Accounting & Auditing Division (English Section)
The Accounting & Auditing Division (English Section) awards the B.Sc. degree in Accounting & Auditing in accordance with Ministerial Decree No. (1767) of 2025 (132 Credit Hours across 44 courses) and Decree No. (4844) of 2022.
توصيف المقرر من اللائحة: Economic problem, scarcity and choice, microeconomics (supply, demand, equilibrium, elasticity, consumer behavior, producer theory, market structures), and macroeconomics (national income, money & banking, international trade).
توصيف المقرر من اللائحة: Conceptual framework of financial accounting, accounting cycle (journalizing, ledger posting, trial balance), accounting for capital, fixed assets & depreciation, current assets (cash, inventory, receivables), and financial statements.
توصيف المقرر من اللائحة: Fundamental business and economic vocabulary, grammar structures, reading comprehension, and written/oral communication in business contexts.
توصيف المقرر من اللائحة: Evolution of management thought, business environment, managerial roles, and core functions: Planning, Organizing, Directing (Leadership & Motivation), and Controlling.
توصيف المقرر من اللائحة: Section I: Theory of Law (legal rules, public vs. private law, sources and application of law). Section II: Theory of Right (types of rights, natural & corporate legal personality, and contract elements).
توصيف المقرر من اللائحة: Thinking methodologies, Six Thinking Hats, dimensions of creative thinking (fluency, flexibility, originality), characteristics of innovative managers, barriers to innovation, and creative problem solving.
توصيف المقرر من اللائحة: Individual and group human behavior in organizations: personality, perception, learning, motivation, job satisfaction, work teams, leadership, conflict management, work stress, and organizational culture.
توصيف المقرر من اللائحة: Communication process, verbal and non-verbal communication, active listening, presentation skills, managing interviews and meetings, and writing business reports and correspondence.
توصيف المقرر من اللائحة: Research methods in psychology, biological bases of behavior, cognitive processes (perception, learning, memory, intelligence), human motives and emotions, and personality assessment.
توصيف المقرر من اللائحة: Determinants, matrices, solving linear equations, arithmetic and geometric progressions in finance, linear programming, differential and integral calculus, and probability theory.
توصيف المقرر من اللائحة: Computer architecture, hardware/software, numbering systems, flowcharts and programming logic, Windows OS, computer networks, and business spreadsheet applications (Word, Excel, PowerPoint).
توصيف المقرر من اللائحة: Consumer utility theory, indifference curves, elasticities, production functions, short-run and long-run cost curves, and market structures (perfect competition, monopoly, monopolistic competition, oligopoly).
توصيف المقرر من اللائحة: Modern marketing concepts, marketing environment, consumer buying behavior, market segmentation, targeting and positioning (STP), and the 4Ps marketing mix (Product, Price, Place, Promotion).
توصيف المقرر من اللائحة: Integrated logistics and supply chain management, procurement and sourcing policies, supplier evaluation, warehouse management, inventory control (EOQ), materials handling, and physical distribution.
توصيف المقرر من اللائحة: Cost classification concepts, cost statements (full, variable, capacity theories), accounting for materials, labor, and overhead, job-order costing, process costing, and Activity-Based Costing (ABC).
توصيف المقرر من اللائحة: Theory of commercial acts, legal status and obligations of merchants, business premises, commercial companies, negotiable instruments (bills of exchange, promissory notes, checks), banking operations, and bankruptcy.
توصيف المقرر من اللائحة: Business Intelligence (BI), data warehousing, data visualization, descriptive, predictive, and prescriptive analytics, forecasting, and data mining algorithms (classification, clustering).
توصيف المقرر من اللائحة: Cost-Volume-Profit (CVP) and break-even analysis, relevant costing for short-term decisions (make/buy, special orders), master budgeting, standard costing and variance analysis, and Balanced Scorecard.
توصيف المقرر من اللائحة: Writing and presenting formal business and financial reports in English, specialized terminology in marketing research, corporate budgeting, financial reporting, and human resource management.
توصيف المقرر من اللائحة: Operations strategy, productivity measurement, product/process design, capacity planning, facility location and layout, operations scheduling, Just-In-Time (JIT), maintenance, and quality control.
توصيف المقرر من اللائحة: Financial statement and ratio analysis, cash flow statements, financial forecasting, working capital management, time value of money, capital budgeting (NPV, IRR), cost of capital, and capital structure.
توصيف المقرر من اللائحة: IT infrastructure, strategic role of information systems, enterprise systems (TPS, MIS, DSS, ERP, CRM), database management systems, functional information systems, e-commerce, and cybersecurity.
توصيف المقرر من اللائحة: Professional ethics for accountants and auditors (IESBA Code), Corporate Social Responsibility (CSR), and Corporate Governance mechanisms including board oversight, audit committees, and financial reporting integrity.
