C
Cuurrrriiccuulluumm ooff tthhee FFaaccuullttyy ooff CCoommppuuttiinngg aanndd IInnffoorrmmaattiioonn TTeecchhnnoollooggyy
۳۱ ۳۱ ﺕﺎﻣﻮﻠﻌﻤﻟﺍ ﺔﻴﻨﻘﺗﻭ ﺕﺎﺒﺳﺎﺤﻟﺍ ﺔﻴﻠﻜﻟ ﺔﻴﺳﺍﺭﺪﻟﺍ ﺔﻄﺨﻟﺍ ﺕﺎﻣﻮﻠﻌﻤﻟﺍ ﺔﻴﻨﻘﺗﻭ ﺕﺎﺒﺳﺎﺤﻟﺍ ﺔﻴﻠﻜﻟ ﺔﻴﺳﺍﺭﺪﻟﺍ ﺔﻄﺨﻟﺍ
CoCouurrssee NNaammee CoCouurrssee CCooddeeﺰﻣﺮﻟﺍ ﺰﻣﺮﻟﺍ ﺭﺮﻘﻤﻟﺍ ﻢﺳﺍ ﺭﺮﻘﻤﻟﺍ ﻢﺳﺍ
PrPriinncciipplleess ooff CCoorrppoorraattee A
Accccoouunnttiinngg AACCCCTT 333333
۳۳۳ ۳۳۳ ﺐﺴﺣ ﺐﺴﺣ ﺔﻴﻘﻴﺒﻄﺗ ﺔﻳﺭﺎﺠﺗ ﺔﺒﺳﺎﺤﻣ ﺔﻴﻘﻴﺒﻄﺗ ﺔﻳﺭﺎﺠﺗ ﺔﺒﺳﺎﺤﻣ
PrPreerreeqquuiissiittee CrCreeddiitt UUnniittssﺓﺪﻤﺘﻌﻤﻟﺍ ﺔﻴﺳﺍﺭﺪﻟﺍ ﺕﺍﺪﺣﻮﻟﺍ ﺓﺪﻤﺘﻌﻤﻟﺍ ﺔﻴﺳﺍﺭﺪﻟﺍ ﺕﺍﺪﺣﻮﻟﺍ ﺔﻘﺑﺎﺴﻟﺍ ﺕﺎﺒﻠﻄﺘﻤﻟﺍ ﺔﻘﺑﺎﺴﻟﺍ ﺕﺎﺒﻠﻄﺘﻤﻟﺍ
BUBUSS 223300
TThh
eeoo
rryy
PPrraaccttiiccee TTrraaiinniinngg
CCrreeddiitt
ﺪﻤﺘﻌﻣﺪﻤﺘﻌﻣ ﺐﻳﺭﺪﺗﺐﻳﺭﺪﺗ ﻲﻠﻤﻋﻲﻠﻤﻋ ﻱﺮﻈﻧﻱﺮﻈﻧ
۲۳۰ ۲۳۰ ﺭﺩﺍ ﺭﺩﺍ
2
2 00 11 22
۲ ۲ ۱ ۱ ۰ ۰ ۲ ۲
CCoouurrssee DDeessccrriippttiioonn:: ::
ﺭﺮﻘﻤﻟﺍ ﻒﻴﺻﻮﺗ ﺭﺮﻘﻤﻟﺍ ﻒﻴﺻﻮﺗ
This course introduces the corporate accounting concepts and principles used in companies and business organizations.
It emphasizes on the application of these principles and the role of Information Systems in assisting the accounting processes. It covers various concepts such as the record keeping, the principles of accounting methods and preparing financial statements in the traditional way and using electronic systems.
ﻲ�ﻓ ﺔ�ﻣﺪﻘﻣ ﺐ�ﻟﺎﻄﻟﺍ ءﺎ�ﻄﻋﺇ ﻰ�ﻟﺇ ﺭﺮ�ﻘﻤﻟﺍ ﺍﺬ�ﻫ ﻑﺪﻬﻳ ﻲ�ﻓ ﺔ�ﻌﺒﺘﻤﻟﺍ ﺔ�ﻳﺭﺎﺠﺘﻟﺍ ﺔﺒ�ﺳﺎﺤﻤﻟﺍ ﻢﻴﻫﺎ�ﻔﻣ
ﺕﺎﻛﺮﺸﻟﺍﻭ ﺕﺎﺴﺳﺆﻤﻟﺍ ﻢﻴﻫﺎ�ﻔﻤﻟﺍ ﻩﺬ�ﻫ ﻦ�ﻣ ﻲ�ﻘﻴﺒﻄﺘﻟﺍ ءﺰ�ﺠﻟﺍ ﻰﻠﻋ ﺰﻛﺮﻳﻭ .
