The SYLLABUS CONTENTS

The SYLLABUS CONTENTS

First Year

-Principles of Accounting (1):

The nature of accounting, its relation to other sciences. Accounting information & its important to the modern economy. Financial statements, their types, objectives, & contents. The accounting equation & the effect of the financial operations on it. The accounting cycle for the project main functional operations, recording, posting, preparing trial balance & financial statements in the merchandising, & servicing firms.

-Principles of Accounting (2):

The financial statements & the most important assumptions & principles that affect their preparation & presentation. The financial adjustments for expenses & revenues. The accounting for cash & the adjustments related to it. The accounting for fixed assets & the adjustments related to it. The subsidiary books (records) & journals.

-Principles Of Accounting: (post)

Second Year

-Accounting for Partnerships:

The nature of partnership firms, their types & properties Accounting in joint venture firms. The construction of joint venture firms. The distribution of (profit) & its relations to the trial accounts. The modification of firm contract (increase of capital / decrease of capital / admission of new partner / retirement of partner / modification of income or loss sharing ratios). Liquidation (payments to partners after all noncash assets realized, installment payments to partners). Accounting in limited partnerships and clearing companies.

-Accounting for Corporations:

The nature & types of corporation firms. The accounting for the capital of corporation firms. The accounting for bonds & financial papers. The accounting for short-term investments & long-term investments. Financial statement, with more concentration on the cash flow statements, income statement, & the proposed distribution of income statement. The forgone of corporation firms (liquidation, combination, reorganization). The consolidated financial statements.

-Commercial Studies In Foreign Language:

The accounting terminology related to the sole proprietorship, the counting terminology related to partnerships, the accounting terminology related to the corporation.

-Accounting For Corporations: (post)

The nature, types, characteristics of accounting for corporation, the accounting for capital in corporations, accounting for bonds and financial documents, accounting for short term and long term investments, the financial statements, mainly cash flow statement, income statement, the proposed statement of income distribution. The forgone of corporation (liquidation, combination, reorganization), The consolidated financial statement

Third Year

-Cost Accounting (1): {Accounting, Business Administration, and Foreign Trade, Post}

The principals of cost accounting, the rise of cost accounting, its evolution, & relation to financial accounting. Approaches of cost accounting and whatthey are, the objectives of cost accounting, the assumptions and principles of cost accounting, the classifications of cost elements, the different techniques for cost measurements (the absorption method, the direct cost method, the variable cost method, the utilized capacity method). The accounting and control for different cost elements (the accounting and control for materials, the accounting and control for labor, the accounting and control for overheads).

-Specialized Accounting: {accounting}

Accounting in public sector (uniform accounting system).

A number of selected accounting systems as follows: accounting for hotels, accounting for petrol companies, accounting for nonfinancial firms with no profit objectives e.g. clubs and associations, accounting for professional jobs, accounting in departments and branches. The single entry.

-Governmental and National Accounting: {accounting, post}

The scientific framework of governmental accounting (concepts, objectives, principles, the theory of appropriated funds), the general budget of the nation, principles of classifications, methods of preparation and the structure of the general budget in the Arab Republic of Egypt, the governmental accounting system, the books and documents, the basis, methods of recording and the financial reports. The governmental fund accounting cycle. The control on the governmental units work, the control systems, and the internal control on the whole business. The national accounts on the sectoral level, the national accounts on the national level.

-Cost Accounting (2): {accounting}

The accounting and control of the indirect manufacturing cost. The different methods for allocating indirect costs. The main elements that the accounting system can rely upon .The cost accounts in merging and discombination. The accounting and control on the marketing costs.

-Tax Accounting (1): {accounting, business administration}

The scientific basics of taxation, the unified tax on the income of natural persons: persons, on whom the tax is applied, persons exempted from tax payment, tax collection, tax bracket determination. The unified tax in relation to the mobile capital revenues: the properties and characteristics of the tax, revenues on which tax is applied, defining the revenues considered in the tax bracket, revenues exempted from the tax, tax collection. The unified tax on revenues of commercial and industrial activities: the properties and characteristics of the tax, conditions for levying the tax, the activities, types of work and revenues on which tax is applied, defining the revenues in the tax bracket, the tax exemption, discount, addition and collection.

-Principles of Auditing: {Third Year, accounting, business administration, and post}

The concept, objectives, and types of auditing. The responsibilities and duties of the auditor. The education and experience of the auditor, codes of ethics and independence in auditing, planning auditing works, internal control, verification in auditing, auditing financial statements, auditing reports.

