By the end of this course, students will be able to:

·  Understanding Banking Operations

·  Functions and Departments of Banks

·  Banking Methods and Practices

·  Accounting Processes for Banking Activities

·  Financial Statement Preparation

·  Regulatory Environment

·  Risk Management in Banking

·  Ethical Considerations in Banking

·  Technological Advancements in Banking

·  Global Banking Practices

​​​​​​This course covers the fundamental standards of auditing and identifies those standards related to the stages of auditing, operational auditing, control examination, analytical procedures, and detailed examination of operations. This material aids in understanding auditing procedures, enabling the student to obtain a professional qualification as an auditor. It serves as a new introduction for the student, building on their knowledge of accounting to develop auditing skills.

​​​​This course is designed to present an understanding of accounting information systems and their role in the accounting environment. Particular attention is paid to transaction cycles and internal control structure. The three broad aims of the course are to provide students with:  

1. an understanding of the purpose and role of accounting information systems within contemporary organisations. 
2. an awareness of the way in which internal controls and technology interrelate with accounting information systems.

an understanding of the real-life problems of designing, implementing and using accounting information systems and its sub-cycles.

A. Knowledge and understanding

A1: Explain what an accounting information system is and describe the basic function it performs. 

A2: Demonstrate understanding of the role and importance of accounting information systems in the various types of business and other organisations.

A3. Identify information system documentation techniques and their use to understand, evaluate, and document an accounting information systems.

A4. Explain the difference between database and file-based systems.

A5: Discuss the relational database systems and informatively analyse and interpret accountant’s role of database systems development.

A6: Describe the basic business activities and related data processing operations performed in the accounting cycles. 

A7: Identify and explain control procedures. 

 ​

B. Cognitive skills

B1: Review and illustrate the purpose, context and functions of accounting information systems in business practices.

B2: Critically assess the impact and effective use of information systems in organisations for competitive advantage.

B3: Explain, analyse and apply the mechanism of system documentation techniques in the accounting cycle.

B4. Compare approaches to AIS including Enterprise Information, Enterprise Resource Planning, etc.

B5- Formulate a vision of the future and explain the evolving importance of AIS and Internal Controls due to the guidance and direction of Public Company Accounting Oversight Board (PCAOB) pronouncements.

C. Practical and professional skills

C1: Prepare system documentation, and use data flow diagrams and flowcharts to understand, evaluate, and document information systems.

C2: Design, implement, and effectively use relational database systems using MS-Access ​

D. Key transferable skills.

D1: Crucial participating in systems analysis and design.

​​​​This is an AOU based course. The goals of the providers of information may run somewhat counter to those of the users of information. Accordingly there is recognition of the social need for independent public accountants-individuals of professional competence and integrity who can tell us whether the information that we use constitutes a fair picture of what is really going on.
On successful completion of BS312 course, students should be able to: 1) Determine an understanding of Certified Public Accountants, Professional standards, and Fundamental audit concepts. 2) Apply a range of audit procedures. 3) Apply auditing standards. 4) Demonstrate an understanding of the legal context within which auditing occurs.​

​
This short course assists students seeking a foundation in double-entry bookkeeping, maintaining financial records, and preparing basic financial statements. It is also suitable for anyone aiming to obtain a professional qualification as a bookkeeper, accounting technician, or fully qualified accountant.​​​​

​​​​The main aims and objectives of this course are :
• Recognize different types of business industries

• Interpret the accounting workflow within QuickBooks 2014

• Analyze and record business transactions

• Produce and interpret financial reports

• Process and analyze Accounts Receivable and Account Payable

• Prepare and record Payroll for a business

• Use General Journal Entries for adjusting entries

• Create a new company file, using various methods ​

​A​ Knowledge and Understanding

A1: Demonstrate understanding of the role and importance of computer based accounting in the various types of business and other organisations

A2: Demonstrate understanding of the accounting  for Accounts Receivable, inventories,  Account Payable and other accounts using accounting software

A3: Demonstrate understanding of the computer based accounting transactional process cycle.   

A4: Demonstrate the ability to prepare financial statements based on application of accounting concepts using QuickBooks Pro Accounting

B Cognitive Skills

B1: Review and illustrate the purpose, context of computer accounting for business practices

B2: Explain, analyse and apply the mechanism of double-entry bookkeeping and the accounting cycle in a computer based invironment.

B3. Explain and interpret the purpose, form and content of the computer-based  customre and vendors  transactions .

B4. Explain and review the relations between financial  statements and other reports in  a computer based invironment 

C Practical and professional skills

 C1. Design a computerized accounting system for merchandising and service organizations.

C2.  Record information and  Prepare related reports regarding inventory, accounts payable, accounts receivable, and payroll.

C3. Input data to record business transactions.

C4. Prepare financial statements  and other related reports for the business.

D Key/transferable skills

D1: Use computer skills  for the purpose of bookkeeping, accounting and preparing/analysing financial statements, including basic financial analysis.

​The course aims to help students understand various topics in cost accounting and assist them in preparing financial statements for industrial enterprises while recognizing the differences between financial statements for industrial and service enterprises. Additionally, the course aims to clarify the concepts of standard costing.

​​Upon completing this course, the student should be knowledgeable about the following:

1. The main objectives of managerial accounting and its relationship with financial accounting and cost accounting.
2. The most important methods used in cost estimation.
3. The concept of budgeting, its scope of application, objectives, and types.
4. The meaning of a comprehensive planning budget, its components, and the mechanism for its preparation.
5. The implementation of the comprehensive planning budget and the mechanism for measuring variances in elements of industrial costs.
6. The management, planning, and control of inventory, including goods, parts, and raw materials.
   

