The SYLLABUS CONTENTS
First Year
-Principles of Accounting (1):
The nature of accounting, its relation to other sciences.
Accounting information & its important to the modern economy.
Financial statements, their types, objectives, & contents. The
accounting equation & the effect of the financial operations on it.
The accounting cycle for the project main functional operations,
recording, posting, preparing trial balance & financial statements
in the merchandising, & servicing firms.
-Principles of Accounting (2):
The financial statements & the most important assumptions &
principles that affect their preparation & presentation. The
financial adjustments for expenses & revenues. The accounting
for cash & the adjustments related to it. The accounting for fixed
assets & the adjustments related to it. The subsidiary books
(records) & journals.
-Principles Of Accounting: (post)
The nature of accounting, its relation to other sciences.
Accounting information & its important to the modern
economy. Financial statements, their types, objectives, &
contents. The accounting equation & the effect of the financial
operations on it. The accounting cycle for the project main
functional operations, recording, posting, preparing trial
balance & financial statements in the financial & servicing
firm.
Second Year
-Accounting for Partnerships:
The nature of partnership firms, their types & properties
Accounting in joint venture firms. The construction of joint
venture firms. The distribution of (profit) & its relations to the
trial accounts. The modification of firm contract (increase of
capital / decrease of capital / admission of new partner /
retirement of partner / modification of income or loss sharing
ratios). Liquidation (payments to partners after all noncash
assets realized, installment payments to partners). Accounting
in limited partnerships and clearing companies.
-Accounting for Corporations:
The nature & types of corporation firms. The accounting for
the capital of corporation firms. The accounting for bonds &
financial papers. The accounting for short-term investments &
long-term investments. Financial statement, with more
concentration on the cash flow statements, income statement,
& the proposed distribution of income statement. The forgone
of
corporation
firms
(liquidation,
combination,
reorganization). The consolidated financial statements.
-Commercial Studies In Foreign Language:
The accounting terminology related to the sole proprietorship,
the counting terminology related to partnerships, the
accounting terminology related to the corporation.
-Accounting For Corporations: (post)
The nature, types, characteristics of accounting for
corporation, the accounting for capital in corporations,
accounting for bonds and financial documents, accounting for
short term and long term investments, the financial statements,
mainly cash flow statement, income statement, the proposed
statement of income distribution. The forgone of corporation
(liquidation, combination, reorganization), The consolidated
financial statement
Third Year
-Cost Accounting (1): {Accounting, Business Administration,
and Foreign Trade, Post}
The principals of cost accounting, the rise of cost accounting,
its evolution, & relation to financial accounting. Approaches of
cost accounting and whatthey are, the objectives of cost
accounting, the assumptions and principles of cost accounting,
the classifications of cost elements, the different techniques for
cost measurements (the absorption method, the direct cost
method, the variable cost method, the utilized capacity
method). The accounting and control for different cost
elements (the accounting and control for materials, the
accounting and control for labor, the accounting and control
for overheads).
-Specialized Accounting: {accounting}
Accounting in public sector (uniform accounting system).
A number of selected accounting systems as follows:
accounting for hotels, accounting for petrol companies,
accounting for nonfinancial firms with no profit objectives e.g.
clubs and associations, accounting for professional jobs,
accounting in departments and branches. The single entry.
-Governmental and National Accounting: {accounting, post}
The scientific framework of governmental accounting
(concepts, objectives, principles, the theory of appropriated
funds), the general budget of the nation, principles of
classifications, methods of preparation and the structure of the
general budget in the Arab Republic of Egypt, the
governmental accounting system, the books and documents,
the basis, methods of recording and the financial reports. The
governmental fund accounting cycle. The control on the
governmental units work, the control systems, and the internal
control on the whole business. The national accounts on the
sectoral level, the national accounts on the national level.
-Cost Accounting (2): {accounting}
The accounting and control of the indirect manufacturing cost.
The different methods for allocating indirect costs. The main
elements that the accounting system can rely upon .The cost
accounts in merging and discombination. The accounting and
control on the marketing costs.
-Tax Accounting (1): {accounting, business administration}
The scientific basics of taxation, the unified tax on the income
of natural persons: persons, on whom the tax is applied,
persons exempted from tax payment, tax collection, tax
bracket determination. The unified tax in relation to the
mobile capital revenues: the properties and characteristics of
the tax, revenues on which tax is applied, defining the revenues
considered in the tax bracket, revenues exempted from the tax,
tax collection. The unified tax on revenues of commercial and
industrial activities: the properties and characteristics of the
tax, conditions for levying the tax, the activities, types of work
and revenues on which tax is applied, defining the revenues in
the tax bracket, the tax exemption, discount, addition and
collection.
