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Ahmed Youssef Osman

Professor As. Accounting and Auditing, Sana’a  University

Experience, specialization and degrees

  1. Career background:

January 1979 – May 1980, Accounts Officer in Management of public accounts, Yemen Bank for Reconstruction & Development.

June 1980 -1981, Counter part of financial expert,   Agricultural Credit Fund.

July 1981 – 1982, Head of department accounts, Agricultural Credit Bank .

July 1982– 1983, Head of department Wagers in the Cooperative & Agricultural Credit Bank .

May1983 – 1984,Head of department in the Financial Management of the   Cooperative & Agricultural Credit Bank .

July 1984 – Dec. 1985, Asst. Branch Manager and Auditor of Cooperative & Agricultural Credit Bank,  Sa’ada branch .

June 2001 – Oct. 2003, Prime Control in Faculty of Economic & Commerce, Sana’a University.

1985 – 1986, Auditor in  Sabba  Co. for Auditing  .

1987 – 1988, Auditor In Yemeni Office to audit the accounts .

  1. Specialization:

Consultant in economic and financial affairs.

  1. Degrees and certificates:
  • 2001, Ph.D. in Accounting, entitled” Proposed Framework for accountable tax in order to maintain a capital” , Faculty of Commerce – Al-Azhar University,  Arab Republic of
  • 1996, Master in Accounting Management, entitled”Use of methods in information systems for planning Sources & Investment application uses the Yemeni commercial banks”, Faculty of Commerce, Zagazig University, Arab Republic of
  • 1982, Bachelor of Accounting, Faculty of Commerce & Economics, University of Sana’a .
  • 1998, Auditor Public Certificate.
  • 2001, Auditor certificate, member of Auditors’ Association in Yemen.
  • 2006, Membership certificate of Arab Society for Certified Auditors.
  1. d) Others Experience:
  • team member of PriceWater house  Coopers, Mandated by the World Bank   Assessment & restructuring of internal audit departments, and departments of supervision & inspection, In the ministries and bodies and its institutions in the Republic of
  • team member of (Titan) for Consulting International, Mandatedby the World Bank   to assess the procedures for obtaining licenses from the Authority of Geological Survey and Mineral Resources, Republic of Yemen.
  1. e) Courses:
  • I got many courses in the operating software,DOS & WINDOW , application software OFFICE, and Statistical pouch SPSS .
  • Multiple sessions in English Languages.
  • Experience in the academic field:

A  Universities, doing the following:

  • 1986– 1990, Teaching Assistant in the Department of Accounting,  Faculty of Commerce & Economics, Sana’a University  .
  • 2001- until now, ProfessorIn the accounting department – Faculty of Economics & Commerce, Sana’a University studied the following decisions:
  • Accountancy of Taxation.
  • Governmental Accounting.
  • Partnership Accounting .
  • Corporation Accounting.
  • Research Methods.
  • Oil  Accounting .

2001 – 2002, University of Hodeidah, Professor for the following subjects : –

(a)     Auditing . (b) Accountancy of Taxation.

(c) Cost accounting. (d) Accounting Theory.

2001 – 2004, University of Yemen, Professor of the following subjects :-

Government Accounting , and Accountancy of Taxation.

  • 2002-2003,Saba University,professor of the Accountancy of oil.
  • 2003 – 2004, Saba University,professor of the cost accounting, &
  • 2003 – 2004, National University, Professor of the government accounting.
  • 2003 – 2002, National University, Professor of the taxation accounting .
  • 2004 – 2005, National University, Professor of the partnership accounting, and corporation accounting .

Training  Programs:

  1. Preparation and teaching course of financial analysis, Institute of telecommunications, Sana’a(October 2002) .
  2. Preparation and teaching course ofunified accounting system, Institute of Telecommunications, Sana’a ( July 2002) .
  3. Preparation and teaching course ofAdvanced cost accounting systems,  Institute telecommunications, Sana’a (Marsh 2003) .
  4. Preparation and teaching, course of unified accounting system, Institute of Telecommunications, Sana’a,(November 2005).
  5. Preparation and teaching Examination of Advanced Corse’s of tax , the Taxation Institute, Sana’a ( 2002- 2003).
  6. Preparation and teaching courses, Accounting for Non-Accountants, Shaher institute, Sana’a ( 2002-2003).
  7. Preparation and teaching course of Advanced Accounting and Financial Analysis, American Institute for Studies and Languages, Sana’a ( 2005) .

Auditing Services:

  • Auditing of the accounts, Brothers Trading Corporation, (1999 – 2001) .
  • Auditing of the accounts, Aarraf Trading Co., Ltd.,(1999 cycle).
  • Auditing of the accounts,Haggeb for Contracting and Trading Co. ( 2001 – now).
  • Auditing of the accounts, Bilqis Hospital, (1997 until  2002) .
  • Auditing of the accounts, Al- Motahar for Trading and Engineering Co.,( 2005 – 2010).
  • Auditing of the accounts,YICON – Yemeni and Italian Contractors Co.( 2004 – 2006).

Designing and Preparation of financial, Accounting  Systems :

  • Preparation of financial Accounting , and administrative Systems for the, Bilqis Hospital.
  • Preparation of financial Accounting , and administrative Systems for the, Taiba Hospital.
  • Preparation of financial Accounting , and administrative Systems for, The Gold for Contracting and General 

Financial and Taxation Consultancy

  • Submitting several financial and taxes consultations for a large number of private and companies in Yemeni.

Courts Consultancy Services:

  • Submitting several financial and taxes consultations and expertises for the Yemeni Courts.

Books and research:

Books

1 – Government  Accounting, According to the financial and accounting system in the Republic of Yemen, In conjunction with Dr. Mansour Yassin (2007).

2 – Governmental Accounting, in accordance with the financial and accounting system – Average – Phase I – In the Republic of Yemen (2008).

3 –   Governmental Accounting, in accordance with the financial and accounting system – Average – Phase II – in the Republic of Yemen (2010) .

4 –  Accounting on the sales tax, According to the law General Sales Tax – With Dr. / Postal Mohammed, and Dr. / Mohammed Saeed al-Haj (2005) .

5 –  Taxation Accounting,  Part (1), Tax salaries and wages, according to law No. (17) for the year 2010, and the sales tax according to Law No. (19) for the year 2001 .

6 –   Taxation Accounting, Part (2), Tax on commercial and industrial profits, and tax non-commercial professions and non-industrial, according to law No.(17) for the year 2010.

7 –  Financial Accounting, commercial institutes,  Ministry of Technical Education.

9 –  Subscribe authored Knapp accounting specialized, Institutions Commercial Institutes,  Ministry of Technical Education.

10 – Management Accounting, Primary Accounting, Technical Institutes, Ministry of Technical Education.

11  – Corporation Accounting , Faculty of Administration Sciences,  University of Science and Technology.

12 –  Preparation of a curriculum document fifth books of business decisions institutes affiliated to the Ministry of Technical Education are: Accounting : Partnership, Accounting Corporation, Accounting Banks & Insurance Companies.

Researches:

  Censorship in financial and accounting system of government in the Republic of Yemen, Sana’a University Review, 2012.

–  General Budget of the State – Reality and Prospects, Sana’a University Review, 2010.