​​The course aims to achieve the following:

• Explain the nature of government activities, and their economic, accounting, and administrative characteristics.
• Clarify the concept of governmental accounting, its functions, and its beneficiaries.
• Help students understand accounting assumptions, principles, and standards in non-profit organizations.
• Introduce students to the concept of the state’s general budget, its objectives, rules, stages of development, classification bases, estimation methods for its items, and control mechanisms.
• Review the general budget in Jordan, its classification bases, and control mechanisms.
• Inform students about the trends in developing and modernizing the mechanisms for preparing the general budget in Jordan.
• Outline the institutional framework of the governmental accounting system in Jordan.
• Teach students how to record financial transactions according to different governmental accounting bases, such as the cash basis, commitment basis, and modified accrual basis, and provide a set of illustrative practical examples.
• Help students understand the theory of designated funds, their revenues, and types of designated funds.
• Teach students how to record general budget entries and methods of accounting for designated funds.
• Introduce students to the main governmental financial statements in Jordan and the steps for preparing them.
• Inform students about the concept of "International Public Sector Accounting Standards (IPSAS)" and review these standards.
  

​​​This course serves as an introduction for students seeking a foundation in auditing accounting systems, building accounting databases, operating the system's accounting cycles, and implementing controls on accounting systems to protect resources and achieve efficient and effective operations.​​​

By the end of this course, students will be able to:

• Understand and Describe the Functions and Objectives of Auditing Accounting Information Systems
  
• Utilize Documentation Tools and Techniques
  
• Evaluate and Assess the Structure of Accounting Information Systems
  
• Implement and Evaluate Control Elements in Accounting Information Systems
  
• Design and Build Accounting Databases
  
• Operate and Manage Accounting Cycles within Information Systems
  
• Apply Best Practices for System Controls and Security
  
• Conduct Audits and Generate Reports on Accounting Information Systems
  
• Understand Legal and Regulatory Requirements
  
• Enhance Decision-Making and Operational Efficiency
  

​​​The course will prepare and help students in analyzing real company financial statements as follows:

In Chapter 1, students immediately learn about the basic financial statements. At once they learn four basic financial analysis ratios, common-size analysis, and trend analysis. They will use these tools throughout the course. 
Chapters 2 through 5 cover the basic financial statements, with full chapters dedicated to the statement of cash flows and the statement of stockholders' equity. 
Chapter 6 deals with topics that are traditionally covered in the first accounting course, such as inventory and property, plant and equipment. 
Chapter 7, students learn the accounting cycle, with the debit-credit system, adjusting, and closing journal entries. 

A Knowledge and Understanding

A1 Use accounting and business terminology, and understand the nature and purpose of generally accepted accounting principles (GAAP).

A2 Explain the objective of financial reporting, the elements of the financial statements, and the related key accounting assumptions and principles.

            A3 Recognize the information conveyed in each of the four basic financial statements and the way it is used by investors, creditors, regulators, and managers

B Cognitive skills

B1 Research into accounting issues relating to financial statement analysis, expertise and knowledge

B2 Synthesise material from a variety of sources in constructing arguments or describing financial analysis processes

B3 Evaluation and comparison of competing companies.

B4 Critical thinking, analysis, and synthesis.

C Practical and professional skills

C1 The ability to evaluate the nature of current assets including the measuring and reporting of items such as short-term investments, receivables and bad debts, inventory and costs of goods sold, and prepaid expenses.

C4 The application of course ideas to students’ own interactions with organisations and life experiences.

D Key/transferable skills

D1 Effective communication, both orally and in writing, of information, arguments and ideas, using language and styles appropriate for a business context and audience.

D2 Effective performance in a team environment both in face-to-face and/or virtual contexts.

D3 Effective use of information and communication technologies for business purposes.​

​​​​

​This course is essential for providing students with comprehensive knowledge of accounting for partnerships and corporations by introducing the different types and the mechanisms of establishment according to applicable Jordanian law. Additionally, this course aims to familiarize students with the accounting processes for the activities and operations of these companies from their formation to their liquidation.

The course reinforces complete understanding and communication through participation in discussions and the application of concepts to both practical and theoretical cases. It also aims to develop research and analytical skills by practicing sourcing information related to case studies and practically applying their content.

​​This course helps students to:

• Explain the historical development of accounting and the factors that influenced this evolution.
• Identify the foundations upon which the methodology of accounting scientific research is based.
• Provide students with a clear vision of the process of building accounting theory, including the intellectual aspirations of accounting.
• Clarify the conceptual foundations for determining income, the matching principle, and the principles of measuring assets and liabilities, evaluation alternatives, and disclosure principles, thus contributing to the theoretical grounding of accounting practices.
  

​This course covers the fundamental concepts of auditing and serves as a new introduction for students after they have studied financial accounting and other branches of accounting. Through this course, students will learn about the auditing profession, the requirements for practicing the profession, and the duties and responsibilities of auditors. It provides an introduction to auditing standards and their applications to major accounting operations and related accounts.​​

• ​Objectives and methods of company mergers.
  
