Course Description
This course introduces a number of accounting issues that represent the importance of Accounting to the completion of the cognitive and analytical aspects of the students at this stage, and usually those subjects are located in the field of accounting in a broad sense and includes all of the Accounting fundamentals in oil companies, multiple branches and facilities, as well as the appropriate accounting treatment for human resources and financial reporting in cases of hyperinflation, and how to use accounting for Social Responsibility, and the accounting treatment of Leasing.
It is noted that each subject is different from the other in terms of scientific content and basic elements for the study of each topic, along with assumptions and accounting principles in all of them, Accounting Measurement Bases, practical exercises.
Course Aims
By the end of the course the student will be able to:-
- To apply the principles and rules of accounting for petroleum companies.
- To apply the principles and rules of accounting in multi-branched establishments
- To describe the foundations and rules of governance.
- To describe the rules and principles of long-term lease contracts.
- To describe the principles and rules of accountability for social responsibility.
- To prepare financial reports for companies in light of inflation.
Course Contents:
- Accounting for Petroleum Activities
- Accounting for multi-branch establishments.
- Corporate Governance.
- Long-term finance lease contracts.
- Accounting for social responsibility.
- Accounting for financial reports in light of inflation
Course ID: ACCT313
| Credit hours | Theory | Practical | Laboratory | Lecture | Studio | Contact hours | Pre-requisite | 4.50 | 4.50 | 4.5 | ACCT102 |
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