By the end of this course, students will be able to:

·  Understanding Banking Operations

·  Functions and Departments of Banks

·  Banking Methods and Practices

·  Accounting Processes for Banking Activities

·  Financial Statement Preparation

·  Regulatory Environment

·  Risk Management in Banking

·  Ethical Considerations in Banking

·  Technological Advancements in Banking

·  Global Banking Practices

​​​​​​This course covers the fundamental standards of auditing and identifies those standards related to the stages of auditing, operational auditing, control examination, analytical procedures, and detailed examination of operations. This material aids in understanding auditing procedures, enabling the student to obtain a professional qualification as an auditor. It serves as a new introduction for the student, building on their knowledge of accounting to develop auditing skills.

By the end of this course, students will be able to:

1. Understand Scientific Research Methods
2. Identify and Formulate Research Problems
3. Develop Research Proposals
4. Design Research Methodologies
5. Conduct Literature Reviews
6. Apply Data Analysis Techniques
7. Document and Reference Research
8. Present Research Findings
9. Solve Real-World Problems
10. Contribute to Community Development
    
    These outcomes ensure that students are well-equipped with the necessary skills and knowledge to conduct independent research, contribute to the field of accounting, and address contemporary challenges effectively.
    

​​​​This course is designed to present an understanding of accounting information systems and their role in the accounting environment. Particular attention is paid to transaction cycles and internal control structure. The three broad aims of the course are to provide students with:  

1. an understanding of the purpose and role of accounting information systems within contemporary organisations. 
2. an awareness of the way in which internal controls and technology interrelate with accounting information systems.

an understanding of the real-life problems of designing, implementing and using accounting information systems and its sub-cycles.

A. Knowledge and understanding

A1: Explain what an accounting information system is and describe the basic function it performs. 

A2: Demonstrate understanding of the role and importance of accounting information systems in the various types of business and other organisations.

A3. Identify information system documentation techniques and their use to understand, evaluate, and document an accounting information systems.

A4. Explain the difference between database and file-based systems.

A5: Discuss the relational database systems and informatively analyse and interpret accountant’s role of database systems development.

A6: Describe the basic business activities and related data processing operations performed in the accounting cycles. 

A7: Identify and explain control procedures. 

 ​

B. Cognitive skills

B1: Review and illustrate the purpose, context and functions of accounting information systems in business practices.

B2: Critically assess the impact and effective use of information systems in organisations for competitive advantage.

B3: Explain, analyse and apply the mechanism of system documentation techniques in the accounting cycle.

B4. Compare approaches to AIS including Enterprise Information, Enterprise Resource Planning, etc.

B5- Formulate a vision of the future and explain the evolving importance of AIS and Internal Controls due to the guidance and direction of Public Company Accounting Oversight Board (PCAOB) pronouncements.

C. Practical and professional skills

C1: Prepare system documentation, and use data flow diagrams and flowcharts to understand, evaluate, and document information systems.

C2: Design, implement, and effectively use relational database systems using MS-Access ​

D. Key transferable skills.

D1: Crucial participating in systems analysis and design.

​​​​This is an AOU based course. The goals of the providers of information may run somewhat counter to those of the users of information. Accordingly there is recognition of the social need for independent public accountants-individuals of professional competence and integrity who can tell us whether the information that we use constitutes a fair picture of what is really going on.
On successful completion of BS312 course, students should be able to: 1) Determine an understanding of Certified Public Accountants, Professional standards, and Fundamental audit concepts. 2) Apply a range of audit procedures. 3) Apply auditing standards. 4) Demonstrate an understanding of the legal context within which auditing occurs.​

​​

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.

C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.

D. Key/transferable skills

At the end of the programme, students should be able to demonstrate:
D3:  plan, organize, and prioritize their time.
D6: Learn effectively for the purpose of continuing professional development.

​This course focuses on variable and absorption costing and covers a number of methods of allocating costs and overheads. It covers Cost Management Concepts, Cost Accumulation Systems, Cost Allocation Techniques, Operational Efficiency and Business Process Performance, Cost Management Concepts Cost Management Terminology, Cost Behavior, Cost Classification, Costing Techniques, Job-Order Costing, Process Costing, Activity-Based Costing, Joint Product and By-Product Costing, 

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.

C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.

D. Key/transferable skills

At the end of the programme, students should be able to demonstrate:
D3:  plan, organize, and prioritize their time.
D6: Learn effectively for the purpose of continuing professional development.

