Accounting

Department
Management Technology
Major
Accounting
Study Plan
Department : Management Technology
Major : Accounting
Department
Major
Accounting
Index
Study Plan Distributed to all
Semesters
Financial Accounting -1
Governmental Accounting
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
Department
Major
Accounting
Study Plan Distributed to all Semesters
First Semester
No
1
2
3
4
5
6
7
Course
Code
Eng 101
ISC 101
ACC 111
CMP 101
MGT 161
ACC 141
Course Title
English 1
Islamic culture-1
Fimancial Mathematics
Computing
Business Administration
PreNo. of Units
requisite C.U. L W T
3
2 2
2
2
3
3
1
2
4
2
2
3
2 2
-
Second Semester
Sum
No
Course
Code
Eng 122
2
3
4
Man 101
STA 101
ACC 142
ACC 143
ADM 162
15
Prerequisite
Course Title
Special Management
English
Professional Behavior
Statistics
Financial Accounting 2
Governmental
Accounting
Secretarial Procedures-1
Sum
11
C.H.
4
2
4
4
2
4
20
No. of Units
C.U. L W T C.H.
3
ACC 141
2
2
3
2
2
2
2
2
4
ACC 141
3
15
2
12
2
6
4
19
Department
1
2
ENG 223
Arab 101
ECO 261
ACC 241
ACC 242
ACC 243
ACC 244
Third Semester
No
Course
Code
Course
Code
ISC 102
ACC 245
ACC 246
ACC 247
ACC 248
ACC 249
Fourth Semester
No
Summer
Major
Accounting
Prerequisite
Course Title
Specialized English 2
Arabic Language
Principles of
Economics
Private companies
Accounting
Public companies
Accounting
Zakat and Tax
Accounting
Financial Firms
Accounting
Sum
Islamic culture-2
Financial reports in
English
Cost Accounting
Auditing and Internal
control
Computerized
Spreadsheet
specialization
Sum
No
Course
Code
Course Title
ACC 299
Co-Operative Training
C.
U.
3
2
C.H.
2
2
2
-
4
2
ACC 142
ACC 142
ACC 142
ACC 142
16
14
21
Prerequisite
Course Title
No. of Units
ACC 142,
Eng 223
ACC 241
C.U.
2
2
ACC 241
ACC 241
ACC 241,
CMP 101
14
11
17
Units No
T C.H.
Pre-requisite
C.U.
C.U.
64
Total Programs Unites
No. of Units
L W T C.H.
2
2
Units No
L W T
48 24 5
C.H.
77
Department
Major
Accounting
Department
Administration technology
Major
Accounting
Course Title
Code
141 Acc
Prerequisites
Course Description:
In this course, student will have a knowledge on how to
records journal entries, post, and prepare financial
reports base upon accepted accounting standards.
Semester
Credit Hours
(Hour/week)
L
1 2 3 4
3
2
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
Department
Major
Accounting
Detailed Curriculum (Theory)

Hrs
Contents
10
Behavioral Objectives
The accounting principles and

concepts.
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.
Accounting equation.
The base of double entry.
Elements of the accounting system.
Journalizing.
Posting to the Ledger.
Trail balance.
Financial Reports.
Balance sheet.
Income statement.
Cash flow statement.
Worksheet.
The adjustments.
Posting the adjusting entries.
Expenses (In advance & due).
Revenue (in advance & due).
Closing Trail balance .
Accounting salaries and wages.
The processing accounting of
salaries and wages.
The processing accounting of the
end of service reward.
Giving the students some hints about the

concepts and principles of Accounting.
Familiarize the students with the

accounting periods concerning any
financial event.
Introducing how to set financial reports.
Students learn how to deal with

problems concerning the process of
compromising.

Accounting salaries, wages and the end
of service reward.
Department
Major
Accounting
Detailed Curriculum (Practice)

Hrs
10
Contents
The accounting system.

Accounting equation.
The base of double entry.
Elements of the accounting system.
Journalizing
Posting to the Ledger.
Trail balance.
Financial reports.
Balance sheet.
Income statement.
Cash flow statement.
Worksheet.
The adjustments.
Posting the adjusting entries .
Expenses (In advance & due).
Revenue (in advance & due).
Closing Trail balance .
Accounting for salaries and wages.
The accounting processing for
salaries and wages.
The processing accounting of the
end of service reward.
Familiarize the students with the

accounting periods concerning any
financial event.
Introducing how to set financial reports.

problems concerning the process of
compromising.

