Faculty
Compulsory Requirements (21 Hours)
301101 Principles of
Management
(3:3-0)
Prerequisite: None
The course aims at providing the
student with the basic knowledge of theories, principles, concepts and
contemporary practice of management in the business Sector. The course covers
the following topics: Meaning, importance, and evolution. The Course also covers
the managerial Functions: planning, decision-making, organizing, directing and
controlling. In addition to the enterprise functions such as production,
marketing, human resources, material management, finance, research and
development, knowledge and information management.
302101 Principles of
Microeconomics
(3:3-0)
Prerequisite: None
This course introduces the science of
Economics and the economic problem with its implications for the use and
allocation of economic resources. It also discusses value theories with
particular emphasis on supply and demand, equilibrium, price determination, and
elasticity. The course also discusses consumer behavior theory and consumer
equilibrium through utility and indifference curve analysis. Finally, it
discusses production theory and equilibrium through cost and revenue analysis
in different markets in the short run and the long run, as well as distribution
theory and factor price determination.
302111 Principles of Statistics
(3:3-0)
Prerequisite: None
This course introduces the science of
Statistics and statistical research methods. It also discusses sampling and
sample data collection and classification. It covers various topics in
descriptive statistics, correlation and regression analysis, time series, index
numbers and an introduction to probability theory.
303101 Principles of Accounting
(1)
(3:3-0)
Prerequisite: None
This course covers the definition of
accounting, the role accounting plays in the business environment, and its
historical development. The course discusses the definition of the economic
unit and its relation to the accounting cycle, and the accounting system and
its components. It covers the recording of financial transactions relating to
capital investment, fixed asset, cash, inventory, notes payable and notes
receivable and other transactions. The course ends with preparing the income
statement and balance sheet. Accounting principles, concepts, and postulates
are also discussed briefly.
304101 Introduction to E-Business
(3:3-0)
Prerequisite: None
This course aims to introduce students
to the origins and beginnings of E-business, the evolution of E-business
models, integrated E-supply chain management, virtual relationships (virtual
communities and E-markets), E-marketing and its importance in the E-business
environment, the evolution of E-payment systems, E-government and the provision
of E-services, Security and protection in the E-business environment, the
impact of social, ethical and cultural issues on E-business.
305201 Management Information
Systems
(3:3-0)
Prerequisite: 9600101
This course introduces the basic
concepts of Management Information Systems and their applications in business
organizations. This includes MIS classification, functions, components,
technology infrastructures, and their impact on various management levels. The
course also includes such important topics like E-business and E-commerce,
information systems security, and information resources management. Labs
include hands-on training to develop selected MIS applications using MS Access.
306101 Principles of
Marketing
(3:3-0)
Prerequisite: None
This course aims at defining marketing,
its foundation, Functions, and stages. Analyzing the marketing environment, the
marketing mix (product, price, promotion, and distribution), market
segmentation, consumer behavior, marketing information systems, and
international marketing. In addition, marketing through the internet and the
social responsibility of marketing will be briefly discussed.
Department Compulsory
Requirements (60 Hours)
301212 Operations & Production
Management
(3:3-0)
Prerequisite: 302110
The course covers the concepts,
Strategies, and quantitative methods and analysis for decision making in the
functions of production and operations management, which are: Demand
forecasting, planned location, facility layout, process strategies, capacity planning,
supply chain management, process planning and design, quality control,
aggregate planning, and scheduling.
302213 Financial Management
(3:3-0)
Prerequisite: 303102
Objectives of financial management.
Financial management functions. Financial Analysis. Financial Ratios. Liquidity
Ratios. Activity Ratios. Debt Ratios. Profitability Ratios. Market Ratios. Time
Value of Money. Future Value. Present Value. Bonds. Shares. Working Capital
Management. Liquidity Management. Cash Management. Inventory.
