Bachelor of Accounting

– Understanding the theoretical and applied dimensions in accounting.
– Grasping the ethical, social, and professional dimensions and issues in the business environment.
– Presenting and delivering financial reports using appropriate accounting information systems and technology.
– Evaluating and analyzing financial information.
– Providing suitable alternatives for decision-making.
– Preparing financial reports according to accepted standards.
– Utilizing technological and computer skills to access and update relevant financial information.
– Applying human and cognitive skills to navigate professional advancements.
– Employing technological skills to adapt and interact within a changing accounting environment.
– Keeping track of changes in the accounting environment and emerging issues to ensure professional success and achieve a competitive advantage.

Jordanian General Secondary Certificate with min 60% average

Faculty Compulsory Requirements (21 Hours)

301101 – Principles of Management (3:3-0)
Prerequisite: None
This course provides students with foundational knowledge of management theories, principles, concepts, and contemporary practices in the business sector. It covers the meaning, significance, and evolution of management. Key managerial functions, including planning, decision-making, organizing, directing, and controlling, are explored. Additionally, the course addresses enterprise functions such as production, marketing, human resources, materials management, finance, research and development, and knowledge management.

302101 – Principles of Microeconomics (3:3-0)
Prerequisite: None
An introduction to the science of economics, focusing on the economic problem and resource allocation. Topics include value theories, supply and demand, market equilibrium, price determination, and elasticity. The course also covers consumer behavior theory, consumer equilibrium through utility and indifference curve analysis, production theory, cost and revenue analysis in short- and long-term markets, and distribution theory, including factor pricing.

302111 – Principles of Statistics (3:3-0)
Prerequisite: None
This course introduces the fundamentals of statistics and statistical research methods. It covers sampling, data collection and classification, descriptive statistics, correlation and regression analysis, time series analysis, index numbers, and a basic introduction to probability theory.

303101 – Principles of Accounting (1) (3:3-0)
Prerequisite: None
Introduces the principles, concepts, and postulates of accounting, the accounting cycle, systems, and the accounting equation. Topics include accounting in service and trading entities, cash and accrual methods, adjustments, error correction, and preparation of financial statements.

304101 – Introduction to e-Business (3:3-0)
Prerequisite: None
Provides an overview of e-business, its origins, evolution of business models, and integrated e-supply chain management. Covers virtual communities and e-markets, e-marketing, e-payment systems, e-government services, cybersecurity, and the social, ethical, and cultural impacts of e-business.

304200 – Management Information Systems and Finance (3:3-0)
Prerequisite: 304102
Introduces the fundamentals of Management Information Systems (MIS) and their applications in organizations. Topics include MIS classification, functions, components, technology infrastructure, and implications for management. Also covers e-business, e-commerce, information security, and resource management, with hands-on labs using MS Access to develop selected MIS applications.

306101 – Principles of Marketing (3:3-0)
Prerequisite: None
Covers the fundamentals of marketing, including its definition, functions, and stages. Examines the marketing environment, the marketing mix (product, price, promotion, distribution), market segmentation, consumer behavior, marketing information systems, and international marketing. Also introduces digital marketing and corporate social responsibility in marketing.

Department Compulsory Requirements (60 Hours)

301212 – Operations & Production Management (3:3-0)
Prerequisite: 302110
Focuses on concepts, strategies, and quantitative methods for production and operations management. Topics include demand forecasting, facility location and layout, process strategies, capacity planning, supply chain management, process design, quality control, aggregate planning, and scheduling.

302213 – Financial Management (3:3-0)
Prerequisite: 303102
Covers the objectives, functions, and tools of financial management. Topics include financial analysis, ratios (liquidity, activity, debt, profitability, market), time value of money, present and future value, bonds, shares, working capital management, liquidity, cash management, and inventory management.

303102 – Principles of Accounting (2) (3:3-0)
Prerequisite: 303101
Focuses on accounting adjustments for financial statement elements, cash and receivable management, inventory, short-term investments, current liabilities, and preparation of adjusted financial statements.

303201 – Accounting for Corporations and Partnerships (3:3-0)
Prerequisite: 303102
Covers accounting for partnerships, including capital formation, profit and loss distribution, partnership agreement changes, and liquidation. Corporate accounting topics include share and bond issuance and redemption, capital changes, financial statement preparation, and accounting for limited liability companies, including insolvency and liquidation procedures.

