المتطلب السابق االء الرازم . م: اسم المدرس االقتصاد والعلوم اإ

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رادصلإا خيرات :

ناريزح 24 2015

رادصلإا :

01

ZU/QP10F003

قباسلا بلطتملا :

دجوي لا ءاقرزلا ةعماج

سردملا مسا :

م .

مزارلا ءلاا ةيرادلإا مولعلاو داصتقلاا : ةيلكلا

ةرضاحملا دعوم :

-8

9:30 ةبساحملا : مسقلا

ةيبتكملا تاعاسلا :

-9:30

11 1 ةبساحم :ررقملا ناونع

0400301 قاسمنا فصو ةٌلاتلا رصانعلا ىلع ةداملا هذه ًف زٌكرتلا متٌ

: ةرودلاب اهتقلاعو ةٌداصتقلاا ةدحولا اهروطتو اهفٌرعت ، اهتأشن ، ةبساحملا

ةجلاعم ، دٌصرتلاو لٌحرتلاو ًبساحملا لٌجستلاو جودزملا دٌقلا ةٌرظن ًاعم ةٌبساحملا ضورقلاو مٌهافملاو ئدابملا ، ةٌبساحملا ةٌلاملا مئاوقلا دادعإو ةٌدارٌلاا و ةٌلامسأرلاو ةٌلٌومتلا تاٌلمعلا (

ًلاملا زكرملاو لخدلا ةمئاق )

ةٌبساحملا ءاطخلأا حٌحصتو .

قاسمنا فاذهأ .1 باعٌتسا ةٌلمعلاو ةٌرظنلا ةٌحانلا نم ًبساحملا ماظنلاو ةٌلاملا تاٌلمعلاو ةٌلاملا ةبساحملا موهفم .

.2 ةٌلاملا تاٌلمعلا لٌلحت ىلإ

اهٌفرط ( نئادلاو نٌدملا )

ذاتسلأا رتفدل اهلٌحرتو ةٌموٌلا رتفدب اهتابثإو .

.3 ةٌدرجلا تاٌوستلا ًف لوخدلا نود يدرفلا عورشملل ةٌلاملا مئاوقلا دادعإ .

مهعتنا تاجرخم :

.A مهفناو ةفرعمنا :

ًلٌ ام ىلع فرعتٌ نأ لصفلا ةٌاهن ًف بلاطلا نم عقوتٌ

:

.1 ةبساحملا ملعل ةٌساسلأا مٌهافملا .

.2 ةٌبساحملا دوٌقلا ًف ةنئادلا تاباسحلاو ةنٌدملا تاباسحلا دٌدحت قرط باعٌتساو ،جودزملا دٌقلا ةٌرظن باعٌتسا .

.3 يدرفلا عورشملا ًف ةٌلاملا تاٌلمعلاب ةقلعتملا ةٌبساحملا دوٌقلا تابثإ ىلع ةردقلا .

.4 ماعلا ةٌاهن ًف ةٌلاملا مئاوقلا دادعإ نم بلاطلا نكمت .

.B كاردلإا تاراهم :

.1 ةٌداصتقلاا تاعورشملا ًف ةٌلاملا ةبساحملا ماظن مادختسا ةٌمهأ كاردإ .

.2 نٌللحملاو نٌرمثتسملاك ةٌلاملا تاناٌبلل ةمدختسملا ةٌجراخلا فارطلأل ةبسنلاب ةٌلاملا ةبساحملا ةٌمهأ كاردإ

روهمجلاو نٌٌلاملا .

.3 اهنمضتت ًتلا تاناٌبلا ةٌمهأو ةٌلاملا مئاوقلا دادعإ ًف ةٌراجتلا تاعورشملا تاٌلمع تابثإ ةٌمهأ كاردإ .

.4 اهفادهأو ةٌلاملا ةبساحملا مٌهافمل بلاطلا مهف .

.C يميداكلأا مصاىتناو لاصتلاا تاراهم (

صاخشلأاو رداصمنا عم )

:

.1 صاخ لكشب ةٌلاملا ةبساحملاو ماع لكشب ةبساحملاب ةقلعتملا تاٌرودلاو بتكلا ىلع علاطلإا ىلع بلاطلا زٌفحت

ةعماجلل ةماعلا ةبتكملا ًف .

