About this course
مادة أساسية تهدف إلى بناء فهم قوي لدى الطالب للمفاهيم الرياضية وتطوير مهارات التفكير والتحليل وحل المسائل. يتعرف الطالب خلالها على مجموعة من الموضوعات الأساسية في الرياضيات، مع التركيز على العمليات الجبرية، المعادلات، الدوال، والتمثيل البياني، وتطبيقها من خلال مسائل وأمثلة عملية تساعده على فهم المفاهيم وتوظيفها في المواد الجامعية المختلفة.
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Chapter 2 Lectures
8 Parts
Introduction
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Introduction to Chapter 2
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Conceptual Framework for Financial Reporting
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1st Level :Basic Objective (Why)
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2nd Level -Fundamental Concept
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Elements of Financial Statements
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3rd Level -Recognition Measurement , and Disclosure Concept
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Basic Principle of Accounting
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Chapter3:The accounting information system
14 Parts
Introduction
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Basic terminology
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Financial Statements and Ownership structure
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identifying and recording transactions and other events
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Trial balance , Adjusting entries
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explain the accrual basis of accounting and the reasons for adjusting
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Adjusting entries for deferrals
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Depreciation
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Closing the Book
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the adjusted trial balances
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Prepare post-closing trial balance
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FINANCIAL STATEMENTS FOR A MERCHANDISING COMPANY
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Cash-basis accounting VS Accrual basis accounting
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Examples
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Chapter 4: Income statements and Related information
6 Parts
Introduction
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Income statement
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Components of the income statements
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Reporting within the income statements
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How to compute weighted average of ordinary shares outstanding
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Comprehensive income
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Chapter 5 : statement of financial position and statement of cash flow
9 Parts
Introduction
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Statement of Financial Position
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Non Current Assets
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Assets & Equity
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Liabilities
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Statement of Cash Flow
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Classification of Cash Flow
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Significant Non Cash Flow Activity
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Preparing the Statement of Cash Flows
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Chapter 7 :Cash and Receivables
9 Parts
Introduction
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Cash
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Bank Overdrafts & Account Receivables
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Cash Discounts
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Valuation of Account Receivable
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Estimating the Allowance
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Notes Receivables
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sale of receivable
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Secured Borrowing
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Chapter 8 :Valuation of Inventories ( A Cost-Basis Approach)
10 Parts
Introduction
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Inventory Issues
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Comparing Perpetual and Periodic System
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Determine COGS Under Periodic System
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Effect of Inventory Errors
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Cost Flow Assumption
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Assumed Cost Flow Method
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FifO , lifo , moving average
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moving average
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intermediate accounting 1 - LIFO Method
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Chapter 9 :Inventories : Additional Valuation Issues
3 Parts
Introduction
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Inventories- Additional Valuation Issues
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intermediate accounting 1
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5.00
1 Reviews
Reviews (1)
Ahmad Alshurafa
10/10/2026 | 19:20
