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Accounting programme -English section
Welcome word Supervisor of Accounting Department at the Faculty Dr/Alyaa Wasel :
The Accounting and Auditing department in all Faculties of Economics & Management represents the largest and most important part which enrolls most universities students and which represent in governmental faculties of commerce more than 90% of the students enrolled in the Faculty as there are jobs in all types of companies and industrial sectors as there is no big or small project and regardless of the type of activity without accountants who record all the project transactions and display them in the summary and provide information that is useful in planning, control, taking decisions, measuring cost, pricing products, preparing future budgets, calculating taxes, dealing with The Tax and Custom Authority and provide the necessary information and we at the Faculty of Economics and Management welcome our students to join the department, which represents the largest department of the Faculty.
Believing in the importance of accounting and the importance of the role it plays to advance the development process, the department has been keen since its establishment to keep pace with the rapid growth and successive developments in the field of accounting, and related fields, which are directly reflected in the field of accounting through the following:
- Holding seminars and training courses and developing teaching methods, methods and curricula to keep pace with the requirements of the labor market.
- Developing students' abilities, providing them with theoretical and applied skills, and trying to link the academic aspect with practical practice, to contribute to the preparation of distinguished student cadres capable of competing in the labor market.
- Apply effective measures to support Egyptian and international students, communicate with graduates, support them and follow up on their professional development.
- Providing the department with distinguished scientific cadres of faculty members and the assisting body and evaluating them continuously according to standards that achieve the vision and mission of the college and the university.
- Encouraging scientific research for faculty members and the assisting body within the framework of successive developments in the field of accounting and Egypt's Vision 2030.
With my best wishes,
Supervisor of the Accounting Department
Doctor Alia Abdul hamid Wasel
· Mission of Accounting program
Preparing graduates able to compete locally in the field of accounting enabling them to face challenges in the marketplace through advanced teaching & learning strategy.
· Program Objectives
- Adopting scientific approach to deal with and solve problems
- Attaining skills for dealing with technology
- Attaining skills for scientific research in the field of accounting, connecting the program with society needs.
- Increasing students’ ability to improve their skills needed in the labor market according to ethical and professional standards.
- Providing modern teaching methods and means to help improving students’ abilities for knowledge.
· General specifications for Accounting program graduate
- Managing time effectively
- Able to use computer and modern technology.
- able to prepare feasibility studies and evaluate investment opportunities.
- Commitment and taking responsibility for work to be done according to legal rules ,and ethical and professional standards.
- Interacting with global changes and variables and understanding the effect of these variables on their major and career.
- Communicating with others and the ability to work with a team spirit.
- Employing the acquired skills to serve the society positively.
- Able to use scientific approach in thinking and problems solving.
Accounting Department
First level
Financial Accounting I
Nature of financial accountings-Goal and function of financial accounting-Accounting equation-Accounting directory-Operations cycle.
Financial Accounting II
Inventory Settlements (account-accounting books-auditing balance closing financial statements-result and budget accounts)-Preparing the accounts and the closing of financial statements in service and business establishments (worksheet-closing entries-temporary and permanent accounts)-Treatment of the common general and technical errors)-Principles of accounting and financial principles.
Second Level
Intermediate Accounting
Accounting of partnerships and associations of capital in the public and private sectors.
Cost Accounting I
Defining the cost accounting-goals and functions of cost accounting-costs measurement theories-accounting the cost’s factors-indirect industrial costs-costs accounts.
Third Level
Readings in Accounting in a foreign language
Selected accounting subjects-financial accounting-cost accounting-administrative accounting-auditing.
International Accounting
International accounting(definition, goals, and features)-Authorities concerned with international accounting-accounting the foreign operations of the multi-national companies-accounting the operations in the multi-branches of companies and foreign agencies-accounting the prices changes and international inflation-accounting the effects of the exchange rates of the foreign currencies-problems in preparing the financial statements prepared by foreign currencies-comparative international analysis of financial statements-committee of international accounting standards and its role in upgrading the efficiency of the international accounting performance-studying some international accounting standards as a comparative study for the accounting systems in some countries and the feasibility of standardization on the international level.
Specialized Accounting I:
Accounting in Commercial Banks which deals with the following; the definition of the commercial banks and it’s accounting -The accounting treatment of the various operations and its documentary courses. Financial statements of commercial banks which are accountable in insurance companies, and is dealing with the followings:
Definition of insurance, its types, and the process of the accounting organization in insurance companies, the accounting treatment of various operations – Direct insurance operations in the branches of persons insurances, composition of funds, and the property and liability insurance (Reinsurance) operations –(Investment) operations – Financial Statements of Insurance company – Accounting in other financial facilities.
