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  • 1

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    .

    : -2

    .

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    -

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    -

    .

    : --3

    5/3

    16 .

    .16

    : -4

    :130

    20

    50

    60

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    4

  • 2

    -5

    .

  • 3

  • 4

    --48483 1--4848 3 2-1616 1(1 )331616 1(2 )4-32322 56

    (2)

    --3232 2() (1 )--3232 2) ((2) 7--3232 2 89

    (2)

    --3232 2( )--3232 2 ) (10--3232 2 ) (11--3232 2 12 13

    (2)

    --3232 2 --3232 2 14--3232 2 )(15 16

    (2)

    --3232 2 --3232 2 17--3232 2 18 19

    (2)

    --3232 2

    --3232 2 20

    20

  • 5

    -32322 21-4848 3(1) 22224848 3(2 )23-3232 2(1 )242432322(2 )252532322 26-48483 272748483 28284848 3 29

    7 2948483 30 2832322 31

    3132322 32-48483 33-4848 3 34-4848 3 354148483(1 )363648483(2 )373532322 3825 414848 3 39

    50

  • 6

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    60

  • 7

  • 8

    :: Organizational Psychology

    2 :

    : 32 :

    :

    :

    - - / - - - ) ( - ) -

    ( - ( ) - - ( ) - ) ( -

  • 9

    - ( EAP ) - -

    : + + + -

    : - -

  • 10

    (1 ) : : Applied mathematics (1)

    3 :

    : 48 :

    :

    :

    -: -

    : - : -

    )( : ) -

    ( : -

    : -

    ...

  • 11

    : -

    : + + + -

    : . - .1 - -

  • 12

    (2 ) : : Applied mathematics (2)

    3 :

    : (1 ) 48 :

    :

    :

    - - - - - -

    ) ( - - -

  • 13

    - -

    : + + + -

    : . - .2 - -

  • 14

    (1 ) : : Applied Statistics (1)

    2 :

    : 32 :

    :

    . :

    ) - ...(

    - -

    : - : -

    - : -

  • 15

    : -- )

    ) ( (

    :

    + + + -

    : - -

    -

  • 16

    (2) : : Applied Statistics (2)

    2 :

    : (1 ) 32 :

    :

    . :

    - : - ""

    - -

    o o

    -o -

  • 17

    . ) (- - - Minitab SASStarGraphSPSS -

    :

    + + + -

    : - -

    -

  • 18

    :: Research Methods

    2 :

    : 32 :

    :

    . :

    - - )( - - - - -

  • 19

    - - - - - - -

    : + + + -

    : -: -

    - - ) ( -

  • 20

    :: Microeconomics

    3 :

    : 48 :

    :

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    . .

    (: 48 ) -

    o o )... ) o

  • 21

    o o o o o o

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  • 22

    o o o

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    :

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  • 23

    :: Macroeconomics

    3 :

    : 48 :

    : .

    . ...

    .

    : -

  • 24

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  • 25

    o : o : o o

    :

    + + + -

    : - - -

  • 26

    :: Money, Foreign Exchange and Banking

    3 :

    : 48 :

    :

    .

    .

  • 27

    : . - - - - ) ( - - - - - - - - -

    -

    : + + + -

    : - -

  • 28

    :: Financial Instruments and Capital Markets

    3 :

    : 48 :

    : .

    . .

  • 29

    . .

    : - - - - - - - ) ( - - - - - - - - - - - -

    :

    + + + -

    : 23/8/1390 )( )1389 ) -

    (. 11/3/1394( 1392 ) -

  • 30

    19/12/1393. ( )( 1386 ) -

    ( 1391 ) -( 1393) -

    :: Public Finance and setting of the Government Financial

    Policy

    2 :

    : 32 :

    : .

  • 31

    .

    :

    : . -

    - - - - - - - - - - - -

    : + + + -

    : - - -

  • 32

    :: The principles of Budgeting and Budgetary Control for

    Government 2 :

    :

    32 :

  • 33

    : .

    .

