AlMughtaribeen University AlMughtaribeen University

# Subject Credit Hours
1 International Business 3

7th Semester

2 Financial Analysis 3
3 Auditing (i) 3
4 Taxation and Zakat Accounting 3
5 Accounting Information Systems 3
6 Financial Institutions 3
# Subject Credit Hours
1 Strategic Management 3

 

8th Semester

2 Advanced Accounting 3
3 Accounting Theory 3
4 International Accounting Standards 3
5 Auditing (ii) 3
6 Computer Applications in Accounting 3
6 Graduation Research 3

 

Acct 412- Financial Statements Analysis

Objective:-

The course provides the students with the financial statements analysis tools and techniques from the viewpoint of the primary users of these statements. Main topics covered include concepts of financial reporting, basic analysis by using vertical, horizontal, and ratio analysis.

Acct 413- Auditing 1

Objective:-

The objective of this course is to furnish the student with the main objectives and concepts of auditing and the tasks of the auditor. It concentrates on the theoretical side of the audit process.

Content:

The main topics covered in this course include the types of auditing, the ethics of the profession, auditor’s report, types of auditing reports, auditing standards, audit evidential matters, audit planning and risk assessment, the review of the internal control and the reporting on the internal control systems.

Acct 414- Accounting Information Systems

Objective:-

The course provides students with a basic understanding of accounting information systems.

Content:

Database concepts, technology of accounting information systems, use of systems technology, accounting information systems applications, and management use of accounting information system. Further, the course uses the cycle-based approach in studying and designing accounting information systems.

Acct 415- Accounting for taxation and Zahat

Objective:-

The main objective of this course is to equip students with the different types of taxes, their objectives, and explains the main tax concepts.

 Content:

 Such as Double taxation, tax evasion and tax equality. The course also explains in detail the theoretical and practical aspects of the income tax laws in Sudan. This course also addresses accounting in the Muslim society. It examines its history and evolution in serving the needs of Muslims, and how accounting has been derived and practiced.

Acct 416- Accounting for Financial Institution

Objective:-

The objective of this course is to introduce students to the fundamentals of accounting for financial institutions such as banks, insurance companies.

Content:

Emphasis is placed on the accounting practices in the different divisions of a commercial bank, and its financial statements. In addition, accounting for different of insurance companies is addressed.

Acct422- Advanced Accounting

Objective:-

The objective of this course is to provide the students with a detailed knowledge of accounting principles, concepts, and techniques.

Content:

The main topics covered in this course include the appraisal of theoretical and regulatory national accounting frameworks of different concerns the preparation of financial statements for branches, joint ventures, acquisitions, mergers, the use of purchase and pooling accounting, the basic consolidation procedures for the financial statements of the parent and its subsidiary, intercompany transactions, intercompany leasing, omplex affiliation, and foreign currency translation.

Acct 423- International Accounting Standards

Objective:-

The course introduces accounting students to the basic concepts and principles of international accounting and the comparative financial accounting practices.

Content:

The course puts special emphasis on accounting standards formulated and issued by accounting standards bodies. Focus will be on familiarizing students with international accounting bodies and their efforts to formulate, issue, and promote accounting standards to be used in presentation of financial statements. In addition, the course covers in depth the standards formulated and issued by the international accounting standard committee and the Islamic Standards Council.

Acct 424- Auditing 2

Objective:-

This course concentrates on the application side of the audit process. The focus will be given to

Content:

the impact of information technology on the audit process, statistical and non statistical sampling, the application of the audit process on sales and collection cycle, acquisition and payment cycle, payroll cycle, current assets, long term assets, current liabilities, long term liabilities and owners equity.

Acct 425- Computer Applications in Accounting

Objective:-

 This course is to enable the students to learn how to use different ready accounting softwares

Content:-

The course cover in financial accounting, managerial accounting, cost accounting and financial analysis, the preparation of actual and budgeted financial statements.

Acct 426- Financial Accounting Theory

Objective:-

To provide students the conceptual from work of accounting theory.

Content:-

The main topics covered in this course relate to the conceptual framework of accounting theory, measurement and valuation of assets and liabilities, revenue recognition, the theory of income determination, inflation accounting, the difference between accounting and economic income, financial reporting and disclosure, and the future scope of accounting.