• Programs/Courses
  • Non-Degree Programs
    • Training
  • English Studies
    • About
    • English Language Center
  • Diplomas
    • Human Resources
    • Accommodation Services
    • Sales and Marketing
    • Events Coordination
    • Front Office Services
    • Professional Cookery
    • Food and Beverage Services
    • Hotel Accounts and Bookkeeping
  • Undergraduate Programs
    • Bachelor of Travel and Tourism Management
    • Bachelor of Travel and Tourism Management(Eco-Adventure Tourism)
    • Bachelor of Hospitality Management
    • Bachelor of Accounting Information Systems
    • Bachelor of Business Administration(Small Business Management)
    • Bachelor of Business Administration(Management)
    • Bachelor of Business Administration(Finance)
    • Bachelor of Markering
    • Bachelor of Economics
    • Bachelor of Management Information Systems
  • Postgraduate Programs
    • Master of Business Administration
  • Joint Programs
  • Admissions
• Departments/Faculty
  • Management
  • Tourism
  • Hospitality
  • Information Technologies
• Research
  • Research Office
  • Research Committee
  • Forms and Standards
  • Research Centers
    • Khaled Al-Faisal Tourism Research Centre
  • Research Staff Interests
  • Research Publications
  • Research Graduates
    • Research Description
• Students
  • New Students
    • Undergraduate Students
    • Postgraduate Students
    • Research Students
    • Why PSCJ
    • Accreditation
    • Admissions
    • Credit and Transfer
    • Important Dates
    • life at PSCJ
    • Gallery
    • FAQ
  • Current Students
    • Undergraduate Students
    • Postgraduate Students
    • Research Students
    • Registration
    • Important Dates
    • Gallery
  • Visiting Students
  • Students with Disabilities
  • Scholarships
  • Annual Calendar
  • Academic Policies and Regulations
  • Alumni and Graduation
  • Handbook
• Alfaisal Training Centre
  • Introduction
  • Professional Training
  • Tourism and Hospitality Training Centre
  • ICT Training
  • Contacts
• E-Services
  • Email
  • E-Learning
  • E-Services
  • Member Login
  • University Calendar
  • Request Form

CONCENTRATION

ELECTIVES

COURSE OBJECTIVES:

At the completion of this course, students will:

• Understand the conceptual framework underlying financial accounting.
• Know the objectives of financial statements and their preparation;
• Be aware of the valuation techniques and procedures underlying the financial statements;
• Be familiar with accounting for current assets and current liabilities.
• Be familiar with accounting for acquisition, and disposition of plant assets including depreciation and depletion.
• Be familiar with accounting for intangible assets.
• Be familiar with Computer applications in financial accounting.
• Recognize ethics in accounting.

COURSE DESCRIPTION:

This course describes the objectives of financial statements and their preparation. It presents in-depth study of generally accepted accounting principles with concentration on the valuation techniques and procedures underlying the financial statements. Accounting for current assets and current liabilities. Accounting for acquisition, and disposition of plant assets including depreciation and depletion. Accounting for intangible assets. Study of ethics in accounting. Computer applications in financial accounting.

Textbook/Reference:

• Kieso. D., Weygandt, J., and Warfield, T. Intermediate Accounting, Eleventh Edition, Wiley Inc. New York 2004.

COURSE OBJECTIVES:

At the completion of this course, students will:

• Understand the conceptual framework underlying cost accounting.
• Be able to identify the importance of cost accounting as analysing tools considering the internal relationship in the economic unit;
• Be aware of cost terms, concept, behavior patterns and estimation;
• Know product costing system including job order costing, process costing, joint products costing, operational costing, and back flush costing in manufacturing and service organizations;
• Know the standard costing systems including flexible budgets and disposition of cost variances; cost variance reports and investigation of cost variances. Service department cost allocation methodologies for product costing and cost control purposes;
• Be aware of cost information for short-term managerial decision making
• Be familiar with Computer applications in cost accounting.

COURSE DESCRIPTION:

Cost terms and concept. Cost behavior patterns and cost estimation. Cost-volume profit analysis. Budgetary planning and control system. Product costing system including job order costing, process costing, joint products costing, operational costing, and back flush costing in manufacturing and service organizations. Activity based costing systems. Standard costing systems including flexible budgets and disposition of cost variances; cost variance reports and investigation of cost variances. Service department cost allocation methodologies for product costing and cost control purposes. Cost information for short-term managerial decision making. Computer application in cost accounting.

Textbook/Reference:

• Horgern, C and Foster G, Cost Accounting; A managerial Emphasis, Prentice-Hall, 1st edition 1999

COURSE OBJECTIVES:

At the completion of this course, students will:

• Be able to deal with long term liabilities, equity in corporations;
• Be able to prepare pensions and termination of service accounts;
• Be aware of investments accounting;
• Be aware of computer applications in financial accounting.
• Recognize ethics in financial accounting.

