The study of this course is helpful in determining the costs of the governmental institutions, their market values and studying the theories explaining these costs. These courses include theoretical and practical lessons.

This course offered to managers of governmental institutions and those people interested in prices and costs.

This course is provided for the following Audience:

This course offered to managers of governmental institutions and those people interested in prices and costs. To provide the trainee with the necessary rules and procedures for the new internal examination and gives him the information through which he reaches the objectives of the advanced accounting systems.

• Supervisory agencies and central banks.
• Financial institutions and commercial banks.
• Investment banks, housing and savings associations.
• Investment funds and brokering companies.
• Stock exchanges.
• Insurance companies and multinational corporations.
• Accounting companies and consulting firms.
• Law companies and rating agencies.
• Multilateral financial institutions.

Financial Statements within Governmental Institutions:

• Income list.
• Statement of financial position.
• Costs within governmental institutions.
• Cost sharing between institutions.
• Cost of transferring services between institutions.
• Theories to be used for costs.

Basic principles of accounting measurement:

• Provide students with strong theoretical and practical knowledge of these points:
• Key terms of internal audit.
• Types of examination analytical or traditional.
• Accounting theory.
• Principles of auditing and accounting.
• Administrative work and explanation of performance.
• Establishment of special reviewing and auditing systems.
• Explanation of finances and ways of making decisions.
• Methods of designing accounting data systems.
• Quantitative methods and decision-making.
• Accountability and explanation of performance.
• Financial budgets.
• Damage that may occur because of audit and review.
• Practical applications by using the computer.
• Consulting and assurance services.
• Principles of internal audit and its general construction.
• Definition, advantages and risks of monetary bases.
• Definition, advantages and risks of entitlement bases.
• Definition, advantages and risks of modified monetary bases.
• The entitlement bases applications within the governmental institutions.
• Immediate applications, advantages and risks for the entitlement bases.
• Gradual applications, advantages and disadvantages of the entitlement bases.
• The proposed principle for application of the entitlement bases in the Gulf States.
• Applying the bases of entitlement within governmental institutions and evaluating their fixed assets.
• Monetary
• Natural assets.
• Intangible assets
• The standard of change in prices and its application during the valuation of the fixed assets.
• Historical cost method according to the changes in the price levels.
• The current cost method within the market.