​​The objective of this course is to give you an overview of the main topics in Financial Accounting. The students will learn about financial accounting and procedures essential to the preparation of all financial statements with particular emphasis on the corporate form. Topics include an overview of the conceptual framework of accounting, valuation, recording, and presentation of financial statement. Students are introduced to time value of money concepts, as well as, accounting for cash, receivables, payables, bonds, investment, inventories, property, plant, and equipment, intangible assets, equities​

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B2: evaluate company accounts, audit reports and the uses to which these are put.
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.

C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.
 C4: Prepare and analyse company financial accounts and audit reports.

D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
D3:  plan, organize, and prioritize their time.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.
B5:  exercise relevant personal and interactive skills.

 
C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.

D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.

​This course is a comprehensive study of business combinations; the equity methods of accounting for investments in common stock, and consolidated financial statement preparation. In addition this course explores international accounting issues including foreign currency financial statement translation, and accounting for not-for-profit organizations.​

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B2: evaluate company accounts, audit reports and the uses to which these are put.
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.

C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.
 C4: Prepare and analyse company financial accounts and audit reports.

D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
D3:  plan, organize, and prioritize their time.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

​

Knowledge and understanding
On successful completion of this programme student will be able to: 
1: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
Cognitive skills
At the end of the programme, students should be able to demonstrate:
1: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.
2:  exercise relevant personal and interactive skills.

 
Key/transferable skills

At the end of the programme, students should be able to demonstrate:
1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
3:  plan, organize, and prioritize their time.
4:  Critically review evidence including its reliability, validity and significance.
5:  Manage resources and time effectively in order to achieve intended goals.
6: Learn effectively for the purpose of continuing professional development.

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting. 

C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.

D. Key/transferable skills

At the end of the programme, students should be able to demonstrate:
D3:  plan, organize, and prioritize their time.

D6: Learn effectively for the purpose of continuing professional development.​

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.

C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.

D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B2: evaluate company accounts, audit reports and the uses to which these are put.
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.
B5:  exercise relevant personal and interactive skills.

 
C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.
 C4: Prepare and analyse company financial accounts and audit reports.

D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
D3:  plan, organize, and prioritize their time.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

​​​This course is designed to  develop knowledge about the main management functions, and covering the following topics: Corporate Governance,  Economic Concepts and Analysis,  Financial Management,  Information Systems and Communications,  Strategic Planning,  Operations Management.​

Knowledge and understanding
On successful completion of this programme student will be able to: 
1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
2: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
Cognitive skills
At the end of the programme, students should be able to demonstrate:
1:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
2:  exercise relevant personal and interactive skills.

 
Key/transferable skills

At the end of the programme, students should be able to demonstrate:
1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
2:  Critically review evidence including its reliability, validity and significance.
3:  Manage resources and time effectively in order to achieve intended goals.
4: Learn effectively for the purpose of continuing professional development.

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.
B5:  exercise relevant personal and interactive skills.

 
C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.

D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.​

​​

​

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.
B5:  exercise relevant personal and interactive skills.

 
C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.

D. Key/transferable skills

At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

​This course aims to provide the required knowledge of foreign regulations. It cover the following topics:  Ethics, Professional and  Legal Responsibilities,  Business Law,  Federal Tax Process,  Federal Taxation of Property Transactions,  Federal Taxation of Individuals,  Federal Taxation of Entities.​

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B5:  exercise relevant personal and interactive skills.

 
C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C3: act autonomously in planning and implementing accounting tasks.

D. Key/transferable skills

At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
D3:  plan, organize, and prioritize their time.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B2: evaluate company accounts, audit reports and the uses to which these are put.
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.
B5:  exercise relevant personal and interactive skills.

 
C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.
 C4: Prepare and analyse company financial accounts and audit reports.

D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
D3:  plan, organize, and prioritize their time.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

​In this module, students will build specialised expertise by putting the theory and central managerial aspects taught on the MSc into practice, engaging in a life-changing learning that can challenge students understanding of theories and accounting practices. Students will identify a real problem in the markets and organisations then look for a change that will help solve this problem. This will enable students to develop as leaders of change that go beyond mere applications of theoretical and practical skills to be reflective practitioners, critical thinkers, and independent professionals.​

By the end of this module, students will be able to:

1. Develop a clear and feasible research proposal.
2. Conduct a comprehensive literature review relevant to their research topic.
3. Design a suitable research methodology.
4. Demonstrate an understanding of ethical considerations in research.
5. Present their research plan effectively.
   

