Department Details
Branch: Technological Management & Information(Arabic)
Department: Accounting
Location: Location

Department of Accounting Program

(168 credits)

 

Mathematics and Statistical courses: (9 credits)

Code

Course

Pre. Req.

Units

Lab.

Ex.

Lec.

 

 

 

 

 

 

 

MTH 001

Mathematics For Commercial Studies

--

3

--

2

4

MTH 002

Financial Mathematics

--

3

--

2

4

ST 001

Applied Statistics

--

3

--

2

4

 Administrative courses: (24 credits)

Code

Course

Pre. Req.

Units

Lab.

Ex.

Lec.

 

 

 

 

 

 

 

MNG 101

Principles of Management

--

3

--

--

4

MNG 102

Principles of Marketing

MNG 101

3

--

--

4

MNG 103

Organizational  Behavior

MNG 101

3

--

--

4

MNG 104

Materials Management

MNG 101

3

--

--

4

MNG 130

Production Management (A)

MNG 101

3

--

--

4

MNG 160

Personnel Management

--

3

--

--

4

MNG 181

Introduction to Business Administration

--

3

--

--

4

MNG 220

Finance and Financial Management 

MNG 101

3

--

--

4

 Accounting courses: (24 credits)

Code

Course

Pre. Req.

Units

Lab.

Ex.

Lec.

 

 

 

 

 

 

 

MNG 105

MNG 185

MNG 195

MNG 140

MNG 203

MNG 212

MNG 273

Principles of Accounting

--

3

--

2

4

Cost Accounting

MNG 105

3

--

2

4

Corporate Accounting

MNG 105

3

--

2

4

Tax Accounting

MNG 105

3

--

2

4

Selected Cooperate Accounting

MNG 105

3

--

2

4

Managerial Accounting

MNG 105

3

--

2

4

Auditing (1)

MNG 105

3

--

2

4

CS 203

Computer Applications in Accounting

MNG 105

3

--

4

2

 Economic courses: (17 credits)

Code

Course

Pre. Req.

Units

Lab.

Ex.

Lec.

 

 

 

 

 

 

 

MNG 110

Principles of Economics

--

3

--

--

4

MNG 196

Economic Resources

MNG 110

3

--

--

4

MNG 182

Managerial Economics

--

3

--

--

4

MNG 284

Macroeconomics

MNG 110

3

--

--

4

MNG 285

Money, Banking & Foreign Trade

MNG 110

3

--

--

4

MNG 286

Principles of Public Finance

--

2

--

--

2

 Accounting Professional courses: ( 37 credits)

Code

Course

Pre. Req.

Units

Lab

Ex.

Lec.

 

 

 

 

 

 

 

MAC 228

Taxation (B)

MNG 140

3

--

2

4

MAC 212

Advanced International Accounting

MNG185,195

3

--

--

4

MAC 229

Governmental and National Accounting

MNG195,284

3

--

2

4

MAC 223

Accounting information Systems

MNG185, 212

3

--

2

4

MAC 225

Studies in Auditing 

MNG140, 273

3

--

2

4

MAC 214

Cost Systems

Mng 175

3

--

2

4

MAC 211

Operation research Application in Accounting

MAC 212,  ST    001

3

--

2

4

MNG 274

Feasibility Studies

MNG185,220

3

--

--

4

MAC 230

Commercial Studies in English

MNG185,212

3

--

2

4

MAC 213

Accounting Problems

MNG195,273

3

--

2

4

MAC 224

Managerial Policies

MGN212,220

3

--

2

4

MAC 226

Applied Project  ( Accounting )

--

4

--

2

4

 Law courses  ( 4 credits)

Code

Course

Pre. Req.

Units

Lab.

Ex.

Lec.

 

 

 

 

 

 

 

MNG 161

Principles of Law

--

2

--

--

4

MNG 215

Commercial Law

--

2

--

--

2

 Insurance courses: (3 credit)

Code

Course

Pre. Req.

