Student Activity: Toward a More Sustainable Campus through Innovative Design and Practical Application
| First Year |
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| Semester 1 |
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| Subject | Description | Code | Unit |
| Computer skills I |
Computer Skills is defined as the knowledge and ability to use computers efficiently, with a range of skills, or refers to the comfort level someone has with using computer programs and other applications that are associated with computers. Another valuable meaning of computer skills knows how computers work and operate. |
CSC21103 | 2 |
| Financial Mathematics |
The important of financial Mathematic comes from the important of financial investments, and the process of borrowing and lastly every important degree of importantly will be for the process of calculating the interests and its returns for the said investments and borrowing, equally for the accounting division or its impotency. So this subject includes a group of mathematical instruments which concern with how the interest, discount and returns on investments and loans be calculated, and the way to exchange and settle those investments and loans.
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ACC31113 | 2 |
| General English Language(I) |
This course is designed for all the students of the university. The syllabus includes a comprehensive grammar and vocabulary incorporating systematic work on listening, speaking, reading and writing. It takes an integrated approach to pronunciation and includes learner training and revision.
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ENG51114 | 5 |
| Principles of Accounting (I) |
This Course consists of 5 chapters which contain deferent types of Statistical methods to Collect, Classified, analyzed and interpret the result of Data analysis. Therefore, Tabular and Graphical Methods, Measures of Location, Measures of Dispersion (Variability), Measures of Location and dispersion for group Data (classified data ), will be described in details throughout 15 Weeks.
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ACC31101 | 4 |
| Principles of Statistics |
This Course consists of 5 chapters which contain deferent types of Statistical methods to Collect, Classified, analyzed and interpret the result of Data analysis. Therefore, Tabular and Graphical Methods, Measures of Location, Measures of Dispersion (Variability), Measures of Location and dispersion for group Data (classified data ), will be described in details throughout 15 Weeks. |
STA31102 | 2 |
| First Year |
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| Semester 2 |
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| Subject | Description | Code | Unit |
| Applied Statistics | This Course consists of 4 Chapters which contains deferent types of Statistical methods to analyze and interpret the result of Data analysis. Therefore Correlation Analysis: – Concept of correlation, Coefficient of Correlation Methods, Regression analysis method and Least Square Method will be described in details throughout the second semester of the year.
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STA21201 | 3 |
| Computer Skills II | In this course the student will learn both Word processing (MS-Office Word 2007) and Electronic Spreadsheet (MS-Office Excel 2007) | CSC21201 | 3 |
| Principles of Management |
Survey of the history of management and review of significant management literature applications of management theories to practical problems in planning, organizing, motivating, and controlling business activities. In this course we try to understand the meaning, and the importance of management and managers and their rolls in pursuing the employees to achieve their goals. We look at what do managers do and what skills and abilities they must develop if they are to manage their organizations successfully over time. We also indentify some of challenges that managers must address if their organizations are to grow and prosper.
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ACC31214 | 3 |
| English (II) | This intensive course in general English provides an authoritative integrated syllabus, motivation topics, and cover the basic skills required in learning English. This course is specially adapted for the Middle Eastern students. The series of the book adopted has the following key features:
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ACC31227 | 6 |
| Financial Mathematics II | Mathematical finance is a field of applied mathematics, concerned with financial markets. The subject has a close relationship with the discipline of financial economics, which is concerned with much of the underlying theory. Generally, mathematical finance will derive and extend the mathematical or numerical models suggested by financial economics.
The aim of the course is to give a rigorous yet accessible introduction to the modern theory of financial mathematics. The student should already be comfortable with calculus and probability theory. Prior knowledge of important notions in mathematical finance concerning discrete required. We start with providing some background on the financial markets and the instruments traded. We will look at different kinds of interest rates, the main group of underlying assets, the markets where the interest rates are traded and the financial agents involved in these activities My main goal with this course is to present the mathematical modeling of financial markets in a mathematically rigorous way, yet avoiding mathematical technicalities that tend to deter people from trying to access.
