Final Exam 50% - Applied Science University

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Applied Science University
International Accounting
Faculty of Economics & Administration Sciences
Course No: 303417
Accounting Department
Second Semester: 2010/2011
Lecturer: Dr. Firas Dahmash
Credit Hours: (3)
Office Hours: Sun(12-1)(2-3)
Tuesday(12-1)(2-3) Thursday(12-1)(2-3)
Monday(11-12.30)
Wednesday(11-12.30)
------------------------------------------------------------------------------------------------------1-Course Objectives:
The Primary objective of this course is to understand the concepts, processes and
procedures that comprise financial accounting for business enterprises on an
international level.
2- Course Contents:
1- International accounting: an introduction
2- Worldwide accounting diversity
3- International harmonization of financial reporting
4- International financial reporting standards
5- Foreign currency transactions and hedging foreign exchange risk
6- Analysis of foreign financial statements
7- Issues in international accounting
3-Lecture procedures:
1-Discussions and examples with empirical problems
2-Quizzes and group research
3-Computer applications
4-Examination and grading:
First Exam
20% 16-11-2011
Second Exam
20% 21-12-2011
Class participation
10%
Final Exam
50%
Total:
100%
5-Technical used in lecture:
1-Transparances
6- Skills improvement:
1- Communication skills through participation in the discussions and
answer questions
2- Analytical skills through using flowcharts and diagrams
3- Team work skills through team work assignments
7- Attendance:
Attendance is compulsory and its not allowed to be absent more than 15% of the total
hours of the course, and any absences should be documented according to the
university roles.
8-References:
1- International Accounting by Timothy Doupnick and Hector Perera, Irwin/McGrawHill, 2007
1
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