303102 Principles of Accounting
(2)
(3:3-0)
Prerequisite: 303101
Accounting Adjustments for elements of
Statements of Financial Position, Cash Adjustments, Accounts Receivables, Notes
Receivable, Inventory, Short term Investments, Current Liabilities, Preparing
Financial Statements after adjustments.
303201 Accounting for Corporations and
Partnerships
(3:3-0)
Prerequisite: 303102
Formation of Partnership, changes in
partnership contracts, distribution of profit and loss, partnerships
liquidation, limited liability companies, accounting for corporation, issuance
and redemption of shares and bonds, changes in capital, preparation of
financial statements for partnerships and corporations.
303205 Accounting for Financial
Institutions
(3:3-0)
Prerequisite: 303102
Accounting for financial institution in
banks and insurance companies. Operations of banks and their departments. The
accounting practices in deposits and current accounts, letters of credit and
letters of guarantee and bills of collection. Preparation of banks financial
statements, types of insurance, accounting for different insurance types, life
insurance.
303210 Cost Accounting (1)
(3:3-0)
Prerequisite: 303102
Cost Accounting Concepts, it’s role in
the organization, costs behavior, costs systems -Job order and Process costing,
joint and by product costs, methods of allocation common cost, and service's
center costs, cost theories, statement of cost of goods manufactured and
financial statements for manufacturing companies.
303218 Intermediate Accounting
(1)
(3:3-0)
Prerequisite: 303102
Preparation of financial statement
according to international accounting standards (comprehensive income
statement, Statements of Financial Position, Statement of owners’ Equity,
Statement of Cash flows).
Accounting for the major elements of
assets side in statement of financial position. Short and long-term
investments, property; Plant; Equipment; Natural resources and intangibles; Inventory.
303220 Intermediate Accounting
(2)
(3:3-0)
Prerequisite: 303218
Accounting for the major elements of
liabilities side of statement of financial position statements. Time value of
money, accounting treatments for short-and long-term liabilities, equity,
disclosures, bonds, contingent liabilities. Stockholders’ Equity, revenue
recognition, leases, Accounting for pensions and Post-Retirement Benefits.
303301 Managerial Accounting
(3:3-0)
Prerequisite: 303102
Use of accounting information for
managerial purposes to make rational decisions. Cost classification and
behavior, cost-volume-profit analysis; relevant cost for decision making,
pricing decisions; Make or buy decisions; Decentralized management; Budgeting,
and operational and capital budgets.
303305 Financial Statements Analysis
(3:3-0)
Prerequisite: 303201
Concept of Financial Analysis,
Financial strategic analysis, the approaches and methods used in analyzing
corporate financial statements. Measure and assess the entity's performance
with regard to profitability, liquidity, solvency, capital structure and risk. Techniques used in leverage analysis, basic and diluted earnings per share,
preparation and analysis of cash flow statement, earnings quality, Proforma
Financial Statement, forecasting financial failure.
303310 Accounting Information Systems
(3:3-0)
Prerequisite: 303102 + 305101
Basic concepts, functions, and the
factors influencing the design of an accounting information system. Designing a
database for an accounting information system, practical application of the
previous topics by using the accounting software QuickBooks.
303315 Governmental Accounting
(3:3-0)
Prerequisite: 303102
Objectives and characteristics of
accounting systems in governmental entities. Cash and accrual Base,
governmental accounting principles and reporting standards in relation to: Revenues,
expenditures, and budgeting. Statement of Financial Performance. Budget
preparation and implementation, government financial policy, International
Public Sector Accounting Standards.
303325 Accounting Theory
(3:3-0)
Prerequisite: 303201
The historical background of
accounting. Conceptual framework of accounting, accounting principles,
assumptions, and constrains. Accounting Theory Definition, income concepts,
Entry Theory, Accounting measurement, Recognition, Presentation, and disclosure,
Cash and Accrual base, inflation accounting, accounting theories, Foreign
Currency Translation.