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ACC31213 | 2 |
| Principles of Accounting (II) | This class will focus on:
The Accounting for Merchandising (Purchases and Sales Transactions, Purchase Discount, Purchase Returns & Allowances, sales discount, Sales Returns & Allowances), Notes payable & Notes Receivable, Accounting for Fixed assets, financial Statements: (Income statements & Balance Sheet). |
ACC31201 | 5 |
| Second Year | |||
| Semester 1 |
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| Subject | Description | Code | Unit |
| Enghlish for accounting I |
Using “Business Vocabulary in Use” written by Bill Mascull, English course includes new features, activities, and new substance to make the learning of English inspiring and motivating for second year students of accounting department. |
ENG32108 | 3 |
| Commercial Law |
يتضمن مساق القانون التجاري (الأوارق التجارية) دارسة الموضوعات التالية: تحديد مفهوم الأو ا رق التجارية وأنواعها التي وردت في قانون التجارة الع ا رقي، ماهية الأو ا رق التجارية –إنشاء سند السحب – مقابل الوفاء–تداول سند السحب – قبول سند السحب – ضمان سند السحب – وفاء سند السحب– الرجوع لعدم قبول سند السحب أو لعدم وفائه– تقادم الدعاوى الناشئة من سند السحب – تعريف السند لأمر– خصائص السند لأمر – أنشاء السند لأمر – أحكام سند السحب المطبقة على السند لأمر– كيفية الت ا زم محرر السند لأمر – السند لأمر الواجب الأداء بعد ميعاد من الإطلاع – التعريف بالشيك – خصائص الشيك – أنشاء الشيك – تحريف الشيك – مقابل وفاء الشيك – تداول الشيك– ضمان الشيك – وفاء الشيك– الرجوع لعدم وفاء الشيك– سقوط حقوق الحامل المهمل – تقادم الدعاوى الناشئة من الشيك – أنواع خاصة من الشيك – أنواع خاصة من الشيك – حجية الأو ا رق التجارية الإلكترونية – مفهوم الكتابة ومدى توافرها في المعاملات الإلكترونية– مفهوم التوقيع ومدى توافره في التوقيع الإلكتروني. |
LAW13105 | 3 |
| Intermediate Acc. | In the Intermediate Accounting, it continue a tradition, , of helping students understands, prepare, and use financial information by linking accounting education with the “real world” accounting environment. The importance of students understanding the role of financial information in capital market has never been more important.
The recent legislation will be helpful, because it puts increased emphasis on proper and high-quality reporting. Companies, and the individuals who run these companies, must adhere to sound reporting practice or face severe sanctions. It is an exciting time for those studying the financial accounting. Interest has been higher in developing and accounting information that will be useful to interested parties. |
ACC32101 | 5 |
| Computer Applications | Upon completion of the course, each student will be able to:
1. Analyze and apply IT to solve common business problems 2. Propose and defend effective solutions to business problems. 3. Understand a database application to solve a business problem. 4. Understanding the basic knowledge about the benefits of Accounting Information System in our work 5. Understand the benefits of Networking & data communications in Accounting Information System. 6. Understand the benefits of general computerized Accounting in business. 7. The Students will be able to differentiate between manual accounting and computerized Accounting. |
ACC32104 | 2 |
| Principles of Economics (II) | This course will include introduction to Macroeconomic, basic definitions, the components of macroeconomic, the circular flow diagram in Macroeconomic, The Gross Domestic Product, the difference between Real and Nominal GDP, Productivity, the aggregate demand and supply.