Units

Lab.

Ex.

Lec.

 

 

 

 

 

 

 

MNG 205

Insurance

--

3

--

2

4

 Computer courses  ( 13 credits)

Code

Course

Pre. Req.

Units

Lab.

Ex.

Lec.

 

 

 

 

 

 

 

CS 001

Introduction to Computer

--

3

2

--

2

CS 002

Word Processing

CS 001

2

2

--

1

CS 004

Database

CS 001

2

2

--

1

CS 101

Computer Programming (A)

CS 001

2

2

--

1

CS 201

Computer Programming (B)

--

2

--

3

1

CS 202

Computer Programming (C)

--

2

--

3

1

 Collateral courses ( 6 credits)

Code

Course

Pre. Req.

Units

Lab.

Ex.

Lec.

 

 

 

 

 

 

 

LNG 001

English Language  (A)

--

1

--

2

2

LNG 002

English Language  (B)

LNG 001

1

--

2

2

LNG 101

English Language  (C)

LNG 002

1

--

2

2

LNG 201

English Language  (D)

LNG 101

1

--

2

2

LNG 202

English Language  (E)

LNG 201

1

--

2

2

OrLNG 103

German Language (A)

--

1

--

2

2

LNG 203

English Language  (F)

LNG 202

1

--

2

2

OrLNG 211

German Language (B)

--

1

--

2

2

Cultural courses: (4 credits)

Code

Course

Pre. Req.

Units

Lab.

Ex.

Lec.

 

 

 

 

 

 

 

HUM 101

Cultural Course (A)

--

1

--

2

2

HUM 202

Cultural Course (B)

--

1

--

2

2

PHE 001

Physical Education (A)

--

0.5

--

2

1

PHE 002

Physical Education  (B)

--

0.5

--

2

1

PHE 201

Physical Education ( C )

--

0.5

--

2

1

PHE 202

Physical Education (D)

--

0.5

--

2

1

 Engineering and Technological courses ( 9 credits)

Code

Course

Pre. Req.

Units

Lab.

Ex.

Lec.

 

 

 

 

 

 

 

ENG 003

Engineering Graphics

--

2

--

3

1

ENG 005

Production Technology

--

2

--

--

2

ENG 120

Technological Concepts

--

1

--

--

2

ENG 888

Production Workshop

--

1

--

3

--

CHM 001

Basics of Chemical Engineering

--

1

--

2

1

ME 200

Basics of Mechanical Engineering

--

1

--

2

1

ENG 200

Basics of Electrical Engineering

--

1

--

2

1

 Practical Training : (18 credits)

Code

Course

Pre. Req.

Units

Lab.

Ex.

Lec.

 

 

 

 

 

 

 

ITR 001

Practical Training (1)

--

4

--

30

--

ITR 002

Practical Training (2)

ITR 001

4

--

30

--

ITR 201

Practical Training (3)

ITR 002

5

--

30

--

ITR 202

Practical Training (4)

ITR 201

5

--

30

--

 

Courses Description

 

     MTH 001 Math For Commercial Studies (3cr)

 

Differentiation including: real number, function, limits, first derivative of basic function, exponential and logarithmic function. Logarithmic differentiation, differentiation of implicit function and higher order derivatives. Application of differentiation including: extreme points and graph drawing, some business application. Integration including: indefinite and definite integrals, integration application, area under curves. Determinants and matrices including: determinants, matrices, solution of systems of linear equations: Cramer’s and Gauss-Jordan’s methods.   

 

MTH 002 Financial Mathematics (3cr)

 

Simple interest, compound interest, present value, future value, cash flow series: uniform series, gradient series, geometric series.