• Accounting methods used for handling the merger process.
• Objectives of consolidated financial statements and methods of preparing them at the date of merger and afterward.
• Accounting treatment of transactions conducted in foreign currency.
• Accounting treatment of intercompany sales of goods from the parent company to the subsidiary.
• Accounting treatment of intercompany transactions between the parent company and subsidiary in the field of non-depreciable assets.
• Accounting treatment of intercompany transactions between the parent company and subsidiary in the field of depreciable assets.
• Theoretical framework for accounting for foreign operations and accounting for foreign exchange rate differences.
  

​​​​​The main aims of this subject are to discuss the arguments for and against international harmonization of financial reporting, and the main efforts on this issue and  to discuss the major differences between IFRS and U.S.GAAP.

​

​

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• تنمية مهارات التواصل اللغوي لدى الطالب، من خلال إكسابه بعض المعارف اللغوية المناسبة لمستوى الجامعة.
• الإلمام بفنون البلاغة العربية، والتدرب على نماذجها.
• التعرف على طبيعة الشعر، مفهوما، ومكانة، والوقوف على مفاتيح تذوقه، وضرورة قراءته.
• التدرب على كتابة بعض النشاطات الكتابية مع الاستعمال الصحيح لعلامات الترقيم واجتناب الاخطاء الاملائية.
• تبين عناصر الكتابة في كل فن من فنونها.
• التعرف على الفنون النثرية، وسماتها.
• الاطلاع على نماذج من النصوص، وصلاً للطالب بتراث امته وحضارته. ​

​​​​The academic aims of this module is to introduce you to the main functions and management of

a retail business and the key issues associated with understanding retail trading and retail

environments. After studying the course, you should be able to:

• Explain relevant theories and concepts of retailing
• Describe the key elements of a retail business and the retail trading environment
• Discuss issues associated with operating a business in a retail environment/context
• Outline the key course topics and explain why each topic is important to understanding the principles of retail management
• Explain linkages between components of the course
• Organise your studies, including paper-based and computer-based services

Continue to develop your awareness of how you learn and how different elements of the course applied to your individual learning style.

​A. Knowledge and understanding

A1: retail technology, which focuses on the virtual world of e-retailing;

A2: the diversity of retail products and sectors;

A3: retail ethics and the environmental impact;

A4: the implications of globalisation

B. Cognitive skills

B1: Reflection and critical engagement into both domestic retail technology and e-retailing

B2: Critical thinking, analysis, and synthesis

B3: Valuation and comparison of retail management.

C. Practical and professional skills

C1: Time management, skills appropriate to business, such as creativity, persuasion and attractiveness.

C2: Study skills, learning to learn and reflecting on students’ own development as learners.

C3: The ability to analyse work-related cases and situations to identify challenges for organisations in developing responses in relation to their environments.

C4: The application of course ideas to students’ own interactions with organisations and life experiences.

D Key transferable skills

D1: Decision making and problem solving making a viable approach to students to engage with data analysis, interpretation and extrapolation.

D2: Immerse in related information, arguments and ideas.

D3: Identify some of the key strengths and needs of their own learning and identify opportunities to address these.​ 

By the end of this course you’ll have developed a new, more theoretical understanding of how and why managers do what they do in organisations. You’ll build a toolkit of management concepts, theories and models that you can use to tackle workplace issues. You’ll also feel more confident in embarking on further undergraduate study.​

​A. Knowledge and understanding

A1. Demonstrated how learning they have undertaken previously in the workplace can be utilised to inform the development of their management practice

A2. Selected and used a range of management theories, concepts and ideas to help identify, analyse and address issues and situations in their current practice setting.

A3. Worked in collaboration with others in assessing the applicability of selected management theories, etc. to their own and others’ identified practice problems.

A4. Reflected on the impact of their learning on their practice of management, and their future development as a management practitioner.

B. Cognitive skills

B1. Identify and draw upon appropriate forms of prior learning relating to the development of their management practice.

B2. Apply relevant theoretical knowledge of management to a practical problem.

B3. Collaborate with peers’ practitioners to, and begin to, critically evaluate the applicability of selected management theories etc.

B4. Reflect productively on the development of their practice of management.

C. Practical and professional skills

C1. Communicate their understanding of management theory and its application to practice in writing.

C2. Work independently on identifying issues and situations in the workplace and apply academic theories and concepts to these to gain a deeper understanding of them.

D. Key transferable skills.

D1. Use of a range of tools and websites for finding and recording information online: internet browsers, search engines, copy/ paste, e-portfolios and download functions

​A. Knowledge and understanding

A1: Awareness and understanding of the role of accounting in business and other organisations and of its theory, principles, concepts, practices, techniques, ethics, limitations, and techniques central to bookkeeping and accounting.

A2: Demonstrate the ability to prepare financial statements based on application of accounting concepts, regulations and principles.

A3: Demonstrate understanding of the types of costs and how they behave in order to calculate cost-volume-profit relationships,

A4: Demonstrate understanding of management's decision-making process as it relates to product pricing, production, adding and dropping, etc.

A5: Demonstrate understanding of the types of budgets and be able to prepare operating budgets, financial budgets and capital budgets.

A6: Demonstrate understanding of the responsibility centers and balanced scorecard.

B. Cognitive skills

B1: Review and illustrate the purpose, context and environmental influences and constraints on financial accounting and business practices.

B2: Explain the balance sheet equation, the basic financial statements and the information conveyed in each of the statements.

B3: Explain the steps in the accounting cycle for service and merchandising companies.

B4: Explain the relevant factors in making different decisions.

