Accounting
Department of Accounting
About the Department
The duration of the study is four academic years divided into eight semesters; each semester is considered a level of study. Each semester includes a number of units of study ranging from 15 to 18 units (Credit Hours). The overall credit hours required for getting a B.A in Accounting is about 124.
Educational Resources:
• Lectures.
• Course Books.
• Additional References.
Electronic Resources.
Other supplementary Resources:-
• Field visits.
• General lectures.
• Training in the courtroom.
Study time: Both morning and evening classes are available.
Courses Equations:
Colleges, in accordance with the regulations of the Ministry of Higher Education, can equate the courses previously studied by a student for up to 40% of the total program hours.
Department Head
Name: Dr. Mohammad Al Bishir
Extension: 509
Email: mbashir351@gmail.com
Vision, Mission and Goals
Entry Requirements
Those who join the undergraduate program in Accounting Department are required to:
• Obtaining the high school diploma or its equivalent from inside or outside the Kingdom.
• The obtained high school or diploma must be recent, not prior to 5 years.
• The student’s general grade in the diploma stage must be at least good.
• The major should be an extension of its previous major in the diploma stage.
• The candidate must pass any required admission tests or interviews.
To be medically fit.
• To obtain approval to study from his work authority, if he works in any public or private entities.
• He must be a Saudi national or resident in Saudi Arabia and holding a valid residence permit (Iqama).
• Fill in the registration form.
Admission decisions are taken according to the requirements for each major giving priority to those who show excellence in requirements.
Graduate Fields of Work
The program aims at providing graduates with the accounting knowledge and skills necessary to meet the needs of the labor market from national accounting cadres in various areas of accounting work, especially the following:
- Accounting and auditing departments of government agencies and companies
- Auditing of accounts and exchange work in banks and financing institutions
- Accounting consulting
- Training, trading and financing institutions and other renewable accounting professions
Program Study Plan
The duration of study is four academic years divided into eight semesters; each semester is considered a level of study. Each semester includes a number of units of study ranging from 15 to 18 units (Credit Hours). The overall credit hours required for getting a B.A in Accounting is about 124.
Accounting Program includes the Colleges requirements, the college requirements and the program requirements.
Description of Courses
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Level 1 |
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Course Description |
Course Name |
code |
Credit hours |
No. |
|
It is one of the first level courses within the accounting department program, the number of credit hours is 3 hours per week and it aims to introduce the student to the principles of computers and computer components (construction and units) Data processing, operating systems, numbering systems, operating system, Windows 10, word processing (Microsoft Word) applications, accounting software applications and electronic spreadsheets (Microsoft Excel), educational power software applications (Microsoft PowerPoint) |
Computer Skills |
IT140 |
3 |
1 |
|
It is one of the first level courses within the accounting department program, the number of credit hours is 3 hours per week and it aims to introduce the student to the Business basics (what is business, Careers in business & Choosing a career) Marketing (The four P's, The target market & Market research & product design)International Business (Why nations trade, Multinational Corporations & Exploring foreign markets: customs & cultures)Management & Human resources development |
English Language (1) |
ENGL140 |
8 |
2 |
|
It is one of the first level courses within the accounting department program, the number of credit hours is 3 hours per week and it aims to introduce the student to the Revision of arithmetic operations Polynomial analysis, First and second-degree equations, First and second-degree inequalities, Definition of system of linear equations, Solving system of linear equations using Gauss-Jordan elimination, Matrices: definitions and operations on matrices, Determinant of matrices: definitions and calculation, Inverse of matrices: definition and calculation, Applications of systems of linear equations in business and economics. |
Introduction to Mathematics -1 |
MATHM140 |
2 |
3 |
|
The Communication Skills course aims to help the student learn the modern concepts, and identify the basic skills in the field of communication by using effective teaching methods that depend on the student's activity and their motivation to learn through training and self-learning, this course helps the students to learn the skills through teamwork and Interactive methods, and works to help the student in developing his skills in verbal communication by learning the speaking skills and the foundations on which they are based. It also helps the student to identify effective listening skills. The course focuses on identify non-verbal communication skills, as it contributes to helping the student to develop the skill of communicating with others by focusing on skills (dialogue, persuasion, negotiation, personal interview, presentation and presentation, and writing a CV) |
Communication Skills |
SCS140 |
2 |
4 |
|
Level 2 |
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|
Description |
Name |
Course Code |
Credit Hours |
No. |
|
It is one of the second-level courses within the accounting department program, the number of credit hours is 3 hours per week and it aims to give the student the skill of fast reading, the skill of summarizing and taking notes and the skill of observing cognitive development, the skill of using mental maps, creative thinking skills, problem-solving, and metacognitive thinking skills Research writing skills |
Learning and Thinking Skills and Research |
CI140 |
3 |
1 |
|
