept. Students learn how to set a budget
6 • Zakat components and properties. after accounting the alms.
• Zakat system goals.
• Zakat connected to grains, animal and
financial fortunes.
• Ways of spending Zakat.
• Preparing financial reports.
• The ways of controlling the taxes. They learn taxes control and ways of
3 • Tax price. control.
Tax system: Students learn to account profits and
• Affecting factors of the taxation. taxes profits according to systems in
• Carrying out the accounting evaluation Saudi Arabia.
in the economical establishments.
• Carrying out the profit evaluation
5
according to the principles of the tax
system in Saudi Arabia.
• Income taxes & investing capitals in
Saudi Arabia.
٢٢
Department Major
Management Technology Accounting
Department Administration Technology Major Accounting
Course Title Accounting in Financial Entities Code 244 Acc
Requirement Financial Accounting -2
Course Description: Semester 1 2 3 4
This course includes financial reports in the Credit Hours
3
commercial banks division, Islamic banks, (Hour/week)
insurance division. Also, it describe the
L 2
different types of divisions mentioned and the
procedures of them with consideration of Contact
accepted accounting principles. Hours W 2
(Hour/week)
T
General Goals:
This course is defined to give the student the ability to understand the different types
of commercial banks, Islamic banks, insurance companies, and their procedures. Also
it describes how to account for them.
Behavioral Objective:
Student will be able to:
Distinguish between Islamic and commercial banks
Deal with banking accounts
Know the procedures which control the operation banking
Know some of the operations in the insurance division
Topics:
Establishment and components of Banking system
Bank treasury financial procedures
Current accounts
Deposits , saving accounts
Marketable securities
loan’s accounting
commercial internments
٢٣
Department Major
Management Technology Accounting
Detailed Curriculum (Theory)
Hrs Contents Behavioral Objectives
• Development &components of banking
system.
• Islamic banking system.
• Bank development. Students learn about the systems in the
3 • Accounting systems in the commercial commercial and the Islamic banks.
and the Islamic banks.
• Bank safe financial dealings. They learn about the treasury financial
3 • "Safe" concept, its types and tasks dealings.
• Safe accounting processing.
• Checking accounts. They learn how to deal with current
3 • Accounting procedures. accounts.
• Preparing lists of checking accounts.
• Banknotes. They learn how to deal with banknotes
3 • Promissory notes in the commercial and its accounting processing.
banks.
• Accounting processing in the Islamic They learn the procedures and types of
banks. deposits and Promissory notes, and
• Deposits and saving accounts. investments box.
3
• Investments box.
• Accounting Speculation, partnership,
and profitability processes.
• Accounting processing in the They learn about types of loans and
commercial banks. deposits and how to audit it.
3
• Deposits and saving accounts.
• Accounting processing for loans.
Banknotes: They learn how to deal with commercial
2 • Types, buying, selling, and papers.
accounting processing for it.
Credentials: They learn the types of credentials and
2 • Concept, types, and accounting how to open a letter of credit.
processing for it.
• Banking services. They learn about buying and selling
2
• Buying and selling currency. currency.
• Clearinghouses. They learn about the clearinghouse and its
2
• Concept and accounting procedures. procedures.
Insurance companies: They learn about the accounting system in
• Concept. insurance companies.
• The accounting processing which
4
includes insurance installments,
compensations, and reinsuring
processes.
٢٤
Department Major
Management Technology Accounting
Detailed Curriculum (Practice)
Hrs Contents Behavioral Objectives
• Bank safe financial dealings. They learn about the treasury financial
4 • "Safe" concept, its types and tasks dealings.
• Safe accounting processing.
• Checking accounts. They learn how to deal with current
4 • Accounting procedures. accounts.
• Preparing lists of checking accounts.
• Accounting processing in the Islamic They learn the procedures and types of
banks. deposits and Promissory notes, and
• Deposits and saving accounts. investments box.
4
• Investments box.
• Accounting Speculation, partnership,
and profitability processes.
• Accounting processing in the They learn about types of loans and
commercial banks. deposits and how to audit it.
4
• Deposits and saving accounts.