303330 Auditing
(3:3-0)
Prerequisite: 303201
Auditing definitions, Code of Ethics,
Audit Types, auditor rights and responsibilities according to the professions
and the regulations. Audit Process, Materially, Audit Risk Evaluation, Internal
Control System. Audit Planning, auditing evidence, auditor report. Auditing
Revenue Cycle, and Purchase Cycle, fixed assets cycle, Auditing Assets.
303335 Islamic Accounting
(3:3-0)
Prerequisite: 303102
The accounting system from an Islamic
perspective; The history and evolution of accounting in the Islamic State and
the effect of Islamic Sharia on accounting principles and concepts. Islamic
financial institutions, relevant accounting treatments for Mudaraba and
Murabaha. Financial Statements of Islamic Banks.
303410 Advanced Accounting
(3:3-0)
Prerequisite: 303201
The accounting issues of merger,
acquisition and consolidated financial statements. Accounting transactions
between the holding company and its subsidiaries. Effects of changes in foreign
exchange rates and its effect on consolidated financial Statements.
303415 Tax Accounting
(3:3-0)
Prerequisite: 303201
The theory of taxation; Taxable income
for employees and companies and tax relating to revenues and capital
expenditures. The tax treatments for depreciation, reserves, gross profit and
net profit or loss. Sales tax law and its application. Sales and Tax Law.
303420 International Accounting
Standards
(3:3-0)
Prerequisite: 303218
International accounting standards
(IAS) and International Financial Reporting Standards (IFRS). International
Conceptual Framework. Practical cases for standards and their implementations.
Presentation of Financial Statements, Inventory, Cash flows statement, Leases,
Revenues from Contract with Customers, Changes in accounting Policies,
estimates and accounting errors, first adoption of IFRS. Financial instruments.
303425 International Auditing Standards
(3:3-0)
Prerequisite: 303330
Present the international auditing
standards, responsibilities of the auditor, audit planning, internal control,
audit evidences, using other auditor work, materiality, audit risk, sampling,
auditor report, and other standards.
303498 Graduation Project / Field
Training
(3:3-0)
Prerequisite: 301103 + 90 Hours
Approaches of scientific research.
Building accounting research according to scientific approach, field training
in companies related to accounting fields.
Department
Elective Requirements (6 Hours)
303320 Accounting for Special
Institutions
(3:3-0)
Prerequisite: 303102
Accounting for specialized entities and
firms such as co-operatives, hospitals, hotels, catering firms, social clubs,
and construction companies, preparation of financial statements for such firms.
Accounting for firms' departments and branches. Accounting treatment for
consignment goods. Installment Sales, Agriculture and Tourist entities, Social
Security.
303400 Internal Auditing
(3:3-0)
Prerequisite: 303330
internal audit Concept, Internal Audit
Elements, International Internal Audit Standards, Internal Control Assessment,
Corporation Governance, International Audit Standards in Public Sectors.
303405 Accounting Application Using
Computer
(3:3-0)
Prerequisite: 303102 + 305101
Basic concepts of spreadsheet
(Microsoft Excel software), and its applications in different accounting and
financial topics, use of accounting and financial data in Microsoft Access
program as a database.
303430 Cost Accounting (2)
(3:3-0)
Prerequisite: 303210
Control procedures related to costs.
The actual and standard costing systems, building standards, analyzing
variances related to cost items, and sales and profits, accounting treatments
for such variances. Activity-Based-Costing (ABC) system.
303435 Accounting Studies in English
(3:3-0)
Prerequisite: 303102
Fundamental concepts of financial accounting,
applying accounting cycle, prepare financial statements, cost behavior,
financial statements analysis tools.
303445 Special Issues in Accounting and
Auditing
(3:3-0)
Prerequisite: 303218 + 303330
Forensic accounting, E-business risk,
fraud, and deceive, code of ethics, human resources, social Accounting,
governance, financial culture, earnings management.
