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ACCT 318



Course Code

ACCT 318

Course Title

Intermediate Accounting (2)

Course Credit

3 (3 + 0 + 0)

Prerequisite Course

ACCT 317

Course Level


Course Description

This course introduces the foundations of measuring, showing, and declaring liabilities and equity, particularly in financial companies, in addition to some special accounting topics such as accounting changes and correcting mistakes, dealing with special cases of acknowledging revenue, and a cash flow statement.

Course Material

Radi, M.S., 1417, "Intermediate Accounting: Part two", Saudi Accounting association.

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