• Accounting processing for loans.
Banknotes: They learn how to deal with commercial
2 • Types, buying, selling, and papers.
accounting processing for it.
Credentials: They learn the types of credentials and
2 • Concept, types, and accounting how to open a letter of credit.
processing for it.
• Banking services. They learn about buying and selling
2
• Buying and selling currency. currency.
• Clearinghouses. They learn about the clearinghouse and its
2
• Concept and accounting procedures. procedures.
Insurance companies: They learn about the accounting system in
• Concept. insurance companies.
• The accounting processing which
4
includes insurance installments,
compensations, and reinsuring
processes.
٢٥
Department Major
Management Technology Accounting
Department Administration Technology Major Accounting
Course Name Financial Reports in English Code 245 Acc
Requirement Financial Accounting –2 and English language -2
Course Description: Semester 1 2 3 4
In this course, student will gain the knowledge Credit Hours
2
in terminologies, accounting methods, and how (Hour/week)
to prepare journal entry accounting and
L 2
financial report in English.
Contact
Hours W
(Hour/week)
T
General Goals:
In this course, student studies accounting procedures in English.
Behavioral Objective:
Student will be able to:
prepare journal entry in English
prepare trial balance in English
prepare financial reports in English
Topics:
accounting concepts and procedures
financial reports
٢٦
Department Major
Management Technology Accounting
Detailed Curriculum (Theory)
Hrs Contents Behavioral Objectives
Accounting concept and procedures
Acknowledge students to be familiar
16
Debits and credits with the concepts and procedures and
Double Entry with accounting cycle
General Journal
General Ledger
Trial Balance
Financial Reports
Financial statement Acknowledge students with the way
Income statement of preparing financial reports.
14
Cash flow
Bank reconciliation
٢٧
Department Major
Management Technology Accounting
Detailed Curriculum (Practice)
Hrs Contents Behavioral Objectives
Accounting concept and procedures
Acknowledge students to be familiar
10
Debits and credits with the concepts and procedures and
Double Entry with accounting cycle
General Journal
General Ledger
Trial Balance
Financial Reports
Financial statement Acknowledge students with the way
Income statement of preparing financial reports.
8
Cash flow
Bank reconciliation
٢٨
Department Major
Management Technology Accounting
Department Administration Technology Major Accounting
Course Title Cost Accounting Code 264 Acc
Requirement Partnerships accounting
Course Description: Semester 1 2 3 4
In this course, student will gain the knowledge Credit Hours
3
in costs types, how to account for a product, (Hour/week)
preparing financial report in the manufacture
L 2
companies, and the relation between cost and
volume. Contact
Hours W 2
(Hour/week)
T
General Goals:
The objective of this course is to teach the student the basic requirements , analysis,
and measurements of product unit cost ,and to prepare information which require to
draw policies and decisions.
Behavioral Objective:
Student will be able to:
know the cost measurements
prepare the financial report in the manufacture companies
analyze the relationship among cost, volume, and profit
Topics:
Cost concepts and objectives
Cost measurement methods based on the different scientific principle.
Accounting for material , labor, and indirect manufacture cost
Relationship among cost, volume, and profit
Cost preparation systems and budgets
٢٩
Department Major
Management Technology Accounting
Detailed Curriculum (Theory)
Hrs Contents Behavioral Objectives
• The concept and aims of costs.
8
• Fixed and variable cost patterns. They learn about the types of costs
• Classifying different elements of cost. and how to set financial reports for
• Natural classifications. the industrial establishments.
• Job classifications.
• Classifying according to cost, Production
size, and volume.
• Financial reports (income statement in the
industrial sector).
Evaluating cost according to scientific bases: They learn the ways of evaluating
• General method. the cost.
4 • Variable method.
• Utilizing method.
• Direct method.
• The indirect accounting processing for the They learn about indirect accounting
5 industrial costs, wages and materials. processing for the industrial costs,
wages and materials.
8 • The relation between costs, volume, and They learn how to analyze the
profits. relation between costs, size, and
• breakeven point. profits.
• Planning the relation between costs, volume,
and profits.
• Combining sales.
