Current issues in Financial Statements Analysis
It aims to develop students' knowledge of financial statement analysis methods as a basis for evaluating companies' performance, as well as developing their skills related to analyzing and evaluating company financial statements using actual case studies s. In addition to discuss the importance of analyzing financial statements in rationalizing the decisions of investors inside and outside the company using different methods of financial analysis.
Zakat Accounting and Income Tax
It aims to deepen students' knowledge of the basics, rules, and objectives related to taxation considering the tax systems in the Kingdom of Saudi Arabia. In addition to recognizing the concept of amending the activity and special transactions on the zakat base. As well as qualifying students with the skills necessary to calculate and evaluate income tax and zakat income (zakat base).
Accounting and Auditing Profession Ethics
It aims to develop students' knowledge of ethics including integrity, objectivity, independence, ethical reasoning, and ethical decision-making from the point of view of a professional accountant. In addition to reviewing the ethics of the accounting profession in accordance with the accounting regulators and relevant national and international regulatory requirements. Also, it develops students' critical thinking skills using actual case studies relevant to professional accounting issues and audit responsibilities.
Indirect Taxation in KSA
It aims to enhance students' understanding of the rules and objectives of value-added tax and excise tax in accordance with Saudi regulations. In addition to provide students with the necessary skills to calculate value-added tax and excise tax in commercial bodies.
Tax Planning and Decision Making
It aims to review the basics and strategy of tax planning, and how it can affect the investment decision. In addition to developing students' skills related to the analysis and evaluation of multinational tax planning opportunities related to investment decisions, foreign tax credit restrictions, and profit remittance.
International taxation
It aims to provide students with an understanding of tax and non-tax considerations in international tax planning. In addition to analyze and discuss the formal and substantive requirements of international tax planning structures, considering legal, commercial, and regulatory international tax rules. Specifically, the course introduces students to appreciate the common tax structures used in holding and financing activities, structures using an intermediate company, a foreign branch, a dual-resident company, tax and non-tax drivers of supply chain.
Research Methods in Accounting
It enables students to prepare a research project using appropriate research methodology. In addition to enhancing students' skills related to evaluating literature review and analyzing data, as well as critical thinking skills in solving specific accounting and tax issues. Furthermore, emphasizing the commitment to research ethics in conducting scientific research in the specialization.
Dissertation
It aims to qualify students to apply analytical and critical thinking skills to extrapolate and evaluate literature review related to the research topic. As well as enhancing written skills to prepare the scientific thesis using clear and understandable language and choosing the appropriate method for collecting and analyzing study data. In addition, strengthening the commitment to the ethics of conducting scientific research when preparing a scientific thesis.