    :

    - - - - - - - -

    : + + + -

    : - ) ( - ) -

    ( -

  • 34

    :: Organizational Behavior

    3 :

    : 48 :

  • 35

    :

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  • 36

    o o o

    : + + + -

    : . - -

    :: Operations Research

    3 :

    : 48 :

  • 37

    :

    -

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    -

    -

    - - ( ) -

    aij. Bi. Cj - - ) ( - -

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  • 38

    -

    :: Business Law

    3 :

    : 48 :

  • 39

    : .

    :

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    o : o :

    -o ( ) o ( ) o o

    ) ( - - -

    o : o o o

    -o o o o o

  • 40

    -o o o o o

    -

    : + + + -

    : - - - - : - : -

    : (1 ) : Finance (1)

    3 :

    : (2 ) 48 :

  • 41

    : .

    .

    :

    - - - - - : - -

    : + + + -

    :( 1394 : ) -

    ( 1395 ) -( 1395: ) -

  • 42

    ( 1390 ) -

    (2 ) : : Finance (2)

    3 :

    : (1 ) 48 :

  • 43

    : .

    .

    :

    - - - - - - - - -

    : + + + -

    :( 1393 : ) -

    ( 1395 ) -

  • 44

    ( 1395 : ) -

    ( 1390 ) -

    :: Business Communication and Report Writing

    2 :

    : 32 :

  • 45

    : .

    .

    .

    : - - - - ) ( - - - - - - - - - -

    : + + + -

  • 46

    : ( 1393) - ( : 1383 ) - ( 1384 ) -

    - Mary Ellen Guffey , Dana Loewy (2013), Essentials of Business

    Communication, Cengage Learning

    :

    : Applied Software in Accounting

    3 :

    : (2 ) 48 :

    (2 )

    https://www.amazon.com/s/ref=dp_byline_sr_ebooks_1?ie=UTF8&text=Mary+Ellen+Guffey&search-alias=digital-text&field-author=Mary+Ellen+Guffey&sort=relevancerankhttps://www.amazon.com/s/ref=dp_byline_sr_ebooks_2?ie=UTF8&text=Dana+Loewy&search-alias=digital-text&field-author=Dana+Loewy&sort=relevancerank

  • 47

    :

    .

    :

    o o o

    EXCEL o o

    o o

    .. o o o

  • 48

    o o o o

    :

    + + + -

    +

    : 2013 - VBA - ( 1394 ) -

    - Excel 2016 Bible, John Walkenbach, Wiley - Access 2016 Bible 1st Edition, by Michael Alexander ,Richard

    Kusleika , Wiley

    (1 ) : : Accounting Principles (1)

    4 :

    : 64 :

    http://eu.wiley.com/WileyCDA/Section/id-302479.html?query=John+Walkenbachhttps://www.amazon.com/Michael-Alexander/e/B001ILHHI8/ref=dp_byline_cont_book_1https://www.amazon.com/s/ref=dp_byline_sr_book_2?ie=UTF8&text=Richard+Kusleika&search-alias=books&field-author=Richard+Kusleika&sort=relevancerankhttps://www.amazon.com/s/ref=dp_byline_sr_book_2?ie=UTF8&text=Richard+Kusleika&search-alias=books&field-author=Richard+Kusleika&sort=relevancerank

  • 49

    :

    .

    .

    : ) )

    :

    + + + -

  • 50

    : . . -

    (. : . 1392.) 1(. 1395 .) -(. 1393 . ) -

    (.78 ) 1( 1395 ) -

    - Wild J, Ken Shaw K, and , Chiappetta B. (2014). Fundamental Accounting Principles Volume 1, 21st Edition, John Wiley & Sons.

    - - Belverd E. Needles , Marian Powers , Susan V. Crosson , (2014). Principles of Accounting, 12th Edition, South-western CENGAGE

    Learning.