It will also include introduction to money and Banks, money demand and Supply, interest rate and output analysis and policy, some Basic concepts such as Velocity, money multiplier, present and future value of money, and the study of Inflation, Recession. |
ECO32106 | 3 |
| Operations Research | Linear Programming , Graphical Solution, Simplex Method, Big-M Technique, Two –Phase Method, Transportation, North West Corner, Least Cost Method, Dual Problem Vogel’s Method, Optimal Solution, Assignment problem. | OR32107 | 2 |
| Principles of Management (II) | This course presents a thorough and systematic coverage of management theory and practice. It focuses on the basic roles, skills and functions of management, with special attention to managerial responsibility for effective and efficient achievement of goals. Special attention is given to social responsibility, managerial ethics, and the importance of multi-national organizations. | BAD12003 | 3 |
| Second Year | |||
| Semester 2 |
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| Subject | Description | Code | Unit |
| Governmental Accounting (II) |
In the Intermediate Accounting, it continue a tradition, of helping students understand, prepare, and use financial information by linking accounting education with the “real world” accounting environment. The importance of students understanding the role of financial information in capital market has never been more important.
The recent legislation will be helpful, because it puts increased emphasis on proper and high-quality reporting. Companies, and the individuals who run these companies, must adhere to sound reporting practice or face severe sanctions. It is an exciting time for those studying the financial accounting. Interest has been higher in developing and accounting information that will be useful to interested parties.
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ACC32202 | 3 |
| Commercial law (companies) |
يتضمن مساق القانون التجاري (الأوارق التجارية) دارسة الموضوعات التالية: تحديد مفهوم الأو ا رق التجارية وأنواعها التي وردت في قانون التجارة الع ا رقي، ماهية الأو ا رق التجارية –إنشاء سند السحب – مقابل الوفاء– تداول سند السحب – قبول سند السحب – ضمان سند السحب – وفاء سند السحب– الرجوع لعدم قبول سند السحب أو لعدم وفائه– تقادم الدعاوى الناشئة من سند السحب – تعريف السند لأمر– خصائص السند لأمر – أنشاء السند لأمر – أحكام سند السحب المطبقة على السند لأمر– كيفية الت ا زم محرر السند لأمر – السند لأمر الواجب الأداء بعد ميعاد من الإطلاع – التعريف بالشيك – خصائص الشيك – أنشاء الشيك – تحريف الشيك – مقابل وفاء الشيك – تداول الشيك– ضمان الشيك – وفاء الشيك– الرجوع لعدم وفاء الشيك– سقوط حقوق الحامل المهمل – تقادم الدعاوى الناشئة من الشيك – أنواع خاصة من الشيك – أنواع خاصة من الشيك – حجية الأو ا رق التجارية الإلكترونية – مفهوم الكتابة ومدى توافرها في المعاملات الإلكترونية– مفهوم التوقيع ومدى توافره في التوقيع الإلكتروني.
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LAW13204 | 3 |
| ِEnglish for Accounting (II) |
Using “Business Vocabulary in Use” written by Bill Mascull, English course includes new features, activities, and new substance to make the learning of English inspiring and motivating for second year students of accounting department. |
ACC32227 | 3 |
| Computer ApplicationII |
In this course, the students will learn how to use the most important computer software packages (Microsoft office). after the become familiar with the Windows and Microsoft Word in the first class , in this course they will learn how to use Microsoft (Excel and PowerPoint) and get information about Data base and how they can use them in accounting fields |
ACC32203 | 2 |
| Intermediate Acc. II |
In the Intermediate Accounting, it continue a tradition, , of helping students understands, prepare, and use financial information by linking accounting education with the “real world” accounting environment. The importance of students understanding the role of financial information in capital market has never been more important. The recent legislation will be helpful, because it puts increased emphasis on proper and high-quality reporting. Companies, and the individuals who run these companies, must adhere to sound reporting practice or face severe sanctions. It is an exciting time for those studying the financial accounting. Interest has been higher in developing and accounting information that will be useful to interested parties. Therefore believe it that every student of business understanding the fundamentals of accounting and financial reporting to ensure that the system will be continually developed and improved, and intermediate accounting was the link the principle accounting with advanced accounting, and other farther accounting subjects |
ACC32201 | 4 |