​

​

​

​
This short course assists students seeking a foundation in double-entry bookkeeping, maintaining financial records, and preparing basic financial statements. It is also suitable for anyone aiming to obtain a professional qualification as a bookkeeper, accounting technician, or fully qualified accountant.​​​​

​​​​The main aims and objectives of this course are :
• Recognize different types of business industries

• Interpret the accounting workflow within QuickBooks 2014

• Analyze and record business transactions

• Produce and interpret financial reports

• Process and analyze Accounts Receivable and Account Payable

• Prepare and record Payroll for a business

• Use General Journal Entries for adjusting entries

• Create a new company file, using various methods ​

​A​ Knowledge and Understanding

A1: Demonstrate understanding of the role and importance of computer based accounting in the various types of business and other organisations

A2: Demonstrate understanding of the accounting  for Accounts Receivable, inventories,  Account Payable and other accounts using accounting software

A3: Demonstrate understanding of the computer based accounting transactional process cycle.   

A4: Demonstrate the ability to prepare financial statements based on application of accounting concepts using QuickBooks Pro Accounting

B Cognitive Skills

B1: Review and illustrate the purpose, context of computer accounting for business practices

B2: Explain, analyse and apply the mechanism of double-entry bookkeeping and the accounting cycle in a computer based invironment.

B3. Explain and interpret the purpose, form and content of the computer-based  customre and vendors  transactions .

B4. Explain and review the relations between financial  statements and other reports in  a computer based invironment 

C Practical and professional skills

 C1. Design a computerized accounting system for merchandising and service organizations.

C2.  Record information and  Prepare related reports regarding inventory, accounts payable, accounts receivable, and payroll.

C3. Input data to record business transactions.

C4. Prepare financial statements  and other related reports for the business.

D Key/transferable skills

D1: Use computer skills  for the purpose of bookkeeping, accounting and preparing/analysing financial statements, including basic financial analysis.

​The course aims to help students understand various topics in cost accounting and assist them in preparing financial statements for industrial enterprises while recognizing the differences between financial statements for industrial and service enterprises. Additionally, the course aims to clarify the concepts of standard costing.

​​Upon completing this course, the student should be knowledgeable about the following:

1. The main objectives of managerial accounting and its relationship with financial accounting and cost accounting.
2. The most important methods used in cost estimation.
3. The concept of budgeting, its scope of application, objectives, and types.
4. The meaning of a comprehensive planning budget, its components, and the mechanism for its preparation.
5. The implementation of the comprehensive planning budget and the mechanism for measuring variances in elements of industrial costs.
6. The management, planning, and control of inventory, including goods, parts, and raw materials.
   

​​The course aims to achieve the following:

• Explain the nature of government activities, and their economic, accounting, and administrative characteristics.
• Clarify the concept of governmental accounting, its functions, and its beneficiaries.
• Help students understand accounting assumptions, principles, and standards in non-profit organizations.
• Introduce students to the concept of the state’s general budget, its objectives, rules, stages of development, classification bases, estimation methods for its items, and control mechanisms.
• Review the general budget in Jordan, its classification bases, and control mechanisms.
• Inform students about the trends in developing and modernizing the mechanisms for preparing the general budget in Jordan.
• Outline the institutional framework of the governmental accounting system in Jordan.
• Teach students how to record financial transactions according to different governmental accounting bases, such as the cash basis, commitment basis, and modified accrual basis, and provide a set of illustrative practical examples.
• Help students understand the theory of designated funds, their revenues, and types of designated funds.
• Teach students how to record general budget entries and methods of accounting for designated funds.
• Introduce students to the main governmental financial statements in Jordan and the steps for preparing them.
• Inform students about the concept of "International Public Sector Accounting Standards (IPSAS)" and review these standards.
  

​​​This course serves as an introduction for students seeking a foundation in auditing accounting systems, building accounting databases, operating the system's accounting cycles, and implementing controls on accounting systems to protect resources and achieve efficient and effective operations.​​​

By the end of this course, students will be able to:

• Understand and Describe the Functions and Objectives of Auditing Accounting Information Systems
  
• Utilize Documentation Tools and Techniques
  
• Evaluate and Assess the Structure of Accounting Information Systems
  
• Implement and Evaluate Control Elements in Accounting Information Systems
  
• Design and Build Accounting Databases
  
• Operate and Manage Accounting Cycles within Information Systems
  
• Apply Best Practices for System Controls and Security
  
• Conduct Audits and Generate Reports on Accounting Information Systems
  
• Understand Legal and Regulatory Requirements
  
• Enhance Decision-Making and Operational Efficiency
  

​​​The course will prepare and help students in analyzing real company financial statements as follows:

In Chapter 1, students immediately learn about the basic financial statements. At once they learn four basic financial analysis ratios, common-size analysis, and trend analysis. They will use these tools throughout the course. 
Chapters 2 through 5 cover the basic financial statements, with full chapters dedicated to the statement of cash flows and the statement of stockholders' equity. 
Chapter 6 deals with topics that are traditionally covered in the first accounting course, such as inventory and property, plant and equipment. 
Chapter 7, students learn the accounting cycle, with the debit-credit system, adjusting, and closing journal entries. 