    http://www.adinehbook.com/gp/search/ref=pd_sa_top/668-6224496-4176952?search-alias=books&author=%DA%86%D8%A7%D8%B1%D9%84%D8%B2+%D9%87%D9%88%D8%B1%D9%86+%DA%AF%D8%B1%D9%86&select-author=author-exacthttp://www.adinehbook.com/gp/search/ref=pd_sa_top/668-6224496-4176952?search-alias=books&author=%DA%86%D8%A7%D8%B1%D9%84%D8%B2+%D9%87%D9%88%D8%B1%D9%86+%DA%AF%D8%B1%D9%86&select-author=author-exacthttp://www.adinehbook.com/gp/search/ref=pd_sa_top/668-6224496-4176952?search-alias=books&author=%D9%88%D8%A7%D9%84%D8%AA%D8%B1+%D9%87%D8%B1%DB%8C%D8%B3%D9%88%D9%86&select-author=author-exacthttp://www.adinehbook.com/gp/search/ref=pd_sa_top/668-6224496-4176952?search-alias=books&author=%D9%88%D8%A7%D9%84%D8%AA%D8%B1+%D9%87%D8%B1%DB%8C%D8%B3%D9%88%D9%86&select-author=author-exacthttp://www.adinehbook.com/gp/search/ref=pd_sa_top/668-6224496-4176952?search-alias=books&author=%D9%85%D8%A7%DB%8C%DA%A9%D9%84+%D8%B1%D8%A7%D8%A8%DB%8C%D9%86%D8%B3%D9%88%D9%86&select-author=author-exacthttp://www.adinehbook.com/gp/search/ref=pd_sa_top/668-6224496-4176952?search-alias=books&author=%D9%85%D8%A7%DB%8C%DA%A9%D9%84+%D8%B1%D8%A7%D8%A8%DB%8C%D9%86%D8%B3%D9%88%D9%86&select-author=author-exacthttp://www.amazon.com/s/ref=dp_byline_sr_book_1?ie=UTF8&text=John+Wild&search-alias=books&field-author=John+Wild&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_2?ie=UTF8&text=Ken+Shaw&search-alias=books&field-author=Ken+Shaw&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_3?ie=UTF8&text=Barbara+Chiappetta&search-alias=books&field-author=Barbara+Chiappetta&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_1?ie=UTF8&text=Belverd+E.+Needles&search-alias=books&field-author=Belverd+E.+Needles&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_2?ie=UTF8&text=Marian+Powers&search-alias=books&field-author=Marian+Powers&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_3?ie=UTF8&text=Susan+V.+Crosson&search-alias=books&field-author=Susan+V.+Crosson&sort=relevancerank

  • 51

    (2 ) : : Accounting Principles (2)

    4 :

    : (1 ) 64 :

    :

    .

    :

    : ) (

    : +

  • 52

    + + -

    : . . -

    : . (. 1392.)(. 1393 . ) -

    (.86 ) 2( 1392 ) -

    - Wild J., Ken Shaw K, and , Chiappetta B. (2014). Fundamental Accounting Principles. 21st Edition, John Wiley & Sons.

    - Weygandt J., Kimmel P., and Kieso D.b(2013). Accounting Principles, 11th Edition, John Wiley & Sons.

    http://www.adinehbook.com/gp/search/ref=pd_sa_top/668-6224496-4176952?search-alias=books&author=%DA%86%D8%A7%D8%B1%D9%84%D8%B2+%D9%87%D9%88%D8%B1%D9%86+%DA%AF%D8%B1%D9%86&select-author=author-exacthttp://www.adinehbook.com/gp/search/ref=pd_sa_top/668-6224496-4176952?search-alias=books&author=%DA%86%D8%A7%D8%B1%D9%84%D8%B2+%D9%87%D9%88%D8%B1%D9%86+%DA%AF%D8%B1%D9%86&select-author=author-exacthttp://www.adinehbook.com/gp/search/ref=pd_sa_top/668-6224496-4176952?search-alias=books&author=%D9%88%D8%A7%D9%84%D8%AA%D8%B1+%D9%87%D8%B1%DB%8C%D8%B3%D9%88%D9%86&select-author=author-exacthttp://www.adinehbook.com/gp/search/ref=pd_sa_top/668-6224496-4176952?search-alias=books&author=%D9%88%D8%A7%D9%84%D8%AA%D8%B1+%D9%87%D8%B1%DB%8C%D8%B3%D9%88%D9%86&select-author=author-exacthttp://www.adinehbook.com/gp/search/ref=pd_sa_top/668-6224496-4176952?search-alias=books&author=%D9%85%D8%A7%DB%8C%DA%A9%D9%84+%D8%B1%D8%A7%D8%A8%DB%8C%D9%86%D8%B3%D9%88%D9%86&select-author=author-exacthttp://www.adinehbook.com/gp/search/ref=pd_sa_top/668-6224496-4176952?search-alias=books&author=%D9%85%D8%A7%DB%8C%DA%A9%D9%84+%D8%B1%D8%A7%D8%A8%DB%8C%D9%86%D8%B3%D9%88%D9%86&select-author=author-exacthttp://www.amazon.com/s/ref=dp_byline_sr_book_1?ie=UTF8&text=John+Wild&search-alias=books&field-author=John+Wild&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_2?ie=UTF8&text=Ken+Shaw&search-alias=books&field-author=Ken+Shaw&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_3?ie=UTF8&text=Barbara+Chiappetta&search-alias=books&field-author=Barbara+Chiappetta&sort=relevancerank