The course aims at providing the student with the proper knowledge, cognitive skills, interpersonal skills, responsibility, communication skills, use of information technology skills and self – kinetics skills. |
Mathematics (2) |
MATHM150 |
3 |
2 |
|
This course will review the physiological principles of exercise including bioenergetics, energy expenditure, functions of the cardiovascular, pulmonary, neuromuscular and neuroendocrine systems, and the impact of training, environmental factors, ergogenic aids, nutrition, and body composition on exercise. |
Health and Fitness |
HEALTH150 |
2 |
3 |
|
This is an introductory course, that provides substantial knowledge about how historical events in England have affected and caused changes in the language throughout different periods such as; Old English, Middle English, and Early Modern Era. |
English Language (2) |
ENGL150 |
8 |
4 |
|
Level 3 |
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|
Description |
Name |
Course Code |
Credit Hours |
No. |
|
It is one of the eighth level courses within the accounting department program; the number of credit hours is 3 hours per week. it aims to introduce the student to what is Islamic culture, the sources of culture and the challenges they face, the impact of those challenges, and the ways to confront them, the position of the Muslim towards other cultures, dialogue among civilizations: its goals are etiquette, The general characteristics of Islam, the correct Islamic belief, the method of receiving it, and inferring it, the pillars of faith, are contradictory to faith. |
Introduction to Islamic Culture |
IC101 |
2 |
1 |
|
This course covers the principles, concepts, and basic procedures for financial accounting. Primary areas of study include the theory of debits and credits, the accounting equation, the accounting cycle, and the basic elements and procedures in an accrual accounting system. Other areas of study include the measurement and disclosure of the elements of financial statements and the preparation of basic financial statements. |
Principles of Financial Accounting |
ACCT101-3 |
3 |
2 |
|
This course aims to introduce the student to the scientific aspects and administrative skills of management science, and their practices in different organizations, enabling the student to identify the administrative functions that contribute to the success of these organizations. This course focuses on methods of practicing management in the local environment by introducing the student to concepts related to management science, Knowing the development of administrative thought, discussing principles of management, enumerating the main functions of management, and describing the nature of business organizations and the relationship of organizations to the environment. |
Principles of Business and Management |
PBA101 |
3 |
3 |
|
It is one of the courses of the third level within the accounting department program, the number of credit hours is 3 hours per week and it aims to introduce the student, the five verbs, and the masculine. Focuses on its syntax, its states, and the signs of the original and subsidiary expressions, prohibited from the exchange (its types, and its syntax), the syntax of the present tense, the verb-based of the unknown (its significance, its formulation from the past and the present tense). |
Language Skills |
ARAB101 |
2 |
4 |
|
The syllabus handles the fundamental principles related to the concept of microeconomics. It focuses on illustrating the essence of economics, its methodology, and its analytical tools. The syllabus explains the concept of the economic problem and its causes. It also contains studying the basics of supply and demand, market equilibrium, and elasticities. In addition to that, the syllabus discusses how to analyze the consumer and production behavior, and the analysis of the behavior of the production units through analyzing the production relations and the cost of production. Moreover, the syllabus highlights the supply of the firm within different types of markets and knowing the markets of the factors of production. |
Principles of Microeconomic |
ECON101 |
3 |
5 |
|
The course aims to introduce the student to statistics, their importance, different data sources, different divisions of variables, identification of sample and society characteristics, graphical and tabular representation of data, central tendency measures, dispersion measures, the relationship between two variables and an introduction to possibilities. |
Principles of Statistics in the Management |
QUAN101- 2 |
3 |
6 |
|
Level 4 |
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|
Description |
Name |
Course Code |
Credit Hours |
No. |
|
It is one of the first level courses within the accounting department program, the number of credit hours is 3 hours per week and it aims to introduce the student modern marketing knowledge and describes its importance for contemporary organizations, meanwhile, explains the steps and goals of marketing practices. The course also spotlights the major subject in modern marketing on both theoretical and practical sides. |
Principles of Marketing |
MRKT101 |
3 |
1 |
|
It is one of the fourth level courses within the accounting department program, the number of credit hours is 3 hours per week and it aims to introduce the student to the law with an indication of the job and its importance, distinguishing between the legal rule and other similar rules. It was an introductory study of the theory of law, definition of the legal rule and its characteristics and sources, study Divisions of the law, defining the scope of application of the rules of law in terms of time and place, explaining the interpretation of the legal rule, studying the idea and essence of the theory of truth, the divisions of truth, the persons of the right and the place of the truth, the theory of using the right. |
Principles of law |
SYS101 |
3 |
2 |
|