| Marketing |
Marketing is the business function that identifies customer needs and wants, determines which Target markets the organization can serve best, and designs appropriate products, services, and programs to serve these markets. It guides the entire organization. The goal of marketing is to create customer satisfaction by building value-based relationships with customers, in conjunction with other internal and external business units. The end-result is gaining market leadership by understanding consumer needs and finding solutions of superior value, quality, and service. The objective of this course is to take a practical, managerial approach to marketing. It gives the student a comprehensive and innovative, managerial and practical introduction to marketing. The Principles of Marketing provides in-depth exposure to practical examples and applications about managerial decisions. These include the trade-off between the organization’s objectives and resources against needs and opportunities in the marketplace |
ACC32205
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3 |
| Third Year | |||
| Semester 1 |
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| Subject | Description | Code | Unit |
| Unified Accounting System (I) | The course will contain Unified Accounting Systems guide, Explaining Unified Accounting Systems Guide, Accounting Treatments and Financial Statements according to unified accounting system. | ACC33102 | 3 |
| Acc. Software Package | This course will show you how to use Peachtree complete Accounting 2002 (PCA). You learn about the basic features of PCA. The purpose of this course is to help you become familiar with the software rather than tools accounting knowledge. Computer accounting skills will be reviewed. | ACC 33105 | 3 |
| Accounting (Banks & Insurance) |
The course studying will cover Banks Accounting, Entries for Banking Activities (Transactions) and Insurance Accounting in Insurance companies. |
ACC33103 | 3 |
| Cost Accounting |
The course contains cost definition, The purpose of cost accounting, financial accounting and cost accounting, Cost classification, Cost Estimation, Materials control and procedures, Methods of material issues, Controlling and accounting for wages cost, Cost accounting Cycle, and Accounting Treats of manufacturing cost. |
ACC33101 | 3 |
| Financial Management | Financial management is the job which means money and the organization of the course of planning and oversight, and stimulate the development of financial managers and therefore this sense, focusing on the approach and content of financial management in contemporary thought and a financial theories on this subject and in accordance with its role in maximizing the wealth of owners through maximizing The market value per share. This course is familiar with post-graduate students on the contents of financial management and its objectives and criteria for evaluating the financial performance standards and a shift towards value and investment decisions, funding and the cost of funding and policy decisions on the distribution of profits and stand in front of crises and emergency financial conditions and other relevant topics. | ACC33117 | 3 |
| This course introduces students to the Tax accounting system in Iraq and. It also illustrates various operations of the Tax Accounting, such as the Income tax, Taxable revenue, Tax mark- down and Tax allowance, the types of tax accounting system impact to corporate enterprise. This course also seeks to introduce students to tax system in Iraq, and the Tax legibility systems for Iraqis. | ACC33106 | 3 | |
| Third Year | |||
| Semester 2 |
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| Subject | Description | Code | Unit |
| النظام المحاسبي الموحد | يحتوي الفصل شرح للقوائم المالية لخاصة بالنظام المحاسبي الموحد وكيفية اعدادها بالاضافة نظام محاسبة التكاليف المعتمد في النظام المحاسبي الموحد وكيفية توزيع المصاريف على مراكز الكلف , الى جانب تدريباا وتعليم الطالب كيفية اعداد الحسابات الختامية وفق النظام المحاسبي الموح | ACC33204 | 3 |
| Advanced Financial ACC.(II) | This subject will help the student to understand the accounting for partnership from forming the firm and the accounting for changing the partnership’s Deed for admission new partner or draw out partner or when any partner dead , changing the partnership’s Deed for increase or decrease the partnership’s capital . The accounting for liquidation the partnership | ACC33202 | 3 |
| Acco.Software Package | This course will show you how to use Peach-Tree complete Accounting 2002 (PCA). You learn about the basic features of PCA. The purpose of this course is to help you become familiar with the software rather than tools accounting knowledge. Computer accounting skills will be reviewed. | ACC 33205 | 3 |