  • 53

    (1 ) : : Intermediate Accounting (1)

    4 :

    : (2 ) 64 :

    :

    )) (

    ( .

    :

  • 54

    :

    + + + -

    : (: . 1(. ) 1392 . ) -

    (175 ) 1( 1389 ) - ( ) ( 1393 ) -

    - Kieso, D., Weygandt, J. and Warfield, T. (2014). Intermediate Accounting. 15th Edition, John Wiley & Sons.

    - Spiceland, D., Sepe, J., Nelson, M., Tan, P., Low, B. and Low, K. (2015). Intermediate Accounting: IFRS Edition. 8th Edition,

    McGraw-Hill/Irwin, New York.

    - Stice, E. and Stice, J. (2013). Intermediate Accounting. 19th Edition, South-Western Cengage Learning.

  • 55

    (2 ) : : Intermediate Accounting (2)

    4 :

    : (1 ) 64 :

    :

    ) (

    .

    : ) ...(

    :

    +

  • 56

    + + -

    :

    (. 2(. ) 1393 . ) - (.198 )

    2( 1396 ) - . (. 1394). -

    . ( ) ( 1393 ) -

    - Kieso, D., Weygandt, J. and Warfield, T. (2014). Intermediate Accounting. 15th Edition, John Wiley & Sons.

    - Spiceland, D., Sepe, J., Nelson, M., Tan, P., Low, B. and Low, K. (2015). Intermediate Accounting: IFRS Edition. 8th Edition,

    McGraw-Hill/Irwin, New York.

    - Stice, E. and Stice, J. (2013). Intermediate Accounting. 19th Edition, South-Western Cengage Learning.

  • 57

    (1) :

    : Cost Accounting (1)

    3 :

    : (2 ) 48 :

    :

    . .

    :

    )( ) ( :

  • 58

    : + + + -

    : ( 1393 ) - ( ) ( 1394 ) - ) ( ( 1395 ) -

    - Garrison, R.H., E.W. Noreen, and P.C. Brewer (2015). Managerial Accounting, 15th ed., Columbus, OH: McGraw-Hill Education.

    - Horngren, C.T., S.M. Dadar, and M.V. Rajan (2015). Cost Accounting: A Managerial Emphasis, 15th ed., Essex, England:

    Pearson Education Ltd

    - Lanen W.A., S.W. Anderson, and M.W. Maher (2014). Fundamentals of Cost Accounting, 4th ed., Columbus, OH: McGraw-

    Hill/Irwin.

    - Weygandt, J.J., P.D. Kimmel, and D.E. Kieso (2015). Managerial Accounting: Tools for Business Decision Making, 7th ed., Singapore:

    John Wiley & Sons Singapore Pte. Ltd.

  • 59

    (2) : : Cost Accounting (2)

    3 :

    : (1) 48 :

    :

    . .

    :

    :

    :

    +

  • 60

    + + -

    :

    ( 2( )1390 ) - ( ( ) 1394 ) - 2( 1390 ) -

    - Garrison, R.H., E.W. Noreen, and P.C. Brewer (2015). Managerial Accounting, 15th ed., Columbus, OH: McGraw-Hill Education.

    - Horngren, C.T., S.M. Dadar, and M.V. Rajan (2015). Cost Accounting: A Managerial Emphasis, 15th ed., Essex, England:

    Pearson Education Ltd

    - Lanen W.A., S.W. Anderson, and M.W. Maher (2014). Fundamentals of Cost Accounting, 4th ed., Columbus, OH:

    McGraw-Hill/Irwin.

