Education programmes .. Economy .. Accounting

The field

Economics

Type of certificate

Bachelor degree

Name of certificate

Bachelor degree in Economics/ Accounting specialization.

The specialization

Accounting

Place and address of the program

Damascus- Baramkeh
Telephone: 2113069-2113091- 2127623-2125298-2113010-2113073
Fax: 2119810

Aims of the department

The Accounting Department in the faculty of Economics aims to:
  • Qualify students in theoretical and applied knowledge in the field of accounting to meet the dynamic needs of labor market locally and globally.
  • Develop accounting professionally and support the scientific research.
  • Develop students’ skills and their scientific academic ability.
  • Provide with training courses responding to the community needs to necessary knowledge and skills.
  • Strengthen the cultural and scientific relations with universities and scientific councils especially the Arabic ones.
  • Build a high level of interaction between the college and society’s economic and social institutions to connect the university with society.
  • Upgrade the level of society’s services by increasing the numbers of studies and researches, expanding their fields, and upgrading their quality for developing the knowledge which concerns with solving the society problems.

Conditions of acceptance

  • Having a scientific baccalaureate by 2035 out of 2400 degree at least.
  • Applying to the system of the university’s acceptance

Preferable skills

  • To be accurate and commit.
  • The ability to work under pressure.
  • To be honest and quick in doing the job.
  • The ability to create financial statements.
  • The ability to prepare budgets and final accounts.
  • The ability to manage accounts.
  • To have bookkeeping skill

Number of enrolled students per year

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Length of study

Four years

Language of study

Arabic

Notices

All the subjects are obligatory to be studied; there are no optional subjects.

Sectors of careers that are worked in

  • Working in all kinds of economic, research (scientific research centers), social, and educational institutions.

Pursuing academic study

  • Professional postgraduate master in Tax Accounting.
  • Master in Accounting.
  • Master in Auditing.
  • Doctorate.

Course description

Operation Research Provides the student  usage the quantitative models used by businesses and industrial sector tocover the topics of linear programming, transportation, networks models, Markov chain and decision analysis.
Scientific Research Methods Introduces the students to the methods of formulating research problems. It covers research design and the various techniques used for data collection including quantitative and qualitative techniques. The course deals with data testing techniques inorder to reach results that can be used for decision making. Students are required to conduct research projects using the research methodology taught for data collection, analysis and interpretation.
Principles of Accounting I Introduce the student to a new language (the language of business accounting), This is the first course in accounting, The course includes the following topics: Measuring and Recording Business Transactions, Business Income and double-entry accounting, the accounting cycle, journal entries, posting, adjusting entries, closing and opening entries, accrued revenue and expenses, trial balance, preparation of financial statements (the balance sheet, the income statement, and the statement of cash flows).
Principles of Accounting II This course is a continuation of Principles of Accounting I, Students learn to prepare the financial statements for a proprietorship, partnership, and corporation and how to interpret and use this accounting information effectively. Topics include inventory valuation, uncollectible accounts receivable, current & fixed assets, depreciation, notes, interest, long-term liabilities and stockholders’ equity.
 