COURSE DESCRIPTION:

Study stockholders’ equity including insurance and reacquisition of capital stock dividends and retained earnings. Accounting for short term and long term investments in securities. Study of cash flows, price level adjustment, capital leases, and interpretation and analysis of financial statement. Study of ethics in accounting. Computer applications in financial accounting.

Textbook/Reference:

• Kieso. D., Weygandt, J., and Warfield, T. Intermediate Accounting, Eleventh Edition, Wiley Inc. New York 2004.

COURSE OBJECTIVES:

At the completion of this course, students will:

• Be able to identify different methods for preparing information to serve the administration levels in the enterprise;
• Understand the role of management accounting in the field of planning, control, decision-making, measuring, performance evaluation with awareness of the tools in management accounting to achieve its objectives;
• Be able to prepare the necessary information to guide different administrational levels in the fields of planning control and decision-making.
• Be aware of computer applications in managerial accounting.
• Recognize ethics in managerial accounting.

COURSE DESCRIPTION:

Behavioural and organizational foundations of managerial accounting. Probabilistic cost volume profit analysis. Cost information for short term and long-term pricing decisions. Comprehensive revenue variance analysis. Balanced scorecard and strategic profitability analysis. Cost of quality and theory of constraints. Responsibility accounting and performance evaluation. Transfer pricing systems. Performance evaluation systems and multinational considerations. Study of ethics in accounting. Computer applications in managerial accounting.

Textbook/Reference:

• Horgern, C., and Foster G., Cost Accounting: a managerial emphasis, Prentice Hall, 10th edition 1999.

COURSE OBJECTIVES:

At the completion of this course, students will:

• Understand the conceptual framework underlying auditing;
• Be aware of the generally accepted auditing standards and procedures used by the external auditor;
• Know audit concepts such as auditor’s independence, fair presentation, and due professional care;
• Know internal control evaluation and design of audit programs; collection of audit evidences including statistical sampling and analytical review; evaluation of audit evidence; arriving at audit conclusions;
• Know how to develop working papers and audit reports;
• Be aware of the uses of the computer as an audit tool and the utilization of generalized audit software packages;
• Be aware of the development of the audit profession in Saudi Arabia and the GCC countries;
• Be aware of the professional ethics, professional responsibility, and legal liability of the external auditor.
• Recognize ethics in auditing.

COURSE DESCRIPTION:

Generally accepted auditing standards and procedures used by the external auditor. Professional ethics, professional responsibility, and legal liability of the external auditor. Audit concepts such as auditor’s independence, fair presentation, and due professional care. Internal control evaluation and design of audit programs; collection of audit evidences including statistical sampling and analytical review; evaluation of audit evidence; arriving at audit conclusions. Developing of working papers and audit reports. Assurance services. Uses of the computer as an audit tool. Utilization of generalized audit software packages. Information technology and the audit process.

Textbook/Reference:

• Whitington R., and Pany K., Principles of Auditing and Other Assurance Services, Irwin McGraw-Hill, New York 14th 2003.

COURSE OBJECTIVES:

At the completion of this course, students will:

• Understand business combinations and accounting principles and procedures related to this field.
• Be aware of different methods of consolidation.
• Present accounting for different methods of consolidation.
• Know foreign exchange transactions.
• Be aware of different accounting methods for translation of financial statement.
• Recognize ethics in financial accounting.

COURSE DESCRIPTION:

Study of accounting principles and procedures related to business combinations. Methods and techniques for preparing consolidated financial statements. Receivership and statements of affairs. Accounting for formation operations and liquidation of partnerships. Accounting for branches, consignments, and joint-ventures. Study of ethics in accounting.

Textbook/Reference:

• Mosich A. and John E., Modern Advanced Accounting, McGraw Hill, 4th edition 1990.

COURSE OBJECTIVES:

At the completion of this course, students will:

• Be aware of the concepts of information systems.
• Be familiar with the basic components of information systems: inputs, outputs, processing, files, and controls.
• Understand a wide range of systems analysis and design techniques with particular attention to the application in the field of accounting systems.

COURSE DESCRIPTION:

Principles and concepts of providing information support for managerial activities in the functional area of logistics, manufacturing, marketing, human resources, and finance. Internal control in manual and computerized accounting systems. Analysis, design and implementation of accounting systems with emphasis on decision support systems and network systems. Utilization of computerized general ledger packages. Exposure to ERP systems.

Textbook/Reference:

• Wilkinson , J. W., Accounting and information systems, John Wiley & Sons, Inc., New York 2001.