A Knowledge and Understanding

A1 Use accounting and business terminology, and understand the nature and purpose of generally accepted accounting principles (GAAP).

A2 Explain the objective of financial reporting, the elements of the financial statements, and the related key accounting assumptions and principles.

            A3 Recognize the information conveyed in each of the four basic financial statements and the way it is used by investors, creditors, regulators, and managers

B Cognitive skills

B1 Research into accounting issues relating to financial statement analysis, expertise and knowledge

B2 Synthesise material from a variety of sources in constructing arguments or describing financial analysis processes

B3 Evaluation and comparison of competing companies.

B4 Critical thinking, analysis, and synthesis.

C Practical and professional skills

C1 The ability to evaluate the nature of current assets including the measuring and reporting of items such as short-term investments, receivables and bad debts, inventory and costs of goods sold, and prepaid expenses.

C4 The application of course ideas to students’ own interactions with organisations and life experiences.

D Key/transferable skills

D1 Effective communication, both orally and in writing, of information, arguments and ideas, using language and styles appropriate for a business context and audience.

D2 Effective performance in a team environment both in face-to-face and/or virtual contexts.

D3 Effective use of information and communication technologies for business purposes.​

​​​​

​This course is essential for providing students with comprehensive knowledge of accounting for partnerships and corporations by introducing the different types and the mechanisms of establishment according to applicable Jordanian law. Additionally, this course aims to familiarize students with the accounting processes for the activities and operations of these companies from their formation to their liquidation.

The course reinforces complete understanding and communication through participation in discussions and the application of concepts to both practical and theoretical cases. It also aims to develop research and analytical skills by practicing sourcing information related to case studies and practically applying their content.

​​This course helps students to:

• Explain the historical development of accounting and the factors that influenced this evolution.
• Identify the foundations upon which the methodology of accounting scientific research is based.
• Provide students with a clear vision of the process of building accounting theory, including the intellectual aspirations of accounting.
• Clarify the conceptual foundations for determining income, the matching principle, and the principles of measuring assets and liabilities, evaluation alternatives, and disclosure principles, thus contributing to the theoretical grounding of accounting practices.
  

​This course covers the fundamental concepts of auditing and serves as a new introduction for students after they have studied financial accounting and other branches of accounting. Through this course, students will learn about the auditing profession, the requirements for practicing the profession, and the duties and responsibilities of auditors. It provides an introduction to auditing standards and their applications to major accounting operations and related accounts.​​

• ​Objectives and methods of company mergers.
  
• Accounting methods used for handling the merger process.
• Objectives of consolidated financial statements and methods of preparing them at the date of merger and afterward.
• Accounting treatment of transactions conducted in foreign currency.
• Accounting treatment of intercompany sales of goods from the parent company to the subsidiary.
• Accounting treatment of intercompany transactions between the parent company and subsidiary in the field of non-depreciable assets.
• Accounting treatment of intercompany transactions between the parent company and subsidiary in the field of depreciable assets.
• Theoretical framework for accounting for foreign operations and accounting for foreign exchange rate differences.
  

​​​​​The main aims of this subject are to discuss the arguments for and against international harmonization of financial reporting, and the main efforts on this issue and  to discuss the major differences between IFRS and U.S.GAAP.