 

 

ST 001 Applied Statistics (3cr)

 

 

Introduction and basic definition, sampling and data representation including:  sampling, frequency tables, graphs. Descriptive measurements including:  measures of central tendency, measures of dispersion. Sample correlation and regression including: person correlation coefficient, spearman coefficient, method of least squares, regression line Y = a+ b X, regression line x = c + d Y, relation between regression and correlation, the general trend and introduction to time series. Introduction to probability and distributions including: introductory probability – frequency approach, the binomial distribution, Poisson distribution, the normal distribution. Index numbers.     

 

CHM 001 Basics of Chemical Engineering (1cr)

 

Gaseous state, liquefaction  of gases, liquid state, refrigeration. Solutions and colligative properties. Electrochemistry and metallic corrosion. Water treatment. Cement. Desalination. Petroleum–based industries. High polymers. Lubricants and detergents.

 

CS 001 Introduction To Computers  (3cr)

 

This courses is a survey of computer terminology and concepts. The history, state of the art and future of data processing are discussed. The course covers basic hardware and software concepts. The computer’s effect on society is also discussed, operating systems, DOS as an example

 

CS 002 Word Processing (2cr)

 

A study of the commercially available spreadsheet project management. Database and Word Processing programs as problem solving tools in an industrial engineering technology environment. The course should be taken early in the student’s program of study so that the skills and techniques learned will be available in subsequent courses. Laboratories are scheduled on an individual self-paced basis with extensive use of microcomputers.

 

   

CS 004 Database (2cr)

 

Database and files basic concepts, storage media, files management, filing systems and database systems, database traditional models – hierarchical, relational and network.

CS 101 Computer Programming (A) (2cr)

 

Prerequisite CS 001: This course introduces students to structured programming with the high level language PASCAL. The techniques are covered with laboratory assignments. Topics progress from basic PASCAL syntax and semantics to sequential non-text files. Procedures and functions are covered early in the course to enable the  student to write modular programs. The course also covers control features, data structures, standard 1/0 libraries and language operators.   

 

CS 201 Computer Programming (B) (2cr)

 

Prerequisite CS 001: Advanced computer programming techniques are taught and practised in laboratory assignments. Emphasis is on the advanced features of computer language, including such topics as recursive routines, records, pointers, and sets. Basic data structures such as stacks, queues, and lists.

 

CS 202 Computer Programming (C) (2cr)

 

Prerequisite CS 001: Introduction to the solution of problems on a digital computer using structured programming language. Data processing concepts using interactive time-shared terminal computer systems. Writing, debugging and running programs on various digital computer systems.

 

CS 203 Computer Applications in Accounting (3cr)

 

The design of accounting system platform. Documentation and data entry in accounting system, files and ledgers of accounting system. Database of accounting system, financial reporting and forms of accounting system.

ENG 003 Engineering Graphics (2cr)

 

 

The principles of engineering drawing, drawing the three views from the isometric, principles of dimensioning, how to read an engineering drawing.

 

ENG 005 Production Technology (2cr)

 

General idea about metal cutting process, turning, shaping, milling, basic production processes, casting, welding, metal forming.

 

 

ENG 120 Technological Concepts  (1cr)

 

Industry and technology. Engineering materials, standardization and interchange-ability. Material handling and storage. Energy. Pollution and waste disposal. Information systems. Report writing. Selected industries textile, garment, plastics, refrigeration, pumps, electric, etc…) 

 

ENG 200 Basics of  Electrical Engineering (1cr)

 

Ohms Law, Kerchief’s Law, loop current, node voltage, superposition, AC circuits.

 

 

ENG 888 Production Workshop (1cr)

 

 

Practical training on simple workshop tools, machine tools, casting, welding, metal forming.

 

ME 200 Basics of Mechanical Engineering. (1cr)

 

A selection of mechanical engineering topics such as : Pumps, compressors, heat engines, transmission - to familiarize the students with functions, operation and applications.

 

MNG 101 Principles of Management (3cr)

 

Basics of management theory and science. The course features planning, organizing, leading, controlling and environmental and managerial activities.