COURSE OBJECTIVES:

At the completion of this course, students will:

• Understand the effect of information technology (IT) on auditing;
• Be able to relate the elements of the internal control structures to computer environments;
• Know the procedures for obtaining and understanding the design and operation of the internal control structure in a computer environments;
• Know tools and techniques for data integrity, and security;
• Understand some of the special techniques used to test computer systems

COURSE DESCRIPTION:

Auditing of computer based information systems. Audit environment and information systems control. Theory of internal control and the application of audit procedures in a computerized environment. Techniques for evaluating applications, data integrity, general operations, security, systems software and maintenance.

Textbook/Reference:

• Wilkinson , J. W., Accounting and information systems, John Wiley & Sons, Inc., New York 2001.

COURSE OBJECTIVES:

At the completion of this course, students will:

• Know the advantages of Data Base with respect to the traditional file system.
• Know the variety of Data Base Models and the characteristics of each.
• Be aware of the application techniques of each Data Base Model
• Know the Levels of Data Base and the relationships between them.
• Be aware of the relational Data Base design concepts, types of relations and normalization techniques.
• Be aware of sorting and indexing concepts, and representation models.
• Be aware of Data Base searching techniques.

COURSE DESCRIPTION:

This course presents an introduction to Data Base concepts, models, applicability and advantages. It also presents the levels of Data Base and the relationships between these levels. The course focuses on the design, types of relationships, and normalization techniques of relational databases. Also this course presents sorting and indexing basics, and representation models with a variety of searching techniques.

Textbook/Reference:

• David M. Kroenke, Database Processing: Fundamentals, Design and Implementation, Prentice Hall, 7th edition 2000.

COURSE OBJECTIVES:

At the completion of this course, students will:

• Know the basic concepts and terminology for business systems modelling.
• Know the scientific and practical approach for the study of business system performance using modelling.
• Be aware of the queuing theories and its application in business systems modelling.
• Acquire the skills required for business systems modelling and its applications in decision-making situations.
• Study real business problems and models.

COURSE DESCRIPTION:

This course presents the scientific and practical approach for the study of business system performance using modelling as a basic step in problem solving and decision-making. The course focuses on the queuing theories and its application in business systems modelling. Also this course introduces the skills required to the formulation of planning problems using case studies for real business problems and applying modelling techniques on real business problems.

Textbook/Reference:

• David J. Cloud (Editor), Larry B. Rainey, Applied Modelling and Simulation, McGraw-Hill Primis Custom Publishing, 1st edition 1998.

COURSE OBJECTIVES:

At the completion of this course, students will:

• Know the concepts of Data Base Management Systems (DBMS).
• Know how to build relational data bases and indexes using a Data Base Management System (DBMS).
• Know the concepts, advantages and basic statements for the Structured Query Language (SQL).
• Practice the statements of the Structured Query Language (SQL) to build and manipulate relational databases.
• Use the Query By Example processor (QBE) to manipulate relational databases.
• Be aware of securing and controlling the relational databases using one of the Data Base Management Systems (DBMS).
• Practice using one of the Data Base Management Systems (DBMS).

COURSE DESCRIPTION:

This course presents the concepts of Data Base Management Systems (DBMS). The course focuses on the concepts, advantages and statements for the Structured Query Language (SQL) and its applications in building and manipulating relational databases. Also the course introduces the Query By Example processor (QBE) to manipulate relational databases. It also introduces the techniques of securing and controlling the relational databases using the administrative part of the Data Base Management Systems (DBMS). The students will practice using SQL statements and QBE to build and manipulate relational databases using a DBMS in lab sessions.

Textbook/Reference:

• Gerald V Post, Database Management Systems-Designing & Building Business Applications, McGraw-Hill/Irwin, 3rd edition 2004.
• Jim Melton, Alan R. Simon, Understanding the new SQL: A complete Guide 1992.

COURSE OBJECTIVES:

At the completion of this course, students will:

• Know the concepts, terminologies, and paradigms of systems analysis and design in the context of information systems development.
• Know the phases and life cycles of the information systems development process.
• Be aware of the tools, techniques and models used in each phase of the development life cycle.
• Know the success factors of structured systems analysis and design as a base for the development of information systems.
• Practice the phases of the development life cycle applying the tools, techniques and models on real business systems projects.

COURSE DESCRIPTION:

This course presents the concepts, terminologies, and paradigms of structured systems analysis and design in the context of information systems development. It also presents the phases and life cycles of the information systems development process. The course focuses on the success factors of structured systems analysis and design. Special attention is given to the tools, techniques and models used in each phase of the development life cycle with the application on real business system projects. Each student works on an application project in a team to produce a full documentation for his project integrating the tools, techniques and models of the development life cycle.

Textbook/Reference:

• Michael J. Powers, Paul H. Chehney, Galen B. Crow, Structured Systems Development: Analysis, Design, Implementation, 2nd edition, Boyd & Fraser Pub Co, 2nd edition 1990.