Firms Accounting
Provides the student the following: definition of accounting firms in the persons of incorporation and the accounting treatment for individual companies' current accounts, the liquidation of individual companies fund companies and composition, the distribution of profits in corporate funds returned in the consolidated financial capital companies liquidation fund companies.
Intermediate Accounting I Provides the student to move beyond the fundamental accounting processes of their introductory courses with in-depth coverage of theoretical concepts and financial statements and learn about recognition, measurement, valuation, presentation and disclosure of assets: cash, accounts receivable, inventories, property and equipment, intangible assets and long-term investments.
Intermediate Accounting II This course is a continuation of Intermediate Accounting I. The topics covered include current and non-current liabilities, contingencies, stockholders' equity, earnings per share, investments, revenue recognition, accounting changes and error correction and statement of cash flows.
Cost Accounting I Provides the student the following: The theoretical framework for cost accounting, types&reports of costs, cost allocation, procedures for the measurement and control cost of materials &labor, Manufacturing overhead costs, use of system Activity Based Costing (ABC) and system costs orders productivity and cost of production stages.
Cost Accounting II This course is designed as a continuation of the concepts covered in Cost Accounting I. The student will examine and analyze service department costs, joint cost allocation, standard cost systems, variance analysis, joint and by-product costs, calibration materials & labor & Manufacturing overhead, a standard measurement of the cost of production and cost system in just-in-time (JIT) firms.
Banking Accounting Provides the student the following: definition of banks, the importance of banking operations, methods of accounting treatment for banking operations,  New banking operations
Governmental Accounting Provides the student the underlying framework and concepts of Governmental Accounting, This course covers the general principles of governmental accounting, Similarities and Dissimilarities between the Governmental and private sectors, preparation & classification of the state budget, allocation and distribution of credits, Revenue Accounting-Governmental Funds and Expenditure Accounting-Governmental Funds
Computer Applications in Accounting  I Provides the student the following: treatment of the transfer of accounting data to the computer, the formation of accounting data, solving some of the problems of accounting by Computer.
Computer Applications in Accounting II Provides the student the following: Database management, creation of tables, queries, forms and reports using the Microsoft Access or Excel programs.
Petroleum Accounting Enable the student to develop a critical awareness of the key issues in accounting for upstream oil and gas exploration, development and production activities, accounting for oil and gas leases, exploration costs, undeveloped properties, drilling and development operations, production, oil and gas revenues. Capital expenditures and conversion in the oil industry, the total costs, the successful efforts method and modeling contracts (production sharing contracts).
Financial Statement Analysis Provides the student the following: definition of financial analysis, the importance of financial analysis and methods, analysis of financial statements of the various facilities, Prepare lists of cash flows, the accounting treatment and calculating financial ratios of different.
Tax Accounting Familiarizes the student with the income tax laws and understanding of the taxation system in Syria through lectures and practical problems. This course contains the following: tax types, tax classification, and the accounting treatment of taxes, the role and importance of taxes, tax computations for individuals, partnerships, and corporations.
Auditing principles I Provides the student the following: Logical approach to the audit and its literature professional, legal liability arising from the audit, the professional standards of U.S. and international governing audit, internal control her, audit reports, audit committees and functions, internal audit.
Auditing principles II Provides the student the following: Audit strategies for revenue cycle and receipts, audit cycle purchases and payments, audit of fixed assets, income statement accounts, audit funding cycle, audit of monetary assets and financial investments.
Advanced Accounting Provides the student the following: Accounting of investments in stocks and bonds, accounting methods under cost theory and the theory of property rights, consolidated under the aggregation of interests, a statement of accounting for the mutual operations between group companies.
Accounting Theory Provides the student the following: Intellectual framework for accounting, accounting evolution, the theory in the field of accounting, measurement in accounting, financial statements of the basic concepts, the concepts of the elements of financial statements, basic accounting assumptions, curriculum expansion and disclosure.
Specialized facilities  Accounting I Provides the student the following: Accounting in tourist facilities, accounting in cooperative societies, accounting in hospitals, in the clubs, and the liberal professions, accounting firms in the transport and construction.
Specialized facilities  Accounting II Provides the student the following: Accounting in the insurance and reinsurance firms, accounting brokerage firms, investment funds, the accounting treatment of financial derivatives.
International Accounting
Provides the student the following: international accounting standards through the standards formulated and issued by international accounting standard committee (IASC), the role of standards as bases work in the preparation of financial reports.
Contemporary Accounting Problems Provides the student the following: Accounting for changes in prices, accounting human resources, Accounting social responsibility and disclosed.
Accounting Information Systems Provides the student an introduction to accounting information systems and their roles in the accounting environment. It includes consideration of issues such as transaction processing and transaction processing cycles, the use and effects of computers and other relevant  technology on accounting, The course  emphasizes the use of common business software, which may include  spreadsheets, flow charting software and database management systems
Managerial Accounting Provides the student with an introduction to the use of accounting information for planning and internal control purposes. This course includes the following topics: cost analysis, relevant costs, budgets and performance evaluation, in addition to some ethical and behavioral aspects related to the development and presentation of managerial accounting information.