THE ARAB AMERICAN UNIVERSITY ‫الجامعـة العربيـة األمريكيـة‬

FACULTY OF Administrative and Financial

Sciences ‫كلية العلوم اإلدارية‬
Tel .970-4 – 2510801/1-5(Ext…. ) ‫والمالية‬
Fax : 970-4-2510….  970-4-2510801/1-5
(Ext…..)
…2510-4-970 : ‫فاكس‬

Course Syllabus

A. COURSE INFORMATION
Name Accounting Principles I
Code 02011101
Credit hours 3
1. Course
Status Obligatory Faculty Requirements

Pre-Requisite None
Semester Fall 2023-2024
Section Staff Day Time Location OH
1 Bayan rajab M W M

M w
2. Teaching
staff, time
and location

B. COURSE POLICIES
1. Attendance Students are required to attend all classes and to arrive on time. If a student is
Policy absent more that 25% of the times, he/she will receive W in the course. One
grade will also be deducted for each 1-hour absence from class. Students will not
be allowed in the classroom if they are more than 10 minutes late and will be
considered absent in such case.
1. Failure in attending a course exam other than the final exam will result in zero
mark unless the student provides official acceptable excuse to the instructor who
2. Absence from approves a makeup exam.
exam and
2- Failure in attending final exam will result in zero mark unless the student
handling
assignments provides official acceptable excuse approved according to the university
on time regulations.
3- Late policy will be applied if students fail to submit their Assignments and
projects on time.

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THE ARAB AMERICAN UNIVERSITY ‫الجامعـة العربيـة األمريكيـة‬
FACULTY OF Administrative and Financial
Sciences ‫كلية العلوم اإلدارية‬
Tel .970-4 – 2510801/1-5(Ext…. ) ‫والمالية‬
Fax : 970-4-2510….  970-4-2510801/1-5
(Ext…..)
…2510-4-970 : ‫فاكس‬

3. Academic Students are expected to be honest. Cheating is prohibited which may

Honesty Include but not limited to the following:
1- Copying from another student
2- Using materials not authorized by the department
3- Collaborate with other student during exam without permission
4- Stealing or buying a content of exam or assignments
5- Plagiarism, means stealing ideas and work of others and presenting it as yours
5- Using mobiles during exams
NOTE: Please read and understand AAUP policies and regulations
4. Grading D is the pass grade with a mark 50
System Policy
5. Teaching Student centered and active learning strategies will be utilized to
Methods accomplish the outlined student learning outcomes, and enhance the
teaching- learning process:

Lectures: Class sessions will involve lectures, video shows, case studies,
discussions and debates, and power-point presentations of related topics and
current issues related to course contents.

Readings: This is the responsibility of all students. Students should read the
relevant chapters of the textbook and materials before class. They should be
prepared to raise questions and arguments in class on related topics in the
class schedule.

In class learning activities: Students are encouraged to learn actively

individually and cooperatively in groups. Students are expected to engage
with the material, participate in the class, and collaborate with each
other. Students will be asked to analyze an argument, demonstrate role play,
discuss case studies, or apply a concept material to the real-world situation.

Outside class learning activities: Individual or Group projects and home

assignments can be assigned by the course faculty.

C. COURSE DETAILS
1. Course Course Description This course is designed to provide students with the basic
description knowledge needed to understand the mechanics of developing
& Purpose financial statements. These mechanics entail developing valuable
skills ranged from understanding how accounting information is

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THE ARAB AMERICAN UNIVERSITY ‫الجامعـة العربيـة األمريكيـة‬
FACULTY OF Administrative and Financial
Sciences ‫كلية العلوم اإلدارية‬
Tel .970-4 – 2510801/1-5(Ext…. ) ‫والمالية‬
Fax : 970-4-2510….  970-4-2510801/1-5
(Ext…..)
…2510-4-970 : ‫فاكس‬

collected and processed, and ended by explore how business

transactions are reported to outsiders in order to make informed
decisions. In short, students would gain fundamentals of new
language communicated in business. That is, accounting.
The main objective of the course is to equip students with the
Overall course knowledge of basic accounting concepts and principles
objectives needed by the sole proprietorship and merchandising
company to prepare their financial statements.

