Bachelor of Accounting
Faculty of Commerce and Economics
This program is offered by the Accounting Department at the Faculty of Commerce and Economics.
The Department’s mission is to prepare distinguished accounting and auditing professionals, at local and regional levels, who are well-equipped with academic knowledge, professional skills, and ethical values. The graduates will be able to compete efficiently in the labor market and meet the challenges of today’s dynamic business environment. This will be achieved through an effective educational process that adheres to quality standards, encourages scientific research, and develops innovative methods for solving problems that face business institutions and enterprises in a way that ensures the establishment of social partnerships.
Vision
To excel with a leading position at the local and regional levels in academic and vocational accounting education and learning.
Mission
To prepare qualified and competent cadres academically and professionally in the fields of accounting, auditing, and scientific research, to meet the needs of the local and regional labor markets, and keep pace with the recent developments in the contemporary business environment.
Aims of the Program:
- Providing students with a high-quality education in the fields of accounting and auditing and equipping them with knowledge, practical skills, and professional ethics necessary for their future careers.
- Providing students with comprehensive training on the proper recording of financial transactions in accounting ledgers, posting them, and preparing relevant financial statements for business entities and various units.
- Enabling students to perform auditing tasks in accordance with the international auditing standards.
- Equipping students with the required skills in preparing estimated budgets, developing their abilities in planning and controlling costs and revenues, and creating various performance reports.
- Updating and developing study courses and syllabus content in a way that meets the needs of the labor market and embraces recent scientific and technological developments.
- Developing students’ skills in dealing with computer programs and applying them in their practical realities.
- Implementing quality requirements according to academic accreditation standards, and accounting education standards issued by the International Federation of Accountants (IFAC).
- Developing students’ effective communication skills, enhancing their spirit of participation, and enabling them to engage in all types of functions and tasks.
Accounting – Bachelor’s Degree
Program Study Plan:
First Level
Course Code | First Semester | Prerequisite | Credit Hours | Course Code | Second Semester | Prerequisite | Credit Hours |
| Principles of Accounting (1) | — | 3 |
| Principles of Accounting (2) |
| 3 |
| Principles of Political Science | — | 3 |
| Ruling System in Yemen |
| 3 |
| Principles of Microeconomics | — | 3 |
| Principles of Macroeconomics |
| 3 |
| Principles of Business Administration | — | 3 |
| Principles of Behavioral Sciences |
| 3 |
| Principles of Pure Mathematics (a) | — | 3 |
| Principles of Statistics (1) |
| 3 |
| Arabic (1) | — | 3 |
| Arabic (2) |
| 3 |
| Arab-Israeli Conflict | — | 2 |
| National Culture |
| 2 |
Total | 20 |
| 20 | ||||
Second Level
Course Code | First Semester | Prerequisite | Credit Hours | Course Code | Second Semester | Prerequisite | Credit Hours |
| Partnership Accounting |
| 3 |
| Corporate Accounting |
| 3 |
| Computer Skills |
| 3 |
| Principles of Law |
| 3 |
| Production Management |
| 3 |
| Principles of Pure Mathematics (b) |
| 3 |
| Financial Mathematics |
| 3 |
| Principles of Insurance |
| 3 |
| Money and Banks |
| 3 |
| Islamic Culture |
| 3 |
| English (1) |
| 3 |
| English (2) |
| 3 |
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Third Level
Course Code | First Semester | Prerequisite | Credit Hours | Course Code | Second Semester | Prerequisite | Credit Hours |
| Government and National Accounting |
| 3 |
| Cost Accounting (2) |
| 3 |
| Uniform Accounting System |
| 3 |
| Tax Accounting (2) |
| 3 |
| Cost Accounting (1) |
| 3 |
| Quantitative Approach to Accounting |
| 3 |
| Tax Accounting (1) |
| 3 |
| Principles of Commercial Law |
| 3 |
| Finance and Financial Management |
| 3 |
| Purchasing and Storage Management |
| 3 |
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| Public Finance |
| 3 |
Fourth Level
Course Code | First Semester | Prerequisite | Credit Hours | Course Code | Second Semester | Prerequisite | Credit Hours |
| Accounting Information Systems |
| 3 |
| Oil Accounting |
| 3 |
| Management Accounting (1) |
| 3 |
| Accounting Theory |
| 3 |
| Financial Institutions Accounting |
| 3 |
| Research Methodology |
| 3 |
| Special Accounting Studies |
| 3 |
| Auditing (2) |
| 3 |
| International Accounting |
| 3 |
| Management Accounting (2) |
| 3 |
| Auditing (1) |
| 3 |
| Cost Accounting (3) |
| 3 |