303205 – Accounting for Financial Institutions (3:3-0)
Prerequisite: 303102
Introduces accounting practices for banks and insurance companies, including deposits, current accounts, letters of credit and guarantee, bills of collection, preparation of financial statements, and accounting for various insurance types including life insurance.

303210 – Cost Accounting (1) (3:3-0)
Prerequisite: 303102
Covers cost accounting concepts, cost behavior, cost systems (job order and process costing), joint and by-product costs, allocation methods, service center costs, cost theories, and preparation of cost of goods manufactured statements and financial statements for manufacturing companies.

303218 – Intermediate Accounting (1) (3:3-0)
Prerequisite: 303102
Covers preparation of financial statements according to international accounting standards, including comprehensive income statements, statements of financial position, owners’ equity statements, and cash flow statements. Topics include accounting for major asset elements, short- and long-term investments, property, plant, equipment, natural resources, intangibles, and inventory.

303220 – Intermediate Accounting (2) (3:3-0)
Prerequisite: 303218
Focuses on liabilities and equity accounting, including short- and long-term liabilities, equity, disclosures, bonds, contingent liabilities, shareholders’ equity, revenue recognition, leases, pensions, and post-retirement benefits.

303301 – Managerial Accounting (3:3-0)
Prerequisite: 303102
Explores the use of accounting information for managerial decision-making, including cost classification, cost-volume-profit analysis, relevant costs for decisions, pricing decisions, make-or-buy analysis, decentralized management, and budgeting (operational and capital).

303305 – Financial Statements Analysis (3:3-0)
Prerequisite: 303201
Introduces financial analysis, strategic assessment of corporate performance, and evaluation techniques including profitability, liquidity, solvency, capital structure, and risk. Covers leverage analysis, earnings per share, cash flow statement analysis, earnings quality, pro forma statements, and financial failure forecasting.

303310 – Accounting Information Systems (3:3-0)
Prerequisite: 303102 + 304102
Covers fundamental concepts, functions, and design factors of accounting information systems. Includes database design and practical applications using accounting software such as QuickBooks.

303315 – Governmental Accounting (3:3-0)
Prerequisite: 303102
Explores objectives and characteristics of accounting systems in governmental entities, including cash and accrual bases, governmental accounting principles and standards for revenues, expenditures, and budgeting, financial performance statements, and government financial policy.

303325 – Accounting Theory (3:3-0)
Prerequisite: 303218
Covers the historical development of accounting, conceptual frameworks, accounting principles, assumptions, constraints, definitions, income concepts, measurement, recognition, presentation, disclosure, cash and accrual bases, inflation accounting, accounting theories, and foreign currency translation.

303330 – Auditing (3:3-0)
Prerequisite: 303201
Covers auditing definitions, types, auditor rights and responsibilities, audit process, materiality, risk evaluation, internal controls, planning, evidence, auditor reports, and auditing cycles including revenue, purchases, and fixed assets.

303335 – Islamic Accounting (3:3-0)
Prerequisite: 303102
Introduces accounting from an Islamic perspective, including historical evolution, impact of Sharia on principles and concepts, treatment of Mudaraba and Murabaha contracts, and financial statements of Islamic banks.

303410 – Advanced Accounting (3:3-0)
Prerequisite: 303201
Covers accounting for mergers, acquisitions, consolidated statements, transactions between holding companies and subsidiaries, and effects of foreign exchange rate changes on consolidated financial statements.

303415 – Tax Accounting (3:3-0)
Prerequisite: 303218
Covers taxation theory, taxable income for individuals and companies, revenue and capital taxes, depreciation, reserves, gross and net profits, and sales tax law application.

303420 – International Accounting Standards (3:3-0)
Prerequisite: 303218
Introduces IAS and IFRS, the international conceptual framework, practical case applications, financial statement presentation, inventory, cash flow statements, leases, revenue from contracts, accounting policy changes, estimates, errors, first adoption of IFRS, and financial instruments.

303425 – International Auditing Standards (3:3-0)
Prerequisite: 303330
Presents international auditing standards, their significance for auditors and professionals, and implementation requirements globally and in Jordan. Covers auditor responsibilities, planning, internal controls, evidence, reporting, governance, fraud, related parties, continuity, and subsequent events.