.2

ًقٌبطتلا بناجلا عم يرظنلا بناجلا لٌعفت فدهب ةبلطلل بٌردت ءارجإ .

.3 مهنٌب نواعتلاو لصاوتلا حور لٌعفتل ةٌلمعلا تاقٌبطتلا لح ًف ةبلطلا ةكراشم .

.D ةقلاعنا تار ةنهمناو صصختناب ةصاخ ةيهمع تاراهم :

.1 ةٌبساحملا تادنتسملا ًف ةٌلاملا تاٌلمعلا تابثإ تاراهم باستكا .

.2 ةعجارملا نازٌم دادعإو ماعلا ذاتسلأا رتفدب اهلٌحرتو ةٌبساحملا دوٌقلا تابثلإ ةٌبساحملا رتافدلا مادختسا .

.3 ةٌلاملا مئاوقلا دادعإ تاراهم باستكا .

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رادصلإا :

01

ZU/QP10F003

ررقمنا مكيه :

قرط ميلعتلا

تاءارجإ ملعتلا

عيضاوملا تاجاتن

ملعتلا

ةعاسلا ةدمتعملا

وبسلأا ع

ةٌلاملا ةبساحملل يركفلا راطلإا ًف لخدم ةبساحملا فٌرعت :

ةبساحملا عاونأ

ةٌبساحملا مٌهافملا :

، بساكملا ، تادارٌلإا ، فورصملا

رئاسخلا ةٌبساحملا ئدابملاو ضورفلا

A1, B1,B2,B 4,

لولأا

- ةٌبساحملا ةرودلا

-

ةٌنازٌملا ةلداعم A1,A2,A 4

B1,B2 C2,C2

ًناثلا

- ةٌموٌلا رتفد و جودزملا دٌقلا ةٌرظن

- ةٌموٌلا دوٌق تابثإ :

بكرملا دٌقلاو طٌسبلا دٌقلا

- ةٌلمع تلااح

A1,A2,A 4

B1,B2 C2,C2

ثلاثلا و عبارلا -

لٌحرتلا ىلإ رتفد ذاتسلأا

- دٌصرتلا

- ةٌلمع تلااح

A1,A2,A 3

B3,B4 C1,C2, C3 D1,D2, D3

سماخلا و سداسلا

دادعإ ةعجارملا نازٌم

دادعإ

ةٌمدخلا تاسسؤملل ةٌلاملا مئاوقلا عباسلا

ةٌراجتلا تاعورشملا عٌبلا - ءارشلا ءارشلاو عٌبلاب ةقلعتملا تاٌلمعلاو

ةٌلمع تلااح

A1,A2,A 3

B3,B4 C1,C2, C3 D1,D2, D3

نماثلا عساتلا و

ةٌراجتلا تاسسؤملل ةٌلاملا مئاوقلا :

تاوطخلا ةددعتم لخدلا ةمئاق ةٌكلملا قوقح ةمئاق (

ًلاملا زكرملا ةمئاق نع لقتسم لكشب )

ًلاملا زكرملا ةمئاق (

نٌب زٌٌمتلا عاونأ

لوصلأا عاونأو

تامازتللاا )

A1,A2,A 3

B3,B4 C1,C2, C3 D1,D2, D3

رشاعلا يداحلا و

رشع ثلاثلا و

رشع

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رادصلإا :

01

ZU/QP10F003

اهتجلاعم قرطو ةٌبساحملا ءاطخلأا

ءاطخلأا عاونأ A1,A2,A 3

B3,B4 C1,C2, C3 D1,D2, D3

عبارلا رشع سماخلا و

رشع

ةلماش ةٌقٌبطت تلااح A1,A2,A 3

B3,B4 C1,C2, C3 D1,D2, D3

سداسلا رشع

عجارمنا سيئرنا ررقمنا باتكنا ـج ةٌلاملا ةبساحملا د 1

. راصن وبأ دمحم

،رشنلل لئاو راد ، 2018

ةذناسمنا تاررقمنا ةيلاملا ةبساحملا ئدابم 1ـج

أ . د . ،رشنلل ةرٌسملا راد ،ًحمرلا لاضن 2010

ميهعتنا قرط :