COURSE OBJECTIVES:

At the completion of this course, students will:

• Acquire practical experience on the operational, supervision, and managerial levels in organizations on how to deal with accounting and information systems

COURSE DESCRIPTION:

This course seeks to provide students with practical training for the whole semester in different business organizations, under close supervision of the faculty’s administration. Training will be performed on the operational, supervision, and managerial levels in business institutions, which is applicable to the field of study. Each student must submit a report and make a presentation about his training.

COURSE OBJECTIVES:

At the completion of this course, students will:

• Be able to differentiate between zakat and tax;
• Be aware of accounting principles and basics in zakat system applied in Saudi Arabia;
• Be aware of the accounting principles and basics in tax system applied in Saudi Arabia.

COURSE DESCRIPTION:

This course considers the importance of zakat, conditions, implementation of zakat and zakat accounting for all different kinds of funds. Also concentrates on the historical development of tax regulation and fundamental tax system in Saudi Arabia.

Textbook/Reference:

• Sally Jones, Principles of Taxation for Business & Investment Planning, 2005 Edition, McGraw-Hill/Irwin; 8th edition 2004.

COURSE OBJECTIVES:

At the completion of this course, students will:

• Discuss current issues associated with the development of accounting in modern society;
• Discuss the current issues associated with information technology in the modern society;
• Discuss the relationship between accounting and information technology;
• The impact of accounting and information system on organisational performance.

COURSE DESCRIPTION:

Discussion of current topics in literature, which are of considerable importance to professionals in the field of accounting and information system.

COURSE OBJECTIVES:

At the completion of this course, students will:

• Understand the concepts, history and development of E-Business.
• Be aware of the E-Business applications in modern business to achieve high levels of competitiveness.
• Know the basic structure components and models of E-Business.
• Be aware of the concept, structures and roles of virtual organizations in the business environment.
• Examine case studies on how many firms choose to implement E-Business to achieve added value.
• Practice building simple Web sites in lab sessions using FrontPage.

COURSE DESCRIPTION:

This course introduces the concepts, history, and development of E-Business. It presents the E-Business applications in modern business. It also presents the roles of E-Business to achieve high levels of competitiveness. The course focuses on the basic structure components and models of E-Business. The course introduces the concepts, structure and roles of virtual organizations. Special attention is given to the study of how many firms implemented E-Business to achieve added value. Students will practice building simple Web sites in lab sessions using FrontPage.

Textbook/Reference:

• Bennet P. Lientz, Kathryn P. Rea Start Right in E-Business: A Step-by-Step Guide to Successful E-Business Implementation (E-Business Solutions), Academic Press 2000.

COURSE OBJECTIVES:

At the completion of this course, students will:

• Be aware of the concepts and applications of management support systems.
• Know the basic structures of management support systems such as decision support, group decision support, executive support and expert systems.
• Know the basic structures of problems and the scientific techniques for the process of decision-making.
• Develop their skills in problems analysis and decision-making.
• Apply management support systems on real business cases.
• Practice one of the MSS software in lab sessions.

COURSE DESCRIPTION:

This course introduces the basic structures of problems and the process of decision-making in the context of problem solving. The course focuses on the structures of the decision support, group decision support, executive support and expert systems. Special attention is given to the application of management support systems on real business cases using one of the MSS software, (power simulator, Expert Choice, Visual DSS, Exsys, Braincel) in lab sessions.

Textbook/Reference:

• Efraim Turban, Decision Support and Expert Systems: Management Support Systems, Prentice Hall, 1993.

COURSE OBJECTIVES:

At the completion of this course, students will:

• Learn the concepts of Information Technology Management.
• Be aware of business strategies and the role of IT in achieving them.
• Be aware of the methodologies of IT strategic planning.
• Be aware of the relationship between IT management and performance.
• Learn different mechanisms for implementing IT management.
• Be aware of the leadership principles for IT management.
• Learn how to measure and manage the amount spent on and the value received from IT.
• Study successful cases for implementing IT management strategy.

COURSE DESCRIPTION:

This course introduces the strategy that will transform information technology (IT) from an expensive to a profitable investment. It introduces the basics and concepts of Information Technology Management and the methodologies of IT strategic planning. The course focuses on the relationship between IT management and performance as well as the mechanisms for implementing IT management. Also it focuses on the leadership principles for IT management. Special attention is given to how to measure and manage the amount spent on and the value received from IT. Students will get real world experience from the study of successful cases for implementing IT management strategy.

Textbook/Reference:

• Peter Weill, Jeanne W. Ross, IT Governance: How Top Performers Manage IT Decision Rights for Superior Results, Harvard Business School Press 2004.