• Target net profit.
• Analyzing accounting (changes in the fixed
and variable costs).
• The gross margin, contributing margin and
safety margin.
Evaluating cost and budget system: They learn about setting budgets and
• Static and stable budgets. its important in making
5
• Analyzing stable budget. administrative decisions.
• Variances.
• Variances of the price and efficiency.
٣٠
Department Major
Management Technology Accounting
Detailed Curriculum (Practice)
Hrs Contents Behavioral Objectives
• The concept and aims of costs.
4
• Fixed and variable cost patterns. They learn about the types of costs
• Classifying different elements of cost. and how to set financial reports for
• Natural classifications. the industrial establishments.
• Job classifications.
• Classifying according to cost, Production
size, and volume.
• Financial reports (income statement in the
industrial sector).
Evaluating cost according to scientific bases: They learn the ways of evaluating
• General method. the cost.
2 • Variable method.
• Utilizing method.
• Direct method.
• The indirect accounting processing for the They learn about indirect accounting
3 industrial costs, wages and materials. processing for the industrial costs,
wages and materials.
5 • The relation between costs, volume, and They learn how to analyze the
profits. relation between costs, size, and
• breakeven point. profits.
• Planning the relation between costs, volume,
and profits.
• Combining sales.
• Target net profit.
• Analyzing accounting (changes in the fixed
and variable costs).
• The gross margin, contributing margin and
safety margin.
Evaluating cost and budget system: They learn about setting budgets and
• Static and stable budgets. its important in making
3
• Analyzing stable budget. administrative decisions.
• Variances.
• Variances of the price and efficiency.
٣١
Department Major
Management Technology Accounting
Department Administration Technology Major Accounting
Course Title Auditing and internal control Code 247 Acc
Requirement Partnerships accounting
Course Description:
Semester 1 2 3
4
This course describes external audit operation Credit Hours
principles and procedures and focuses in the 2
(Hour/week)
audit methods and internal control.
L 2
Contact
Hours W
(Hour/week)
T
General Goals:
In this course, student will be trained on how to deal with external auditor and to help
to produce required data and information. Student gets trained on how to deal with
internal control.
Behavioral Objective:
Student will be able to:
Understand audit concept
Understand external and internal auditor tasks and responsibilities
Understand the importance of the internal audit to satisfy the management
needs
Topics:
External Audit
o Audit objectives and concepts
o Saudi audit Standards
o Auditor Low responsibilities
o Audit evidences
Internal audit and control
o Internal control
o Internal audit
٣٢
Department Major
Management Technology Accounting
Detailed Curriculum (Theory)
hrs Contents Behavioral Objectives
12 External auditing:
• Auditing theory. Students learn about the aims and
• Aims and nature of external auditing. nature of external auditor.
• Relation between auditing and
accounting.
• Auditing restrictions.
• Types of auditing.
• Saudi auditing criteria.
• Auditor legal responsibility.
• Auditing proof evidence and how to get
it.
• General look at the statistic samples of
auditing.
• General look at auditing the auto
systems.
18 Internal auditing and supervising:
• Nature and importance. They learn about documents
• Types of internal supervising. auditing and supervising at any
• Internal accounting supervising. establishment.
• Administrative internal supervising.
• Internal supervising opponents.
• Concept, nature, and aims.
• Internal auditor in supervising.
• The difference between internal
auditing and internal supervising.
٣٣
Department Major
Management Technology Accounting
Department Administration Technology Major Accounting
Course Title Application software in accounting Code 248 Acc
Requirement Partnerships accounting and computer
Course Description: Semester 1 2 3 4
In this course , student learns how accounting Credit Hours
3
system works such as general ledger system and (Hour/week)
how student prepares chart of account , records
L 2
the entries, view and print financial report using
general ledger system. Contact
Hours W 2
(Hour/week)
T
General Goals:
The objective of this course is to teach the student to gain the knowledge in how the
accounting system works and how the other system integrated with each other.
