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Republic of Iraq Ministry of Higher Education and Scientific Research Imam Jaafar AI- Sadiq University
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The Republic of Iraq Ministry of Higher Education and Scientific Research
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College: College of Administrative and Financial Sciences
Department : Accounting
First: General data of the decision for the academic year 2023-2024
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Department of Accounting |
Name of the academic program |
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2024/2023 |
school year |
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Government Accounting |
Course title |
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L.A haider Muhammad zaboun |
Teaching staff |
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First |
Semester |
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Fourth stage |
stage |
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The number of hours |
theoretical |
applied |
the total |
number of units |
Credit hours |
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1 |
1 |
3 |
3 |
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Second: Professional data
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Accounting is related to international transactions, comparing accounting principles between different countries, and trying to establish compatibility between accounting standards across the world, as well as using accounting information for administrative and control purposes regarding international operations.
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General objectives of the course |
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the topic |
Notes |
the week |
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International Accounting and International Business |
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1 |
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Classifications of accounting and financial reporting systems |
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2 |
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International accounting consensus |
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3 |
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International accounting organizations and International Accounting Standards Board publications |
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4 |
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Accounting for foreign currency transactions/foreign currency transactions |
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5 |
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First semester exam and solutions to questions |
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6 |
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Translation of financial statements in foreign currency / current method - Tor Status |
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7 |
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Translation of financial statements in foreign currency / cash - non-cash method |
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8 |
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Translation of financial statements in foreign currency / temporary method - current rate |
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9 |
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Accounting for changes in the general level of prices - the impact of inflation on companies |
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10 |
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Accounting for changes in the general level of prices - alternatives to accounting measurement |
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11 |
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Hedge accounting |
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12 |
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Second semester exam and solutions to questions |
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13 |
Fourth: Teaching and learning methods
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Fifth: Methods of student evaluation
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the first exam |
Second exam |
Share |
Attendance and behavior |
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15% |
15% |
5% |
5% |
A - Percentage for each rating
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First test |
15% |
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The second test |
15% |
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Participation and attendance |
10% |
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Practical exam |
- |
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The ultimate quest |
40% |
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First semester exam |
60% |
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the total |
100% |
Sixth: List of references
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Required prescribed books
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International Accounting / Dr. Saad Al-Muaini, second edition 2019
International Accounting/Nobes et al- 2015 International Financial Reporting Standards Foundation (2018) International Financial Reporting Standards adopted in the Kingdom of Saudi Arabia and other standards and publications approved by the Saudi Organization for Certified Public Accountants |
Professor Of The Subject Head Of The Departmen L.A haider muhmmad Dr. Salem Sawadi Hammoud