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الاستاذ الدكتور خالد بن رشيد العديم

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مدير لمركز البحوث في الكلية (سابقا)؛ ومدير سابق لبرنامج دكتوراه الفلسفة في إدارة الأعمال في التخصصات:(محاسبة، نظم معلومات إدارية، مالية، تسويق إدارة) في الكلية؛ ومقرر سابق للجنة الدراسات العليا في قسم المحاسبة

كلية إدارة الأعمال
الدور الثاني رقم 161
مادة دراسية

Financial Accounting EMBA 512 (Financial Accounting in the Executive Master of Business Administration)

Introduction:
 
Your program has two accounting courses (EMBA 512 Financial Accounting and EMBA 514 Managerial Accounting) for you to master your knowledge in the language of business (accounting). As an executive, your ultimate objective is for you to understand and comprehend accounting data and reports prepared by your accountant and communicated to you through the accounting system of your organization or firm. Executives are in need for all type of data to be able to form and reach rational decisions that best serve the interest of their entities. Accounting systems supply data about the operations of your firm that can be helpful to your enterprise strategically as well as in the short term. In order for you to benefit the best from the managerial accounting course which you will be taking next semester, some accounting fundamentals have to be well presented to you and well-constructed in your mind. Hence, the main purpose of this one-credit course is to lay a foundation in accounting for you.          
 
Let us go to our business:
 
Accounting is perceived a dry area. Some may have tried to learn it but were confronted with obstacles. You may hear lots of rumors about accounting, none of which is true about accounting. Trust me on this! The approach used in this course has been used with accounting and none accounting students.  The approach is founded on an illustration as well as explanation of how the accountant thinks.  Adopting or at least being aware of such a way of thinking assists you in conceptualizing what you will be learning. You cannot do what an accounting does or understands if you have no clue how he/she thinks. If you work hard at the beginning of this course, you will harvest the fruit of your efforts and time. I promise you.  
 
Course Objectives (from the catalog of the Executive Master of Business Administrative):
 
This course provides students with a clear understanding of accounting concepts and focuses on the development, analysis, and use of accounting reports. It provides an understanding of what these reports contain, what assumptions and concepts accountants use to prepare them, and why they use those assumptions and concepts. In addition to traditional introductory topics, other topics may include residual income, and financial statement analysis.
 

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