Upon completion of this course, the student should be able to:

(1): Recognize what is meant by accounting, its users and distinguish between the use
of both debits and credits in journalizing process.
2. CLO
(2): Organize the steps of accounting cycle in appropriate sequence.
(Course
(3): Perform the needed adjustments in the accounts included in the trial balance in
Learning order worksheet to complete the accounting cycle.
Outcome (4): Identify the classified components in the four financial statements.
) (5): Compare between perpetual inventory system and periodic inventory system.
(6): Apply each of the inventory valuation methods.
(7): Produce the Bank Reconciliation Statement.

Assessment Due date

Assessments Weight % Description CLO
Week
Tools for CLO
Non Graded
Quizzes
Post Class
Assessment
Critical Self
Reflection
Formative Assessment

Portfolio

Journal and
Logs
Oral
Questioning
Summative Assessment Multiple Choice Exam
Midterm Exam 30%
Ch. 1, 2,3,4
1,2,3,4 9

Essay exams
Quizzes 20% throughout the 1-7 15
semester
Participation throughout the
10% 1-7 15
(Attendance ) semester

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FCS2-P01-
THE ARAB AMERICAN UNIVERSITY ‫الجامعـة العربيـة األمريكيـة‬
FACULTY OF Administrative and Financial
Sciences ‫كلية العلوم اإلدارية‬
Tel .970-4 – 2510801/1-5(Ext…. ) ‫والمالية‬
Fax : 970-4-2510….  970-4-2510801/1-5
(Ext…..)
…2510-4-970 : ‫فاكس‬

Multiple Choice Exam

Final Exam 40%
All chapters 1-7 16

Total 100%

Group Quizzes
Exams Assignment Presentation Project
work
Outcomes
1st 2nd Midterm Final 1 5 2 1
√ √
CLO 1 √ √

√ √ √ √
CLO 2
CLO Assessment

√ √ √ √
CLO 3

√ √ √ √
CLO 4
4.

√ √ √
CLO 5

√ √
CLO 6 √

√ √
CLO 7 √

5. Course WK # Topic Material Assignment CLO

Schedule 1 CH. 1: Textbook 1
Introduction
and
Accounting
.in action

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FCS2-P01-
THE ARAB AMERICAN UNIVERSITY ‫الجامعـة العربيـة األمريكيـة‬
FACULTY OF Administrative and Financial
Sciences ‫كلية العلوم اإلدارية‬
Tel .970-4 – 2510801/1-5(Ext…. ) ‫والمالية‬
Fax : 970-4-2510….  970-4-2510801/1-5
(Ext…..)
…2510-4-970 : ‫فاكس‬

1. Process of
accounting:
input,
processing
and output.
2. Building
Blocks in
Accounting

CH. 1: Textbook
Introduction
and
Accounting
.in action
1. Process of
2 accounting: 1
input,
processing
and output.
2. Building
Blocks in
Accounting

CH. 1: Textbook
Introduction
and
Accounting
.in action
1. Process of
3 accounting: 1
input,
processing
and output.
2. Building
Blocks in
Accounting

4 Ch. 2: The Textbook 1.2

Recording
Process
Basic Steps in
Accounting

AAO-P05-R01 4 10/1/2022

FCS2-P01-
THE ARAB AMERICAN UNIVERSITY ‫الجامعـة العربيـة األمريكيـة‬
FACULTY OF Administrative and Financial
Sciences ‫كلية العلوم اإلدارية‬
Tel .970-4 – 2510801/1-5(Ext…. ) ‫والمالية‬
Fax : 970-4-2510….  970-4-2510801/1-5
(Ext…..)
…2510-4-970 : ‫فاكس‬