B5: Explain methods that don't use present value versus those that do use present value

B6: Explain the features of responsibility reports and differentiate between cost centres, profit centres and investment centres.

C. Practical and professional skills​

C1: Record transactions and events, and maintain accounting records as required for bookkeeping and accounting.

C2: Prepare basic financial statements based upon Generally Accepted Accounting Principles.

C3: Develop the general practical and professional skills of management accounting that can be used for personal and career goals.

D Key transferable skills 

D1: Use simple mathematics for the purpose of calculations in bookkeeping, accounting and preparing/analysing financial statements, including basic ratio analysis.

D2: Compare critically and use different approaches to issues and problems within management accounting.

D3: Communicate management accounting information effectively and appropriately.​

D4: Use fundamental business mathematics and other quantitative methods effectively and appropriately.

​​​​​B205A academic aim is to introduce students to number of fundamental concepts and theories of entrepreneurial innovation. It also re-apply some generic business and management concepts in an entrepreneurial and innovation-related concept, with the aim of providing the necessary foundations for interested students to progress to a more in-depth study of specialist topics within this subject area during their level 3 studies. 

A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills

D. Key transferable skills 

A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills 

​

D. Key transferable skills 

​​​This module is designed to provide intermediate conceptual and practical learning to students in operations management, marketing and human resource management. ​

A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills

D. Key transferable skills 

​​​​​This module is designed to provide intermediate conceptual and practical learning to students in operations management, marketing and human resource management. ​

A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills

D. Key transferable skills 

​​​This is the course for students if they want a route into the accountancy profession or need to gain fundamental accounting skills for a management or other role. Students will gain an understanding of how financial statements are prepared and develop the skills to prepare financial statements. Students will explore differences in financial accounting for different businesses, building an understanding of the frameworks underpinning accounting and audit practice.​

​A. Knowledge and understanding

A1: Demonstrate understanding of the role and importance of accounting in the various types of business and other organisations.

A2: Demonstrate understanding of the accounting regulatory framework in the UK and EU as well as within the context of international financial and capital markets.

A3: Demonstrate understanding of the qualitative characteristics of financial accounting information, accounting concepts and principles.

A4: Demonstrate the ability to prepare financial statements based on application of accounting concepts, regulations and principles.

B. Cognitive skills

B1: Review and illustrate the purpose, context and environmental influences and constraints on financial accounting and business practices (Unit 1). B2: Explain, analyse and apply the mechanism of double-entry bookkeeping and the accounting cycle (Unit 2). B3: Identify, classify, measure and summarise the elements of financial statements applying accounting principles and concepts (Units 3 and 4). B4: Explain and interpret the purpose, form and content of the three main financial statements; income statement, balance sheet and cash flow statement (Unit 5). B5: Explain and evaluate the need for ethics in the behaviour of accountants and the need for independent auditing in the reporting process of public and large enterprises (Unit 6). B6: Explain and review the relations between corporate governance, auditing and financing (Unit 7).

C. Practical and professional skills

C1: Record transactions and events, and maintain accounting records manually and gain some familiarity with computerised accounting software (Units 3 and 4).

C2: Prepare periodic financial statements for sole traders, partnerships, non-profit organisations and single-entity private and public limited companies (Unit 5)

D. Key transferable skills.

B292 academic aim is to introduce students to number of fundamental concepts and theories of Management Accounting in order to guide managerial decision making by individuals and business units. It also develops the students’ knowledge of Management Accounting as well as skills in problem-solving, decision making relating to aspects of planning, costing, budgeting, evaluating. B292 also prepares students for advanced Management Accounting concepts. After studying the course, the students should be able to:

• Demonstrate understanding of the nature of management and the role of management accounting in the management process.
• Demonstrate understanding of the different types of costs and the role of costs in decision making.
• Demonstrate understanding of how inventory is accounted for and managed within the organization, and the methods for calculating the cost of different types of products, processes and services.
• Demonstrate the ability to prepare budgets.
• Demonstrate understanding of the management and the influence of economic factors and economic analysis on management decision making.

A. Knowledge and understanding

A1 : Demonstrate Understanding of the nature of management and the role of management accounting in the management process.

A2: Demonstrate the understanding of the different types of costs and the role of costs in decision making.

A3: Demonstrate understanding of how inventory is accounted for and managed within the organization and the methods for calculating the costs of different types of products , processes and services..

A4: Demonstrate the ability to prepare budgets.

B. Cognitive skills

B1. Understand the nature of organizations, the process of management and the role of information (including accounting information) in managing organizations. (Unit 1).

B2. Understand the nature of cost analysis for planning and decision making and be able to apply and explain the techniques covered. (Unit 2).

B3. Understand and explain the costing and accounting methods and    systems which provide the management of an organization with relevant and reliable information on which to base decisions. (Unit 3).

B4. Explain the budgetary process and illustrate in detail a method of preparing budgets for planning and control purposes. (Unit 4).

C. Practical and professional skills

C1: Understand the use of marginal costs , cost volume –profit Analysis and contribution analysis in costing and price decisions.
C2:Calculate costs using the job , process and contract costing
      Methods , calculate the cost of a product or service from basic
      Information using batch and process costing.

C3:Prepare budgets and calculate the main variances used in
     Variance analysis.

C4:Be able to prepare accounting statements for planning and
      Control.

C5: Be able to prepare periodic reports

D. Key transferable skills.

D1:Demonstrate understanding of the nature & types of costs

D2: Calculate Break-even points in units and in turnover.