    - Weygandt, J.J., P.D. Kimmel, and D.E. Kieso (2015). Managerial Accounting: Tools for Business Decision Making, 7th ed.,

    Singapore: John Wiley & Sons Singapore Pte. Ltd.

  • 61

    :: Fundamentals of Management Accounting

    3 :

    : (2) 48 :

    :

    .

    :

  • 62

    :

    + + + -

    : ( 1394 ) - ( 1392 ) -( 1395 ) -

    ( 3( )1392 ) -

    - Garrison, R.H., E.W. Noreen, and P.C. Brewer (2015). Managerial Accounting, 15th ed., Columbus, OH: McGraw-Hill Education.

    - Horngren, C.T., S.M. Dadar, and M.V. Rajan (2015). Cost Accounting: A Managerial Emphasis, 15th ed., Essex, England:

    Pearson Education Ltd

    - Lanen W.A., S.W. Anderson, and M.W. Maher (2014). Fundamentals of Cost Accounting, 4th ed., Columbus, OH:

    McGraw-Hill/Irwin.

    - Weygandt, J.J., P.D. Kimmel, and D.E. Kieso (2015). Managerial Accounting: Tools for Business Decision Making, 7th ed.,

    Singapore: John Wiley & Sons Singapore Pte. Ltd.

  • 63

    (1 ) : : Advanced Accounting (1)

    3 :

    : (2 ) 48 :

    :

    .(2( )1 )

    (2 )

    .

    .

  • 64

    :

    :

    + + + -

    : 1 (. 1395 ) - 1( 1392 ) - 1 ( 1395 ) -

    - Beams, F.A., J.H. Anthony, B. Bettinghaus and K.A. Smith (2015), Advanced Accounting, 12th ed., Essex, England: Pearson

    Edudation Ltd.

    - Christensen, T.H., D.M. Cottrell and C.J.H. Budd (2015), Advanced Accounting, 11th ed., Columbus, OH: McGraw-Hill

    Higher Education.

    - Fischer, P.M., W.J. Taylor and R.H. Cheng (2016), Advanced Accounting, 12th ed., Boston, MA: Cengage Learning.

    - Hoyle J.B., T.F. Schaefer and T.S. Doupnik (2013), Advanced Accounting, 11th ed., Homewood, IL: Richard D. Irwin Inc.

  • 65

    (2 ) : : Advanced Accounting (2)

    3 :

    : (2 ) 48 :

    :

    .

    .

    .

    :

  • 66

    : + + + -

    :( : 2 ) .(1393 ) -

    ) (. 2( 1396 ) - 2( 1393 ) -

    - Beams, F.A., J.H. Anthony, B. Bettinghaus, and K.A. Smith (2015). Advanced Accounting, 12th ed., Essex, England: Pearson Education

    Ltd.

    - Christensen, T.H., D.M. Cottrell, and C.J.H. Budd (2015). Advanced Financial Accounting, 11th ed., Columbus, OH: McGraw-Hill

    Higher Education.

    - Fischer, P.M., W.J. Taylor, and R.H. Cheng (2016). Advanced Accounting, 12th ed., Boston, MA: Cengage Learning.

    - Hoyle J.B., T.F. Schaefer, and T.S. Doupnik (2013). Advanced Accounting, 11th ed., Homewood, IL: Richard D. Irwin Inc.

  • 67

    :

    : Internal Controls and Corporate Governance

    3 :

    : (1) 48 :

    :

    .

    .

    : -

    o o o o

  • 68

    o ) ( o

    -o o o o - o - o - o

    :

    + + + -

    :( 1392 ) -

    : ( ) -

    ( 1396 ) ( 1393 ) - ( 1396 ) -

    - Alan Trenerry, Blacktown TAFE (2009), Principles of Internal Controls & Corporate Governance, publisher: McGraw-Hill

    - Donald Leeson , Silvana Di Sisto, David Flanders (2009), nternal Controls and Corporate Governance , publisher pearson

    http://www.mheducation.com/

  • 69

    (1 ) : : Auditing Principles (1)

    3 :

    : 48 :

    :

    .

