International Accounting

 

 

[International Accounting] Syllabus

[First Semester]    2018/2019

Instructor Information

Instructor

Email

Office Location & Hours

[Dr. Ahlam Al-Sheikh]

[Ahlam.Al-Sheikh@spu.edu.sy]

[Location, Hours, Days]

General Information

Description

-      Theoretical Framework of International Accounting.

-      International accounting standards and their practical applications.

-      Selected accounting topics and complying with international accounting standards.

-      Preparation of financial statements in accordance with International Accounting Standards.

Expectations and Goals

The objective of this course is:

1-            to study some international standards issued by the International Accounting Standards Committee.

2-            taking into account the non-repetition of the criteria already addressed in the other decisions.

3-           taking into account any amendments to the new standards in order to complete consistency in the accounting work and to establish the role of the standards as financial reporting rules.

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

Course Materials

Required Text

- International Accounting and Standards / University of Damascus /

- International Accounting in English / Open Education Damascus University /

 

 

 

Course Schedule

 

Week

Topic

Reading

Exercises

1

 

The emergence and development of initial accounting standards

 

 

2

 

Accounting for assets and compliance with international accounting standards

 

 

3

 

Accounting for rights and obligations

 

 

4

 

Standard 16 Accounting for property, plant and equipment

 

 

5

 

Standard 27 Consolidated and Separate Financial Statements

 

 

6

 

IAS 36 Impairment

 

 

7

 

IAS 8 Accounting Policies

 

 

8

 

Intangible assets in accordance with IAS 38

 

 

9

 

 

 

 

10

 

Research and development expenses

 

 

11

 

Accounting Standard No. 2 Inventory

 

 

12

 

Revenue Accounting Standard 18

 

 

13

 

Progressive listings

 

 

14

 

Accounting for change in foreign exchange rates

 

 

15

 

Accounting for change in foreign exchange rates

 

 

16

 

Inflation Accounting

 

 

Testing Schedule

test

Date

Subject

Reading

Type

language

% of final grade

Quizz 1

27/10

 

 

MCQ/written

Arabic

10

Quizz 2

8/12

 

 

MCQ/written

Arabic

10

Activity

29/12

 

 

 

 

10

Final Exam

5/1/2019

 

 

MCQ/written

Arabic

70

Syrian Private University - Faculty of Business Administration @ 2024 by Syrian Monster - Web Service Provider | All Rights Reserved