ويتضمن المحتوى العلمي للمقرر ما يلي:

  • The natural of accounting.
  • The accounting environment.
  • The accounting  cycle  ( recording – classification – summarizing)
  • deferd and accrual adjustment.
  • Preparing worksheets and closing entries.
  • Preparing income statements, financial position and cash flow statement.
  • Analyzing financial statements