    . .

    .2

    :

  • 70

    )

    ( )

    ) ( ( /

    (

    :

    + + + -

    :(. . 1392 . ) -

    (.87)

    ( 1395 ) - (. . 1394 . ) -

    (.206 ) - Arens, A., Elder, R. and Beasley, M. (2015). Auditing and Assurance

    Services: An Integrated Approach. 15th Edition, USA, Pearson.

    - Rick Hayes , Philip Wallage , Hans Gortemaker (2014), principles of Auditing: An Introduction to International Standards on Auditing, 3rd

    Edition, PearsonEducation Limited.

    http://www.amazon.com/s/ref=dp_byline_sr_book_1?ie=UTF8&text=Rick+Hayes&search-alias=books&field-author=Rick+Hayes&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_2?ie=UTF8&text=Philip+Wallage&search-alias=books&field-author=Philip+Wallage&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_3?ie=UTF8&text=Hans+Gortemaker&search-alias=books&field-author=Hans+Gortemaker&sort=relevancerank

  • 71

    - William F. Messier , Steven m. Glover , Douglas F. Prawitt (2012).Auditing & Assurance Services: A Systematic Approach,

    8th Edition, McGraw-Hill Higher Education.

    http://www.amazon.com/s/ref=dp_byline_sr_book_1?ie=UTF8&text=William+F.+Messier&search-alias=books&field-author=William+F.+Messier&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_2?ie=UTF8&text=Steven+m.+Glover&search-alias=books&field-author=Steven+m.+Glover&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_3?ie=UTF8&text=Douglas+F.+Prawitt&search-alias=books&field-author=Douglas+F.+Prawitt&sort=relevancerank

  • 72

    (2 ) : : Auditing Principles (2)

    3 :

    : (1 ) 48 :

    :

    .

    : - - - - / -

  • 73

    - / -

    - / - -

    :

    + + + -

    :(. : 1393 ) -

    .(. : 1393) .. . -

    : . 2( 1395 ) - ( 1392 ) -

    - Arens, A., Elder, R. and Beasley, M. (2015). Auditing and Assurance

    Services: An Integrated Approach. 15th Edition, USA, Pearson.

    - Rick Hayes , Philip Wallage , Hans Gortemaker (2014), principles of Auditing: An Introduction to International Standards on Auditing, 3rd

    Edition, PearsonEducation Limited. - William F. Messier , Steven m. Glover , Douglas F. Prawitt (2012).Auditing

    & Assurance Services: A Systematic Approach, 8th Edition, McGraw-Hill

    Higher Education. -

    http://www.amazon.com/s/ref=dp_byline_sr_book_1?ie=UTF8&text=Rick+Hayes&search-alias=books&field-author=Rick+Hayes&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_2?ie=UTF8&text=Philip+Wallage&search-alias=books&field-author=Philip+Wallage&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_3?ie=UTF8&text=Hans+Gortemaker&search-alias=books&field-author=Hans+Gortemaker&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_1?ie=UTF8&text=William+F.+Messier&search-alias=books&field-author=William+F.+Messier&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_2?ie=UTF8&text=Steven+m.+Glover&search-alias=books&field-author=Steven+m.+Glover&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_3?ie=UTF8&text=Douglas+F.+Prawitt&search-alias=books&field-author=Douglas+F.+Prawitt&sort=relevancerank

  • 74

    :: Fundamentals of Governmental Accounting

    3 :

    : (2 ) 48 :

    :

    .

    :

  • 75

    ) (

    ) (

    ) (

    : + + + -

    : .(. . 1393 . ) - ( 1395 ) -

    ( 1395 ) - ( 1395 ) -

    (. 1393 . ) - . .

    ( 1396 ) -

    - Jacqueline Reck , Suzanne Lowensohn , Earl Wilson (2015). Accounting

    for Governmental & Nonprofit Entities,17th Edition, MCGraw-Hill .

    http://www.amazon.com/s/ref=dp_byline_sr_book_1?ie=UTF8&text=Jacqueline+Reck&search-alias=books&field-author=Jacqueline+Reck&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_2?ie=UTF8&text=Suzanne+Lowensohn&search-alias=books&field-author=Suzanne+Lowensohn&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_3?ie=UTF8&text=Earl+Wilson&search-alias=books&field-author=Earl+Wilson&sort=relevancerank

  • 76

    :: Governmental Accounting and Auditing

    3 :

    : (1 ) 48 :

    :

    .