D3: The use of Activity based costing as a more exact method

In indirect cost allocation.

D4:Demonstrate ability to prepare different types of budgets​

D5: Work with qualitative & quantitative data drawing appropriate conclusions based on findings.​​

​​​​Marketing and Sociology. It is a level three course of the B.A. (Hons) in Business Studies with marketing degree. ​

This course will develop student's ability to synthesise arguments and assumptions from a variety of sources and perspectives, critically evaluate them and apply relevant concepts in a range of contexts. In particular, student will learn concepts, theories and debates about the roles and responsibilities of marketing in society:

• Identification and critical analysis of relevant issues involved in responsible marketing
• Application of marketing thinking to health and social behaviour
• Application of responsible marketing to own professional context
• Sensitivity to the problems and challenges in both commercial and social marketing.
• Explore how marketing concepts and techniques can be applied to the marketing of social issues as opposed to the more traditional area of commercial marketing;
• Examine how social marketing approaches can change behaviour in order to achieve socially desirable goals;
• Illustrate, through case study examples, the application of concepts and techniques to 'real world' social marketing problems. 
  

​A. Knowledge and understanding

A1: To understand and apply concepts, theories and debates about the roles and responsibilities of marketing in society to real life situations

A2: Apply marketing thinking to the field of health and social behaviour

A3: Demonstrate an understanding about ethics and marketing

A4: Green and environmental marketing, sustainability, fair trade and ethical consumption

B. Cognitive skills

B1: Evaluate the relevance of course concepts to a variety of other contexts

B2 Synthesise and critical evaluate arguments and assumptions from a variety of sources and competing perspectives

B3. Recognise the limitations of knowledge in the area

C. Practical and professional skills

C1: Apply responsible marketing to their own professional context or one they are familiar with C2:Demonstrate a sensitivity to the problems and challenges in both commercial and social marketing

D. Key transferable skills.

D1: Identify and critically analyse relevant issues involved in responsible social and commercial marketing

D2: Effectively communicate ideas and arguments to relevant audiences

D3: Integrate and use information and/or data in complex contexts

The aim of the course is fairly to provide students with ways if understanding and analysing different organisational, inter- organisational and international context and the ways in which such different contexts influence individuals’ experience of work. Secondly, the course aims to provide students with knowledge and understanding of themes and challenges pertaining to organising and managing across this different context; managing aims, power, politics, trust, cultural diversity and the darker side of organising. The course embassies the relationships between theory and practice; putting emphasis on the theoretical underpinnings and debates surrounding the themes whilst at the same time requiring students to draw on their own experience. Achieving the intended learning outcomes (covering both knowledge and skills) fully supports this dual aim.​​

​A. Knowledge and understanding

A1: Inter-organisational collaboration, organisational behaviour, and international management theories and concepts relevant to managing across organisational and cultural boundaries. 

A2: Themes and challenges pertaining to organizing and managing across intra, inter-organisational and international contexts including the management of aims, power, politics, trust, cultural diversity and the darker side of organising.

B. Cognitive skills

B1: Use conceptual frameworks to describe functions of organising and managing in and across organisational and international contexts.

B2: Identify and critically assess different perspectives on managing and organising.

B3: Synthesise, critically evaluate and challenge course relevant theories of inter-organisational collaboration, organisational behaviour, and international management.

B4: Critically evaluate theories in relation to personal experiences, organisational, inter-organisational and international setting with which you are familiar and the relative standpoints of others within different contexts.

C. Practical and professional skills

C1: Use and adopt relevant concepts and theories to practically engage with a range of problems and issues in the work place.

C2: Use specific inter-organisational collaboration, organisational behaviour, and international management knowledge, cognitive and key skills developed during the course to enhance individual work / practice.

D. Key transferable skills.​

 D1: Read and interpret information presented in a variety of forms including academic journals, books and on-line text.

D2: Articulate ideas and communicate effectively using appropriate interorganisational collaboration, organisational behaviour, and international management theories and concepts. D3: Identify and ask questions appropriate to the exploration and complex concepts. 

D4: Engage in reflective, experiential and collaborative learning in face to face and virtual context.​​

​

A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills

D. Key transferable skills 

​

A. Knowledge and understanding

C. Practical and professional skills

D. Key transferable skills 

​

1. To situate the role of strategic management accounting within the broader content of organizational and industry differences.
2. Understand management accounting techniques that play an important role in the formulation and implementation of business strategy.
3. Understand what strategies organizations use to finance their activities.
4. Students will be introduced to financial risk management and the strategic implications of financing the organization.
5. Be familiar with a range of contemporary cost management techniques. 
6. Able to evaluate strengths and weaknesses, discuss issues regarding implementation and effectiveness and assess various strategic options. Identify the main characteristics of different market types (perfect competition, monopoly and oligopoly) and predict price and output outcomes.
   

A1 : Understand the role of strategic management accounting and apply a strategic analysis framework in simple complex settings.

A2 :Critically select , apply and evaluate management accounting techniques in strategic costing and pricing including value chain analysis , activity based costing and business process optimization approaches. 

A3: Understand, describe and evaluate the sources , costs and risks associated with the financing of investments.

A4: Apply and critically evaluate advanced techniques for investment appraisal.

A5: Explain, apply and evaluate methods of accounting control and performance evaluation for the purpose of improving strategic and operational performance of organizations.