Accounting salaries, wages and the end
of service reward.
Department
Department
Course Title
Requirement
Major
Accounting
Administration Technology
Major
Code
Course Description:
this course is a continues learning for Financial
Accunting-1. This course is about accounting for
private and public companies subjects which include
detailed budget item description such as receivable ,
inventory, and fixed assets.
Accounting
142 ACC
Semester
Credit Hours
(Hour/week)
L
Contact
Hours
W
(Hour/week)
1 2 3 4
3
2
2
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.
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
Department
Major
Accounting

hrs
10
Contents
Accounting for Merchandising:

Accounting purchases.
Accounting sales.
Preparing the income statement for the
financial establishments.
Students learn about accounting

purchases and sales, and how to set
an income statement.
Control of Cash:
Monitoring the cash assets.
The petty cash.
Preparing Bank Reconciliations.
Accounting paper money & declaring it.
Accounting receivable and Note receivable:
The concept, the arising and evaluating
Debtors.
Suspicious debts.
Commercial papers(definition& types)
Processing accounting to the repayment
papers.
Inventory:
Evaluating the stock.
Methods of evaluation.
Processing accounting to the stock.
Fixed assets:
Evaluating the cost of the fixed
assets.
Using the fixed assets.
Selling the fixed assets.
Accounting for the reserved assets.
Liabilities and owners Equity:
Evaluating and dealing with
liabilities.
Legal affairs concerning owners
Equity.
Subsidiary ledger and common mistakes:
Types of mistakes.
Methods of correcting these mistakes
Students learn about the documents

for the cash assets and declaring it.
Students learn about the customer

account and how to run the
accounting processing.

stock system.
Developing students ability to deal

with.
Students learn how to protect

property rights against aggression.
Students learn about the helping

records and to correct the accounting
mistakes.
Department
Major
Accounting

hrs
3
Contents
Accounting for Merchandising:

Accounting purchases.
Accounting sales.
Preparing the income statement for the
financial establishments.

purchases and sales, and how to set
an income statement.
Control of Cash:
Monitoring the cash assets.
The petty cash.
Preparing Bank Reconciliations.
Accounting paper money & declaring it.
Accounting receivable and Note receivable:
The concept, the arising and evaluating
Debtors.
Suspicious debts.
Commercial papers(definition& types)
Processing accounting to the repayment
papers.
Inventory:
Evaluating the stock.
Methods of evaluation.
Processing accounting to the stock.
Fixed assets:
Evaluating the cost of the fixed
assets.
Using the fixed assets.
Selling the fixed assets.
Accounting for the reserved assets.
Liabilities and owners Equity:
Evaluating and dealing with
liabilities.
Legal affairs concerning owners
Equity.
Subsidiary ledger and common mistakes:
Types of mistakes.
Methods of correcting these mistakes
Students learn about the documents

for the cash assets and declaring it.
Students learn about the customer

account and how to run the
accounting processing.

stock system.
Developing students ability to deal

with.
Students learn how to protect

property rights against aggression.
Students learn about the helping

records and to correct the accounting
mistakes.
Department
Department
Major
Accounting
Governmental Accounting
Course Title
Requirement
Course Description:
This course describes the accounting in the
government systems and the general budget in
Saudi Arabia.
Major
Accounting
Code
143 Acc
Semester
Credit Hours
(Hour/week)
L
1 2 3 4
2
2
Contact
Hours
W
(Hour/week)
T
General Goals:
Student will gain the detail knowledge about government system accounting in Saudi
Arabia and also countrys revenues and expenditure.
Understand the nature of working government units as well as the related
accounting
Understand the countrys 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
Countrys general budget
Accounting closing in government units
internal control in government units
Department
Major
Accounting

hrs
Contents
Nature, Properties and goals of the

governmental activities.
The executive units of the governmental
activities.
Students learn about the most active

country and the properties of the
governmental units.
The accounting system in the

governmental entities.
The documentary group and the account
book group.
Students learn about the governmental

accounting system and how to prove
the accounting operations.
Deposits and trusts.
The general equilibrium.

Proving the financial operations.
Revenues and expenses.
The country general equilibrium.
Students learn about types of trusts,

procedures attached to it and how to
prove it.
Students learn about the country
general equilibrium,
revenues and expenses.
Preparing the final accountings

The equilibrium statement.
The monthly schedule.
The final profit and loss account.
Students learn how to set the final

accountings.
Closing accounts in the governmental

units.
Students learn how to close the

governmental accounts.
Supervision in the governmental units.
Discussing methods of internal

supervision in the governmental units.
2
3
Department
Major
Accounting

hrs
Contents
The accounting system in the

governmental entities.
The documentary group and the account
book group.
Students learn about the governmental

accounting system and how to prove
the accounting operations.
Deposits and trusts.
The general equilibrium.

Proving the financial operations.
Revenues and expenses.
The country general equilibrium.
Students learn about types of trusts,

procedures attached to it and how to
prove it.
Students learn about the country
general equilibrium,
revenues and expenses.
Preparing the final accountings

The equilibrium statement.
The monthly schedule.
The final profit and loss account.
Students learn how to set the final

accountings.
Closing accounts in the governmental

units.
Students learn how to close the

governmental accounts.
Supervision in the governmental units.
Discussing methods of internal

supervision in the governmental units.
1
2
Department
Major
Accounting
Department
Major
Accounting
Course Title
Code
241 Acc
Financial Accounting - 2
Requirement
Course Description:
This course describes types of private companies and its
specifications in Saudi Arabia, and also how to account
for them with the consideration of possible problems.
Semester
Credit Hours
(Hour/week)
1 2 3 4
2
2
Contact
Hours
W
(Hour/week)
T
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.
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
Department
Major
Accounting

hrs
4
16
Contents
Students learn about the companies systems.
Partnership characteristics and

formation of partnerships.
Types and properties of
partnerships.
Accounting for partnerships.

