Principles of Accounting 2   Syllabus

Second  Semester, 2018/2019

Instructor Information

General Information

Description

Chapter I Accounting adjustments made at the end of the period on the elements of income and expenses

Chapter II Settlement of inventory required for current assets

Chapter III Settlement of inventories required for non-current assets (tangible and intangible)

Chapter 4: Presentation of Financial Statement Items and their Preparation

Expectations and Goals

The course aims to:

1. Completion of what has been studied in accounting principles \ 1 \

2. Periodic accounting measurement of current and non-current assets, tangible and intangible.

3. Presentation of the elements of the financial statements and how they are prepared at the end of the accounting cycle.

Language(s) of Instruction:        Arabic                   Textbook(s) Language(s):           Arabic  

Course Materials

Required Text

- Principles of Accounting \ 2 \ Damascus University Faculty of Economics

Principles of Accounting \ 2 \ University of Damascus Open Education Program

Course Schedule

Inventory concept and objectives

Measurement of periodic accounts of expenses and income

cash in the fund

petty cash box

Short-term investments

Accounting for bad debts, doubtful debts and discount

Inventory of arrest papers

Commodity inventory

Prepare the income statement

Preparation of financial position

Prepare a list of property rights

General issues resolved

Review of the subjects of the book

Testing Schedule