Page 16 - Graduate Studies Bulletin

GRADUATE STUDIES BULLETIN

STUDY PLAN

COURSE DESCRIPTIONS

ACC 501 Financial Accounting

Credits: 3(3-0-0) Prerequisite: None

The course is designed to develop an understanding of accounting

principles based on basic concepts and methods used in corporate

financial statement. Major topics include: the basic accrual model, analysis

of transactions, balance sheet, income statement and cash flow statement

construction and analysis. The course is expected to enable students to

analyze the actual financial reports and understand how basic concepts

and methods of financial accounting are applied to issues such as long-term

assets, inventory, sales, receivables, debt securities, corporate ownership,

international operations, and analysis of financial statements.

ACC 520 Managerial Accounting

Credits: 3(3-0-0) Prerequisite: ACC 501

The course deals with the tools and techniques for internal use of

accounting information for managerial decisions. It specifically focuses on

cost accumulations and analyses, alternative costing methods, accounting

aspects of planning, budgeting and budgetary control, financial and non-

financial performance evaluations, and other relevant uses of accounting

information in the decision-making process.

BUS 505 Introduction to Business

Credits: 3(3-0-0) Prerequisite: None

The course provides background information related to the field of business

15PRINCE SULTAN UNIVERSITY