Department Supportive Compulsory
Requirements (12 Hours) 301103
Introduction
to Research Methods
(3:3-0)
Prerequisite:
302111
The course identifies the basics of the
scientific research, and clarifies the tools, methods and approaches that can
be used, and thus, the student will be able to prepare and write different
reports and research. This in turn will help the student to overcome and deal
with several life problems in a scientific manner.
302102 Principles of
Macroeconomics
(3:3-0)
Prerequisite: 302101
This course introduces the macro
aspects of economic theory and the government role in the current economic
systems. It discusses the circular flow model and national income accounts. It
also discusses the Classical and Keynesian theories of output and employment.
Consumption and investment theories, aggregate demand, equilibrium and the
multiplier and gap theories are analyzed in detail. These are followed by a
discussion of fiscal and monetary policies and their implications for
unemployment and inflation. The course concludes with an introduction to money
and banking, economic development, and international trade.
302110 Mathematics for Business
(3:3-0)
Prerequisite: None
Sets. Periods. Polynomial. Fraction.
Integer Exponents. Linear inequalities. Functions. Straight-line equation.
Derivation. Integration. Matrices.
305101 Introduction to Computer
Applications
(3:3-0)
Prerequisite: 9601099 / P.T
Introduction introduces students to the
basic concepts of computer, computer applications and the Internet. Plus, how
to use computer and file management. In this course, students will learn how to
use the following applications:
Ms Word
Ms Excel
Ms PowerPoint
This course also includes an
introduction to web page design and training students to design web pages using
Ms Word application.
Department
Elective Requirements (From Other Faculty Department)
(6 Hours)
301217 Social Responsibility and
Business Ethics
(3:3-0)
Prerequisite: 301101
The course aims to illustrate social
responsibility within a historical context, its discipline and easement of
social performance and Multinational Corporation's responsibility. In addition
to understanding the concept of business ethics and its moral context that
governs decision making and its relation to corporate culture. Finally, the
course elaborates on the issues of corruption, transparency, and corporate
governance as relevant topics to social responsibility and business ethics.
301221 Commercial Legislations
(1)
(3:3-0)
Prerequisite: 301101
This course defines the general
provisions of organizations and the legal system for various commercial
companies. This course also includes a study of the Jordanian companies’ law,
by which the general provisions of the commercial companies stipulated in the
Jordanian companies’ law are explained.
304411 Entrepreneurship and Building
the Project Business Plan (3:3-0)
Prerequisite: 301101 + 90 Hours
Foundations of entrepreneurship,
entrepreneurial mind, strategic management in entrepreneurship, E-business and
entrepreneurship, sources of ideas for new projects, forms of business
ownership and franchising, the difference between shareholders and the nature
of business opportunities and planning for startups, develop a business plan,
develop a marketing plan, develop a financial plan, Cash flow management,
sources of funds: Equity and debt, global aspects of entrepreneurship.
305320 E-Commerce & E-Payment
(3:3-0)
Prerequisite: 304101 + 305201
Principles of E-commerce, E-markets,
retail E-commerce, consumer behavior, types of E-commerce, E-commerce models,
E-payment models, profit models, E-payment methods, ethics related to E-payment,
E-auctions.
306309 Sales Management
(3:3-0)
Prerequisite: 306101
The development of sales management,
the internal organization of sales management, choosing and training of sales
force, planning sales activities, sales objectives, methods for predicting
sales, the estimated sales budget, planning sales areas, sales quota of sales
representatives, and evaluation of sales force performance.
306311 Consumer Behavior
(3:3-0)
Prerequisite: 306101
The nature and importance of consumer
behavior, decision making process, market segmentation, the (personal,
psychological, social, and cultural) factors affecting the consumer behavior,
the culture and subculture, the social class, family, reference groups and
opinion leaders, motives, perception, learning, attitudes, and personality.
The nature and importance of consumer
behavior, decision making process, market segmentation, the (personal,
psychological, social, and cultural) factors affecting the consumer behavior,
the culture and subculture, the social class, family, reference groups and
opinion leaders, motives, perception, learning, attitudes, and personality.
