رقم المقرر ورمزهاسم المقررنوع المقررالوحدات المعتمدةالوحدات العمليةالوحدات النظريةالمتطلبات الأساسية للمقرر
حسب 318
محاسبة مالية متوسطة 2
مقرر من الخطة
3
0
3
/ACCT 313 محاسبة مالية متوسطة (1)
وصف المقرر
This course covers accounting theory and practice related to assets, liability and stockholders’ equity, and their impact on income measurement and financial position. Selected topics in accounting and financial reporting include cash flow statement, income taxes, long-term debt and leases, derivative securities, and stockholders' equity. The primary focus of this course is to advance your understanding of corporate financial reporting. We will draw on real business problems to help you understand what is contained in financial reports, why the information is presented in a particular way, and how to develop and interpret financial reports.