[Business Unification Accounting] Syllabus

[First Semester]    2018/2019

Instructor Information

General Information

Description

This decision comes to fill a gap that has emerged worldwide and was manifested by integration, partnership and strategic alliances between institutions, which created the need for an accounting approach that takes these variables into account. The course provides principles and definitions relating to the standardization of works, which means the collection of separate enterprises in one economic unit and the consequent legal, tax or other consequences; And future developments.

Expectations and Goals

1-           Introducing the student to the cases of consolidation.

2-           Accounting treatment in the books of the purchasing company and in the books of the company purchased .

3-           How to prepare the consolidated financial statements in all cases in the books of the holding company in the method of control of the methods of business unification.

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

Course Materials

Required Text

- Advanced Financial Accounting - Damascus University - Open Education System.

- Advanced Accounting - University of Damascus

Course Schedule

Testing Schedule