Behavioral Objective:
Student will be able to:
Prepare chart of account in a chosen system
Records journal entries in a chosen system
View and print financial reports
Inventory and its relation with both sales and purchases systems
Topics:
٣٤
Department Major
Management Technology Accounting
Detailed Curriculum (Theory and practice)
hrs Contents Behavioral Objectives
16 General Ledger:
• Chart of account. Students learn how to add account
• Recording the journals. and report the chart of account.
• Report the financial statements.
Sales and purchase module: They learn about voucher system
10 • voucher system. and how to report for them.
• Reports system
Inventory and accounting receivable and They learn how to add customer or
accounting payable module: supplier and know the relationship
12
• Add and delete customer. between the inventory and other
• Add and delete supplier modules.
• The relationship between inventory
and other modules.
٣٥
Department Major
Management Technology Accounting
Department Administration Technology Major Accounting
Course Title Specialized Excel Code 249 Acc
Requirement Partnerships accounting and computer
Course Description: Semester 1 2 3 4
In this course , student learns in detail the Credit Hours
2
Excel functions which used in the financial and (Hour/week)
accounting environment.
L 1
Contact
Hours W 2
(Hour/week)
T
General Goals:
In this course, student will have the ability to migrate Excel functions to be used in
accounting applications.
Behavioral Objective:
Student will be able to:
Deal with micros
Using scenarios in accounting fields
Proceed accounting applications
Topics:
٣٦
Department Major
Management Technology Accounting
Detailed Curriculum (Practice)
hrs Contents Behavioral Objectives
Introduction to Excel.
Balancing for information: Students learn about the specialized tasks
5 • Accounting sums. they need to deal with Excel more
• Accounting sums and averages flexibly.
using auto accounting.
• Accounting some balanced records
using the function "subtotal".
• Organizing data using sorting and
sums.
• Sorting information board.
Using axial chart: They learn how to make diagrams.
• Making vertical charts.
3 • Making axial charts.
Comparing other scenarios: They learn about making scenarios and
3 • Determining values. its their importance in gaining more
• Identifying variables. profits.
• Comparing alternative scenarios.
Working with "Macro": They learn about "Macro" and how to use
5 • Testing "Macro". it.
• Creating "Macro" then editing it.
• Creating "Macro" toolbar.
• Accounting application with Excel:
Financial lists. Student learns to u s Excel in accounting.
• A model of a bank reconciliation
memo.
• A model of depreciation methods.
29
• A model of inventory methods.
• A Model of analyzing the relation
among cost, volume, and profit.
• A model of variances of material
and wages.
٣٧
Department Major
Management Technology Accounting
Department Administration Technology Major Accounting
Course Title Management principles Code 161 Dar
Requirement
Course Description: Semester 1 2 3 4
Credit Hours
In this course, student will learn the important 2
(Hour/week)
of management principles and how to connect
among the management strategies. L 2
Contact
Hours W
(Hour/week)
T 2
General Goals:
Providing trainees with essential skills for administrative professions.
Behavioral Objective:
Student will be able to:
Know the meaning of management
Know the manager duties
Know the kinds of authorities and organizing responsibilities.
Know how to make decisions and solve the administrative problems.
Topics:
the manager duties.
Planning.
Communications.
Leadership.
motivation.
٣٨
Department Major
Management Technology Accounting
Detailed Curriculum (Theory)
Hrs Content Behavioral objectives
The concept of management:
They learn about the concept of
2 • Management as a human activity.
management.
• The art of management.
The manager duties:
• Planning.
They learn about the opponents of
4 • The data system of planning.
planning.
• Procedures and stages of planning.
• Good plans properties.
Organizing:
• The kinds of authorities.
They learn about the opponents of
2 • Organizing responsibilities.
organizing.
• The systematic structure.
• Official and unofficial organizing.
Redirection.
4 They learn about redirecting.
Communications – leadership – motivation.
Supervision tasks: They learn about the elements and
2 • Kinds of supervision. stages of supervising.
• Stages of supervision.
Production tasks: Differentiating between the positions
• Kinds of production. in the organization.
2
• Production system opponents. Identifying the opponents of
production.
Marketing job: They learn about the job And
• Concept, aims, and the job of activities of marketing.
marketing.
6
• Marketing activities.
