KNOWLEDGE UNIVERSITY

Ministry of Higher Education and

Scientific Research
Kurdistan Region – Iraq

A COURSE MODULE DESCRIPTOR FORM

(Course Book)

Module Information

Course Module Title Intermediate accounting1

‫ناوە کۆرس مۆدیول‬ ‫ناوی فەرمی ئەم بابەتە بە کوردی‬

‫عنوان الوحدة‬ 1 ‫محاسبة متوسطة‬

Course Module Type Type B, C, R, E Module Code KNUxxxxx

ECTS Credits 4 Module Level 2

Semester of Delivery 3 Dept. Code daccd

College (Code) Administrative and financial sciences

Module Website (CMW) e.g. sites.knu.edu.iq/knuxxxxx

Module Leader (ML) Ammar Waleed Mohammed

e-mail ammar.waleed@knu.edu.iq

ML Acad. Title Assist. Lecturer ML Qualification M, SC

ML ORCID Your orcid.org account

ML Google Scholar Acc. Module Leader scholar.google.com account

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 KNOWLEDGE UNIVERSITY

Ministry of Higher Education and

Scientific Research
Kurdistan Region – Iraq

Course Module Tutor Ammar Waleed Mohammed

Module Tutor email ammar.waleed@knu.edu.iq

Date Approved 15/9/2021 Version Number 1

Relation with Other Modules

Pre-requisites Type the code of prerequisite modules

Module Aims, Learning Outcomes and Indicative Contents

The curriculum covers the subject of intermediate accounting with assets in terms
of study and examination of the concepts, assumptions and accounting principles
that govern the basis of accounting for the various transactions of the
establishment in the field of accounting practice and the preparation of financial
statements of general purpose. It also deals with the problems of measuring
accounting income, assessing assets and disclosing them in the financial statements
in the light of standards Generally accepted accounting.
Module
Introductory
Description

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 KNOWLEDGE UNIVERSITY

Ministry of Higher Education and

Scientific Research
Kurdistan Region – Iraq

1- Familiarize yourself with the theoretical understanding of financial accounting

and the characteristics and components of the theoretical framework of
accounting.
2- How to prepare the financial statements represented by (income and retained
earnings list, financial position list, cash flow list) in industrial and commercial
Module Aims companies.
3- How to solve accounting problems regarding receivables and advances
4- How to solve accounting problems with cash, inventory, debtors, and fixed
assets

It results from the student’s learning of the vocabulary content of this subject
throughout the school year
• The student’s understanding of the importance of the conceptual framework for
financial accounting, the problems of measuring accounting income, valuing
assets and disclosing them in the financial statements in light of generally
accepted accounting standards
• The student's understanding of the role that financial accounting plays in
helping internal and external users of financial reports to rationalize their various
decisions.
• Understand the meanings of financial accounting terms that students will use
during their studies in later school stages, in addition to their need for them in
Module their working life after their graduation.
Learning Outcomes • How to deal with developments in the science of accounting, whose state of
affairs is characterized by continuous development and change.
• The results presented on students ’learning process for this subject will make
them able to meet the needs of the labor market, noting that this course includes
the scientific and practical aspects in the field of financial accounting.

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 KNOWLEDGE UNIVERSITY

Ministry of Higher Education and

Scientific Research
Kurdistan Region – Iraq

Learning and Teaching Strategies

A- Engaging students in lectures through effective and real discussion.

B_ Assign students to prepare reports on commercial activities legally.
C_ doing regular classroom tests, the purpose of which is to make sure the student real

Understanding the subject.

Strategies
1- Review the vocabulary explained in the previous lecture by involving students in
explaining it.
2_ Use detached and summarize the main points on the PowerPoint program, then
expand on explaining these points.
3_ Writing on the whiteboard for examples and topics that require information to be
communicated to the student

Module Delivery
Structured workload (h/w)
Unstructured workload (h/w)
Total workload (h/w)

Module Assessment
Time/Number Weight (Marks) Week Due Relevant Learning Outcome

Quizzes 1 or 2 6% (6) 5 or 5, 10

Assignments 2 6% (6) At the start

Projects / Lab. 1 12% (12) / 18% (18) Continuous

Midterm Exam 2 hr 36% (36) / 30% (30) 8

Final Exam 3 hr 40% (40) 16 All

Total 100% (100 Marks)

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 KNOWLEDGE UNIVERSITY

Ministry of Higher Education and

Scientific Research
Kurdistan Region – Iraq

Learning and Teaching Resources

Available in the
Text
Library?