Partnership financial statements.
Students learn how to raise capitals for

partnerships.
Reorganizing the company:

Partners' personal accounts.
Raising the capital.
Reducing the capital.
Admission of a new partner.
Withdrawal of a partner.
Students learn about accounting problems

which happen as a result of enlarging the
company activities or changing partners, and
how to deal with them.
Students learn how to dissolve a company and

the reasons of dissolving.
The liquidation of a
partnership.
Department
Major
Accounting

hrs
2
10
Contents
Students learn how to raise capitals for
partnerships.
Accounting for partnerships.

Partnership financial statements.

Partners' personal accounts.
Admission of a new partner.
Withdrawal of a partner.
Students learn about accounting problems

which happen as a result of enlarging the
company activities or changing partners, and
Students learn how to dissolve a company and

the reasons of dissolving.
The liquidation of a
partnership.
Department
Major
Accounting
Department
Major
Accounting
Course Title
Corporate Accounting
Code
242 Acc
Requirement
Course Description:
This course describes types of public companies and
its specifications in Saudi Arabia, and also how to
account for them with the consideration of possible
problems.
Semester
Credit Hours
(Hour/week)
1 2 3 4
2
2
Contact
Hours
W
(Hour/week)
T
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:
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
Department
Major
Accounting

hrs
Contents
Forming a Corporation:
4
10
Company is a legitimate unit.

Company is an accounting unit.
Characteristics of corporate structure.
Types of companies.
Financing companies properties.
Students learn about the companies

systems and the types of the
financing companies.
The accounting for shareholders Equity:

Capital stock.
Characteristics of common stock.
Characteristics of preferred stock.
Students are able to raise capitals for

corporate companies.

Stock redemption and the expenses of
establishing.
Accounting the bonds.
Bonds interests.
The settlement of bonds.
Dividends:
Cash dividend
Recording a cash dividend
The termination of corporate
enterprises.
Recording the liquation.

problems which happen as a result of
enlarging the company activities and
They learn about the accounting

processing for the bonds.
They learn how to record the cash
dividend.
They learn about dissolving
companies and why.
Department
Major
Accounting

hrs
Contents
The accounting for shareholders Equity:

Capital stock.
Characteristics of common stock.
Characteristics of preferred stock.
Students are able to raise capitals for

corporate companies.

Stock redemption and the expenses of
establishing.
Accounting the bonds.
Bonds interests.
The settlement of bonds.
Dividends:
Cash dividend
Recording a cash dividend
The termination of corporate
enterprises.
Recording the liquation.

problems which happen as a result of
enlarging the company activities and
They learn about the accounting

processing for the bonds.
They learn how to record the cash
dividend.
They learn about dissolving
companies and why.
Department
Major
Accounting
Department
Major
Accounting
Course Title
Zakat and Tax Accounting
Code
243 Acc
Requirement
Course Description:
This course is divided into two section. First
section describes Zakats types and how to
account for from the Islamic point view. Second
section deal with taxes which apply in Saudi
Arabia system and how to account for it.
Semester
Credit Hours
(Hour/week)
1 2 3 4
3
2
Contact
Hours
W
(Hour/week)
T
General Goals:
This course is defined to give the student the ability to account for Zakat and Tax
which apply in Saudi Arabia systems.
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
Department
Major
Accounting

Hrs
13
Contents
Zakat concept.
Zakat components and properties.
Zakat system goals.
Zakat connected to grains, animal and
financial fortunes.
Ways of spending Zakat.
Preparing financial reports.
Students learn how to set a budget

after accounting the alms.
Taxes accounting and its properties.

The components of the tax system.
They learn the properties and

components of Tax system.
Tax system general frame.

The difference between taxes and fees.
Taxes basic rules.
Students learn about the difference

between taxes and fees.
The ways of controlling the taxes.

Tax price.
They learn taxes control and ways of

control.
Tax system:
Affecting factors of the taxation.
Carrying out the accounting evaluation
in the economical establishments.
Carrying out the profit evaluation
according to the principles of the tax
system in Saudi Arabia.
Income taxes & investing capitals in
Saudi Arabia.
Students learn to account profits and

taxes profits according to systems in
Saudi Arabia.
Department
Major
Accounting

Hrs
6
Contents
Zakat concept.
Zakat components and properties.
Zakat system goals.
Zakat connected to grains, animal and
financial fortunes.
Ways of spending Zakat.
Preparing financial reports.
Students learn how to set a budget

after accounting the alms.
They learn taxes control and ways of

control.
The ways of controlling the taxes.

