ACC 331 : Accounting departments and branches

Department

Accounting Department

Academic Program

Bachelor in Accounting

Type

Compulsory

Credits

03

Prerequisite

ACC 230ACC131

Overview

Introducing the student to the nature and characteristics of facilities with departments.

Introducing students to accounting treatments for establishments with independent and non-independent local branches.

Introducing the student to accounting treatments for establishments with foreign branches.

Introducing the student to accounting treatments for consignment goods and installment sales.

Intended learning outcomes

A / knowledge and understanding

- The student will be familiar with the concept and characteristics of accounting for establishments with departments

- That the student recognize the difference between the accounting treatment of establishments with independent and non-independent local branches.

- The student should familiarize himself with the accounting treatment of establishments with foreign branches and foreign exchange operations

- The student should familiarize himself with accounting for consignment goods and accounting for installment sales

B / mental skills

- That the student deduces the concept and characteristics of accounting for companies with departments.

- That the student analyzes the operations of dealing with the outside when accounting for the external branches.

- The student should compare the accounting treatment of establishments with independent and non-independent branches

- That the student deduces the difference between accounting for consignment goods and selling by installments.

C / scientific and professional skills

- - That the student understands the nature of the establishments with departments.

- That the student distinguish the difference between the accounting treatment of the establishments with independent and non-independent branches.

- That the student understands the accounting treatment of establishments with foreign branches and foreign exchange operations

- That the student understand the different accounting treatments for consignment goods and installment sales.

D / 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.

Teaching and learning methods

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

Methods of assessments

Sharing and solving exercises and preparing papers during lecturesMidterm exam first week sixthThe second midterm exam, the eleventh weekSixteenth week final exam

Scientific subject	Number of hours per	week
Accounting for departmental establishments	9	3
Accounting for establishments with branches: not independent internally	6	2
Accounting for establishments with branches: internally independent	6	2
Accounting for establishments with foreign branches and foreign exchange operations	6	2
Trust merchandise accounting	6	2
Accounting for installment sales	6	2

Accounting for financial companies (ACC 430)
Studies in accounting (ACC 530)
Accounting for Islamic banks (ACC 439)
international accounting (ACC 438)
Contracting projects accounting (ACC 437)
Revision2 (ACC 434)
Additional manufacturing cost measurement2 (ACC 433)
Review I (ACC 432)
accounting administration (ACC 431)
Public fund accounting (ACC 339)
Accounting for banks and insurance companies (ACC 337)
Oil accounting (ACC 336)
Analysis of financial statements (ACC338)
Additional manufacturing cost measurement1 (ACC 333)
Accounting for service projects (ACC 332)
Corporate Accounting (ACC 330)
Planing peincipals (PLA170)
Accounting Principles I (ACC 130)
Principles of Accounting II (ACC131)
Social responsibility accounting (ACC 436)
Accounting systems design (ACC 435)
Accounting departments and branches (ACC 331)
Intermediate Accounting 2 (ACC 231)
Tax accounting (ACC 335)