‫حىصٍف مبدة‬

Course Description

‫بمب‬
Accounting Theory (ACCT 317) (318 ‫نظزٌت انمحبسبت (حسب‬
This course covers the development of accounting ‫ٌخنبول هذا انمقزر اإلطبر انفكزي ننظزٌت انمحبسبت ومزاحم حطىر انفكز‬
thought, accounting problems that faced this ‫ وانمشكالث انمحبسبٍت انخً واجهج هذا انخطىر فً انمزاحم‬،ً‫انمحبسب‬
development in the different stages. It also covers
the scientific treatment to the problems of ،‫ وانخعزف عهى انخأصٍم انعهمً نهمعبنجبث انمحبسبٍت انمخخهفت‬،‫انمخخهفت‬
accounting measurement and disclosure. The effect ‫ وأثز انمخغٍزاث انبٍئٍت‬،ً‫وعهى مشكالث انقٍبس واإلفصبح انمحبسب‬
of environment and international variables on ‫ وانخطىراث انمعبصزة فً منبهج انبحث‬،ً‫وانذونٍت عهى انفكز انمحبسب‬
accounting thought and the contemporary
development of scientific accounting researches .ً‫انعهمً انمحبسب‬
methodologies are also covered.

Prerequisites: (ACCT 315) )315 ‫ (حسب‬:‫انمخطهببث انسببقت‬