| Advanced Financial ACC.(II) | This subject will help the student to understand the accounting for partnership from forming the firm and the accounting for changing the partnership’s Deed for admission new partner or draw out partner or when any partner dead , changing the partnership’s Deed for increase or decrease the partnership’s capital . The accounting for liquidation the partnership | ACC33202 | 3 |
| Cost Accounting |
The course contains how to account Raw Materials when the factory depends FIFO methods or LIFO methods in measuring the inventory at the end of the time and see the effects of those methods for the Total cost of the production, also to account factory labor and account the lost time cost, and how to assign manufacturing overhead costs to the production and how to treatments Deviation between the applied estimated overhead and the actual overhead. |
Acc 33201 | 3 |
| E-COMMERCE |
This course is to help students obtain in-depth understandings of e-commerce . The course will focus on the development of e-business and specifically on the application of electronic commercial transactions today; e-tailing, e-banking, teleconferencing and b2b applications are among the topics discussed in the course |
ACC33217 | 3 |
| Financial Statement Analysis | Financial Statement Analysis is about financial information: how it is derived, how it is used, how it can be appropriately altered to get a better view of the current performance and future prospects of for – profit companies. Financial statement analysis is one important step in business analysis. Business analysis is the process of evaluating a company’s economic prospects and risks. This includes analyzing a company’s business environment, its strategies, and its financial position and performance. Business analysis is useful in a wide range of business decisions such as investing in equity or debt securities, extending credit through short or long term loans, valuing a business in an initial public offering (IPO), and evaluating restructurings including mergers, acquisitions, and divestitures. Financial statement analysis is the application of analytical tools and techniques to general-purpose financial statements and related data to derive estimates and inferences useful in business analysis. | ACC 33206 | 3 |
| Accounting for Islamic Banks |
This course will focus o Finance resources in Islamic Banks, Services and Activities in Islamic Banks, and Double-Entries for Islamic Services & Activities. |
ACC33203 | 3 |
| Research Methods | The course examines both conceptual and operational aspects of research in accounting and is designed to enable students to evaluate existing research in accounting and conduct an academic research. This course is one that is based on the “scientific method” of research. This is a method of undertaking research that has gained widespread approval by many accounting researchers in many parts of the world. | ACC 3205 | 3 |
| Fourth Year | |||
| Semester 1 |
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| Subject | Description | Code | Unit |
النظرية المحاسبية |
يشتمل تدريس مادة النظرية المحاسبية على مفهوم النظرية المحاسبية ومحاولات بناء النظرية والعناصر الاساسية لها , وكذلك مناهج بناء هذه النظرية والاطار المفاهيمي لها مشتملا الفروض والمبادىء , كما وتتطرق هذه الدراسة الى القياس المحاسبي وبالاضافة الى البيئة المحاسبية الداخلية والخارجية. |
ACC34102 | 3 |
| Advance Cost Accounting I | The course description will cover Cost Accounting systems, Job Order Cost Flow, Process Cost Accounting, Similarities and Differences between Job Order Cost and process cost systems, Steps of Compute process Costing & Reporting, Just – in – Time Process ( JIT), Activity –Based – Costing (ABC), Standard Cost Accounting System by Journal Entries and Ledger Accounts. | ACC34101 | 3 |
| Accounting Information System | This class contain the following subjects:The general concepts and Definitions of the Accounting Information System (AIS), Accounting Information System Applications (The revenue cycle: sales to cash collections, The expenditure cycle: purchasing to cash disbursements, The production cycle, General ledger & reporting system) and in the end of semester we will teach our students The Accounting Information Systems Design for individual projects & partner companies. | ACC34107 | 3 |
| Auditing (II) | Course will have the auditing practical to programs and procedures to audit cash, financial investments,Accounts Receivable, Notes Receivable,Inventories, Cost of goods sold,Property, Plant,Equipment,Accounts payable,Equity capital,Auditing Operations and completing audit,amd Auditors’Reports. | ACC34205 | 3 |
