ACCT 416
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Department |
ACCOUTING |
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Course Code |
ACCT 416 |
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Accounting Theory |
|
|
Course Credit |
3 (3 + 0 + 0) |
|
Prerequisite Course |
ACCT 401 |
|
Course Level |
Electives from within the Department |
|
Course Description |
The course introduces the conceptual framework and theoretical and philosophical bases of accounting especially financial accounting. In addition, it introduces the different methodologies and approaches for building accounting theory. The course also gives special attention to Saudi financial accounting standards |
|
Course Material |
AL- Humaied, Abdulrahman "Accounting Theory", 2009 |
|
Reading Recommendation |
AL- Sherazi, A. M., "Accounting Theory", Daral Selasil, Kuwait, 1990 |
|
Course Language |
Arabic |