خيراتلا ةملاعلا قرطلا

20 لولأا ناحتملاا

20 ًناثلا ناحتملاا

10 ًهفشلا ناحتملاا

ًمٌدقت ضرع

50 ًئاهنلا ناحتملاا

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ناريزح 24 رادصلإا 2015

: 01 ZU/QP10F004

Zarqa University Instructor: alaa alrazem

Faculty: Economics and Administrative Sciences

Lecture’s time: 8-9:30

Department: Unit College Requirements Semester: First/ 2018 - 2019

Course title: Accounting 1 Office Hours: (9:30-11)

Course description:

The principle of accounting, its inception, definition and development of economic unit and its relation to the accounting cycle, principles, concepts and accounting assumptions together, the theory of double entry, accounting registration, transfer and credit, processing of financing, capital and aeronautical operations, preparation of financial statements (statement of income and financial position) Correct accounting errors.

Aims of the course:

1. Understand the concept, financial accounting and financial operations and accounting system in theory and practical.

2. Analysis of financial operations to the ends (debtor and creditor) and prove daily ledger and carried over to the ledger .

3. Preparation of financial statements for individual project without going into inventory adjustments.

Intended Learning Outcomes: (ILOs)

A.

Knowledgeand Understanding A1. Basic concepts of accounting.

A2. accommodate double-entry theory, accommodating ways to identify accounts receivable and accounts payable in accounting entries.

A3. Ability to establish accounting entries relating to financial transactions in the individual project.

A4. enable the student to prepare the financial statements at the end of the year.

B.

Subject-specific skills

B1. recognize the importance of the use of financial accounting system in economic projects . B2. recognize the importance of financial accounting for external parties used the financial statements , such as investors and financial analysts and the public

B3. recognize the importance of proving commercial project operations in the preparation of financial statements and the importance of the data it contains.

B4. student's understanding of the concepts of financial accounting and objectives.

C.

Critical-Thinking Skills

C1. acquire demonstrate financial transactions in the accounting documents skills.

C2. The use of accounting records to prove that the accounting entries and posted to the general ledger and preparation of trial balance.

C3. gain skills preparation of financial statements.

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: 01 ZU/QP10F004

D.

General and Transferable Skills (other skills relevant to employability and personaldevelopment)

D1. motivate the student to see the books and periodicals related to accounting in general finance and accounting, in particular in the public library of the University.

D2. conduct training for students in order to activate the theoretical side with the practical side . D3. student participation in solving the practical applications of activating the spirit of communication and cooperation among them.

Course structures:

Assessment methods Teaching

Procedure Topics

ILOs Credit

Hours Week

Introduction to the intellectual framework of financial accounting Definition of Accounting:

Types of Accounting Accounting concepts:

expense, revenue, gains and losses

Accounting assumptions and principles

A1,

B1,B2,B4, 1

-Accounting Cycle -Budget equation A1,A2,A4

B1,B2 C2,C2 2

- Double Enrollment Theory and Journal

- Proof of daily restrictions:

simple entries and composite entries - Practical cases A1,A2,A4

B1,B2 C2,C2 + 3

4

(Recording, Transfer

journal information to ledger accounts, Posting, Prepare the financial statement).

A1,A2,A3 B3,B4 C1,C2,C3 D1,D2,D3 +5

6

Preparation of trial balance -

-Preparation of financial statements for service organizations

7

Business projects -

Sell – Buy -

And processes related to selling and buying

-Practical cases A1,A2,A3

B3,B4 C1,C2,C3 D1,D2,D3 +8

9

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: 01 ZU/QP10F004

-Business Financial Statements

:

-Multi-step income statement

-Equity owners statement (independent of the statement of financial

position )

-Statement of financial position (distinguishing between types of assets

and types of liabilities )

A1,A2,A3 B3,B4 C1,C2,C3 D1,D2,D3 +10

+11 +12 13

-Accounting errors and methods of treatment

Types of errors -

A1,A2,A3 B3,B4 C1,C2,C3 D1,D2,D3 +14

15

- Comprehensive application cases A1,A2,A3

B3,B4 C1,C2,C3 D1,D2,D3 16

References:

A.

Main Textbook:

Accounting of Financial, part 1 Dr.. Mohammed Abu Nassar, Wael Publishing House, 2018

B.

Supplementary Textbook(s):

Accounting of Financial, part 1 Dr. Nidal Alramahi and others

Assessment Methods:

Methods Grade Date

First Exam 20

Second Exam 20

Participation 10

Final Exam 50