Tax price.
Tax system:
Affecting factors of the taxation.
Carrying out the accounting evaluation
in the economical establishments.
Carrying out the profit evaluation
according to the principles of the tax
system in Saudi Arabia.
Income taxes & investing capitals in
Saudi Arabia.
Students learn to account profits and

taxes profits according to systems in
Saudi Arabia.
Department
Major
Accounting
Department
Major
Accounting
Course Title
Accounting in Financial Entities
Code
244 Acc
Requirement
Course Description:
Semester
Credit Hours
(Hour/week)
This course includes financial reports in the

commercial banks division, Islamic banks,
insurance division. Also, it describe the
different types of divisions mentioned and the
procedures of them with consideration of
accepted accounting principles.
L
Contact
Hours
W
(Hour/week)
1 2 3 4
3
2
2
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.
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
loans accounting
commercial internments
Department
Major
Accounting

Hrs
Contents
2
2
2
Development &components of banking

system.
Islamic banking system.
Bank development.
Accounting systems in the commercial
and the Islamic banks.
Bank safe financial dealings.

"Safe" concept, its types and tasks
Safe accounting processing.
Checking accounts.
Accounting procedures.
Preparing lists of checking accounts.
Banknotes.
Promissory notes in the commercial
banks.
Accounting processing in the Islamic
banks.
Deposits and saving accounts.
Investments box.
Accounting Speculation, partnership,
and profitability processes.
Accounting processing in the
commercial banks.
Accounting processing for loans.
Banknotes:
Types, buying, selling, and
accounting processing for it.
Credentials:
Concept, types, and accounting
processing for it.
Banking services.
Buying and selling currency.
Clearinghouses.
Concept and accounting procedures.
Insurance companies:
Concept.
The accounting processing which
includes insurance installments,
compensations, and reinsuring
processes.
Students learn about the systems in the

commercial and the Islamic banks.
They learn about the treasury financial

dealings.
They learn how to deal with current
accounts.
They learn how to deal with banknotes
and its accounting processing.
They learn the procedures and types of
deposits and Promissory notes, and
investments box.
They learn about types of loans and

deposits and how to audit it.
They learn how to deal with commercial

papers.
They learn the types of credentials and
how to open a letter of credit.
They learn about buying and selling
currency.
They learn about the clearinghouse and its
procedures.
They learn about the accounting system in
insurance companies.
Department
Major
Accounting

Hrs
4
2
2
2
Contents
Bank safe financial dealings.

"Safe" concept, its types and tasks
Safe accounting processing.
Checking accounts.
Accounting procedures.
Preparing lists of checking accounts.
Accounting processing in the Islamic
banks.
Investments box.
Accounting Speculation, partnership,
and profitability processes.
Accounting processing in the
commercial banks.
Accounting processing for loans.
Banknotes:
Types, buying, selling, and
accounting processing for it.
Credentials:
Concept, types, and accounting
processing for it.
Banking services.
Buying and selling currency.
Clearinghouses.
Concept and accounting procedures.
Insurance companies:
Concept.
The accounting processing which
includes insurance installments,
compensations, and reinsuring
processes.
They learn about the treasury financial

dealings.
They learn how to deal with current
accounts.
They learn the procedures and types of
deposits and Promissory notes, and
investments box.
They learn about types of loans and

deposits and how to audit it.
They learn how to deal with commercial

papers.
They learn the types of credentials and
how to open a letter of credit.
They learn about buying and selling
currency.
They learn about the clearinghouse and its
procedures.
They learn about the accounting system in
insurance companies.
Department
Major
Accounting
Accounting
Department
Course Name
Requirement
Financial Reports in English

245 Acc
Code
Financial Accounting 2 and English language -2
Major
Course Description:
Semester
Credit Hours
(Hour/week)
In this course, student will gain the knowledge

in terminologies, accounting methods, and how
to prepare journal entry accounting and
financial report in English.
L
Contact
Hours
W
(Hour/week)
T
General Goals:
In this course, student studies accounting procedures in English.
prepare journal entry in English
prepare trial balance in English
prepare financial reports in English
Topics:
accounting concepts and procedures
financial reports
1 2 3 4
2
2
Department
Major
Accounting

Hrs
Contents
Accounting concept and procedures

16
14
Acknowledge students to be familiar

with the concepts and procedures and
with accounting cycle
Debits and credits

Double Entry
General Journal
General Ledger
Trial Balance
Financial Reports
Financial statement
Income statement
Cash flow
Bank reconciliation
Acknowledge students with the way

of preparing financial reports.
Department
Major
Accounting

Hrs
Contents
Accounting concept and procedures

10
Acknowledge students to be familiar

with the concepts and procedures and
with accounting cycle
Debits and credits

Double Entry
General Journal
General Ledger
Trial Balance
Financial Reports
Financial statement
Income statement
Cash flow
Bank reconciliation
Acknowledge students with the way

of preparing financial reports.
Department
Major
Accounting
Department
Major
Accounting
Course Title
Cost Accounting
Code
264 Acc
Requirement
Course Description:
In this course, student will gain the knowledge
in costs types, how to account for a product,
preparing financial report in the manufacture
companies, and the relation between cost and
volume.
Semester
Credit Hours
(Hour/week)
1 2 3 4
L
Contact
Hours
W
(Hour/week)
3
2
2
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.
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
Department
Major
Accounting

Hrs
8
Contents
They learn about the types of costs

and how to set financial reports for
the industrial establishments.
They learn the ways of evaluating

the cost.
The indirect accounting processing for the

industrial costs, wages and materials.
They learn about indirect accounting

processing for the industrial costs,
wages and materials.
The relation between costs, volume, and

profits.
breakeven point.
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.
They learn how to analyze the

relation between costs, size, and
profits.
The concept and aims of costs.