| International Accounting | This course introduces students to the international dimensions of international accounting and accounting standards around the world. It also illustrates various operations of the accounting standards, such as the role of IASB and IFSB, the types of financial services and instruments, and their impact on the corporate enterprise. This course also seeks to introduce students to International Financial Reporting standards in an international setting. In particular, the emphasis is on corporate financial decisions in a world harmonization uncertainty. | ACC34104 | 3 |
| Managerial Accounting I |
This course introduces the managerial accounting and what is the dimension of management accounting around the world. It also illustrates various operations of the Management Accounting, such as the role of activity-based-costing (ABC), Cost-Volume-Profit(CVP), Activity-based-management(ABM) and Just-In-Time (JIT), the types of financial management services and instruments, and their impact on the corporate enterprise. This course also seeks to introduce students to Cost-Accumulation systems, Activity-Based-costing in an international companies setting. In particular, the emphasis is on corporate financial decisions in a world management accounting uncertainty |
ACC3 4106 | 3 |
| Specialized Accounting |
The course studying will cover Accounting in Oiled and Agriculture organizations, throw: fundamentals of oil accounting system, methods of journalizing the discovered oil stage, double-entries for geological discovery survey, double-entries for active and inactive contracts, double-entries of drilling processes, cost & financial statements in oiled Agriculture, Attributes of the Accounting system in Agriculture projects, Agriculture costs classification, double-entries for agriculture activities & transactions, Agriculture cost Accounts, financial reports and statements.
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ACC34103 | 3 |
| Fourth Year | |||
| Semester 2 |
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| Subject | Description | Code | Unit |
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الحسابات القومية |
تتضمن دراسة الحسابات القومية مفاهيم الدخل القومي والفرق بين الناتج القومي والدخل القومي والناتج القومي الاجمالي والناتج المحلي الاجمالي وطرق قياس الناتج المحلي الاجمالي كطريقة قياس المنتج النهائي والقيمة المضافة ،طريقة الدخول المكتسبة والانفاق النهائي واثر الاسعار على الناتج القومي والاسعار الجارية والثابتة والعديد من الامثلة الحسابية. | ACC3218 | 3 |
| النظرية المحاسبية |
الفصل يحتوي على المفاهيم الاساسية للمصروفات والايرادات وتصنيف المصثروفات الى مصروفات ايرادية وراسمالية , بالاضافة الى مفهوم التكاليف البيئية وكيفية قياسها , ومفهوم الدخل وكيفية المحافظة على راس المال , بالاضافة الى مفهوم الاستهلاك وعلاقتها بالسياسات المحاسبية , والتطرق الى مداخل الكلف التاريخية والجارية والفرق بين الكلفة الجارية ومستوى العام للاسعار للبنود النقدية. |
ACC34202 | 3 |
| advance cost accounting II |
The course description will cover cost allocation, cost allocation joint, costing methods, inventory management ,just –in Time and simplified costing method , capital Budgeting and cost analysis capital Budgeting and cost analysis, capital Budgeting and cost analysis ,Inventory costing and capacity analysis . |
ACC34201 | 3 |
| Managerial Accounting II |
The course will cover these topics in managerial accounting, Cost behaviour and analyses of fixed and variable costs, Profit planning and budgeting, . Master Budget, Flexible Budgets and overhead analyses,Responsibility Accounting, Capital Budgeting Decisions, Financial Statement analyses and evaluating investment centre performance. |
ACC34206 | 3 |
| International Accounting Standard | This course introduces students to the background of the development and application of international harmonization through financial reporting standards. It includes the process by which harmonization has arisen and, more specifically, a description of the structure and bodies within which the International Accounting Standards Board (IASB) operates. | ACC34204 | 3 |
| Specialized Accounting | The course studying will cover Accounting in Hotels & Hospitals, throw: fundamentals of Hotels & Hospitals accounting system, journalizing transactions occur in Hotels & Hospitals, double-entries for Expenditures( purchasing, Inventory, food cost, Beverages costs, cost of sales, other expenses, payroll and related expenditure), journalizing revenues.Assets and liabilities: (Current assets, fixed assets, Depreciation, current liabilities and provisions). Elements of preparing budgets and financial statements. | ACC34203 | 3 |
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