-Principles of Auditing: {Third Year, accounting, business
administration, and post}
The concept, objectives, and types of auditing. The
responsibilities and duties of the auditor. The education and
experience of the auditor, codes of ethics and independence in
auditing, planning auditing works, internal control,
verification in auditing, auditing financial statements, auditing
reports.
-The Post Accounting: (post)
The uniform accounting system, the construction of post
accounting system, the financial list of the national postage
institution and its relation with the uniform accounting system,
the journals and documents used. Studying some of the postage
services that have relations with the institution.
Fourth Year
-Tax Accounting - 2 -: {accounting}
The unified tax in relation to salaries and the like, the unified
tax in relation to non commercial professions revenues, the
unified tax in relation to real estate wealth revenues, the
general rules of the unified tax on the income of natural
persons, corporate income tax, the general tax on sales.
-Cost Accounting Systems: {accounting, post}
Factory job costing, process costing, joint products, by –
products. One of the following systems: contract costing, cost
in agricultural firms, cost in petrol firms.
-Operational Research: {accounting}
A preliminary study on accounting and operation research, the
use of linear programming and it includes: simplex method,
and its uses in maximizing profits and minimizing cost,
transportation method and its uses in decreasing cost, using
Pert technique in evaluating and auditing programs, using the
game theory in decision making for conflicting situations, using
query models, using inventory models in decreasing total cost
for making or buying, keeping inventory cost to the minimum
level, determining the maximum level of inventory and the
reorder point. Using simulation models in describing the
behavior of a real complex system through a long period.
-Accounting In Financial Institutions: {accounting}
The accounting in commercial banks, which includes: the
concept and definition of commercial banks and the
accounting system in such banks, the treatment of different
accounting operations and its documentary cycle, the financial
statements of commercial banks. The accounting in insurance
firms and it includes: the definition of insurance, its types and
the accounting systems in such firms, the accounting treatment
of different operations, the direct operational insurance in
branches like personal insurance, fund construction,
responsibilities and properties of insurance. The reinsurance
operations, the investment operations, the financial statements
in the insurance firms.
-Auditing: {accounting}
The internal auditing, determining the quantity of auditing
tests, the impact of information technology on the audit
process, standards for external auditing (comparable studies)
analytical display, comprehensive cases.
-Information Systems: {accounting}
The definition of information accounting systems, the
characteristics of information systems, types of information
systems, inputs of information systems, processing of
information systems, outputs of information systems, the
internal control on the accounting system, the applications of
expenditures cycle, the applications on the revenues cycle,
designing, analyzing and applying the system, tools for
analyzing and designing the systems, applying and evaluating
the systems.
-Studies In Auditing: {accounting}
The operational auditing, the social auditing, the governmental
auditing, auditing financial statements (in depth).
-Advanced Studies In Cost Accounting: {Fourth Year,
accounting}
Standard costing, costing systems in transportation services
and manufacturing, costing systems in education field, costing
systems in hospitals and medical units, activity based costing,
costing and globalization.
-Budgetary Control: {accounting}
The general principles of budgeting. Definition, types
objectives, and the responsibility for budgeting preparation.
The budgeting and decision-making, the comprehensive
program and the operating budgets, the flexible budgets, and
the zero based budget, the behavioral aspects in budgeting
preparation. Pert technique and tree probabilities in budgeting
preparation, using other quantitative techniques in budgeting
preparation. The budgets in the uniform accounting system.
The capital budgets, variance analysis in the budgets, the
budgets according to law no. 203 for 1991 and its executive list.
-Managerial Accounting: {business administration, post}
The concept of managerial accounting, the concept of relevant
cost for decision making, cost-volume-profit analysis, break
even model, the accounting analysis for pricing decision,
making or buying decisions, financial statements analysis,
responsibility accounting, financial and cash inflow, planning
and controlling inventory, using quantitative methods in
decision making, the contingent profits and loss technique,
game theory, learning curve, transfer pricing and its uses.
-International Accounting: {international relations}
International accounting definition, objectives, characteristics.
The institutions concerned by international accounting, the
accounting for external operations of multinational firms, the
accounting for operations of firms which have branches and
foreign agencies, the accounting for changing prices and
foreign inflation, the accounting for the effects on price
changes of foreign currencies. Problems associated in financial
statements prepared in foreign currencies, the international
financial statement analysis. International Accounting
Standard Committee and its role in increasing the efficiency of
international accounting performance, the study of some
international accounting standards, a comparable study of the
accounting systems in some countries and the possibility of
standards harmonization on the international level.
-Specialized Accounting Studies in Foreign Language:
{accounting}
Selected accounting topics in financial accounting, cost
accounting, managerial accounting, and auditing.
-Auditing (Practical Problems): (post)
Managerial auditing, governmental auditing, auditing in the
computer environment, determining auditing sample using
statistical and judgmental