Course Description for the
Department of accounting
202701 : Research Methodology ( 3 credits)
This course focuses on providing students with basic skills in scientific
research and includes defining the problem and develops a plan of research and data
collection and analysis and writing the final research and chooses the right approach
and the application of statistical methods in solving problems and study of
relationships and test hypotheses.
201705 : Advanced Financial Accounting (3 credits )
This course covers the accounting in the field of corporate activities in the present
era. Due to the increasing complexity, companies are no longer engaged in small scale
businesses but expanded , united, merged and crossed the border of the countries in
which they originated- all this as required by the interest of the owners of capital. So
it's imperative to address accounting problems and issues posed by cases of
integration and control and other problems caused by such events.
201710: Auditing and international auditing standards ( IAS) ( 3 credits )
This course aims to identify a theoretical frame of auditing including the
demand for audit as an assurance service, auditing standards, professional ethics, audit
reports, audit responsibilities and objectives, audit evidence, materiality and risks,
Application of the Audit Process, internal control and the overall audit plan and audit
program.
This course addresses also, in detail, the methods and procedures adopted by the
auditor to verify the financial statement items, in order to reach professional
independent opinion, as to the honest and fair presentation of the financial result and
position.
203715 : Advanced Financial Management (3 credits )
This course aims to increase the knowledge of the student in many concepts
in the field of managerial finance , threw taken principles, concepts and analytical
tools which will enhance and develop his skills in order to take decisions. These
course focuses on many issues such as investments and finance at limited liabilities
companies throe issuing from including the article and applied dimensions related to
the subject. Also, focuses on conceive related to time value of money , return , risk,
valuation capital investment, the firm's capital structure , the cost of capital and
dividends policy.
201720 Advanced cost and managerial accounting (3 credits )
The course aims to explain the role of accounting administrative costs in the
planning, control and decision-making short-term and long-term, and includes the role
of managerial accountant as a key player in making administrative decisions
regarding budgets, trade-offs between investment projects, cost analysis for the
purposes of pricing, decentralization and accountability responsibility and
performance evaluation, conversion prices, activity- based cost system and the
Balanced Scorecard.
201725: International accounting and international financial standards reporting
( IFRS ) ( 3 credits )
International Accounting deals with accounting issues uniquely confronted by
compliance involved in national business. It also deals with the study of how
accounting is practiced in each and every country around the world learning about and
comparing the differences in financial reporting, taxation and other accounting
practices that exist across countries. This course planned also to provide an overview
of the broadly defined areas of international accounting, But that focuses on the
accounting issues related to international businesses activities and foreign operations.
201730: Tax Accounting (3 credits)
Tax about individuals income and facilities accounting play an important
role in the provision of appropriate information on The course provides students
with knowledge of all kinds of taxes about individuals income and facilities , and
especially the Income tax and the taxes due on individuals and companies and the
main objectives of the tax and explains the key tax concepts and how to reach the
taxable income and accounting treatment for salaries and wages, and Tax
assessment on companies, financial institutions and study the sales tax and how to
direct policy tax to curb consumption as instruments of fiscal policy in Jordan and
knowledge exempted goods and taxable and filing tax rates of tax on local and
imported goods and policies tax approved in Jordan to reduce consumption and
inflation.
201735 : Advanced Financial Analysis ( 3 credits
The course aims to discuss the concept of financial analysis in terms of the
types and goals, methods and interpretation of indicators in policy-making and
decision-making by employing accounting information in the financial statements to
evaluate the facilities, and use for the purpose of financing, cash flow, leverage,
investment, credit and predict failure, corporate mergers.
201740: Advanced Accounting Information Systems ( 3 credits )
This course deals with problems related to design of accounting systems,
distinguish between traditional and computerized systems, and the role of the
accounting information in improving decision-making. Also their roles in the
accounting environment. Internet electronic commerce applications and computer
fraud. This course deals also with developing students' abilities to understand the
processing of accounting data and the controls that are necessary to assure accuracy
and reliability of the data processed by the accounting system. System development
and Documentation techniques flow and processing of accounting data; system design
principles.
