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    Accounting (Associate Degree)

Curriculum Overview  |  Degree Plan  |  Course Descriptions

Accounting Course Descriptions:

    ACCT101 Principles of Accounting I (2-2-3)

Accounting in business. Analyzing and recording transactions. Adjusting accounts and preparing financial statements. Completing the accounting cycle. Accounting for merchandise operations. Inventories and cost of sales. Accounting information systems. Cash and internal controls. Accounting for receivables. Ethics in accounting incorporated in the presentation of financial statements.

Prerequisite(s): None
    ACCT102 Principles of Accounting II (2-2-3)

Plant assets, natural resources and intangibles. Current liabilities and payroll accounting. Accounting for partnerships. Accounting for corporations. Long-term liabilities. Investments and international operations. Reporting the statement of cash flows. Analysis of financial statements. Managerial accounting concepts and principles.

Prerequisite(s): ACCT 101
    Accounting Information Systems and Applications (3-2-2)

This course introduces Accounting databases, Accounting systems and business processes, Integrated enterprise systems, Fraud and internal controls.

Prerequisite(s): ACCT 101
    ACCT199 Summer Internship(0-0-3)

Practical training at workplace environment is given in the field of students’ major. The duration of the summer internship course is eight weeks of full time work. A student is assigned a work supervisor who plans student training and provides guidance and advice during the training period. Students are graded on the basis of documentation of acquired learning as reported by the student and employer.

Prerequisite(s): Completion of 28 credit hours with a minimum CGPA of 2.0 ACCT102 & ACCT105 
    ACCT201 Intermediate Accounting I (3-0-3)

Intermediate Accounting part one. Objectives of financial statements and their preparation. Environmental and theoretical structure of financial accounting. Review of the accounting process. The balance sheet. The income statement and cash flow. Income measurement and profitability analysis. Time value of money. Cash and receivables. Inventories. Measurement. Assets: acquisition and disposition.

Prerequisite(s): ACCT102
    ACCT202 Intermediate Accounting II (3-0-3)

Intermediate Accounting part two. Study of stockholder equity, including issuance and reacquisition of capital stock, dividends and retained earnings. Accounting for short-term and long-term investments in securities. Study of cash flows, capital leases and interpretation and analysis of financial statements.

Prerequisite(s): ACCT201
    ACCT249 Special Topics in Accounting (3-0-3)

Variable contents. State of the art topics in accounting. Relationship of the special topic to other course work and best practices in accounting. Application of the course topic to industrial professional practice.

Prerequisite(s): ACCT102 and Departmental approval.
    ACCT251 Cost Accounting (3-0-3)

Fundamental cost concepts, behavior and analysis and the use of cost information to support management decision-making. This course covers Cost-volume-profit analysis (CVP analysis), process costing, job costing, ABC costing, cost estimation, cost analysis for decision-making and services costing.

Prerequisite(s): ACCT102
    ACCT252 Managerial Accounting (3-0-3)

Business ethics, planned and flexible budgets, capital budgeting, standard costs, decentralization, cash flow and analysis of financial statements.

Prerequisite(s): ACCT251
    ACCT245 Introduction to Auditing (3-0-3)

Techniques of investigating, interpreting and appraising accounting records and assertions. Internal control design and evaluation. Evidence-gathering techniques. Verification of balance sheets and income statement items. Preparation of audit working papers and the compilation of audit reports.

Prerequisite(s): ACC105
    ACCT258 Zakat and Tax Accounting (3-0-3)

The course explains the relationship between accounting in general and the rules that govern tax regulations. In addition, it studies the Saudi system of tax and zakat through presenting and applying practical cases to determine the tax and zakat base.

Prerequisite(s): ACCT201
    BA101 Introduction to Business (3-0-3)

Fundamental topics of forming and running business within the dynamic environment. Other related topics covered in the course include doing business in a global environment, marketing, HRM, management and leadership and understanding accounting and financial information.

Prerequisite(s): None
    HRM101 Principles of Human Resource Management (3-0-3)

Managing workflows and conducting job analysis, managing diversity, recruiting and selecting employees, downsizing and outplacement, appraising and managing performance, training and development, managing compensation and benefits, employee relations, employee rights, discipline and safety.