-The Post Accounting: (post)

The uniform accounting system, the construction of post accounting system, the financial list of the national postage institution and its relation with the uniform accounting system, the journals and documents used. Studying some of the postage services that have relations with the institution.

Fourth Year

-Tax Accounting - 2 -: {accounting}

The unified tax in relation to salaries and the like, the unified tax in relation to non commercial professions revenues, the unified tax in relation to real estate wealth revenues, the general rules of the unified tax on the income of natural persons, corporate income tax, the general tax on sales.

-Cost Accounting Systems: {accounting, post}

Factory job costing, process costing, joint products, by – products. One of the following systems: contract costing, cost in agricultural firms, cost in petrol firms.

-Operational Research: {accounting}

A preliminary study on accounting and operation research, the use of linear programming and it includes: simplex method, and its uses in maximizing profits and minimizing cost, transportation method and its uses in decreasing cost, using Pert technique in evaluating and auditing programs, using the game theory in decision making for conflicting situations, using query models, using inventory models in decreasing total cost for making or buying, keeping inventory cost to the minimum level, determining the maximum level of inventory and the reorder point. Using simulation models in describing the behavior of a real complex system through a long period.

-Accounting In Financial Institutions: {accounting}

The accounting in commercial banks, which includes: the concept and definition of commercial banks and the accounting system in such banks, the treatment of different accounting operations and its documentary cycle, the financial statements of commercial banks. The accounting in insurance firms and it includes: the definition of insurance, its types and the accounting systems in such firms, the accounting treatment of different operations, the direct operational insurance in branches like personal insurance, fund construction, responsibilities and properties of insurance. The reinsurance operations, the investment operations, the financial statements in the insurance firms.

-Auditing: {accounting}

The internal auditing, determining the quantity of auditing tests, the impact of information technology on the audit process, standards for external auditing (comparable studies) analytical display, comprehensive cases.

-Information Systems: {accounting}

The definition of information accounting systems, the characteristics of information systems, types of information systems, inputs of information systems, processing of information systems, outputs of information systems, the internal control on the accounting system, the applications of expenditures cycle, the applications on the revenues cycle, designing, analyzing and applying the system, tools for analyzing and designing the systems, applying and evaluating the systems.

-Studies In Auditing: {accounting}

The operational auditing, the social auditing, the governmental auditing, auditing financial statements (in depth).

-Advanced Studies In Cost Accounting: {Fourth Year, accounting}

Standard costing, costing systems in transportation services and manufacturing, costing systems in education field, costing systems in hospitals and medical units, activity based costing, costing and globalization.

-Budgetary Control: {accounting}

The general principles of budgeting. Definition, types objectives, and the responsibility for budgeting preparation. The budgeting and decision-making, the comprehensive program and the operating budgets, the flexible budgets, and the zero based budget, the behavioral aspects in budgeting preparation. Pert technique and tree probabilities in budgeting preparation, using other quantitative techniques in budgeting preparation. The budgets in the uniform accounting system. The capital budgets, variance analysis in the budgets, the budgets according to law no. 203 for 1991 and its executive list.

-Managerial Accounting: {business administration, post}

The concept of managerial accounting, the concept of relevant cost for decision making, cost-volume-profit analysis, break even model, the accounting analysis for pricing decision, making or buying decisions, financial statements analysis, responsibility accounting, financial and cash inflow, planning and controlling inventory, using quantitative methods in decision making, the contingent profits and loss technique, game theory, learning curve, transfer pricing and its uses.

-International Accounting: {international relations}

International accounting definition, objectives, characteristics. The institutions concerned by international accounting, the accounting for external operations of multinational firms, the accounting for operations of firms which have branches and foreign agencies, the accounting for changing prices and foreign inflation, the accounting for the effects on price changes of foreign currencies. Problems associated in financial statements prepared in foreign currencies, the international financial statement analysis. International Accounting Standard Committee and its role in increasing the efficiency of international accounting performance, the study of some international accounting standards, a comparable study of the accounting systems in some countries and the possibility of standards harmonization on the international level.

-Specialized Accounting Studies in Foreign Language: {accounting}

Selected accounting topics in financial accounting, cost accounting, managerial accounting, and auditing.

-Auditing (Practical Problems): (post)

Managerial auditing, governmental auditing, auditing in the computer environment, determining auditing sample using statistical and judgmental