Cycle: The
first three
steps
(Journalizing,
posting, trial
balance).
adjustments,
adjusted trial
balance and
financial
statements.
Ch. 2: The Textbook
Recording
Process
Basic Steps in
Accounting
Cycle: The
first three
steps
5 1.2
(Journalizing,
posting, trial
balance).
adjustments,
adjusted trial
balance and
financial
statements.
Ch. 2: The Textbook
Recording
Process
Basic Steps in
Accounting
Cycle: The
first three
steps
6 1.2
(Journalizing,
posting, trial
balance).
adjustments,
adjusted trial
balance and
financial
statements.
7 Ch. 3: Textbook 3

AAO-P05-R01 4 10/1/2022

FCS2-P01-
THE ARAB AMERICAN UNIVERSITY ‫الجامعـة العربيـة األمريكيـة‬
FACULTY OF Administrative and Financial
Sciences ‫كلية العلوم اإلدارية‬
Tel .970-4 – 2510801/1-5(Ext…. ) ‫والمالية‬
Fax : 970-4-2510….  970-4-2510801/1-5
(Ext…..)
…2510-4-970 : ‫فاكس‬

Adjusting the
accounts: (the
fourth step):
Prepaid
expenses,
unearned
revenues,
accrued revenues and
accrued expenses.

Ch. 3:
Adjusting the
accounts: (the
fourth step):
Prepaid
8 expenses, Textbook 3.4
unearned
revenues,
accrued revenues and
accrued expenses.

Ch. 4:
Chapter 4:
Completion
the
Accounting
9 Textbook 3.4
Cycle:
The remaining
steps and
closing the
books.

Ch. 4:
Chapter 4:
Completion
the
Accounting
10,11 Textbook 5,6
Cycle:
The remaining
steps and
closing the
books.

Midterm Exam chapter 1,2,3,4

AAO-P05-R01 4 10/1/2022

FCS2-P01-
THE ARAB AMERICAN UNIVERSITY ‫الجامعـة العربيـة األمريكيـة‬
FACULTY OF Administrative and Financial
Sciences ‫كلية العلوم اإلدارية‬
Tel .970-4 – 2510801/1-5(Ext…. ) ‫والمالية‬
Fax : 970-4-2510….  970-4-2510801/1-5
(Ext…..)
…2510-4-970 : ‫فاكس‬

Ch. 5:
Perpetual
Inventory
System.
1.
12 Journalizing Textbook 5.6
merchandising
transactions.
2. Classified
balance sheet
element.
Ch. 6:
Periodic
Inventory
System.
13 1. Textbook 5.6
Journalizing
merchandising
transactions.
2. Valuation
Methods.
Ch. 6:
Periodic
Inventory
System.
14 1. Textbook 7
Journalizing
merchandising
transactions.
2. Valuation
Methods.
Ch.8: Cash &
Control:
Types of cash
15 and bank Textbook 7

reconciliation
statement.
16 1 --- 7
Final Exam chapter 1,2,3,4,5,6,8

D. REFERENCES

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FCS2-P01-
THE ARAB AMERICAN UNIVERSITY ‫الجامعـة العربيـة األمريكيـة‬
FACULTY OF Administrative and Financial
Sciences ‫كلية العلوم اإلدارية‬
Tel .970-4 – 2510801/1-5(Ext…. ) ‫والمالية‬
Fax : 970-4-2510….  970-4-2510801/1-5
(Ext…..)
…2510-4-970 : ‫فاكس‬

Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso 2018. ACCOUNTING

1. Text Book PRINCIPLES. 13th Edition, New York: John Wiley & Sons, INC.
Wild J., Shaw K. and Chiappetta B. (2016). Fundamental
2. Reference
Books
Accounting Principles 23rd Edition, McGraw-Hill Education.
(September 29, 2016)
3. Additional
Reading
Material

4. Journals

5. Internet
Resources

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