Nineveh Business School center
Certificate in Accounting

   DESCRIPTION:

A cornerstone tool of the business decision making – accounting is the process of identifying, measuring, and communicating economic information to permit informed judgments and decisions by the users of the information.

  Relation to the CA, CGA or CPA Exam

Although the Program is not designed specifically as a prep course for the CA, CGA or CPA exam, all of the courses include material that is covered on the exam, and many use cases and examples that are similar to those used in the exam, and are similar in structure and content to accounting and law courses offered at any US university. Students who wish to take the professional  exam in the United States or USA after completing the Nineveh Business School center Certificate Program in Accounting are urged to familiarize themselves with the established procedure. Nineveh Business School center staff will be glad to provide additional information about the steps needed to apply for the exams, mentioned above.

  REQUIREMENTS:

The curriculum for this certificate consists of the Foundation Module (6 required courses listed below) and the Advanced Module of specific Case Studies  All coursework must be completed within 18 months (including up to 12 months for Module 1).

  REQUIRED COURSES:

AC001 Principles of Accounting

AC002 Intermediate Accounting

AC003 Advanced Accounting

ACM001 Managerial Accounting

ACC001 Cost Accounting

AC005 Advanced Audit

   PRINCIPLES OF ACCOUNTING

   Course description:

This course is intended for students who plan to specialize in accounting profession, as well as for those who wish to expand their knowledge on this very important business subject. The identification, measurement, and reporting of the financial effects of economic events on enterprises are introduced. The course covers basics of accounting data, records, and statements, including accounts, journals, ledgers, income determination, interest, worksheets, financial statements, cash flow, and consolidated statements.

Prerequisite: No previous study of bookkeeping or accounting is necessary.

   COURSE OUTLINE:

Unit 1. Relationship Between Financial Statements and Business Decision Making.

Unit 2. Financing Decisions and the Balance Sheet

Unit 3. Operating Decisions and the Income Statement.

Unit 4. The Process of Adjustment and Financial Statements.

Unit 5. Accounting Information System.

Unit 6. Reporting Sales Revenue, Accounts Receivables and Cash.

Unit 7. Reporting and Interpreting Cost of Goods Sold and Inventory.

Unit 8. Reporting and Interpreting Fixed Assets and Intangibles.

Unit 9. Reporting and Interpreting Liabilities.

Unit 10. Business Financing Instruments (Direct Investment, Loans, Bonds, etc.).

   INTERMEDIATE ACCOUNTING

  Course description:

This continued study of accounting theory and practice reviews the accounting cycle and preparation of accounting statements. Topics include the conceptual framework of financial accounting, statement of income and expenses, balance sheet and cash flows statements, the time value of money, cash and receivables, valuation of inventories, acquisition and disposition of property, depreciation, and current liabilities. The course is designed for anyone interested in business management and economics, as well as for accounting majors.

Prerequisites: Principles of Financial Accounting or equivalent.

   COURSE OUTLINE:

Unit 1. An Introduction to Financial Accounting and Reporting.

Unit 2. A Theoretical Basis of Financial Accounting and Reporting.

Unit 3. A General Overview of The Accounting Process.

Unit 4. Income Statement.

Unit 5. Balance Sheet.

Unit 6. Cash Flows Statement and Statement of Changes in Financial Position.

Unit 7. Revenue Recognition and Income Determination.

Unit 8. Cash, Current Receivables and Payables.

Unit 9. Determining Cost and Using Cost Flow Assumptions for Inventory Valuation.

Unit 10. Departures from Historical Cost and Methods of Estimating Inventory Cost.

   ADVANCED ACCOUNTING

  Course description:

This course applies fundamental accounting theory to corporate structures; it also covers foreign currency transactions and translation of foreign financial statements. The course is designed for students who want to develop competency in analyzing and interpreting the full product of accounting.

Prerequisites: Intermediate Accounting ACC002 or equivalent.

   COURSE OUTLINE:

Unit 1. The Equity Method of Accounting for Investments.

Unit 2. Principles of Consolidation of Financial Information.

Unit 3. Consolidations - After Acquisitions.

Unit 4. Consolidations - Outside Owners.

Unit 5. Consolidated Statements.

Unit 6. Ownership and Income Tax Issues.

Unit 7. Fundamentals of Branch and Consignment Accounting.

Unit 8. Foreign Currency Transaction and Hedging

Unit 9. Translation of Foreign Financial Statements.

   MANAGERIAL ACCOUNTING

  Course description:

This course discusses various uses of accounting systems and their effects on the process of managing an enterprise. Topics include classification of costs and revenue on several bases for different uses, budgeting and standard cost accounting, and analyses of relevant costs and other data for decision-making.

Prerequisite: Principles of Accounting ACC001 or equivalent.

   COURSE OUTLINE:

Unit 1. Fundamentals of Managerial Accounting and Basic Terminology.

Unit 2. Job-Order Costing.

Unit 3. Cost Behavior: Analysis and Use.

Unit 4. Cost-Volume-Profit Relationships.

Unit 5. Variable Costing as A Tool for Management.

Unit 6. Profit Planning.

Unit 7. Standard Costs and JIT/FMS Performance Measures.

Unit 8. Flexible Budgets and Overhead Analysis.

Unit 9. Segment Reporting, Profitability Analysis, and Decentralization.

Unit 10. Relevant Costs for Decision Making.

Unit 11. Capital Budgeting Decisions.

Unit 12. Aspects of Investment Decisions.

   COST ACCOUNTING

  Course description:

An intensive study covering basic cost accumulation systems and refinements used to determine costs of products or activities in various types of enterprises, this course emphasizes managerial cost analysis and management decision planning.

Prerequisites: Principles of Financial Accounting ACC001 and Managerial Accounting ACM001 or equivalent.

   COURSE OUTLINE:

Unit 1. The Accountant's Role in the Organization; an Introduction to Cost Terms.

Unit 2. Cost-Volume-Profit Relationship; Job Costing and Process Costing in Service Organizations.

Unit 3. Job Costing and Process Costing in Manufacturing Companies; Flexible Budgets and Variances.

Unit 4. Income Effects of Alternative Inventory-Costing Methods.

Unit 5. Cost Behavior; Relevance, Costs, and the Decision Process.

Unit 7. Cost Allocation.

Unit 9. Spoilage, Reworked Units, and Scrap; Operation Costing and Project Control.

Unit 10. Variances and Decision Making.

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