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History
ACCT 117 – Principles of
Accounting 1
ACCT 210 – Health Cost
Accounting
ACCT 213 – Principles of
Accounting II
ACCT 310 – Cost Accounting
ACCT 311 – Intermediate
Accounting 1
ACCT 312 - Accounting for Governmental Units and Non-profit Organizations
ACCT 315 - Intermediate
Accounting II
ACCT 316 – Specialized
Firms Accounting
ACCT 317 – Cost Accounting
ACCT 318 – Accounting Theory
ACCT 410 – Managerial Accounting
ACCT 411 - Advanced
Financial Accounting
ACCT 412 – Auditing 1
ACCT 413 – Auditing II
ACCT 415 – International
Accounting
ACCT 415 - Accounting
Information Systems
ACCT 417 - Zakat and Taxes
Accounting
ACCT 417 - Feqh
and Accounting of Transactions
ACCT 418 - Computerized
Accounting
ACCT 419 - Co-op Training
Credit Hours - 3
This course introduces accounting and its role within business organizations. It
covers the accounting cycle and teaches how to prepare financial statements.
Accounting tools and methods that can be used to provide information about
economic events are also covered.
Prerequisites -
Credit Hours - 3
This course introduces accounting and its role within health care organizations.
Prerequisites - ACCT 117
Credit Hours - 3
This course introduces the accounting system for a large size company where the
special journals and subsidiary ledgers are used. It covers the major
characteristics and accounting entries for formation and profit distribution of
partnerships and corporations. Financial statements analysis is also included.
Classifications of manufacturing costs and the flow of costs in a job order
costing system and a process costing system, as well as break-even analysis are
covered. Accounting for government institutions and non-profit
Prerequisites - ACCT 117
Credit Hours - 3
This course introduces the basic concepts of cost accounting, classifications
and allocation of costs. Actual and standard cost systems for measurement in
both job-order system and process system are covered. The preparation of cost
standards and variance analysis to show the effective controlling role of cost
as well as modern techniques in cost accounting are included.
Prerequisites - ACCT 213
Credit Hours - 3
This course introduces the conceptual framework of financial accounting which
underpins the basics of accounting treatments of different types of business
transactions. The problems in accounting measurement of different types of
assets, their evaluation, and their disclosure in financial statements as well
as the related accounting standards are covered.
Prerequisites - ACCT 213
Credit Hours - 3
This course covers the public budget, its constituent elements, and its
classification. It also covers the government accounting system and its
application in the Kingdom of Saudi Arabia. It includes the accounting systems
for non-profit organizations.
Prerequisites - ACCT 311
Credit Hours - 3
This course covers the accounting issues related to liabilities, leases,
stockholders’ equity, partnership's equity, and income recognition. It covers
the preparation of cash flows Statement and includes the presentation and
disclosure in financial reports.
Prerequisites - ACCT 311
Credit Hours - 3
This course covers application of accounting principles to special types of
organizations such as commercial banks, insurance companies and oil companies.
The preparation of financial statements for such businesses and evaluating their
performance is included.
Prerequisites - ACCT 315
Credit Hours - 3
This course introduces the basic concepts of cost accounting, cost
classifications and allocation of costs. It also covers actual and standard cost
systems for measurement in both job-order system and process system. The
preparation of cost standards and variance analysis to show the effective
controlling role of cost. Modern techniques in cost accounting are also
included.
Prerequisites - ACCT 311
Credit Hours - 3
This course covers the development of the accounting discipline and the problems
faced during the various stages of its development. The scientific treatment of
accounting measurement and disclosure as well as the effect of the environment
and international factors influencing accounting thought are included. The
contemporary scientific accounting research methodologies are also covered.
Prerequisites - ACCT 315
Credit Hours - 3
This course introduces managerial accounting system as a specialized branch of
accounting. It covers determining, measuring, analyzing, accumulating,
preparing, interpreting, and communicating financial and non-financial
information necessary to aid firms’ management in planning, controlling,
decision making and performance evaluations.
Prerequisites - ACCT 317
Credit Hours - 3
This course covers accounting for corporations encompassing a variety of legal
business entities as well as with several branches. The preparation of the
consolidated financial statements, accounting for inter-company transactions and
various us aspects of contemporary accounting problems are included.
Prerequisites - ACCT 315
Credit Hours - 3
This course introduces the objectives of auditing profession, its legal
requirements, auditing standards, professional ethics, and responsibilities. It
also covers planning and implementation of the audit process including auditing
techniques, types of auditing reports, and evaluation of internal control
systems.
Prerequisites - ACCT 315
Credit Hours - 3
This course covers the risks involved in auditing, auditing of electronic data
processing (EDP), and basic tests of auditing for electronic data processing.
Statistical sampling in auditing and professional services as well as internal
audit, both financial and operational audit, and governmental auditing are
covered.
Prerequisites - ACCT 412
Credit Hours - 3
This course covers the accounting treatments of foreign currency based
transactions, as well as for export and import transaction. Hedging techniques
for exchange rate fluctuations are covered. The course includes translation and
preparation of consolidated foreign financial statements, accounting for foreign
branches, and new trends in international accounting.
Prerequisites - ACCT 411
Credit Hours - 3
This course covers the main components of accounting information system and its
development life-cycle. It also covers the general framework of accounting
internal control systems for both manual and electronic accounting information
systems. Designing of accounting information systems for different companies'
sizes and types are also included, in addition to the contemporary information
systems development.
Prerequisites - ACCT 410
Credit Hours - 3
This course is a combination of accounting rules and legal principles of Zakat
and taxes. It concentrates on the sound accounting application from a religious
perspective. It defines the principles and rules of zakatable and taxable
income.
Prerequisites - ACCT 412
Credit Hours - 3
This course covers the objectives, concepts, and principles of financial
accounting from an Islamic perspective. It includes cost accounting and auditing
with a focus on feqh and accounting aspects to with respect to Islamic banking.
Prerequisites - ACCT 416
Credit Hours - 3
This course covers application of computers in accounting. It includes
preparation of a chart of accounts, processing of accounting data, preparation
and analysis of financial statements. The course includes preparation of cost
statements, budgeting, and analysis of variances as well as use of computers in
implementation of auditing steps and procedures.
Prerequisites - ACCT 415
Credit Hours - 9
The purpose of this course is to provide students with practical industry
experience. During the program, the students will have the opportunity to apply
their theoretical knowledge to solve real business problems.
Prerequisites - ACCT 412
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