Prerequisite(s): None
    MGT101 Principles of Management (3-0-3)

Management and organizations. Management functions, roles, and skills. Corporate social responsibility and business ethics. Cultural diversity and international management. Planning and managerial decision-making. Managerial control. Human resource management. Team management, motivation and leadership.

Prerequisite(s): None
    MKT101 Principles of Marketing (3-0-3)

Overview of contemporary marketing. Global marketing environment. Marketing manager's role in a market-directed economy, marketing objectives, strategic planning and developing marketing mixes for target markets. Material is presented as it relates to the four "P's" of marketing: product, place, promotion, and price.

Prerequisite(s): None
    BA200 Business Communication (3-0-3)

Fundamental topics of business communication, including characteristics of business messages, writing informal reports, proposals and formal reports, business presentations, job search, résumés, cover letters and interviewing skills.

Prerequisite(s): ENGL102
    BA221 Business Law (3-0-3)

Saudi Business law, including the general legal framework and legal issues arising in day-to-day business dealings. Basic principles of business law, in particular the laws of contract, agency, partnership, merchants and business ethics. Required elements of torts, creditors' rights, bankruptcy and commercial paper.

Prerequisite(s): None
    ECON103 Introduction to Economics (3-0-3)

Fundamentals of micro- and macroeconomics. Concepts of demand and supply, economic cycle and unemployment. Fiscal and monetary policy. Market conditions such as monopoly, oligopoly and competition. Analysis of the concepts of demand, supply and price elasticity. Preparing a small-scale financial budget.

Prerequisite(s): None
    MATH115 Finite Mathematics (3-0-3)

Linear equations and inequalities, systems of linear equations, basic material on matrices, elementary introduction to linear programming, counting techniques, permutations and combinations, probability for finite sample space, basic concepts in statistics and topics in mathematics of finance.

Prerequisite(s): None
    CIT111 Introduction to Information Systems (2-3-3)

Fundamentals of computer information systems including computer hardware, software, data communications, programming, computer ethics, computer security, database and data warehouse, Internet and problem solving and programming using multiple computer platforms. Role of information systems in organizations. Types of computer information systems that support various activities and processes in organizations. Exposure to basics of networking underlying modern information systems.

Prerequisite(s): None
    CIT142 Introduction to Computer Applications (2-3-3)

Building a solid foundation in the most popular MS Office productivity skills such as word processing, presentation applications, spreadsheet and database applications. Exposure to the basic features of MS Office tools used for word processing, presentation application, spreadsheet applications and database applications.

Prerequisite(s): None
    SCM125 Principles of Supply Chain Management (3-0-3)

Supply chain drivers, strategies and metrics. Types of relationship between supply chain members. Complying with social and environmental aspects

Prerequisite(s): None
    CIT243 Introduction to ERP (2-2-3)

Line of business process in organizations. Support of Enterprise Resource Planning (ERP) systems to line of business process, and their integration. Major components of ERP systems and inter-relationships. Advantages and limitations of ERP systems implementation

Prerequisite(s): CIT111
    ENGL101 Introduction to Academic Discourse (3 0 3)

Reading skills, writing for academic purposes and oral presentation skills.

Prerequisite(s): None
    ENGL102 Introduction to Report Writing (3 0 3)

Advanced level reading skills, writing for academic purposes, oral presentation skills and basic research skills

Prerequisite(s): ENGL101
    IAS111: Belief and its Consequences (2 0 2)

Introduction to faith, its foundation and sources. The fundamentals of belief. Divinity, prophet-hood and after life. The treatment of different subjects in the Quran which deal with the universe, man and life. Consideration of the position of the contemporary Muslim vis-à-vis the different alien doctrines and the need for his adherence to Islam and renouncing of all other ideologies.

Prerequisite(s): None
    IAS201: Writing for Professional Needs (2 0 2)

Methods of research, outlining their theoretical and practical aspects. Developing student linguistic and literary potential, both in reading and writing. Essay writing, varieties, purposes, styles, and forms - religious, scientific, literary, and journalistic. Practicing oral self-expression, with the instructor correcting and discussing the mistakes of students, both those that are widespread among Arabic speakers and those that individual students might make.

Prerequisite(s): None
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