No course description was provided in the source plan.

This course introduces graduate students to developments in international accounting, new accounting standards, and accounting procedures for operations and transactions of companies at the global level. It covers the definition of international accounting, the reasons for its emergence, the contributions of professional organizations to developing international accounting standards, and the development of the accounting profession in the United States, Britain, selected European countries, and developing countries.

It also studies International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), accounting treatment for business combinations, preparation of consolidated financial statements, and foreign-currency translation. Course outcomes are achieved through lectures, discussion sessions, presentations, and other active learning activities.

Because of rapid growth in information technology, changing market conditions, and increasing competition, Advanced Managerial Accounting adds value to organizations by providing management with the information needed for planning, control, and decision-making using advanced managerial accounting methods and systems. The course complements other accounting courses in the Master of Accounting program and contributes to society by developing managerial skills that support decision-making.

It covers the nature and purposes of managerial accounting, cost information and its use in short- and medium-term decisions, planning methods used by managers, managerial accounting information for long-term investment decisions, and modern managerial and accounting techniques, their application, and their impact on competitive advantage, quality improvement, cost reduction, and performance measurement.

Advanced Cost Accounting is a prerequisite.

This course is a foundation for master’s students to understand the most important developments in cost accounting in the modern technological and competitive environment. It reviews major traditional cost accounting systems studied at the undergraduate level and examines developments in the contemporary business environment and their impact on cost accounting.

Topics include cost measurement problems, allocation of indirect costs, target costing, quality costs as cost-management tools, and measurement problems related to marketing costs and costs in service establishments.

Labor-market and societal needs for keeping pace with contemporary information technology in developing and building accounting information systems require advanced preparation of master’s students. The course provides sufficient knowledge of basic concepts of contemporary information technology and its relationship with accounting information systems, including communication networks, related threats, and methods for protecting information systems.

It covers major aspects of information systems in general and accounting information systems in particular, including contemporary developments in information-systems technology and system security and protection. It also presents principles, concepts, methods, and techniques for analyzing, designing, implementing, acquiring, and documenting accounting information systems, with suitable applied cases.

This course is important because it explains the intellectual and philosophical framework on which accounting theory is based from different viewpoints in light of developments in the accounting profession. It addresses advanced topics in accounting theory, including scientific foundations in accounting, accounting thought between theory and practice, the conceptual framework of accounting theory, and accounting for price-level changes.

Teaching strategies include lectures, seminars, case studies, individual and group assignments, and cooperative learning.

This course mainly aims to explain the most important internationally organized concepts of the auditing profession in a clear manner that helps students understand audit decision-making and how to obtain appropriate evidence under demanding audit conditions. It covers auditing-performance concepts, developments related to international auditing, issues affecting auditing, key concepts related to risk assessment under International Standards on Auditing, internal control, tests of controls, additional tests related to financial statement audits, detailed tests of account balances, audit sampling for evaluating audit evidence, professional skepticism, information technology, and fraud.

Teaching methods include lectures, discussion sessions, presentations, and practical cases. Auditing (2) is a prerequisite.

No course description was provided in the source plan.

The master's thesis is an independent scholarly research project in which the student applies accounting knowledge and research methodology to prepare an original academic study under supervision.

No course description was provided in the source plan.

This course helps students understand internal auditing activity within an organization and develop practical skills for practicing internal auditing according to international standards. It also contributes to improving organizational operations. The course covers concepts and standards related to internal auditing, principles of internal-auditing ethics, and procedures for managing internal audit activities and tasks, including planning, supervision, and monitoring internal audit results within the organization according to the international professional framework for internal auditing.

It also covers internal control and its frameworks. Advanced Auditing is a prerequisite.

This course is a foundation for master’s students to understand contemporary accounting problems that create debate in accounting and professional circles because of differing viewpoints and their effect on the accuracy and reliability of accounting information. It examines intellectual capital accounting, environmental and social accounting, accounting for financial derivatives, creative and forensic accounting, and accounting in nonprofit organizations.

Teaching strategies include lectures, seminars, case studies, individual and group assignments, and discussion sessions.

This course addresses Zakat and tax accounting because Zakat has worship-related objectives and major social and economic benefits for society, while taxes serve functions such as economic stabilization, development financing, and investment support. The course develops skills for those working in Zakat authorities, tax authorities, accounting, and auditing, and covers a major specialized topic in accounting.

It includes topics related to Zakat, rulings on Zakat for different types of wealth, the scientific framework of taxes, and the application framework for tax elements related to salaries and wages, commercial and industrial profits, professions, real-estate income, income tax law, and general sales tax as an indirect tax according to relevant legislation and amendments.

This course is important for students in administrative, accounting, economic, and marketing fields because it provides tools that can be applied in practical life. It explains how to use available resources optimally in proposed public and private projects before establishment and enables students to conduct technical, economic, marketing, and financial feasibility studies and determine whether projects are feasible.

The course covers the basic concepts of feasibility studies, technical feasibility, economic and marketing feasibility, financial feasibility, financial evaluation criteria, and environmental feasibility studies.