B. Cognitive skills

B1: Develop the ability to integrate information and use reasoned approaches to select relevant information and analytical techniques in simple and complex settings.

B2: Compare critically and use different approaches to issues and problems within management accounting.

B3: Communicate management accounting information effectively and appropriately.

B4: Use information and communication technologies appropriately and effectively.

B5: Use fundamental business mathematics and other quantitative methods effectively and appropriately

C. Practical and professional skills

C1: Apply digital technologies to analyse data using strategic management techniques, e.g spread sheets. 

C2: Frame problems in ambiguous settings independently .Identify and critically select appropriate information both from digital and print sources to address these. 

C3: Use a combination of electronic applications to communicate analysis and findings.

C4: Use tools and techniques of management accounting to  improve managerial decision making.

D. Key transferable skills.

D1: Provide students with knowledge and understanding of management accounting techniques that play an important role in in the formulation and implementation of business strategy.

D2: Examine two key areas of financial management of organizations and link them to the management accounting and strategic activities of organizations.

D3: Build on the material already studied by students on investment appraisal, adding theoretical depth and a critical evaluation of the techniques. 

​1.To develop student skills with practical experiences. 

2.To familiarize students with the real-world work environment.

3.To prepare the students to transfer from learning environment to work environment. 

4.To Providing an opportunity to exchange experiences and open channels of cooperation. 

5.To help students to take responsibility and work in team. 

6.To develop students’ attitude and the manner of the work. 

7.To link the studying theoretical and practical competencies with labor market​

​A. Knowledge and understanding: 

A.1 Explain the link between theory with actual implementation of what has been studying at the university of theoretical practical materials including tools and mechanisms used within the administrative process, such as policies, rules, procedures and business models, and programs 

A.2 Understanding how to adapt the business environment requirements such as using information technology in solving management problems. 

A.3 Knowing varied circumstances and cases where knowledge can be applied in the real world. 

B. Cognitive skills: 

B.1 Able to understand the technical, economic, commercial, social, political, ethical and other factors that influence decisions and decision making. 

B.2 Become aware of their own worldviews, values and epistemology and using information system 

B.3 Able to understand the nature of problems and changes in business environment and how to adapt and use technological tools to solve these problems.

 C. Practical and professional skills:

C1 Ability to work effectively in groups and exercise leadership when appropriate 

C2 Able to enhance communication and independent learner 

C3 Ability to identify the problem and finds solutions

A. Knowledge and understanding

At the end of the module, learners will be expected to:

A1:  Understand performing various calculations that are relevant and mostly used in finance and accounting function of a business.

A2: Identify keys of financing and investment concepts like Annuity, Annual Percentage Yield, Rate of Return etc.

A3: Understand tools and techniques that are widely used in investment field by general investors and their relevance in making crucial financing and investment decisions.

A4: Describe the relevance of core financing and investment concepts that help corporates in making short-term and long-term business decisions. 

B. Cognitive skills

At the end of the module, learners will be expected to know:

C1: Reflect on skills needed to deal with numbers and interpret them according to the scenario given.

C2: Knowledge and techniques to use calculator to perform various calculations

.C3: Knowledge and skills to analyse given scenarios and recommend actions accordingly

​D Key transferable skills 

At the end of the module, learners will be expected to:

D1: Gain knowledge and skills to work independently as well as in a team meeting the expectations
D2: Acquire skills and knowledge on mathematical concepts and business calculations that have practical relevance in the business environment.

D3: Recognise variety of calculations and interpret those calculated values better that goes hand in hand with the scenario provided. 

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A. Knowledge and understanding

At the end of the module, learners will be expected to:

A1: Understand data collection methods, presenting data in tables and graphs, perform simple statistical analysis manually.

A2: Understand calculating statistical variables that are relevant for making certain decisions within an organization and interpreting those variables appropriately.  

A3: Explain how to make judgments in selecting and using the right technique for analysing the given data set/scenario and making inferences on the calculated values, so better conclusions on the given problems can be made.

A4: Identify specific problems faced by an organization and using appropriate techniques to analyse that problem well and establishing conclusions on the problems being studied. ​

B. Cognitive skills

C. Practical and professional skills

At the end of the module, learners will be expected to:

C1: Manage to use various statistical techniques for exploring, summarising, presenting, analysing, and interpreting data.

C2: Reflect on quantitative concepts and models on the unstructured scenario given and analyse the scenario and suggest recommendations for solving an issue through statistical inferences

 D. Key transferable skills 

Upon completion of this module, learners will be expected to:

D1: Gain skills to effective performance in a team-based assignment with other team members with good inputs like data analysis and inferences.
D2: Acquire skills to deal with numbers and estimate appropriate solutions for a given problem based on statistical analysis performed.

D3: Effective communications, of information, arguments and ideas using language and styles appropriate for a business context and audience. 

​​​​The primary objective is to give the student an understanding of basic business principles. Global business, entrepreneurship, management, marketing, information technology, and financial management. Another purpose of this course is to build a foundation of knowledge on the different theoretical approaches to management and decision making • develop analytical skills to identify the links between the functional areas in management, organisations, management practices and the business environment.

A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills​

D. Key transferable skills 

​​​​​The aim, of this module is to provide students with a well-grounded understanding of essential entrepreneurial business principals, and to develop an understanding of important business opportunities and issues as they relate to new ventures. The objectives of this course are to identify, appreciate, and assess the knowledge, attitudes, and skills of an entrepreneur and to study and observe entrepreneurial settings and entrepreneurial role models through exposure to actual business settings and experiences. Students will be encouraged to establish a level of confidence in creating a business plan as a tool to assess, create and communicate a business concept, and to have an expanded awareness of the resources available for creating a business plan.