 

MNG 102 Principles of Marketing  (3cr)

 

Prerequisite MNG 101: Modern principles and concepts of marketing,     planning, organization and controlling marketing activities, adopting      scientific criteria and decision - making marketing methods in studying various fields, e.g industry, service, etc. Marketing organizations.

 

 

 

MNG 103 Organizational Behaviour (3cr)

 

Introduction, fundamentals of individual behaviour, understanding motivation, designing motivation jobs, individual decision-making, foundation of group behaviour, communication and group decision-making, leadership, power and politics, conflict, foundation of organisational structure, performance appraisal and reward system, organisation culture, organisational change and development.

 

MNG 104 Materials Management (3cr)

 

Material function, material organization, purchasing function, purchasing procedure, negotiation, make or buy decision, value analysis, storage function, organization of stores, stock levels, the classic inventory model, economic order quantity, storage equipment, warehouses design and layout, material handling in warehouses, safety considerations in warehousing.  

 

MNG 105 Principles of Accounting (3cr)

 

Accounting concepts including nature and basic elements of financial position, accounting equation. Analyzing and classifying transactions including: introduction, the account, the double-entry system, the ledger, and the trial balance. Recording transactions including journalizing and posting. Financial statements including income statements and balance sheets.

 

MNG 110 Principles of Economics (3cr)

 

An introduction to economics as a solid background to micro and macroeconomics. Emphasis is given to economic methodology and basic terminology and concepts including how to read graphs, understand the basic elements of supply and demand, market mechanism and its equilibrium, and equilibrium price and the basic concepts of international trade.

 

MNG 130 Production Management (A) (3cr)

 

Introduction including the field of operations management, closed versus open systems, development of operation management, operation strategy and competitiveness including operations strategy in manufacturing, operation strategy in services, meeting the challenge, productivity measurement. Product design and process selection-manufacturing including designing for the customer, product development, linking design and manufacturing, process selection, process flow design, process analysis. Technology management including: technology in manufacturing, technologies in services, evaluation of technology investments. Product design and process selection services including the nature of services, designing services organization. Strategic capacity planning and concepts. Facility location - issues in facility location, plant location methods, locating service facilities. Facilities layout, basic production layout, process layout, group technology, fixed-position layout, retail service layout, office layout. Job design, work measurements and learning curves - job design decisions, behavioural consideration in job design, physical considerations in job design, work methods, work measurement standards, financial incentive plans, learning curves.

    

MNG 140 Tax Accounting (3cr)

 

Introduction to uniform tax, transferred funds revenues, manufacturing and commercial revenues activities, salaries and wages- non- commercial jobs revenues, building and land revenues, treasures, tax exemptions and procedures of collection.

 

MNG 160 Personnel Management (3cr)

 

An introduction to personnel / human resources management, today’s labour force, equal employment opportunity laws and applications, job analysis and design, personnel planning, recruitment, employee selection, employee training and

 

MNG 161 Principles of Law (2cr)

 

An introduction to the basic principles of law. Topics include: definition, characteristics of legal rules, legal branches, legal sources, e.g. traditions, Islamic jurisprudence and natural law, application and interpretation of legal articles and provision. 

 

MNG 181 Introduction To Business Administration  (3cr)

 

Overview of marketing activities, production and operation activities, financial activities, human resources and personnel activities, managerial activities compound with project activities, environmental and managing project activities.

 

MNG 182 Managerial Economics (3cr)

 

An applied branch of economics related to more directly practised business disciplines including management, accounting, marketing, corporate strategy and concerned with resources allocation decisions in private and public sectors.

 

MNG 185 Cost Accounting (3cr)

 

Fundamentals including main purpose, cost and financial accounting. Terms including direct and indirect costs, cost behaviour patterns, fixed and variable costs, costing system, cost classifications. Income effects of alternative inventory methods including financial statements and cost information, variable costing and absorption costing. Process costing system including direct material and direct labour. Cost allocation including, terminology, methods of allocating joint costs, choosing indirect cost pools and cost rates.