203745 : Economic theory ( 3 credits )
Economy continues to science and the subject of care throne priorities that
concern the world, This course aims to enrich students, scholars and researchers in
the field of economics and economic theory in particular to know the basics of this
science and theories that are interested behavior of individual and collective
through social activity in how to get money and spend.
201750 : Governmental accounting and international accounting standards in
public sector ( 3 credits )
This course aims to gives post graduates students advanced issues in
Governance accounting Focused on the environment of the governmental accounting,
Fund Accounting theory, Recent development in Governmental Budgeting,
Governmental Reporting, Governmental Final Accounts and Governmental Final
Position. And also planned to provide an overview of the Governmental Financial
analysis, and Governmental Auditing and Financial control and also to the
International Accounting standards in public sector
201755: Accounting Theory ( 3 credits )
The course planed to give postgraduate student advanced issues in
Accounting Theory, Focused on the history and development of Accounting, The
nature and uses of accounting theory.
The element and of accounting theory , Approaches to formulate an accounting theory
a conceptual Frome work for financial accounting and reporting, standard setting in a
political environment.
Measurement of assets and liabilities conventional accounting, current cost
accounting, Exit price accounting and other important recent issues.
201760 : Advanced accounting issues ( 3 credits )
This article aims to introduce students to the most important contemporary
accounting issues. Accounting must be responsive to developments in economic and
social fields – it’s a social science which its specialists find themselves facing
enormous challenges posed by serious changes in our world today. The course – in
this context – deals with alternative solutions and proposals that provide financial
information's with respect of these issues to decision makers.
201765 investment and advanced portfolio management ( 3 credits ).
This course covers modern theories of investment and financial risk
management. We start with portfolio management (in particular, mean-variance
analysis) and asset pricing models (e.g., CAPM and APT). We discuss the concepts of
arbitrage, market completeness, and the fundamental theorem of mathematical
finance. Subsequently, we turn to the models of the term structure of interest rates and
derivative pricing.
203770 economic feasibility studies and project appraisal ( 3 credits )
The economic feasibility studies and project evaluation of the basics of the
national economy because of its importance in the development planning process,
especially in developing countries, which is of interest to researchers and investment
decision-makers and businessmen alike. The aim of this course is to acquaint students,
scholars and to the importance of economic feasibility studies in the economic life of
the project submitted and how to do prepared to take the appropriate decision for
implementation
by
the
investment
decision-makers.
202775 : Advanced strategic management ( 3 credits )
Ongoing changes in technology, customer needs and growing competition
creates a highly dynamic business environment today. To be successful, therefore,
businesses need strategic leadership. In particular, managers have to address the link
between strategy formulation and implementation. Achievement of organizational
goals and objectives is not possible without being able to anticipate and accommodate
changes in the various environmental components and the incorporation of strategic
leadership. This course builds on the mid-stone course ‘Strategic Management’ to
further advance the knowledge of potential managers through the analysis
of complex business issues.
This strategy course focuses on the longer term strategic management issues faced by
an organization operating in a complex and evolving environment. After introducing
some key ideas, the course will examine how the strategic management processes, to
do with acquiring/accessing/developing new resources, differ in different contexts. It
will examine the range of decisions that are strategic to an organization, as well as the
forces that influence the evolution of strategy over time. The course is designed to
provide an understanding how strategies can be articulated and managed through
planning and control. It takes a broad perspective and familiarize participants with the
literature on strategic management, building on previous studies of strategy in a way
that will challenge participants to think critically about issues and assumptions that
impact on an organization's long term strategic directions. At the end of the course, it
is expected that the participants will have developed their own workable
understandings of strategy that will allow them to bring a fresh perspective to strategy
development in a changing