ACC 438 : international accounting

Department

Accounting Department

Academic Program

Bachelor in Accounting

Type

Compulsory

Credits

03

Prerequisite

Overview

Introducing the student to the international compatibility and divergence of accounting.

Familiarize students with international financial reporting standards.

Familiarizing students with conversion rates and translating financial statements prepared in foreign currencies.

Introducing the student to international tax accounting systems, and the process of financial analysis of the financial statements of international companies.

Intended learning outcomes

A / knowledge and understanding

- Introducing the student to what international accounting is

- That the student recognizes the difference in accounting systems from one country to another.

- To familiarize the student with international accounting standards

- To acquaint the student with the translation of financial statements

- B / mental skills

- - The student's ability to make a comparison between international accounting topics.

- - The student's ability to analyze the proposed and potential factors for the difference of one accounting system from another.

- - The student's ability to prove his understanding of the accounting compatibility and differences between countries of the world.

- - The student's ability to use the vocabulary of the international accounting environment in his answers, analyzes and papers

C / scientific and professional skills

- That the student distinguish between compatibility and international differences in accounting.

- That the student understands the different international models for organizing the accounting profession, and the conceptual framework of the International Accounting Standards Board.

The student should distinguish between assumptions and accounting principles and international financial reporting standards.

- That the student be able to distinguish between methods of translating currencies between transactions and operations

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
General introduction to international accounting	3	1
International accounting differences and their emergence factors	6	2
Compatibility and international accounting convergence international federation	6	2
IFAC accountants International Foundation	3	1
To prepare financial reports Accounting for foreign currency transactionsTranslating financial statements prepared in a foreign currency	6	2
Foreign currency transactions	6	2
Translating financial statements prepared in a foreign currency	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)