 

MNG 195 Corporates Accounting (3cr)

 

Partnerships including features, opening partnership account, additional investments, drawing accounts, loans from partners, withdrawal of a partner, and liquidation of a partner. Corporations including: features, formation, stockholders equity, cash dividends authorization and issuance of capital stocks, stocks issued for non- assets and assets, and issuance of bonds.

 

 

MNG 196 Economic Resources (3cr)

 

To Provide the basic concepts and theories of economic resources and its relationship to economic problems. Main topics include: methods of managing and classifying economic resources, areas of distribution.

 

 

MAC 226 Applied Project (4cr)

Students are asked to apply theoretical e Accounting  knowledge to work on a practical problem related to any business area, e.g. economic feasibility, management control, cost accounting, marketing.

 

MNG 203 Selected Corporates Accounting (3cr)

Accounting studies of selected corporates, such as hotels, tourist projects, banks, insurance companies and general societies.

 

MNG 205 Insurance (3cr)

 

This course should be studied by senior business administration students. The main emphasis is on: risk and insurance theory, types of insurance, mathematics and premium calculation.

 

MNG 212 Managerial Accounting (3cr)

 

Fundamentals including definitions, managerial, cost and financial accounting systems. Cost-volume profit relationships including terminology, break-even point, contribution margin and gross margin. Budget and standard as keys to planning and control including master budget, advantages and types, cash budget. Flexible budget, variances, and management control including static budgets and flexible budget, price variances and efficiency variances, overview of variance analysis. Analysis of financial statements. Evaluation of new project.     

 

MNG 215 Commercial Law (2cr)

 

An introduction to the basic principles of  commercial transactions. The course features: types of companies, e.g. partnership, corporation…etc, commercial papers, e.g. promising notes, cheques, and businessman and trading shop.

 

MNG 220 Finance and Financial Management  (3cr)

 

Financial environments and markets, financial statements and the role of financial manager, cash flow and technical analysis, fundamental analysis and financial planning, risk and return portfolio theory, assets valuation      (CAPM&APT), cost of capital budgeting, leverage, capital structure and agency theory, short-term financing source, long-term financing source, assets and liabilities management, financial derivatives.

 

MNG 273 Auditing (3cr)                                   

 

Audit evidence conceptual framework underlying the independent audit. Auditing standards. Ethics underlying the public accounting profession. Accounting legal liabilities. Planning and supervising the audit. Study and evaluation of internet control. The computer as an audit tool. Audit procedures. Report of audit.

  

MNG 274 Economics of Projects and Feasibility Studies (3cr)

 

Definition and  basic concepts. Terminology. Identification of venture ideas – opportunity study. Pre- feasibility study, support ( functional ) study. Market plant capacity and analyzing penetration policies. Technical analysis: Location, equipment, labour, organization, schedule. Financial analysis: need source, forms, cash-flow. Economic analysis: simple, discounted, uncertainty. Social analysis: net value added, foreign exchange.

 

MNG 284 Macroeconomics (3cr)        

 

Macroeconomics is the study of the behavior of the economy as a whole. Students learn to examine the overall nation’s output, to evaluate the success of an economy’s performance. Main topics: classical macroeconomic theory, wages, prices, employment, production, saving, investment, and the rate of interest, the Keynisan macroeconomics theory, the theories of inflation and investments, Keynsian and classical models compared and evaluated, economic growth and policy, the consumption function.

 

MNG 285 Money, Banking & Foreign Trade (3cr)

 

The Nature of money and monetary institutions : First: money including its nature, function, its demand and supply, instruments and objectives of monetary policy. Second: banking including types of banking systems the Central bank of Egypt, commercial banks, Islamic banks and regional banks. Money  creation by banking system and depository institutions. Importance and necessity of international trade. The law of comparative advantage, the gains from trade: tariffs, quotas, other trade restrictions. The balance of payments and exchange rates and the international monetary system.