ﻢﻈﻨ�ﻟﺍ ﺭﻭﺩ ﻰ�ﻠﻋﻭ
ﺔﻴﺒ���ﺳﺎﺤﻤﻟﺍ ﺔ���ﻴﻠﻤﻌﻟﺍ ﺓﺪﻧﺎ���ﺴﻣ ﻲ���ﻓ ﺔ���ﻴﺗﺎﻣﻮﻠﻌﻤﻟﺍ ﻦﻳﻭﺪ���ﺘﻛ ﺔ���ﻋﻮﻨﺘﻣ ﻢﻴﻫﺎ���ﻔﻣ ﺭﺮ���ﻘﻤﻟﺍ ﻲ���ﻄﻐﻳﻭ .
ﻠﻘﺘﻟﺍ ﻕﺮﻄﻟﺎ���ﺑ ﺔ���ﻴﻟﺎﻤﻟﺍ ﺮﻳﺭﺎ���ﻘﺘﻟﺍ ﺩﺍﺪ���ﻋﺇ ﻲ���ﻓ ﺔﻴﺒ���ﺳﺎﺤﻤﻟﺍ ﻕﺮ���ﻄﻟﺍ ﻝﻮ���ﺻﺃﻭ ﺕﺎﺑﺎ���ﺴﺤﻟﺍ ﺔ���ﻳﺪﻴ
ﺔﻴﻧﻭﺮﺘﻜﻟﻻﺍ ﻢﻈﻨﻟﺍ ﻡﺍﺪﺨﺘﺳﺎﺑﻭ .
C
Coouurrssee OOuuttlliinnee:: ::
ﺭﺮﻘﻤﻟﺍ ﺕﺎﻳﻮﺘﺤﻣ ﺭﺮﻘﻤﻟﺍ ﺕﺎﻳﻮﺘﺤﻣ
1. Introduction to general accounting.
2. Keeping records of transactions and entries.
3. Accounting Cycle.
4. Preparation of financial statements.
5. Electronic accounting systems.
6. Short and long-term assets.
7. Short and long-term debts.
8. Income and expenses accounts.
9. Perperation of balance sheets and associated operations.
۱ ﺔﻣﺎﻌﻟﺍ ﺔﺒﺳﺎﺤﻤﻟﺍ ﻲﻓ ﺔﻣﺪﻘﻣ . .
۲ ﻞﺧﺪﻟﺍﻭ ﺕﺎﻴﻠﻤﻌﻟﺍ ﻦﻳﻭﺪﺗ . .
۳ ﺔﻴﺒﺳﺎﺤﻤﻟﺍ ﺓﺭﻭﺪﻟﺍ . .
٤ ﺔﻴﻟﺎﻤﻟﺍ ﺮﻳﺭﺎﻘﺘﻟﺍ ءﺎﻨﺑﻭ ﺩﺍﺪﻋﺃ . .
٥ ﺔﻴﻧﻭﺮﺘﻜﻟﻻﺍ ﺔﺒﺳﺎﺤﻤﻟﺍ ﻢﻈﻧ . .
٦ ﻟﺍ . ﻯﺪﻤﻟﺍ ﺔﻠﻳﻮﻁﻭ ﺓﺮﻴﺼﻗ ﺕﺍﺩﻮﺟﻮﻤ .
۷ ﻯﺪﻤﻟﺍ ﺔﻠﻳﻮﻁﻭ ﺓﺮﻴﺼﻗ ﺕﺎﻴﻧﻮﻳﺪﻤﻟﺍ . .
۸ ﺕﺎﻓﻭﺮﺼﻤﻟﺍ ﻭ ﻞﺧﺪﻟﺎﺑ ﺔﺻﺎﺨﻟﺍ ﺕﺎﺑﺎﺴﺤﻟﺍ . .