A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills

D. Key transferable skills 

​​يهدف المقرر الى التعرف على مفهوم تقنيات التعليم ، وكيفية استخدام تقنيات التعليم المناسبة لتعليم الصم وضعاف السمع بفاعلية ، كما يهدف الى التعرف على أسس اختيار تقنيات التعليم وتوظيفها في الموقف التعليمي والتعرف على برمجيات تحويل لغة الإشارة للغة مكتوبة والعكس وتوظيف تقنيات الويب في تعليم الصم وضعاف السمع

​تحديد مفهوم تقنيات التعليم وتصنيف تقنيات التعليم المناسبة لتعليم الصم وضعاف السمع . وصف المشكلات التربوية التي تواجه تعليم الصم وضعاف السمع وتقنيات التعليم التي تسهم في التغلب عليها وتحديد أسس اختيار تقنيات التعليم المناسبة لتعليم الصم وضعاف السمع وتوظيفها في الموقف التعليمي.و تدريب الطلبة الصم على كيفية  استخدام تقنيات التعليم المناسبة لتعليم الصم وضعاف السمع بفاعلية.

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​تحديد المفاهيم الأساسية وتعريف تطبيقات الحاسب في مجال العمل. وتكوين خلفية علمية عن أنواع نظم المعلومات الادارية المحوسبة وعلاقتها في صنع القرارات

​تطبيق مع ما سبق تعلمه في الجزء الأول والثاني من هذا المقرر بحيث تستمر فاعلية المهارات التي سبق اكتسابها من قبل، وتفعيلها والاستفادة منها في المجالات المهنية والوظيفية. وزيادة اهتمام الطالب الأصم وضعيف السمع بأهمية التواصل الكتابي في زيادة تفاعله مع البيئة المهنية والوظيفية وخاصة مع العاملين فيها من غير الصم وضعاف السمع من خلال استخدام الكتابة. وتمكين الطالب الأصم وضعيف السمع من تطوير استخدامه الكتابة السهلة في التعامل مع التعليمات والتكليفات الرسمية المستخدمة في بعض المهن والوظائف المتنوعة من خلال نماذج تدريبية مختارة.وتنمية مهارات استخدام أدوات الكتابة المتعددة وخاصة المستخدمة في المجالات المهنية بالاعتماد على نماذج مختارة من عدة وظائف متنوعة. وتنمية مهارات الأصم وضعيف السمع على كيفية كتابة الوثائق والتعاميم والتعليمات والتكليفات والمستندات، والتعرف على المصطلحات واللغات الوظيفية الروتينية في بيئة العمل. وتنمية التعامل مع بيئة مهنية مختارة يتم إعدادها باعتماد أسلوب السيكو دراما وتمثيلات التعلم المصغر النموذجية (التدريب على مواقف تمثيلية لبيئة مهنية مختارة) والمحاكاة وتحويلها إلى نصوص مكتوبة. وتنمية مهارات مواجهة المواقف والمشكلات وفهم التعليمات الخاصة بالمهن والوظائف بالاعتماد على آليات السيكو دراما والتدريس المصغر. وتعريف الطلبة الصم وضعاف السمع بنتائج تحليلات مستوياتهم في الكتابة التواصلية (نماذج وتحليلات لمناطق الضعف في الكتابة).​

​تدريب الطلبة الصم على التعرف على مشكلاتهم في التواصل الكتابي اثناء العمل المهني والوظيفي وإظهار مهارات الدراسة الذاتية وضمان اعتماد الممارسات التواصلية والكتابية في استكمال التقييمات.

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​​​​​​​The aim of this course is to introduce learners to the internal and external elements of Microeconomics. The objectives of this module are to educate students to understand the domain of economics as a social theory and the main analytical tools which are used in economic analysis. Students will be encouraged to apply the principles and techniques for economic analysis and to develop their understanding of the organisational and policy implications and to participate in debates on economic matters.​

​A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills

​D. Key transferable skills 

​This course highlights the significance of current economic issues and demonstrates how economics can be utilized to address these problems. It explores economic theory and its practical applications, emphasizing their impact on society. Students will learn essential concepts and tools to understand economic theory, the nature of economic resources, and the fundamental problem of scarcity. Additionally, the course introduces institutional economics. Key topics include the law of demand, market competition, market structure, and decision-making within companies amidst economic variables. The course also covers the market for production factors.​

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Upon completing this course, students are expected to be familiar with the following topics:

• Understand the significance of current economic issues and the utilization of economic knowledge in solving economic problems.
• Study economic theory and its practical applications impacting society, offering essential concepts and tools necessary to comprehend economic theory, the meaning of economic resources, and the problem of economic scarcity, which forms the foundation of economics and institutional economics concepts.

Explore important topics such as aggregate expenditure and production, aggregate demand and supply, money and the banking system, the money market, the capital market, international trade, and business cycles.

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​​This course aims to familiarize students with financial management concepts, including sources of short-term financing and their components, as well as external financing options such as common and preferred stocks, bonds, and loans. It also covers the use of financial analysis tools and explores financial planning through the examination of operating leverage and financial leverage.