 

MNG 286 Public Finance (3cr)

 

Introduction. Taxation and public expenditures including the Egptian tax system, evaluating the tax system, public expenditures, evaluating the role of government, fees and returns from the income calculations. Distribution of income. National income and fiscal policy. The economics of budget deficits. The balance of payments.

 

HUM 101 Cultural Course (A) (1cr)

 

Definition of culture heritage , it's sources , ups and downs , objectives and motivations. Throwing light on some of the scientific facts brought about by human civilization.

HUM 202 Cultural Course (B) (1cr)

 

the development of the social , political and economic systems. The rise and development of the national movement and its role in achieving independence and democracy.

 

 

LNG 001 English Language (A) (1cr)

 

Intermediate English. Drills in pronunciation, basic English structures and development of business administration vocabulary. Reading of simplified texts on commercial topics.

 

LNG 002 English Language (B) (1cr)

 

Prerequisite LNG 001: Upper intermediate English. Students are introduced to more complex structures. Presentation of phrasal verbs, business letter writing and further development of technology management terminology.

 

 

LNG 101 English Language (C) (1cr)

 

Prerequisite LNG 002: More practice in reading commercial and business administration texts and development and expansion of related vocabulary.  

 

LNG 103 German Language (A) (1cr)

 

Beginner’s course. Development of speaking ability and mastering of German basic structures. Reading and understanding of sample texts.

 

LNG 201 English Language (D) (1cr)

 

Prerequisite LNG 101: Expansion of oral and written skills. Introduction of more sophisticated reading material on technology management and information.

 

LNG 202 English Language (E) (1cr)

 

Prerequisite LNG 201: Advanced Business English. Systematic discussion of all types of business correspondence. Intensive drilling in report and telex report, note-taking, business meetings and proceedings.

 

LNG 203 English Language (F) (1cr)

 

Prerequisite LNG 202: Continuation of English E with more emphasis on advanced reading in up-current business topics including privatization, computerized accounting, advertising and up-to-date marketing. 

 

LNG 211 German Language (B) (1cr)

 

Systematic discussion of grammatical difficulties. Oral practice and reading of more difficult texts. Practice in guided composition.

 

PHE 001 Physical Education (A) (0.5cr)

 

Understanding the philosophical basics of recreation, some advice and specific information about recreational programs, different views of pioneers in the education aspects of recreation,  spare  time and it’s uses, sports and life.

 

Or ACT 111 Art Activities (A) (0.5cr)

 

Appreciation of the artistic aspects of natural elements, studying the artistic effect of light and shadow, arts workshop, woodwork practice, making simple original colour designs on glass material, metal and leather artistic creation.

 

PHE 002 Physical Education (B) (0.5cr)

 

Definition of sports, recreation between playing and some cultural phenomena, playing theories, suggestions of recreational programs for grown-up people, recreation in industry.

 

Or ACT 112 Art Activities (B) (0.5cr)

 

Introduction to dramatic arts, origin and development of dramatic art, vocal training and oral performance, character representation, dealing with the audience, study of different dramatic forms, play-acting.

 

PHE 201 Physical Education (c) (0.5cr)

 

Understanding the philosophical basics of recreation, some advice and specific information about recreational programs, different views of pioneers in the education aspects of recreation,  spare  time and it’s uses, sports and life.

 

Or ACT 211 Art Activities (C) (0.5cr)

 

Appreciation of the artistic aspects of natural elements, studying the artistic effect of light and shadow, arts workshop, woodwork practice, making simple original colour designs on glass material, metal and leather artistic creation.

 

PHE 202 Physical Education (D) (0.5cr)

 

Definition of sports, recreation between playing and some cultural phenomena, playing theories, suggestions of recreational programs for grown-up people, recreation in industry.

