ACC 130 : Accounting Principles I

General

1. Defining the science of accounting and the principles and assumptions that govern it.

2. Knowledge of the accounting cycle, the budget equation, and the basics of double-entry preparation.

3. Distinguishing between debit and credit accounts, and determining the effect of transactions on the budget equation.

4. Recording and posting entries in the accounting books with the preparation of the trial balance.

5. Preparing the financial statements (income statement and statement of financial position).

1. Knowledge and understanding.

- That the student is acquainted with the basic theoretical and applied principles of the course.

- That the student understands how to summarize the characteristics of the study community

- That the student compares the types of successful statistical data.

- That the student remember the most important other measures in describing the data

2. Mental skills:

- That the student be able to know the types of data displayed in tables

- That the student connects the methods of data entry in the success of drawing conclusions.

- That the student be able to know the statistical measures according to the type of data.

The relationship between dealing with relations between the two countries.

3. Scientific and professional skills:

Providing the student with the skill of using statistical foundations on computers.

Provide the student with the data analyzed and described statistically.

Provide the student with how to describe the characteristics of the study society in practice.

Giving the student time and effort in using this science of statistics in various fields

- The student learns to measure the degree and type of correlation between the studied variables and phenomena

4. General Skills:

- That the student has the ability to dialogue and discussion.

The student should be able to communicate and communicate with others.

The student should be able to manage time.

The student should be able to work in a team.

Lectures, discussions, exercises, meals, research papers and exams

Participate, solve exercises and prepare papers during lectures

Midterm exam first week six

The second midterm exam, the eleventh week

Sixteenth week final exam

Scientific subject	Number of hours per	week
Introduction to accounting science, assumptions and accounting principles.	3	1
The accounting cycle, and the budget equation.	6	2
Analysis of financial operations.	3	1
Set up daily restrictions.	6	2
Ledger posting.	3	1
Preparation of trial balance.	3	1
Closing entries and preparing financial statements (income statement and financial position statement).	9	3
Correction of accounting errors	3	1
applied case	3	1
the total	39	13