Upon completing this course, students are expected to be knowledgeable about the following topics: a general introduction to financial management, the role of financial management in utilizing accounting information, and key concepts in financial management. The course will also cover long-term and short-term investment decisions, long-term financial planning, final accounts, financial analysis, and the time value of money.

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Upon completing this course, students will gain understanding of the following concepts:

1. Dividend Policy
2. Capital Budgeting
3. Leverage Analysis and Break-even Point
4. Cost of Capital
5. Capital Structure
6. Working Capital
7. Working Capital Management
   

​​The aim of the course is to provide students with a critical understanding of the game of returns and risk in portfolio theory, and to facilitate the application of standardized portfolio selection techniques in real-life while guiding them in critical-thinking with regard to recent advances in portfolio selection process.​

A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills

D. Key transferable skills 

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Upon successful completion of this course, students will achieve the following:

1. Demonstrate fundamental knowledge and understanding of financial concepts including risk and return, diversification, and asset allocation.
2. Explain the investment process comprehensively, with a focus on mechanisms like short sales.
3. Reflect a basic understanding of various securities such as equities, futures, and options.
4. Understand the valuation principles of bonds and stocks.
5. Analyze the differences between various types of interest-bearing assets at a basic level.
6. Identify the risk and return profiles of individual securities and portfolios.
7. Recognize the significance of portfolio diversification and asset allocation strategies.
8. Apply financial concepts, techniques, and procedures in real-life scenarios, including optimizing portfolio diversification, assessing risk and return of financial securities, valuing assets like stocks and bonds, managing investment portfolios, and managing margin calls at brokerage firms.
9. Develop a solid theoretical and analytical foundation that prepares them for advanced financial courses.
10. Gain a clear understanding of the nature and scope of financial science.
    

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Unit Objectives:

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LB170’s design will be relevant for students from OUBS Openings to Level 2 courses.  Students’ confidence, performance and progression potentials will be enhanced and ultimately academic standards will be positively influenced as well as widening participation, retention and completion rates.   The emphasis in the course is on processes and practices (the ‘skills’) of communication rather than on content in a ‘traditional’ academic sense. As such the course reverses the balance present in other OUBS courses where communication skills are fore grounded but are always at the service of the course content and consequently occupy a less significant position in the learning outcomes.    The model of communication skill development outlined above is a positive rather than a deficit model. It draws on current thinking about literacy development in which a more traditional skills development model which treats communication as an all-purpose set of skills with universal application is overlain, firstly, with a model that places literacy in context and sees literacy practices as situated within particular spheres of activity (in this case, business, broadly, and business studies more specifically). Secondly it draws on a model that highlights the ideological and personal investment that come into play when individuals and organisations engage in communicative acts.​​

A. Knowledge and understanding

A1: Can understand and use familiar everyday expressions and Phrases aimed at the satisfaction of needs of a concrete type.The internal and external factors affecting business organisations and their stakeholders.

A2: understand sentences and frequently used expressions related to areas of most immediate relevance in one’s major such as the operation and management of the HR function of a business organisation.

A3: Can produce clear, detailed text on a wide range of subjects and explain a viewpoint on a topical issue giving the advantages and disadvantages of various options. 

A4: Can understand a wide range of demanding, longer texts, and recognize implicit meaning. Such as the operation and management of the marketing function of a business organisation.

B. Cognitive skills

B1 After studying the course, the student will have developed the language they need to exercise the following thinking and communication skills and have developed a critical perspective on this language in the light of a range of alternative, available language and communication practices:

B2: recognize, compare and contrast different ways of analysing business case studies and other material about contemporary business practice.

B3: apply their knowledge in the analysis of practical business problems and issues.

B4: recognize, compare and contrast different interpretations of and approaches to practical business problems and issues.

C. Practical and professional skills

C1: analyse work-related cases and situations to identify problems in the organization and management of a functional area.

C2: identify and communicate potential solutions based on knowledge of theory and apply it to their own work situation. 

C3: related the communication skills needed for academic study to those needed in the workplace.

D. Key transferable skills.

D1: Read and précis written text materials for key salient points.

D2:  communicate effectively in writing, showing recognition of audience and purpose.

D3: select data, information and ideas from different sources and present in an appropriate fashion to support an argument.

​The aim of this course is to understand the fundamental concepts of mathematics and its connections to other social and human sciences, as well as its functions and areas of application.​

Upon successful completion of this course, students will be able to:

1. Formulate linear equations for business and economic variables.
2. Formulate nonlinear equations for business and economic variables.
3. Solve financial applications using compounding techniques.
4. Determine optimal values of economic and financial functions using derivatives.
5. Evaluate consumer and producer benefits in response to changes in market prices.
6. Utilize matrices to solve economic functions.
   

​This course aims to introduce students to the concept of management, its nature and skills, and the practical application of theoretical concepts. It focuses on analyzing administrative problems and finding effective solutions.​

Upon completing this course, students are expected to be familiar with the following topics:

• Fundamental concepts in management.
• Evolution of administrative thought.
• Administrative decision-making processes.
• The four functions of management: planning, organizing, leading, and controlling.
• Motivation and communication techniques.
  

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After completing this course, students are expected to achieve the following objectives:

1. Understand the concept and nature of operations research and its role in administrative decision-making.
2. Comprehend the concept and nature of linear programming and prepare related models.
3. Solve linear programming problems using various methods to reduce costs and maximize profits.
4. Apply the simplex method to address cost reduction and profit maximization issues.
5. Determine the critical path in project management using the PERT method and other techniques.