ACC 434 : Revision2

Department

Accounting Department

Academic Program

Bachelor in Accounting

Type

Elective

Credits

03

Prerequisite

MAN121

Overview

Introducing the student to how to review the items of the financial position statement.

Introducing students to how to review income statement items.

Introducing the student to the statistical sampling in the review.

Introducing students to review electronic systems.

Intended learning outcomes

A / knowledge and understanding

- That the student be acquainted with the audit procedures to verify the budget items.

- The student should familiarize himself with the auditing procedures to verify the income statement accounts.

To familiarize the student with statistical sampling and its applications in auditing.

- The student describes the process of reviewing electronic systems.

B / mental skills

- The student distinguishes how to verify the different items of the statement of financial position and income statement

- That the student conclude how to conduct the documentary examination.

- That the student connects between the work assigned to him and keenness to exercise reasonable professional care.

- That the student deduces how to detect fraud, manipulation and fraud.

C / scientific and professional skills

- The student should design audit procedures for the various items of the financial position statement.

- The student should design audit procedures for the elements of the income statement.

- That the student use the statistical sampling in the review.

- The student should design a review of electronic systems.

D / general skills

- That the student be able 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	عدد الساعات	الاسبوع
General introduction to the review course 2.	3	1
Fixed asset review.	6	2-3
Inventory review.	6	5-4
Debtors review	3	6
Cash review.	3	7
Review other assets.	3	8
Review obligations and equity.	3	9
Review the elements of the income statement	6	11-10
Statistical sampling and its applications in auditing.	3	12
Review of electronic systems.	3	13

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)