• The marketing mix.
• Packing and wrapping.
Financing and the financial administration They learn about financing and the
job: financial administration.
2 • Aims of financing.
• Financial resources.
• Financing activities.
Human resources job: They learn about the human
2 • Aims of human resources. resources.
• Opponents of human resources.
• The interaction between the manager Trainees practice the manager tasks.
and the other positions.
4
• Making decision for solving
problems.
٣٩
Department Major
Management Technology Accounting
Department Administration Technology Major Accounting
Course Title Introduction to Economics Code 261 Eco
Requirement
Course Description: Semester 1 2 3 4
Credit Hours
In this course, student will learn the important 2
(Hour/week)
of economics starting with the relationship
between the supply and demand and ending L 2
with nation income. Contact
Hours W
(Hour/week)
T
General Goals:
Providing trainees with important economics problems.
Behavioral Objective:
Student will be able to:
Know the nature of the economic problems.
Analyze the supply and demand.
Know different markets.
Know the behavior of the consumer and product.
Topics:
Flexibility.
Supply and demand.
Kinds of markets.
Behavior of consumer and the product.
٤٠
Department Major
Management Technology Accounting
Detailed Curriculum (Theory)
Hrs Content Behavioral objectives
What's economy and what's the nature of the Trainees learn about the
economical problem? economical resources.
5 1. Economical resources.
2. Efficiency and utilization of the resources.
3. Choosing and cost of alternatives.
• The flexibility of supply and demand. Trainees learn the basics of
• Basics of supply and demand and the price economics and the flexibility of
7
system. supply and demand.
• The customer and the producer. Trainees learn how to identify
• The marginal profit. the behavior of the customer and
4
• Product balance. the producer.
• Relationship among production, volume, They identify the balance, win,
5 and profit. loss points that might happen to
any establishment.
• Kinds of markets. They learn about the kinds of
• Complete competition. markets and how to deal with it.
5
• Monopoly.
• The national revenue and income. Trainees learn the importance of
• The national revenue opponents. economics through studying the
4
• Types of the national income. nation income.
٤١
Department Major
Management Technology Accounting
Department Administration Technology Major Accounting
Course Title Introduction to Statistic Code 161 Stc
Requirement
Course Description: Semester 1 2 3 4
In this course, student will learn how to present Credit Hours
2
data and how to forecast these data in the (Hour/week)
future.
L 2
Contact
Hours W
(Hour/week)
T 2
General Goals:
Providing trainees with essential skills for doing the statistic procedures and
application.
Behavioral Objective:
Student will be able to:
Use the statistic to process sales data.
Use the statistic to present sales data.
Use the statistic to forecast the sales.
Topics:
Collecting and presenting data.
Repetitive distributions
The mediator
The pattern.
The scattering measure.
٤٢
Department Major
Management Technology Accounting
Detailed Curriculum (Theory)
Hrs Content Behavioral objectives
Collecting and presenting data: Trainees learn the methods of collecting
• Daily and monthly sales data. and presenting sales data.
4 • Region sales.
• Classifying sales data.
Repetitive distributions represented in They leant about dividing data into
4 diagrams: categories and presenting it in
٤٣
Department Major
Management Technology Accounting
• Dividing data into categories. diagrams.
• Presenting data in diagrams.
The central desire measures for the sales Trainees learn how to use the central
records: desire measures in the field of their job.
• Finding the centre, the mediator, and
4 the pattern.
• Drawing the central measures in
charts.
The scattering measure for the sales records: Trainees learn the skill of using the
• The contrast. scattering measure in getting results for
6 • The standard of deviation. making decisions.
• The different modulus.
Time chains for sale records: Trainees learn how to use historical sale
• Using Time chains in predicting sales. data in predicting the future sales
6 • Simple connection modulus. through connectivity.
• Methods of preparing time chains.
Records: Using records for sales prices and
• Records for quantities. quantities.
6
• Records for prices.
• Analyzing data and questionnaires. Trainees classify the informational data.