Fixed and variable cost patterns.
Classifying different elements of cost.
Natural classifications.
Job classifications.
Classifying according to cost, Production
size, and volume.
Financial reports (income statement in the
industrial sector).
Evaluating cost according to scientific bases:

General method.
Variable method.
Utilizing method.
Direct method.
Evaluating cost and budget system:

Static and stable budgets.
Analyzing stable budget.
Variances.
Variances of the price and efficiency.
They learn about setting budgets and

its important in making
administrative decisions.
Department
Major
Accounting

Hrs
4
Contents
They learn about the types of costs

and how to set financial reports for
the industrial establishments.
They learn the ways of evaluating

the cost.
The indirect accounting processing for the

industrial costs, wages and materials.
They learn about indirect accounting

processing for the industrial costs,
wages and materials.
The relation between costs, volume, and

profits.
breakeven point.
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.
They learn how to analyze the

relation between costs, size, and
profits.
The concept and aims of costs.

Fixed and variable cost patterns.
Classifying different elements of cost.
Natural classifications.
Job classifications.
Classifying according to cost, Production
size, and volume.
Financial reports (income statement in the
industrial sector).
Evaluating cost according to scientific bases:

General method.
Variable method.
Utilizing method.
Direct method.
Evaluating cost and budget system:

Static and stable budgets.
Analyzing stable budget.
Variances.
Variances of the price and efficiency.
They learn about setting budgets and

its important in making
administrative decisions.
Department
Major
Accounting
Department
Major
Accounting
Course Title
Auditing and internal control
Code
247 Acc
Requirement
Course Description:
1 2 3
Semester
This course describes external audit operation

principles and procedures and focuses in the
audit methods and internal control.
Credit Hours
(Hour/week)
L
4
2
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.
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
Department
Major
Accounting

hrs
Contents
12
External auditing:
Auditing theory.
Aims and nature of external auditing.
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.
Internal auditing and supervising:
Nature and importance.
Types of internal supervising.
Internal accounting supervising.
Administrative internal supervising.
Internal supervising opponents.
Concept, nature, and aims.
Internal auditor in supervising.
The difference between internal
auditing and internal supervising.
18
Students learn about the aims and

nature of external auditor.
They learn about documents

auditing and supervising at any
establishment.
Department
Major
Accounting
Department
Major Accounting
Course Title
Application software in accounting
Code
Requirement
Partnerships accounting and computer
Course Description:
In this course , student learns how accounting
system works such as general ledger system and
how student prepares chart of account , records
the entries, view and print financial report using
general ledger system.
Semester
Credit Hours
(Hour/week)
248 Acc
1 2 3 4
L
Contact
Hours
W
(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.
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:
3
2
2
Department
Major
Accounting
Detailed Curriculum (Theory and practice)

hrs
16
10
12
Contents
General Ledger:
Chart of account.
Recording the journals.
Report the financial statements.
Students learn how to add account

and report the chart of account.
Sales and purchase module:

voucher system.
Reports system
They learn about voucher system

and how to report for them.
Inventory and accounting receivable and

accounting payable module:
Add and delete customer.
Add and delete supplier
The relationship between inventory
and other modules.
They learn how to add customer or

supplier and know the relationship
between the inventory and other
modules.
Department
Major
Accounting
Department
Major
Accounting
Course Title
Specialized Excel
Code
249 Acc
Requirement
Partnerships accounting and computer
Course Description:
Semester
Credit Hours
(Hour/week)
In this course , student learns in detail the

Excel functions which used in the financial and
accounting environment.
1 2 3 4
L
Contact
Hours
W
(Hour/week)
T
General Goals:
In this course, student will have the ability to migrate Excel functions to be used in
accounting applications.
Deal with micros
Using scenarios in accounting fields
Proceed accounting applications
Topics:
2
1
2
Department
Major
Accounting

hrs
Contents
Introduction to Excel.
Balancing for information:
Accounting sums.
Accounting sums and averages
using auto accounting.
Accounting some balanced records
using the function "subtotal".
Organizing data using sorting and
sums.
Sorting information board.
Using axial chart:
Making vertical charts.
Making axial charts.
Students learn about the specialized tasks

they need to deal with Excel more
flexibly.
They learn how to make diagrams.
Comparing other scenarios:

Determining values.
Identifying variables.
Comparing alternative scenarios.
They learn about making scenarios and

its their importance in gaining more
profits.
Working with "Macro":

Testing "Macro".
Creating "Macro" then editing it.
Creating "Macro" toolbar.
They learn about "Macro" and how to use

it.
29
Accounting application with Excel:

Financial lists.
A model of a bank reconciliation
memo.
A model of depreciation methods.
A model of inventory methods.
A Model of analyzing the relation
among cost, volume, and profit.
A model of variances of material
and wages.
Student learns to u s Excel in accounting.
Department
Major
Accounting
Department
Management principles
Course Title
Requirement
Course Description:
Major
Code
Accounting
161 Dar
Semester
Credit Hours
(Hour/week)
In this course, student will learn the important

of management principles and how to connect
among the management strategies.
1 2 3 4
2
2
Contact
Hours
W
(Hour/week)
T
General Goals:
Providing trainees with essential skills for administrative professions.
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.
Department
Major
Accounting

Hrs
2
4
2
Content
Behavioral objectives
The concept of management:

Management as a human activity.
The art of management.
The manager duties:
Planning.
The data system of planning.
Procedures and stages of planning.
Good plans properties.
Organizing:
The kinds of authorities.
Organizing responsibilities.
The systematic structure.
Official and unofficial organizing.
Redirection.
Communications leadership motivation.
Supervision tasks:
Kinds of supervision.
Stages of supervision.
Production tasks:
Kinds of production.
Production system opponents.
Marketing job:
Concept, aims, and the job of
marketing.
Marketing activities.
The marketing mix.
Packing and wrapping.
Financing and the financial administration
job:
Aims of financing.
Financial resources.
Financing activities.
Human resources job:
Aims of human resources.
Opponents of human resources.
The interaction between the manager
and the other positions.
Making decision for solving
problems.
They learn about the concept of

management.
They learn about the opponents of

planning.
They learn about the opponents of

organizing.
They learn about redirecting.

They learn about the elements and
stages of supervising.
Differentiating between the positions
in the organization.
Identifying the opponents of
production.
They learn about the job And
activities of marketing.
They learn about financing and the

financial administration.
They learn about the human

resources.
Trainees practice the manager tasks.
Department
Major
Accounting
Department
Introduction to Economics
Course Title
Requirement
Course Description:
In this course, student will learn the important
of economics starting with the relationship
between the supply and demand and ending
with nation income.
Major
Code
Accounting
261 Eco
Semester
Credit Hours
(Hour/week)
L
Contact
Hours
W
(Hour/week)
T
General Goals:
Providing trainees with important economics problems.
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.
1 2 3 4
2
2
Department
Major
Accounting

Hrs
Content
What's economy and what's the nature of the
economical problem?
1. Economical resources.
2. Efficiency and utilization of the resources.
3. Choosing and cost of alternatives.
The flexibility of supply and demand.
Basics of supply and demand and the price
system.
Trainees learn about the

economical resources.
Trainees learn the basics of

economics and the flexibility of
supply and demand.
The customer and the producer.

The marginal profit.
Product balance.
Trainees learn how to identify

the behavior of the customer and
the producer.
Relationship among production, volume,

and profit.
Kinds of markets.
Complete competition.
Monopoly.
They identify the balance, win,

loss points that might happen to
any establishment.
They learn about the kinds of
markets and how to deal with it.
The national revenue and income.

The national revenue opponents.
Types of the national income.
Trainees learn the importance of

economics through studying the
nation income.
Department
Major
Accounting
Department
Major
Accounting
Course Title
Introduction to Statistic
Code
161 Stc
Requirement
Course Description:
In this course, student will learn how to present
data and how to forecast these data in the
future.
Semester
Credit Hours
(Hour/week)
1 2 3 4
2
2
Contact
Hours
W
(Hour/week)
T
General Goals:
Providing trainees with essential skills for doing the statistic procedures and
application.
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.
Department
Major
Accounting

Hrs
Content
Collecting and presenting data:

Daily and monthly sales data.
Region sales.
Classifying sales data.
Trainees learn the methods of collecting

and presenting sales data.
Repetitive distributions represented in

diagrams:
They leant about dividing data into

categories and presenting it in
Department
6
2
Major
Accounting
Dividing data into categories.

Presenting data in diagrams.
diagrams.
The central desire measures for the sales

records:
Finding the centre, the mediator, and
the pattern.
Drawing the central measures in
charts.
Trainees learn how to use the central

desire measures in the field of their job.
The scattering measure for the sales records:

The contrast.
The standard of deviation.
The different modulus.
Trainees learn the skill of using the

scattering measure in getting results for
making decisions.
Time chains for sale records:

Using Time chains in predicting sales.
Simple connection modulus.
Methods of preparing time chains.
Trainees learn how to use historical sale

data in predicting the future sales
through connectivity.
Records:
Records for quantities.
Records for prices.
Using records for sales prices and

quantities.
Analyzing data and questionnaires.
Trainees classify the informational data.
Department
Major
Accounting
Department
Major
Accounting
Department
Major
Accounting
Course Title
Secretary 1
Code
162 Dar
Requirement
Course Description:
In this course, student will learn how to do
secretarial procedures.
Semester
Credit Hours
(Hour/week)
1 2 3 4
L
Contact
Hours
W
(Hour/week)
T
General Goals:
Providing trainees with essential skills for doing the secretarial procedures.
Managing mail
Phone calls
Write letters
Set appointments
Topics:
Managing mail
Phone calls
Write letters
Set appointments
3
2
2
Department
Major
Accounting

hrs
1
2
1
1
1
2
2
1
2
2
2
1
1
Contents
Dealing with mail

Receiving mail
Checking mail
Laying mail before the manager
Directing the mail according to purpose
Photocopying the important mail
Dealing out mail
Filing mail
Recording received mail.
Sending mail
Phone calls.
Setting a telephone directory.
Receiving phone calls.
Identifying who calls and the purpose of
his call.
Redirecting calls.
Making the manager phone calls.
Writing down manager calls at his
absence.
Students learn about all types of mail

and how to deal with it.
Students learn how to organize and deal

with phone calls.
Writing letters.
Editing the written work.
Printing edited work.
Photocopying letters.
Photocopying essential documents.
Designing models.
Students learn about writing down

letters.
2
1
2
2
Arranging the manager appointments.

Recording visitors.
Laying agenda before the manager.
Preparing data for the manager.
They learn the essential skills for

organizing the manager appointments.
2
1
1
Department
Major
Accounting

hrs
Contents
Dealing with mail

Receiving mail
Checking mail
Laying mail before the manager
Directing the mail according to purpose
Photocopying the important mail
Dealing out mail
Filing mail
Recording received mail.
Sending mail
Students learn about all types of mail and

how to deal with it.
1
1
1
1
2
1
1
1
Students learn how to organize and deal

with phone calls.
Phone calls.
Setting a telephone directory.
Receiving phone calls.
Identifying who calls and the purpose
of his call.
Redirecting calls.
Making the manager phone calls.
Writing down manager calls at his
absence.
1
2
1
1
-
Department
Major
Accounting
Duties
Prepare Daily
Journal Entries
Participate in the
B preparation of
L/Cs
Prepare the
Financial
C Requirements of
Company
Employees
Participate in
D
purchases
Tasks
A-1
Ensure the
fulfillment of the
transaction
according to the
supporting
documents
A-2
Make entries in
the daily
journal
A-3
Submit the
journal for
checking
A-4
Record the
entries in the
register by hand
or by machine
B-1
Complete the
requirements of
opening L/Cs
B-2
Fill in the form
for opening the
L/C
B-3
B-4
Make special
file for the L/C
B-5
Follow-up the
processing of
the L/C until
payment
C-1
Prepare the
budget of the
salaries
C-2
C-3
C-4
C-5
Take off
deductions
Prepare
payment orders
for bonuses
Prepare
payment orders
for allowances
Prepare
payment orders
for overtime
D-1
D-2
Ensure the
availability of
credits or
allowances
D-3
Ensure the
availability of
specifications
for the purchase
order
D-4
Fill in the form
for the purchase
order
D-5
E-2
Ensure the
accuracy of the
information in
the documents
E-3
Pay payments
according to the
form of the
order
E-4
Receive dues
according to the
form of the
receiving order
E-5
Follow-up the
acquisition of
the dues of the
company
F-1
Ensure stored
goods comply
with stock in
hand
F-2
Participate in
determining
stocks of the
company are
recorded in the
books
F-3
Participate in
seeing the
stocks of the
company in the
stores
F-4
Solve problems
related to
damaged goods
and differences
F-5
Prepare reports
that go with the
inventory
G-1
Open the file
for statements
(bank,
administration,
others)
G-2
G-3
Ensure the
compliance of
bank accounts
with the
accounts of the
G-4
Ensure the
accounts
received
comply with the
records of the
G-5
Document
differences
H-1
Determine type
of problem and
its date
H-2
Review the
origin of the
transaction or
the records
H-3
Ensure the
appropriateness
of previous
procedures
H-4
Correct error in
accounting
using the
suitable form
H-5
Inform the
customer about
the correction
Obtain
purchase
request from
concerned
department
E-1
Process Dues and

Payments
Participate in
F Inventory
Committees
Cary out the

tallying of Accounts
Solve Problems of
H Customers
Accounts
Receive
documents of
dues and
payments
Release
periodic reports
Attach
guarantee to the
form for
opening the L/C
File the
quotations
Department
Major
Accounting
B-6
Prepare
necessary
reports
C-6
Follow-up
health
insurance bills
C-7
D-6
D-7
Participate in
price analysis
Open
envelopes for
biddings
Prepare
payment order
commissions
E-6
Follow-up
paying the
debts of the
company
C-8
Give out end
of service dues
C-9
Prepare
payment order
for advance
salary
payments
D-8
Present report
to the
executive so
they can take a
decision to
b it t d
F-6
Prepare
records of
settlements
G-6
Prepare
records of
settlements
G-7
Prepare reports
about accounts
C-10
Prepare
personal files
for employees
C-11
Fill in from for
financial
settlements
C-12
Fill in
subscription
form for the
insurance
Department
Participate in
Financial
Scrutinies
Participate in
Preparing Budget
Participate in
Preparing
Estimated Budget
Major
Accounting
I-1
Ensure that the
proper form is
used
I-2
J-1
Collect data
from concerned
departments
K-1
Collect
estimates from
departments
L-1
Carry out Office