    .

    :

  • 77

    ) (

    55 53

    : + + + -

    : .(. . 1393 . ) -

    ( 1395 ) -( 1395 ) -

    ( 1395 ) - - - (2( )1 ) - - -

    - Jacqueline Reck , Suzanne Lowensohn , Earl Wilson (2015). Accounting for Governmental & Nonprofit Entities,17th Edition,

    MCGraw-Hill .

    http://www.amazon.com/s/ref=dp_byline_sr_book_1?ie=UTF8&text=Jacqueline+Reck&search-alias=books&field-author=Jacqueline+Reck&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_2?ie=UTF8&text=Suzanne+Lowensohn&search-alias=books&field-author=Suzanne+Lowensohn&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_3?ie=UTF8&text=Earl+Wilson&search-alias=books&field-author=Earl+Wilson&sort=relevancerank

  • 78

    (1 ) : : The language of Accounting in English (1)

    2 :

    : (1 ) 32 :

    (1)

    :

    .

    .

    : Uses of Accounting Information Analyzing Business Transactions Financial Statements Cash and Receivable Inventories Plant Assets Current Liabilities Cost Concepts and Cost Behavior Job Order Cost Accounting

  • 79

    Process Cost Accounting Ratio Analysis Vertical and Horizontal Analysis Time Value of Money The Role of Auditing Types of Audit, Attest and Assurance Services Types of Audits Reports on Audited Financial Statements

    : + + + -

    : ( 1390 . ) - (. 1389. ). - ( 1394 ) -

    - Belverd E. Needles , Marian Powers , Susan V. Crosson , (2014). Principles of Accounting, 12th Edition,South-western CENGAGE

    Learning

    - Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso(2014).Accounting Principles, 11th Edition,Wiley.

    - Rick Hayes , Philip Wallage , Hans Gortemaker (2014), principles of Auditing: An Introduction to International Standards on Auditing, 3rd

    Edition, Pearson Education Limited..

    http://www.amazon.com/s/ref=dp_byline_sr_book_1?ie=UTF8&text=Belverd+E.+Needles&search-alias=books&field-author=Belverd+E.+Needles&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_2?ie=UTF8&text=Marian+Powers&search-alias=books&field-author=Marian+Powers&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_3?ie=UTF8&text=Susan+V.+Crosson&search-alias=books&field-author=Susan+V.+Crosson&sort=relevancerankhttp://eu.wiley.com/WileyCDA/Section/id-302479.html?query=Jerry+J.+Weygandthttp://eu.wiley.com/WileyCDA/Section/id-302479.html?query=Paul+D.+Kimmelhttp://eu.wiley.com/WileyCDA/Section/id-302479.html?query=Donald+E.+Kiesohttp://www.amazon.com/s/ref=dp_byline_sr_book_1?ie=UTF8&text=Rick+Hayes&search-alias=books&field-author=Rick+Hayes&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_2?ie=UTF8&text=Philip+Wallage&search-alias=books&field-author=Philip+Wallage&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_3?ie=UTF8&text=Hans+Gortemaker&search-alias=books&field-author=Hans+Gortemaker&sort=relevancerank

  • 80

    (2 ) : : The language of Accounting in English (2)

    2 :

    : (1 ) 32 :

    :

    .

    :

    - Conceptual Framework For Financial Reporting

    - Reporting The Statement of Cash flow

    - Investments

    - Depreciation, Depletion and Impairment

    - Long Term Liabilities

    - Accounting for Partnerships

    - Corporations: Capital Stock Transactions

    - Corporations: Dividend, Retained Earnings

  • 81

    - Business Combinations and Goodwill

    - Budgeting Process

    - Performance Management and Evaluation

    - Cost-Volume-Profit Analysis

    - Capital Investment Analysis

    - Risk Assessment in Auditing

    - Types of audit tests

    - Internal Controls

    - Accounting for non-Profit Organizations

    - Budgetary Accounting

    - Fascial Accountability and Fund Accounting

    - Fund Categories

    - Classification of Expenses and Revenues at Government Wide Level

    :

    + + + -

    : (. 1389. . ) - ( 1390 . ) - ( 1394 ) -

    Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield (2014),Intermediate

    Accounting, 15th Edition, wiley.

