Accounting for Property, Plant and Equipment (محاسبة الممتلكات والمنشآت والمعدات) Course Syllabus

Full curriculum breakdown — modules, lessons, estimated time, and outcomes.

Overview: This course provides a comprehensive introduction to accounting for Property, Plant, and Equipment (PPE), covering foundational concepts, practical applications, and real-world case studies. Designed for beginners, it spans approximately 2 hours and 49 minutes, offering self-paced learning with hands-on assignments and interactive labs. Learners will explore key topics including asset recognition, valuation methods, depreciation, disposal, and compliance with International Financial Reporting Standards (IFRS). The course concludes with a capstone project to apply knowledge in realistic scenarios.

Module 1: Introduction & Foundations

Estimated time: 0.5 hours

Overview of Property, Plant, and Equipment (PPE)
Importance of PPE in financial reporting
Recognition criteria for PPE assets
Case study analysis with real-world examples

Module 2: Core Concepts & Theory

Estimated time: 0.7 hours

Historical cost vs. fair value measurement
Initial and subsequent measurement of PPE
Introduction to IFRS standards for asset accounting
Review of accounting frameworks and tools

Module 3: Practical Application & Techniques

Estimated time: 0.6 hours

Calculating depreciation: straight-line and reducing balance methods
Recording asset acquisition and improvements
Hands-on exercises on journal entries for PPE

Module 4: Advanced Topics & Methods

Estimated time: 0.8 hours

Asset revaluation and impairment considerations
Disposal and derecognition of PPE
Interactive lab: Building practical accounting solutions

Module 5: Case Studies & Real-World Projects

Estimated time: 0.4 hours

Analysis of real-world PPE accounting scenarios
Group discussion on best practices
Application of techniques to case-based problems

Module 6: Capstone Project & Assessment