Computer applications in Accounting:
Accounting applications of computer using the most popular models, and according to the most popular computer languages (Microsoft-Excel)
Cost Accounting II:
Orders - Common and subsidiary stages and products-Study of one of these systems: Contracts (Contracting) costs in the agricultural enterprises or Costs in the petroleum facilities.
Standard costs - Cost systems in the transport industry and services - Cost systems in the education field - Cost systems in hospitals and medical units - Cost systems in banks - Developments in cost accounting.
Auditing
The Definition of the external financial audit- the professional performance standards for the external auditor (personal- Professional- determining the quantity of the tests for the optional audit- preparing final report- audit by electronic calculator- the analytic review (applications and practical cases).
Fourth Level
Specialized Accounting II
Accounting in:
· Establishments with partitions
· The operations of free professions owners
· Unprofitable organizations
· Accounting in light of the electronic trade
· Environmental accounting
Case studies in auditing:
Modem trends in studies related to the process of audit and its technical methods and the personality of the internal and external Auditor- administrative auditing (operations auditing) - social auditing- governmental auditing- auditing the financial statements' elements (with more observation than what has been previously studied in the Auditing Principles).
Governmental and national accounting:
· Governmental accounting system.
· Allocated funds theory.
· The State's usual General Budget.
· The modern methods to prepare the State's General Budget.
Tax Accounting I
The Tax accounting system is according to the current Egyptian legislation and its amendments.
Managerial Accounting I
Managerial accounting concept- the concepts of the costs suit for taking decisions- the banking analysis and the planning of sales and profits- balance analysis model- the accounting analysis to rationalize the pricing, manufacturing and purchasing decisions- analysis the financial statements- responsibility accounting- financial and cash flows- planning and supervising the inventory- using the quantitative methods in taking decisions- the method of the conditional profit and loss- theory of games- learning curve- exchange prices and its uses.
Graduation Project - Accounting
This curriculum is aiming at the practical application of the basic knowledge acquired by the student during his/her study to the different courses in the accounting program. Therefore, the student, who is under the supervision of one the faculty members, will have his/her graduation project chosen by his/her supervisor and then the student will characterize the problem of the research and its handling methods according to a schedule and the theoretical framework, which will be determined upon the agreement of the faculty member, the supervisor on the project. The student shall make a presentation of his/her final report before the rest of the students and the attendees of the Faculty Members.
Managerial Accounting II
General principles for the planning budgets and its definition, kinds, objectives and the responsibility of preparing budget-the planning of budgets, taking decisions and taking supervision and planning decisions-the comprehensive program for the current planning budgets- PERT method and the probabilities tree at preparing the planning budgets- using the other quantitative methods in. preparing budgets- the planning accounting in the unified accounting system- investment budgets ( its definition, significance, objectives and the methods of evaluating the investment projects in the light of the different circumstances)- analyzing the planning budgets variance - budgets in the light of law no. 203 for 1991 and its executive regulation.
Tax Accounting II
· Indirect taxes (sales-stamps- custom fees):
· Taxes on the profits of stock companies.
· Taxes on salaries and the like.
Operations research on Accounting:
A preliminary study of accounting and operations researches- using the linear programming in planning including:- simplex methods and using it in greatening profits and decreasing costs- transferring methods and using it in decreasing costs – PERT method in evaluating and revising programs- using the theory of games in taking decisions in the contradictory situations- using queuing models- using the inventory models in decreasing to the possible minimum and determining the minimum of the inventory in the light of the period of supplying or production as well as determining the maximum of the inventory and the point of re-requesting -the use of simulation models to describe the behavior or structure of the real complicated system during prolonged periods of time.
Optional Subjects
Contemporary accounting cases and problems
The current and specialized following up to the accounting issues whether on the local or international field, which has direct impact on accounting (different subjects reflect the rapid developments in accounting).
Accounting Theory
· Developing the accounting thought before 1930.
· Alternative entrances for the accounting theory (assumptions- objectives- restrictions related to user).
· Measure in accounting and its related restrictions.
· Accounting policy.
Advanced financial accounting
Extensive study in:
- The income concepts for the purposes of the financial reports.
- Assets and its measurements.
- Liabilities and its measurement.
- Ownership
- Disclosure in the financial reports.
Advanced Accounting Information Systems and Accounting Computing
The establishment and definition of the accounting information system- information systems properties- information systems types- accounting system entrances- accounting system operation- accounting system outputs and the internal supervision in the accounting system- expenditure course applications- incomes course applications- designing, analyzing and executing systems- the tools of analyzing and designing systems- systems analyzing- systems execution and assessment.
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