Accounting of persons companies

Personal businesses Accounting

[second Semester - Year 2018-2019]

Instructor Information

 

Instructor

Email

Office Location & Hours

[dr.shadi karraz]

[dr.shadikarraz@gmail]

[Location, Hours, Days]

General Information

 

Description

The course begins with a general introduction in the commercial companies (the company as an accounting and legal unit, and the types of companies), then deepens the accounting of companies of persons consisting of two parts:

The first includes: solidarity companies, their nature and characteristics, accounting treatment for the formation of solidarity companies, current accounts of partners, final accounts, financial statements and the expiration of solidarity companies.

And the second, which deals with companies of other persons and includes the nature of the companies of simple recommendation and accounting, and the nature and composition of joint ventures and accounting treatment.

Expectations and Goals

1-           Formation of solidarity companies

2-           Distribution of profits in solidarity companies

3-           Increase and decrease capital in solidarity companies

4-           The liquidation of the solidarity companies and the merger of the solidarity company in another company and its sale to a joint stock company

5-           Simple Joint Stock Companies and Joint Stock Companies

 

Language(s) of Instruction:  Arabic                 Textbook(s) Language(s) :Arabic – English

Course Materials

Required Text

- Book of accounting of people companies - General Organization for Technical and Vocational Training - General Administration for curriculum design and development - Saudi Arabia - 2008

Companies  Accounting  – Damascus University

 

Course Schedule

 

Week

Topic

Reading

Exercises

1

 

The emergence of companies and their concept

 

 

2

 

Accounting treatment for the formation of joint stock companies and simple recommendation companies

 

 

3

 

Some partners pay their shares in kind

 

 

4

 

Revaluation of assets

 

 

5

 

Examples of configuration

 

 

6

 

Accounts relating to partner rights

 

 

7

 

Accounting treatment for capital

 

 

8

 

Accounting treatments for partner loans and interest

 

 

9

 

Amendment of the company contract

 

 

10

 

Accounting Treatment for Joining a New Partner

 

 

11

 

Separation of partner from the company

 

 

12

 

Solve applications

 

 

13

 

Liquidation of solidarity companies and simple recommendation

 

 

14

 

Filtering

 

 

15

 

Solve applications

 

 

Testing Schedule

test

Date

Subject

Reading

   Type

language

% of final grade

Quizz 1

 

 

 

written

Arabic

10

Quizz 2

 

 

 

written

Arabic

10

Homework

Final exam

 

 

 

 

written

 

Arabic

10

70

 

 

Attachement Files

Syrian Private University - Faculty of Business Administration @ 2024 by Syrian Monster - Web Service Provider | All Rights Reserved