1- Donald Kiso and Jerry Wegant Translator, Intermediate

Accounting, 1999.
2- Dr. Kamal Al-Din Al-Dahrawi, Intermediate Accounting in
accordance with Financial Accounting Standards. 2003
Required Texts Yes
3- Walid Naji Al-Hayali, Intermediate Accountancy, 2007
4- Waltz Megs and Robert Megs, Financial Accounting, 2007.
5- Dr. Wasfi Abdel Fattah Abu Al-Makarem, Financial
Accounting, 2000.

Recommended Texts Yes

●
Websites

Delivery Plan (Syllabus)

Week Material Covered

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 ‫‪KNOWLEDGE UNIVERSITY‬‬

‫‪Ministry of Higher Education and‬‬

‫‪Scientific Research‬‬
‫‪Kurdistan Region – Iraq‬‬

‫‪Week 1‬‬
‫تعريف اإلطار النظري‪،‬خصائص اإلطار النظري‪ ،‬عرض اإلطار النظري‪ ،‬المستوى األول‪ :‬األهداف األساسية‬
‫‪Week 2‬‬
‫انواع تسوية الجردية‪:‬‬ ‫اهداف التسويات الجردية‪:‬‬ ‫التسويات الجردية‪:‬‬
‫‪Week 3‬‬ ‫أمثلة تطبيقية عن مصروفات مدفوعة مقدمًا‪.‬‬ ‫تسوية البنود المقدمة‪ :‬مصروفات مدفوعة مقدمًا‪.‬‬
‫‪Week 4‬‬ ‫أمثلة تطبيقية عن مصروفات مدفوعة مقدمًا‪.‬‬ ‫مصروفات مدفوعة مقدمًا‪.‬‬
‫‪Week 5‬‬ ‫‪.‬أمثلة تطبيقية عن المصاريف المستحقة‪.‬‬ ‫المصاريف المستحقة‬
‫‪Week 6‬‬ ‫‪ .‬أمثلة تطبيقية عن اإليرادات المستحقة‪.‬‬ ‫اإليرادات المستحقة‬
‫‪Week 7‬‬
‫مثال شامل عن التسويات الجردية‪.‬‬
‫‪Week 8‬‬ ‫‪.‬أشكال عرض قائمة‬ ‫تعريف قائمة الدخل‪،‬‬ ‫مفهوم القوائم المالية‪،‬‬
‫الدخل‬
‫‪Week 9‬‬ ‫تعريف ومحتوى قائمة األرباح المحتجزة‬ ‫تعريف ومحتوى قائمة تكلفة اإلنتاج التام‪،‬‬
‫‪Week 10‬‬
‫تعريف ومحتوى قائمة المركز المالي‬
‫‪Week 11‬‬
‫‪-‬أمثلة تطبيقية عن قائمة المركز المالي‬
‫‪Week 12‬‬
‫تعريف ومحتوى قائمة التدفقات النقدية‬
‫‪Week 13‬‬
‫المحاسبة عن االستثمارات قصيرة االجل‬
‫‪Week 14‬‬
‫المحاسبة عن الموجودات الثابتة‬
‫‪Week 15‬‬
‫امتحان الفصل االول‬

‫‪Course Keywords‬‬
‫‪The theoretical framework for financial accounting, characteristics of the theoretical framework,‬‬
‫‪presentation of the theoretical framework, inventory adjustments, presented items, accrued items,‬‬
‫‪estimated items, financial statements, income statement, retained earnings list, financial position‬‬
‫‪list, cash flow statement.‬‬

‫)‪APPENDIX: (Help and Information‬‬

‫‪KNOWLEDGE UNIVERSITY‬‬

‫‪Page | 6‬‬
 KNOWLEDGE UNIVERSITY

Ministry of Higher Education and

Scientific Research
Kurdistan Region – Iraq

GRADING SCHEME
Group ECTS Grade % of Students/Marks Definition GPA
A - Excellent Best 10% Outstanding Performance 5
B - Very Good Next 25% Above average with some errors 4
Success Group
C - Good Next 30% Sound work with notable errors 3
(50 - 100)
D - Satisfactory Next 25% Fair but with major shortcomings 2
E - Sufficient Next 10% Work meets minimum criteria 1
More work required but credit
FX – Fail (45-49)
Fail Group awarded
(0 – 49) Considerable amount of work
F – Fail (0-44)
required

Note:
NB Decimal places above or below 0.5 will be rounded to the higher or lower full mark (for example a mark of
54.5 will be rounded to 55, whereas a mark of 54.4 will be rounded to 54. KNU has a policy NOT to condone
"near-pass fails" so the only adjustment to marks awarded by the original marker(s) will be the automatic
rounding outlined above.

Useful Resource:

Designing Learning, From module outline to effective teaching

https://www.sun.ac.za/english/faculty/arts/Documents/Designinglearning.pdf

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