2
٤٤
Department Major
Management Technology Accounting
٤٥
Department Major
Management Technology Accounting
Department Administration Technology Major Accounting
Course Title Secretary 1 Code 162 Dar
Requirement
Course Description: Semester 1 2 3 4
In this course, student will learn how to do Credit Hours
3
secretarial procedures. (Hour/week)
L 2
Contact
Hours W 2
(Hour/week)
T
General Goals:
Providing trainees with essential skills for doing the secretarial procedures.
Behavioral Objective:
Student will be able to:
Managing mail
Phone calls
Write letters
Set appointments
Topics:
Managing mail
Phone calls
Write letters
Set appointments
٤٦
Department Major
Management Technology Accounting
Detailed Curriculum (Theory)
hrs Contents Behavioral Objectives
1 • Dealing with mail
2 • Receiving mail Students learn about all types of mail
1 • Checking mail and how to deal with it.
• Laying mail before the manager
1 • Directing the mail according to purpose
- • Photocopying the important mail
1
• Dealing out mail
2
• Filing mail
2
• Recording received mail.
- • Sending mail
1
2 • Phone calls.
• Setting a telephone directory. Students learn how to organize and deal
2 • Receiving phone calls. with phone calls.
2 • Identifying who calls and the purpose of
his call.
1 • Redirecting calls.
• Making the manager phone calls.
1
• Writing down manager calls at his
absence.
1
2 • Writing letters.
1 • Editing the written work.
• Printing edited work. Students learn about writing down
1 • Photocopying letters. letters.
• Photocopying essential documents.
1 • Designing models.
2 • Arranging the manager appointments.
1 • Recording visitors. They learn the essential skills for
2 • Laying agenda before the manager. organizing the manager appointments.
2 • Preparing data for the manager.
٤٧
Department Major
Management Technology Accounting
Detailed Curriculum (Practice)
hrs Contents Behavioral Objectives
1 • Dealing with mail Students learn about all types of mail and
2 • Receiving mail how to deal with it.
1 • Checking mail
1 • Laying mail before the manager
- • Directing the mail according to purpose
• Photocopying the important mail
1
• Dealing out mail
1
• Filing mail
1
• Recording received mail.
-
1 • Sending mail
2 • Phone calls. Students learn how to organize and deal
1 • Setting a telephone directory. with phone calls.
1 • Receiving phone calls.
1 • Identifying who calls and the purpose
of his call.
1 • Redirecting calls.
• Making the manager phone calls.
1
• Writing down manager calls at his
absence.
٤٨
Department Major
Management Technology Accounting
Duties Tasks
A-1 A-2 A-3 A-4
Ensure the Make entries in Submit the Record the
fulfillment of the the daily journal for entries in the
Prepare Daily
A transaction journal checking register by hand
Journal Entries according to the
supporting
or by machine
documents
B-1 B-2 B-3 B-4 B-5
Complete the Fill in the form Attach Make special Follow-up the
Participate in the requirements of for opening the guarantee to the file for the L/C processing of
B preparation of opening L/Cs L/C form for the L/C until
L/Cs opening the L/C payment
Prepare the C-1 C-2 C-3 C-4 C-5
Prepare the Take off Prepare Prepare Prepare
Financial budget of the deductions payment orders payment orders payment orders
C Requirements of salaries for bonuses for allowances for overtime
Company
Employees
D-1 D-2 D-3 D-4 D-5
Obtain Ensure the Ensure the Fill in the form File the
Participate in purchase availability of availability of for the purchase quotations
D request from credits or specifications order
purchases
concerned allowances for the purchase
department order
E-1 E-2 E-3 E-4 E-5
Receive Ensure the Pay payments Receive dues Follow-up the
Process Dues and documents of accuracy of the according to the according to the acquisition of
E dues and information in form of the form of the the dues of the
Payments
payments the documents order receiving order company
F-1 F-2 F-3 F-4 F-5
Ensure stored Participate in Participate in Solve problems Prepare reports
Participate in goods comply determining seeing the related to that go with the
F Inventory with stock in stocks of the stocks of the damaged goods inventory
company are
Committees hand recorded in the
company in the and differences
books stores
G-1 G-2 G-3 G-4 G-5
Open the file Release Ensure the Ensure the Document