Work
Continue to
Develop Skills
Assist
customers
M-1
Participate in
internal training
I-3
Ensure the
accuracy of
financial
processes
I-4
Ensure that the
transaction
fulfilled the
conditions and
compensations
I-5
J-2
Ensure the
accuracy of the
data and its
compliance
with the records
J-3
Prepare the
necessary forms
(PL, revenue,
checking cash)
J-4
J-5
Participate in
releasing
Financial lists
in the final
form
K-2
Arrange the
data
systematically
in the forms for
preparing the
budget
K-3
Participate in
the release of
the budget in its
final form
K-4
Follow-up the
movement of
the clauses of
the budget
periodically
K-5
L-2
L-3
Process incoming mail
L-4
Process outgoing mail
L-5
Complete
business
documents
M-3
Attend lessons
about the field
M-4
Participate in
training
programs
M-5
Assist in the
training
Ensure
completion of
necessary
information
Record
telephone
messages
M-2
Attend
workshops
Help
accountant
when checking
data
Prepare
payment order
Assist accountant
in providing
numerical
indications about
deviations to the
executive
Department
Major
Accounting
K-6
Prepare reports
related to the
movement of
the clauses of
the budget
L-6
Schedule
business
meetings
L-7
Prepare reports
about business
L-8
Schedule
business
meeting of the
department
L-9
Participate in
business
meetings of the
department
M-6
Seek advice
from experts
L-10
Write down
observations
made in
meetings
L-11
Order the
requirements
of the office
Department
Major
Accounting
General Knowledge and Skills

Proficiency in financial and
commercial math
Ability to use computer
Basic knowledge of English
Follow-up of developments in
accounting programs
Competence in using keyboard
Competence in using calculators
Ability to deal with other and solve
problems
Communication skills
Skills in finding errors
Ability to use office equipment
Ability to identify and understand
accounting terms
Knowledge of using accounting
symbols
Future Trends and Concerns
Worker Behaviors
Trustworthy
Honest
Meticulous
Graceful
Straight
Patient
Punctual
Well-dressed
Polite
Intelligent
Graceful and well-mannered
Have team spirit
Open-minded
Tool, Equipment, and Material
Processing data electronically

Ability to use networks to carry out
accounting and financial procedures
Following-up international accounting
standards
Calculator
Computer, printer, and scanner
Fax
Photocopier
Stationery (pen, pencils, stapler,
bunch, etc.)
Telephone
CDs
Desk
Files
Registers
Latest programs in accounting and
modern office work
Filing cabinets
Folders
Calendar
Rubbish bin
Ensuring to have the accounting

department in a quiet place
Department
Major
Accounting

EF
GOTEVOT appreciates the financial support provided by BAE SYSTEMS

Accounting

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Department

Zakat and Tax Accounting

Financial Reports in English

Auditing and internal control

Application software in accounting

Study Plan Distributed to all Semesters

Total Programs Unites

Detailed Curriculum (Theory)

The accounting principles and

Giving the students some hints about the

Familiarize the students with the

Introducing how to set financial reports.

Students learn how to deal with

Students learn how to deal with

Detailed Curriculum (Practice)

The accounting system.

Familiarize the students with the

Introducing how to set financial reports.

Students learn how to deal with

Students learn how to deal with

Detailed Curriculum (Theory)

Accounting for Merchandising:

Students learn about accounting

Students learn about the documents

Students learn about the customer

Students learn how to deal with

Developing students ability to deal

Students learn how to protect

Students learn about the helping

Detailed Curriculum (Practice)

Accounting for Merchandising:

Students learn about accounting

Students learn about the documents

Students learn about the customer

Students learn how to deal with

Developing students ability to deal

Students learn how to protect

Students learn about the helping

Nature , specifications, objectives of government activity

Detailed Curriculum (Theory)

Nature, Properties and goals of the

Students learn about the most active

The accounting system in the

Students learn about the governmental

Deposits and trusts.

The general equilibrium.

Students learn about types of trusts,

Preparing the final accountings

Students learn how to set the final

Closing accounts in the governmental

Students learn how to close the

Supervision in the governmental units.

Discussing methods of internal

Detailed Curriculum (Practice)

The accounting system in the

Students learn about the governmental

Deposits and trusts.

The general equilibrium.

Students learn about types of trusts,

Preparing the final accountings

Students learn how to set the final

Closing accounts in the governmental

Students learn how to close the

Supervision in the governmental units.