303498 – Graduation Project / Field Training (3:3-0)
Prerequisite: 90 Hours
Focuses on applying scientific research methods in accounting projects or field training in relevant companies.

Department Elective Requirements (6 Hours)

303320 – Accounting for Special Institutions (3:3-0)
Prerequisite: 303102
Covers accounting for specialized entities such as cooperatives, hospitals, hotels, catering firms, social clubs, construction companies, consignment goods, installment sales, agricultural and tourist entities, and social security. Includes preparation of financial statements and departmental accounting.

303400 – Internal Auditing (3:3-0)
Prerequisite: 303330
Introduces internal auditing, standards, components, internal control evaluation, corporate governance, and public sector audit standards.

303405 – Accounting Application Using Computer (3:3-0)
Prerequisite: 303102 + 304102
Covers spreadsheet applications (MS Excel) for accounting and finance topics, and database management using MS Access.

303430 – Cost Accounting (2) (3:3-0)
Prerequisite: 303210
Focuses on cost control procedures, actual and standard costing, variance analysis, Activity-Based Costing (ABC), and sales and profit evaluation.

303435 – Accounting Studies in English (3:3-0)
Prerequisite: 303102
Introduces financial accounting concepts, the accounting cycle, preparation of financial statements, cost behavior, and analysis tools.

303445 – Special Issues in Accounting and Auditing (3:3-0)
Prerequisite: 303218 + 303330
Covers forensic accounting, e-business risks, fraud, ethics, human resources, social accounting, governance, financial culture, and earnings management.

Department Supportive Compulsory Requirements (12 Hours)

301103 – Introduction to Research Methods (3:3-0)
Prerequisite: 302111
Covers the fundamentals of scientific research, tools, methods, and approaches. Prepares students to write reports and conduct research to address practical problems scientifically.

302102 – Principles of Macroeconomics (3:3-0)
Prerequisite: 302101
Introduces macroeconomic theory, government roles, circular flow model, national income accounts, classical and Keynesian output and employment theories, consumption, investment, aggregate demand, equilibrium, multipliers, gaps, fiscal and monetary policy, money and banking, economic development, and international trade.

302110 – Mathematics for Business (3:3-0)
Prerequisite: None
Covers sets, periods, polynomials, fractions, integer exponents, linear inequalities, functions, straight-line equations, differentiation, integration, and matrices.

305101 – Introduction to Computer Applications (3:3-0)
Prerequisite: 9601099 / P.T
Introduces computer fundamentals, applications, Internet usage, and file management. Covers MS Word, Excel, PowerPoint, and web page design using MS Word.

Department Elective Requirements (Other Faculty) (6 Hours)

301217 – Social Responsibility and Business Ethics (3:3-0)
Prerequisite: 301101
Examines social responsibility historically, corporate responsibilities, business ethics, moral decision-making, corporate culture, and issues including corruption, transparency, and governance.

301221 – Commercial Legislations (1) (3:3-0)
Prerequisite: 301101
Covers the legal framework for commercial organizations, including Jordanian company law and general provisions for commercial companies.

304411 – Entrepreneurship and Building the Project Business Plan (3:3-0)
Prerequisite: 301101 + 90 Hours
Introduces entrepreneurship fundamentals, entrepreneurial mindset, strategic management, e-business, idea generation, business ownership forms, franchising, shareholder roles, startup planning, business plan, marketing and financial plan development, cash flow management, and global entrepreneurship considerations.

305320 – e-Commerce & e-Payment (3:3-0)
Prerequisite: 304101 + 305201
Covers e-commerce principles, retail and online markets, consumer behavior, types and models of e-commerce, e-payment models and ethics, profit models, and e-auctions.

306309 – Sales Management (3:3-0)
Prerequisite: 306101
Covers sales management development, organizational structure, sales force selection and training, planning sales activities, objectives, forecasting, budgeting, territory planning, quotas, and performance evaluation.

306311 – Consumer Behavior (3:3-0)
Prerequisite: 306101
Examines consumer behavior, decision-making, market segmentation, personal, psychological, social, and cultural factors, culture and subculture, social class, family, reference groups, opinion leaders, motives, perception, learning, attitudes, and personality.