Cary out the for statements periodic reports compliance of accounts differences
G (bank, bank accounts received
tallying of Accounts
administration, with the comply with the
others) accounts of the records of the
H-1 H-2 H-3 H-4 H-5
Determine type Review the Ensure the Correct error in Inform the
Solve Problems of of problem and origin of the appropriateness accounting customer about
H Customer’s its date transaction or of previous using the the correction
Accounts the records procedures suitable form
٤٩
Department Major
Management Technology Accounting
B-6
Prepare
necessary
reports
C-6 C-7 C-8 C-9 C-10 C-11 C-12
Follow-up Prepare Give out end Prepare Prepare Fill in from for Fill in
health payment order of service dues payment order personal files financial subscription
insurance bills commissions for advance for employees settlements form for the
salary insurance
payments
D-6 D-7 D-8
Open Participate in Present report
envelopes for price analysis to the
biddings executive so
they can take a
decision to
E-6 b it t d
Follow-up
paying the
debts of the
company
F-6
Prepare
records of
settlements
G-6 G-7
Prepare Prepare reports
records of about accounts
settlements
٥٠
Department Major
Management Technology Accounting
I-1 I-2 I-3 I-4 I-5
Ensure that the Ensure Ensure the Ensure that the Prepare
Participate in proper form is completion of accuracy of transaction payment order
I Financial used necessary financial fulfilled the
Scrutinies information processes conditions and
compensations
J-1 J-2 J-3 J-4 J-5
Collect data Ensure the Prepare the Help Participate in
Participate in from concerned accuracy of the necessary forms accountant releasing
J departments data and its (PL, revenue, when checking Financial lists
Preparing Budget
compliance checking cash) data in the final
with the records form
K-1 K-2 K-3 K-4 K-5
Collect Arrange the Participate in Follow-up the Assist accountant
Participate in estimates from data the release of movement of in providing
departments systematically the budget in its the clauses of numerical
K Preparing indications about
in the forms for final form the budget
Estimated Budget preparing the periodically
deviations to the
executive
budget
L-1 L-2 L-3 L-4 L-5
Assist Record Process in- Process out- Complete
Carry out Office customers telephone coming mail going mail business
L messages documents
Work
M-1 M-2 M-3 M-4 M-5
Participate in Attend Attend lessons Participate in Assist in the
Continue to internal training workshops about the field training training
M programs
Develop Skills
٥١
Department Major
Management Technology Accounting
K-6
Prepare reports
related to the
movement of
the clauses of
the budget
L-6 L-7 L-8 L-9 L-10 L-11
Schedule Prepare reports Schedule Participate in Write down Order the
business about business business business observations requirements
meetings meeting of the meetings of the made in of the office
department department meetings
M-6
Seek advice
from experts
٥٢
Department Major
Management Technology Accounting
General Knowledge and Skills Worker Behaviors
• Proficiency in financial and • Trustworthy
commercial math • Honest
• Ability to use computer • Meticulous
• Basic knowledge of English • Graceful
• Follow-up of developments in • Straight
accounting programs • Patient
• Competence in using keyboard • Punctual
• Competence in using calculators • Well-dressed
• Ability to deal with other and solve • Polite
problems • Intelligent
• Communication skills • Graceful and well-mannered
• Skills in finding errors • Have team spirit
• Ability to use office equipment • Open-minded
• Ability to identify and understand
accounting terms
• Knowledge of using accounting
symbols
Future Trends and Concerns Tool, Equipment, and Material
• Calculator
• Processing data electronically • Computer, printer, and scanner
• Ability to use networks to carry out • Fax
accounting and financial procedures • Photocopier
• Following-up international accounting • Stationery (pen, pencils, stapler,
standards bunch, etc.)
• Ensuring to have the accounting • Telephone
department in a quiet place • CDs
• Desk
• Files
• Registers
• Latest programs in accounting and
modern office work
• Filing cabinets
• Folders
• Calendar
• Rubbish bin
٥٣
Department Major
Management Technology Accounting
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GOTEVOT appreciates the financial support provided by BAE SYSTEMS
٥٤