​​​​​​This course helps students acquire technical and professional skills in accounting and financial sciences.​​

By the end of this course, students will be able to:

1. Practical Application of Theoretical Knowledge
2. Professional Skill Development
3. Problem-Solving Abilities
4. Understanding Industry Practices
5. Technical Proficiency
6. Critical Thinking and Analysis
7. Ethical Awareness and Professional Responsibility
8. Career Preparation
9. Networking and Professional Relationships
10. Reflection and Continuous Improvement

​

​A. Knowledge and understanding

At the end of the module, learners will be expected to:

D. Key transferable skills 

A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills

D. Key transferable skills 

​

​

• تنمية مهارات التواصل اللغوي لدى الطالب، من خلال إكسابه بعض المعارف اللغوية المناسبة لمستوى الجامعة.
• الإلمام بفنون البلاغة العربية، والتدرب على نماذجها.
• التعرف على طبيعة الشعر، مفهوما، ومكانة، والوقوف على مفاتيح تذوقه، وضرورة قراءته.
• التدرب على كتابة بعض النشاطات الكتابية مع الاستعمال الصحيح لعلامات الترقيم واجتناب الاخطاء الاملائية.
• تبين عناصر الكتابة في كل فن من فنونها.
• التعرف على الفنون النثرية، وسماتها.
• الاطلاع على نماذج من النصوص، وصلاً للطالب بتراث امته وحضارته. ​

​​​​

​​​​The academic aims of this module is to introduce you to the main functions and management of

a retail business and the key issues associated with understanding retail trading and retail

environments. After studying the course, you should be able to:

• Explain relevant theories and concepts of retailing
• Describe the key elements of a retail business and the retail trading environment
• Discuss issues associated with operating a business in a retail environment/context
• Outline the key course topics and explain why each topic is important to understanding the principles of retail management
• Explain linkages between components of the course
• Organise your studies, including paper-based and computer-based services

Continue to develop your awareness of how you learn and how different elements of the course applied to your individual learning style.

​A. Knowledge and understanding

A1: retail technology, which focuses on the virtual world of e-retailing;

A2: the diversity of retail products and sectors;

A3: retail ethics and the environmental impact;

A4: the implications of globalisation

B. Cognitive skills

B1: Reflection and critical engagement into both domestic retail technology and e-retailing

B2: Critical thinking, analysis, and synthesis

B3: Valuation and comparison of retail management.

C. Practical and professional skills

C1: Time management, skills appropriate to business, such as creativity, persuasion and attractiveness.

C2: Study skills, learning to learn and reflecting on students’ own development as learners.

C3: The ability to analyse work-related cases and situations to identify challenges for organisations in developing responses in relation to their environments.

C4: The application of course ideas to students’ own interactions with organisations and life experiences.

D Key transferable skills

D1: Decision making and problem solving making a viable approach to students to engage with data analysis, interpretation and extrapolation.

D2: Immerse in related information, arguments and ideas.

D3: Identify some of the key strengths and needs of their own learning and identify opportunities to address these.​ 

By the end of this course you’ll have developed a new, more theoretical understanding of how and why managers do what they do in organisations. You’ll build a toolkit of management concepts, theories and models that you can use to tackle workplace issues. You’ll also feel more confident in embarking on further undergraduate study.​

​A. Knowledge and understanding

A1. Demonstrated how learning they have undertaken previously in the workplace can be utilised to inform the development of their management practice

A2. Selected and used a range of management theories, concepts and ideas to help identify, analyse and address issues and situations in their current practice setting.

A3. Worked in collaboration with others in assessing the applicability of selected management theories, etc. to their own and others’ identified practice problems.

A4. Reflected on the impact of their learning on their practice of management, and their future development as a management practitioner.

B. Cognitive skills

B1. Identify and draw upon appropriate forms of prior learning relating to the development of their management practice.

B2. Apply relevant theoretical knowledge of management to a practical problem.

B3. Collaborate with peers’ practitioners to, and begin to, critically evaluate the applicability of selected management theories etc.

B4. Reflect productively on the development of their practice of management.

C. Practical and professional skills

C1. Communicate their understanding of management theory and its application to practice in writing.

C2. Work independently on identifying issues and situations in the workplace and apply academic theories and concepts to these to gain a deeper understanding of them.

D. Key transferable skills.

D1. Use of a range of tools and websites for finding and recording information online: internet browsers, search engines, copy/ paste, e-portfolios and download functions

​A. Knowledge and understanding

A1: Awareness and understanding of the role of accounting in business and other organisations and of its theory, principles, concepts, practices, techniques, ethics, limitations, and techniques central to bookkeeping and accounting.

A2: Demonstrate the ability to prepare financial statements based on application of accounting concepts, regulations and principles.

A3: Demonstrate understanding of the types of costs and how they behave in order to calculate cost-volume-profit relationships,

A4: Demonstrate understanding of management's decision-making process as it relates to product pricing, production, adding and dropping, etc.

A5: Demonstrate understanding of the types of budgets and be able to prepare operating budgets, financial budgets and capital budgets.

A6: Demonstrate understanding of the responsibility centers and balanced scorecard.

B. Cognitive skills