Teaching students the importance of planning, which is represented in achieving the goals of balanced development through a future outlook and achieving total and partial balance, in addition to defining planning and its justifications and stages of development, as well as identifying the types of planning and the stages of the planning process, and the methods used in the planning process Knowing how to set plans and follow them up

1. Defining the science of accounting and the principles and assumptions that govern it. 2. Knowledge of the accounting cycle, the budget equation, and the basics of double-entry preparation. 3. Distinguishing between debit and credit accounts, and determining the effect of transactions on the budget equation. 4. Recording and posting entries in the accounting books with the preparation of the trial balance. 5. Preparing the financial statements (income statement and statement of financial position).

The student recognizes the reasons for the need for settlement entries, the student understands how to prepare settlement entries, and the existence of more than one method, and the student recalls the importance of accounting principles and assumptions and their impact on the settlement process, and the student explains the reason for the balance (or imbalance) of the settlement list and the statement of financial position The student recognizes the reasons for the need for settlement entries, the student understands how to prepare settlement entries, and the existence of more than one method, and the student recalls the importance of accounting principles and assumptions and their impact on the settlement process, and the student explains the reason for the balance (or imbalance) of the settlement list and the statement of financial

- Introducing students to the concept of sustainable development and its dimensions. - Introducing the student to what social responsibility is. Introducing the student to corporate social responsibility. - Introducing students to how to measure social responsibility and disclose it in reports.

Introducing the student to the nature of the accounting system. Introducing the student to the elements and components of the accounting system. Introducing students to document courses and how to translate them into flowcharts. - Introducing students to how to study, evaluate and design accounting systems and electronic accounting information systems.

Introducing the student to the nature and characteristics of facilities with departments. Introducing students to accounting treatments for establishments with independent and non-independent local branches. Introducing the student to accounting treatments for establishments with foreign branches. Introducing the student to accounting treatments for consignment goods and installment sales.

Familiarizing the student with the concept of long-term investments and the difference between the different methods of accounting for them, introducing the student to the preparation of consolidated statements, long-term and short-term obligations, the rights of project owners, the accounting treatment of their various items, accounting for errors in previous years and changes in the application of accounting policies.

• Introducing the student to the nature of taxes. • Introducing students to the different technical divisions of taxes. • Introducing the student to the Libyan tax structure: direct taxes. • Introducing the student to the Libyan tax structure: indirect taxes.

• Introducing the student to the different forms of financial companies. • Introducing students to the nature and characteristics of joint stock companies. • Introducing the student to the accounting treatment for the establishment of joint stock companies and their financial operations. • Definition of accounting treatments for the various forms of corporate liquidation.

 Introducing the student to the meaning of zakat.  Introducing the student to Zakat Standard No. (9).  Introducing the student to accounting for zakat in individual projects and partnerships.  Introducing the student to accounting for zakat in financial companies and the rest of the activities and other wealth

 Introducing the student to accounting for changes in prices.  Introduce the student to accounting for human resources.  Introducing students to corporate governance and fair value accounting.  Introducing students to accounting education issues

-Introducing the student to the nature of Islamic banks and the accounting principles based on them. - Introducing the student to the various forms of financing in Islamic banks and their accounting treatment. Introducing the student to the financial statements of Islamic banks, and the basis for distributing profits therein. - Introducing students to the risks that Islamic banks may be exposed to.

Introducing the student to the international compatibility and divergence of accounting.Familiarize students with international financial reporting standards.Familiarizing students with conversion rates and translating financial statements prepared in foreign currencies. Introducing the student to international tax accounting systems, and the process of financial analysis of the financial statements of international companies.

- Introducing the student to the nature of the contracting activity. -Introducing the student to the terms and procedures of long-term construction contracts. -Introducing the student to the different accounting treatments for long-term construction contracts. -Introducing the student to the financial statements of contracting companies and their financial analysis processes.

Introducing the student to how to review the items of the financial position statement. Introducing students to how to review income statement items. Introducing the student to the statistical sampling in the review. Introducing students to review electronic systems.

• Introducing the student to the costing system of orders and operational phases. • Introducing the student to the activity-based costing system. • Introducing students to standard costs. • Introduce the student to the processes of analyzing deviations for the various elements of costs. • Introducing students to the nature of joint costs and side products. • Introducing the student to responsibility accounting, pricing and cost management.

Introducing the student to the science of revision. To familiarize the student with international auditing standards. Introducing the student to the internal control system. Introducing the student to the evidentiary evidence, the standards for preparing the report, and the relationship of Libyan legislation to the auditing profession.

Introducing the student to what management accounting is. Introducing the student to the nature and classifications of costs and analyzing the relationship between cost, volume and profit Introducing students to short-term administrative decisions and planning and capital budgets. v Introducing students to accountability and performance evaluation

 Introducing the student to the accounting system in the administrative units.  Introducing the student to payroll accounting in public administrative units.  Introducing the student to accounting for basic and security pensions.  Introducing students to the state’s general budget and the nature of national accounting

-Introducing students to the nature and characteristics of commercial banks. -Introducing the student to the various accounting treatments in the technical departments of commercial banks and how to prepare their financial statements. -Introducing the student to the nature and characteristics of insurance companies. -Introducing the student to the different accounting treatments for operations within insurance companies

- Introducing students to the characteristics of the oil industry. - Introducing the student to accounting treatments for exploration, drilling, development and oil production operations. - Introducing the student to accounting treatments for depleting capital expenditures and depreciating fixed assets and revenues in oil companies. - Introducing the student to how to prepare the final accounts and financial statements of the oil companies

Introducing the student to what is the analysis of the financial statements and tabulating the items of the various financial statements for the purposes of conducting the financial analysis and the tools of horizontal and vertical financial analysis and financial ratios and the forms of financial failure and methods of forecasting it

Introducing the student to the different cost classifications and their theories. Introduce the student to the nature and characteristics of the cost accounting system. Study the relationship between cost accounts and financial accounts. Introducing the student to how to measure the cost of: materials, labor, and extra work.

-Introduce the student to the nature and characteristics of the service activity. - Introducing the student to accounting treatments for various financial operations within hotels and transport companies. - Introducing the student to the accounting treatments for the various financial operations related to the activity of liberal professions. Introducing students to accounting treatments for various financial operations within non-commercial entities

• Introducing the student to the legal forms of partnerships. • Introducing students to the nature and characteristics of partnership companies. • Introducing the accounting treatment of operations in joint venture companies and their liquidation. • Introducing the student to the financial statements of the joint venture companies