توصيف المقرر من اللائحة: Conceptual Framework for Financial Reporting (IFRS/EAS), presentation of the four core financial statements (Income Statement, Balance Sheet, Cash Flows, Changes in Equity), and measurement/disclosure of Cash, Receivables, Inventory, PP&E, Depreciation, Intangibles, and Impairment.
توصيف المقرر من اللائحة: National income accounting, aggregate expenditure, consumption and investment functions, inflation, unemployment, business cycles, and fiscal and monetary policies.
توصيف المقرر من اللائحة: Financial markets and investment instruments, stock exchange mechanics, return and risk measurement, Markowitz portfolio diversification, CAPM, and valuation of stocks and bonds.
توصيف المقرر من اللائحة: Enterprise risk classification and management, legal principles of insurance contracts, life insurance, property and liability insurance, technical reserves, and reinsurance.
توصيف المقرر من اللائحة: Entrepreneurship fundamentals, launching and managing SMEs, Business Model Canvas, preparing market, technical, and financial feasibility studies, cash flow projections, and startup financing.
توصيف المقرر من اللائحة: Strategic vision and mission, external industry analysis (PESTEL, Porter’s Five Forces), internal resource/value chain analysis, corporate and competitive strategies, portfolio analysis, and strategy execution.
توصيف المقرر من اللائحة: Current liabilities and provisions, long-term debt and bonds payable, shareholders’ equity (issuance of shares, treasury stock, dividends), Basic and Diluted EPS (IAS 33), financial investments (IFRS 9), revenue recognition (IFRS 15), leases (IFRS 16), and deferred taxes (IAS 12).
توصيف المقرر من اللائحة: Analysis, design, and documentation of AIS, system flowcharts and DFDs, core transaction cycles (Revenue, Expenditure, Production, Payroll, General Ledger), relational database modeling, ERP integration, and COSO internal controls.
توصيف المقرر من اللائحة: Accounting principles in governmental and non-profit entities, fund accounting, State General Budget preparation and classifications, performance budgeting, accounting for public revenues/expenditures, and the final state account.
توصيف المقرر من اللائحة: Typology of organizational and financial crises, early warning signals, crisis lifecycle, crisis management teams, containment and recovery strategies, and business continuity planning.
توصيف المقرر من اللائحة: Public expenditures, public revenues, economic and technical principles of taxation, tax incidence, public debt, the state budget, and fiscal policy.
توصيف المقرر من اللائحة: Quantitative models for accounting and managerial decision making: linear programming, transportation and assignment models, decision making under risk and uncertainty, decision trees, and queuing models.
توصيف المقرر من اللائحة: Egyptian Income Tax Law and VAT Law: taxation of natural persons (salaries, commercial/industrial profits, professional income, real estate), corporate income tax (reconciling accounting profit to taxable profit, deductible expenses, tax depreciation, loss carryforward, withholding tax), and Value Added Tax (VAT).
توصيف المقرر من اللائحة: Partnership Accounting (formation, admission/withdrawal, liquidation), Business Combinations (IFRS 3) and Consolidated Financial Statements for Parent and Subsidiary Companies (IFRS 10), Foreign Currency Transactions and Translation (IAS 21), and Branch Accounting.
توصيف المقرر من اللائحة: Accounting systems in Commercial Banks (treasury, current accounts, deposits, commercial papers, letters of credit, letters of guarantee, and bank financial statements), Insurance Companies (life and general insurance technical reserves and statements), and Construction/Hotel Accounting.
توصيف المقرر من اللائحة: E-Management and E-Business models, digital transformation, electronic invoicing (E-Invoice & E-Receipt systems), digital payment systems, FinTech, and cybersecurity controls.
توصيف المقرر من اللائحة: Job analysis, workforce planning, recruitment and selection, employee training, performance appraisal, job evaluation, and designing payroll, wage, and incentive systems.
توصيف المقرر من اللائحة: Information Systems Auditing (IT Audit), audit risks in computerized environments, COBIT framework, IT General Controls (ITGCs) and Application Controls, auditing around/through/with the computer, and Computer-Assisted Audit Techniques (CAATs).
توصيف المقرر من اللائحة: Statistical sampling in auditing and financial research, confidence intervals, parametric and non-parametric hypothesis testing, ANOVA, Chi-square tests, multiple linear regression, and time-series forecasting.
توصيف المقرر من اللائحة: External auditing framework, International Standards on Auditing (ISA), auditor independence and legal liability, internal control assessment, audit risk and materiality, audit planning and evidence, substantive testing, and the Independent Auditor’s Report (ISA 700/705).
توصيف المقرر من اللائحة: Business strategy and accounting quality analysis, earnings management detection, advanced ratio and cash flow analysis (ROIC, ROE, Free Cash Flow), credit distress prediction (Altman Z-Score), financial forecasting, and corporate valuation models (DCF, Residual Income, Market Multiples).
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