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ACCT 201



Course Code

ACCT 201

Course Title

Principles of Accounting and Financial Reporting

Course Credit

3 (3 + 0 + 0)

Prerequisite Course


Course Level


Course Description

The course aims at providing an understanding of accounting by focusing on the accounting system and principles and practices of financial accounting and preparing of financial reports in merchandising and services proprietorships, in addition, the course introduces the principles of financial reports analysis.

Course Material

Name of the book

Dr. Alfaisal, Abdullah (2001),"Accounting: Principles and Basics", Arabic Version, Khraji for Publishing, Third edition.

Reading Recommendation

-Publications & Reports of  SOCPA.

-Publications & Reports of  Saudi Capital Market Authority.

-International  Accounting Standards.

-Saudi accounting Standards.

- Publications & Reports of  IFAC.

Course Language


Last updated on : January 12, 2023 12:51am