 

ACT 212 Art Activities (D) (0.5cr)

 

Introduction to dramatic arts, origin and development of dramatic art, vocal training and oral performance, character representation, dealing with the audience, study of different dramatic forms, play-acting

 

ITR 001 Training (1) (4cr)

 

The student learns to identify the various production units and the way they interconnect in the production process. He is also trained to operate various pieces of machinery in order to recognize his technical inclinations as a prelude to his selection of a specification within the institute. The student is also trained to identify raw materials, and to follow up the different processes leading to the manufacture of final products. The duration of this industrial training is thirty hours per week spread over a minimum of five days for one acadmic term.

 

ITR 002 Training (2) (4cr)

 

Students should be trained to deal with recruitment of workers and laws regulating manpower, studying the orgainsation framework of a factory, insurance system, wages and incentives system, production systems, pension system and marketing sales production.

 

ITR 201 Training (3) (5cr)

 

This course aims at enabling students to put to practice the accounting courses they have studied theoretically. Main areas to be covered: accounting cycles steps, preparation of financial statements, evaluating performance by means of financial ratio, tax calculating methods, purchasing system and warehousing.

 

ITR 202 Training (4) (5cr)

 

Students should be trained to follow up planning and management control. Main topics include: production planning methods, documents cycle to follow up production planning, quality control procedures, productivity analysis: measuring, improving…. etc. and budget preparation.

 

MAC 214 Cost Systems     (3cr)

 

Prerequisite MNG 175: This course deles with job order costing, process costing, contracts costing, activity – based systems and production cost variances.

 

MAC 212 Advanced International Accounting (3cr)

 

Prerequisite MNG 185,195: This course deals with financial reporting in the global Area, harmonizing financial reporting standards globally, International accounting  standards, accounting for derivatives.

 

MAC 213 Managerial Accounting Problems ( 3cr)

A detailed analysis of costs relevant to non-routine and long range planning, capital budgeting, joint costing, production mix and yield variances, uncertainty in decision making involving subjective probabilities and the role of cost accounting in operations research. Prerequisite: ACC 325. Offered occasionally.

MAC 228 Taxation (B)    (3cr)

 

Prerequisite MNG 140: This course deals with: uniform tax, co-operation tax, taxation problems in pension fund, capital leases. 

 

MAC 229 Governmental and National Accounting    (3cr)

A study of accounting techniques as applied to the accounting systems of a governmental unit: federal, state and local or political subdivisions and public institutions such as schools, hospitals and other not-for-profit institutions. Emphasis is placed on fund accounting as distinguished from profit-motive accounting. Prerequisite: ACC 222 or 235. Offered occasionally.

MAC 223  Accounting Information Systems (3cr)

 

Prerequisite MNG 185,212: This course deals with systems development, systems planning Analysis and design, systems implementation, and control, special topics in Accounting information systems.

 

MAC 224  Managerial Policy (3cr)

 

Prerequisite MNG 212, 220: student studies the aims of the organization and the different strategies applied in (BOSTON) General electric. Also study the points of strength and weakness in each strategy. 

 

MAC 225  Studies in Auditing  (3cr)

 

Prerequisite MNG 140, 273: This course deles with internal audit, auditing complex EDP systems, legal liability and offering other services.

 

MAC 211 Operation Research Application in Accounting (3cr)

 

Prerequisite ST 001, MNG 212: This course concerned with linear programming, formulation and computer solution, solving linear programs by the simplex method, transportation problem, integer programming, goal programming, network models in linear programming, project planning with PERT, waiting  lines and simulation.   

 

MAC 226 Applied Project  ( Accounting )   (3cr)

 

Either making on Accounting information system, cost systems, program of Auditing, or making scientific paper to any Accounting problem.  

 

MAC 230 Commercial Studies on English Language   (3cr)

 

Accounting basics, financial accounting characteristics, financial statement (concepts, structure), financial statement analysis, cost accounting characteristics, reliance costs to decision making, accounting for planning and controlling purpose, basics of auditing.