Ahmed Youssef Osman
Professor As. Accounting and Auditing, Sana’a University
Experience, specialization and degrees
- 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 .
Consultant in economic and financial affairs.
- 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.
- 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.
- 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 .
- Preparation and teaching course of financial analysis, Institute of telecommunications, Sana’a(October 2002) .
- Preparation and teaching course ofunified accounting system, Institute of Telecommunications, Sana’a ( July 2002) .
- Preparation and teaching course ofAdvanced cost accounting systems, Institute telecommunications, Sana’a (Marsh 2003) .
- Preparation and teaching, course of unified accounting system, Institute of Telecommunications, Sana’a,(November 2005).
- Preparation and teaching Examination of Advanced Corse’s of tax , the Taxation Institute, Sana’a ( 2002- 2003).
- Preparation and teaching courses, Accounting for Non-Accountants, Shaher institute, Sana’a ( 2002-2003).
- Preparation and teaching course of Advanced Accounting and Financial Analysis, American Institute for Studies and Languages, Sana’a ( 2005) .
- 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:
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.
– 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.