۹ ﻚﻟﺍﺬﻟ ﺔﺒﺣﺎﺼﻤﻟﺍ ﺕﺎﻴﻠﻤﻌﻟﺍﻭ ﺕﺎﻴﻧﺍﺰﻴﻤﻟﺍ ﻢﻴﻈﻨﺗﻭ ﺩﺍﺪﻋﺇ . .
CCoouurrssee OOuuttccoommeess:: ::
ﺭﺮﻘﻤﻟﺍ ﺕﺎﺟﺮﺨﻣ ﺭﺮﻘﻤﻟﺍ ﺕﺎﺟﺮﺨﻣ
1. To know the general accounting procedures and principles.
2. To know how to record transactions and accounting entries.
3. To understand the accounting cycle, various stages and procedures.
4. To be able to understand and analyze the financial statements of short and long-term assets and debts.
5. To be familiar with the accounting operations accompanying balance sheet perperation.
۱ ﺔﻣﺎﻌﻟﺍ ﺔﻴﺒﺳﺎﺤﻤﻟﺍ ﻝﻮﺻﻷﺍﻭ ﺕﺍءﺍﺮﺟﻹﺎﺑ ﻡﺎﻤﻟﻹﺍ . .
۲ ﺔﻴﺒﺳﺎﺤﻤﻟﺍ ﻞﺧﺪﻟﺍﻭ ﺕﺎﻴﻠﻤﻌﻟﺎﺑ ﺔﺻﺎﺨﻟﺍ ﺕﺎﻣﻮﻠﻌﻤﻟﺍ ﻦﻳﻭﺪﺗ ﺔﻴﻔﻴﻜﺑ ﺔﻓﺮﻌﻤﻟﺍ . .
۳ ﺎﻬﺗﺍءﺍﺮﺟﺇ ﻭ ﺔﻔﻠﺘﺨﻤﻟﺍ ﺎﻬﻠﺣﺍﺮﻣ ﺔﻓﺮﻌﻣﻭ ﺔﻴﺒﺳﺎﺤﻤﻟﺍ ﺓﺭﻭﺪﻠﻟ ﻡﺎﻌﻟﺍ ﻢﻬﻔﻟﺍ . .
٤ ﺎﻣ ﻢﻬﻓﻭ ﻯﺪﻤﻟﺍ ﺓﺮﻴﺼﻗﻭ ﺔﻠﻳﻮﻁ ﺕﺎﻴﻧﻮﻳﺪﻤﻟﺍﻭ ﺕﺍﺩﻮﺟﻮﻤﻟﺍ ﺮﻳﺭﺎﻘﺗ ﺓءﺍﺮﻗ ﻰﻠﻋ ﺓﺭﺪﻘﻟﺍ .
ﻳﻮﺘﺤﺗ ﺎﻬﻠﻴﻠﺤﺗﻭ ﺕﺎﻣﻮﻠﻌﻣ ﻦﻣ ﻪ .
٥ ﺕﺎﻴﻧﺍﺰﻴﻤﻟﺍ ﺩﺍﺪﻋﻹ ﺔﺒﺣﺎﺼﻤﻟﺍ ﺔﻴﺒﺳﺎﺤﻤﻟﺍ ﺕﺎﻴﻠﻤﻌﻟﺎﺑ ﻡﺎﻤﻟﻹﺍ . .
TTeexxttbbooookk:: ::
ﺭﺮﻘﻤﻟﺍ ﺏﺎﺘﻜﻟﺍ ﺭﺮﻘﻤﻟﺍ ﺏﺎﺘﻜﻟﺍ
- Belverd E. Needles, "Principles of Accounting," 9th Edition, 2005, Houghton Mifflin Company, ISBN 0618754482
EExxttrraa RReeffeerreennccee:: ::
ﺪﻧﺎ ﺪﻧﺎ ﺴﻤﻟﺍ ﻊﺟﺮﻤﻟﺍ ﺴﻤﻟﺍ ﻊﺟﺮﻤﻟﺍ
- John J. Wild, "Fundamental Accounting Principles," 18Rev Edition, 2007, ISBN 0072996536
