“A Scientific Lecture Titled ‘Final Accounts and Journal Entries in Financial Accounting.'”

“As part of scientific collaboration with government universities and the organization of joint exams for private and governmental colleges, the Accounting Department at AlSafwa University College conducted a scientific lecture titled ‘Final Accounts and Journal Entries in Financial Accounting.’ The speakers were:

• Dr. Jasim Eidhan, Head of the Accounting Department, University of Karbala.
• Dr. Mushtaq Talib Abdul Amir, University of Karbala.

The outcome of the lecture included the explanation of the single-step income statement, multi-step income statement, how to calculate net income whether it’s profit or loss, and how to calculate the cost of goods available for sale and the cost of goods sold.

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