    Belverd E. Needles , Marian Powers , Susan V. Crosson , (2014). Principles of

    Accounting, 12th Edition,South-western CENGAGE Learning

    Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso(2014).Accounting

    Principles, 11th Edition,Wiley.

    Rick Hayes , Philip Wallage , Hans Gortemaker (2014), principles of Auditing:

    An Introduction to International Standards on Auditing, 3rd Edition, Pearson

    Education Limited

    .

    http://eu.wiley.com/WileyCDA/Section/id-302479.html?query=Donald+E.+Kiesohttp://eu.wiley.com/WileyCDA/Section/id-302479.html?query=Jerry+J.+Weygandthttp://eu.wiley.com/WileyCDA/Section/id-302479.html?query=Terry+D.+Warfieldhttp://www.amazon.com/s/ref=dp_byline_sr_book_1?ie=UTF8&text=Belverd+E.+Needles&search-alias=books&field-author=Belverd+E.+Needles&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_2?ie=UTF8&text=Marian+Powers&search-alias=books&field-author=Marian+Powers&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_3?ie=UTF8&text=Susan+V.+Crosson&search-alias=books&field-author=Susan+V.+Crosson&sort=relevancerankhttp://eu.wiley.com/WileyCDA/Section/id-302479.html?query=Jerry+J.+Weygandthttp://eu.wiley.com/WileyCDA/Section/id-302479.html?query=Paul+D.+Kimmelhttp://eu.wiley.com/WileyCDA/Section/id-302479.html?query=Donald+E.+Kiesohttp://www.amazon.com/s/ref=dp_byline_sr_book_1?ie=UTF8&text=Rick+Hayes&search-alias=books&field-author=Rick+Hayes&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_2?ie=UTF8&text=Philip+Wallage&search-alias=books&field-author=Philip+Wallage&sort=relevancerankhttp://www.amazon.com/s/ref=dp_byline_sr_book_3?ie=UTF8&text=Hans+Gortemaker&search-alias=books&field-author=Hans+Gortemaker&sort=relevancerank

  • 82

    : (1 ) : Tax Accounting (1)

    2 :

    : (2 ) 32 :

    :

    .

    :

  • 83

    : + + + -

    : ( : .1394 ) -

    (. : .1394 ) -

    (. . 1394 ) -

    (. . 1394 ) -

    .(. 1393 ) -

    (. .1393 ) -

  • 84

    (2 ) :: Tax Accounting (2)

    2 :

    : (1 ) 32 :

    :

    .

    :

  • 85

    : + + + -

    : ( : .1394 ) -

    : .(. 1394 ) -

    ( 1390) -

    ( 1388 ) -

    : .(. 1394 ) -

  • 86

    :: Special Topics in Accounting

    2 :

    : (1 ) 32 :

    (2)

    :

    .

    :

    (26 )

    :

    + + + -

  • 87

    :

    : 9 .(1393 ) - ( )

    (. : .1391 ) -(. 1393) -

    : ) (. -( 1395 ) -

    ( 13994 ) -

    - Choi F.D., and G.K. Meek (2014). International Accounting, 7h ed., Essex, England: Pearson Education Ltd.

    - .

  • 88

    :: Accounting For Islamic Financial instruments and

    Contracts 2 :

    :

    32 :(1 )

    : .

    .

    . .

    .

    :

  • 89

    o

    : + + + -

    : ( 1390 ) -

    ." " "" 23/8/1390 )( )1389 ) -

    (. 11/3/1394 : ( 1395 ) - ( 1396 ) - .19/12/1393( 1392 ) - ( )( 1386 ) -( 1388 ) -

    10/09/94 ( 1395 ) -

    31/3/1393( 1391 ) - - ( 1395 ) -

    -

  • 90

    :

    : Investment Management

    2 :

    : (2 ) 32 :

    :

    .

    .

    : :

  • 91

    :

    + + + -

    : ( 1390 ) - ( 1393 ) -