It is one of the first level courses within the accounting department program, the number of credit hours is 2 hours per week and it aims to introduce the student to the Definition of editing, types of authorship. - Subject language and tool language. The phenomenon of linguistic weakness and its treatment. Punctuation, computer typing, Arabic dictionary. Language and thought: language is necessary, the relationship between language and thought. How the author sincerely expresses his idea, and how to attract the reader. - Points of difference between the language of writing and the language of speech. - Practical applications on reading skill, and speaking skill. How do you write an idea? (Choose a text with an idea and analyze it) - Language and its characteristics, how the writer is accurate in choosing his words. How the writer develops his verbal wealth and uses the word in its context. - Writing paragraph and article, developing the paragraph into an article. |
Arabic Writing |
ARAB103 |
2 |
3 |
|
This course explores concept and areas of organizational behavior by analyzing of human work behavior at the individual, interpersonal, team and organizational levels. The course explains how behavior guides groups and individuals to achieve the common objectives and Emphasizes on the development of interpersonal competencies. It also highlights the importance and role of behavior management in the development of organizations. |
Organizational Behavior |
HRM434 |
3 |
4 |
|
This course covers the nature, objectives, procedures of cost accounting, and its relationship with financial accounting. In addition, this course covers methods of calculating the cost of the product under job-order costing and process costing systems. In addition, this course clarifies the basis for the allocation and distribution of indirect costs incurred, according to the traditional and ABC and Cost Allocation of Joint Products and Byproducts. |
Principles of cost and management accounting |
ACCT102 |
3 |
5 |
|
This course presents the principles of governmental accounting, and how to apply the principles of governmental accounting of public money. In addition, this course cover the study of the general budget of the state in terms of its importance and its rules that governing the methods and preparation. In addition, this course identifies the general framework of the system of government accounting and non-for profit organization, identifies the accounting treatments for public money and non-for profit organization in Saudi Arabia, reviews the methods of preparing accounts closing of the state, and presents the systems of government control. |
Governmental accounting and non-profit |
ACCT201 |
3 |
6 |
|
Level 5 |
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|
Description |
Name |
Course Code |
Credit Hours |
No. |
|
This course deals with the basic concepts of macroeconomics, where it reviews concepts of Gross Domestic Product (GDP), its components and other related concepts. In addition, this course addresses a detailed analysis to determine the equilibrium levels of income. |
Principles of Macroeconomics |
ECON102 |
3 |
1 |
|
The course aims to Introduce the Islamic approach to economic life in a person’s relationship to money in terms of money, spending, and the financial community’s relationship with each other in terms of distribution and circulation. Statement of legal rules and provisions that control economic life and financial transactions. Explaining the universality and completeness of Islam in terms of its attention to economic matters in various fields, and the extent of its effectiveness in finding appropriate solutions to it. Explain the extent of the ineffective economic systems, and their ineffectiveness in solving economic problems and their fluctuations, compared to the foundations of the Islamic economic system and its characteristics. Connecting the student with contemporary economic issues. |
Economic System in Islam |
IC103 |
2 |
2 |
|
The Commercial Law Course 204 regulates the number of approved hours three hours per week. This course aims to introduce the student to the history, origination, concept of commercial law, the scope of application of its provisions and sources, It focuses on the types of business and the criterion for distinguishing between them, the conditions for acquiring the trader's character and obligations, the definition of the company and its types, and the general rules for companies, The nature of each company and its legal system. |
Systems Commercial Law |
SYS204 |
3 |
3 |
|
This course includes concepts of management information systems, the role of information systems in business, problem-solving using computers, flowcharts, software, types of software, programming concepts and languages, It focuses on basics of communication and networks, types of computer network, development of computer networks, advantages and disadvantages of local network, computer networks in business, business data communication, internet, internet services (Web, E-mail, File Transfer, RSS), and Internet, browsers, database management system, file and record organization. |
Management Information System |
HRM322 |
3 |
4 |
|
This course provides a comprehensive study of financial accounting and financial reporting, including the conceptual framework of accounting procedures, the preparation of the financial statements, and the adjustments and disclosures associated with them. Moreover, this course addresses the accounting procedures in terms of measurement and disclosure of each of the current assets, fixed assets, intangible assets, and investments. |
Intermediate Accounting (1) |
ACCT217 |
3 |
5 |
|
It is one of the fifth level courses within the accounting department program. The number of credit hours is 3 hours per week. It aims to introduce the student to the concepts of public finance, private finance, the state’s general budget, the state’s general budget, the final account, public expenditures, public revenues and their divisions, the concept of the public budget and its rules and classification |
Principles of Finance |
FNC101 |
3 |
6 |
|
Level 6 |
||||
|
Description |
Name |
Course Code |
Credit Hours |
No. |
|
The course aims to introduce the political system in Islam and the most important foundations. It aims to explain the distinction of the Islamic political system from other political systems as it is part of the comprehensive Islam system and it is a universal and ethical Islamic system. |
Fundamentals of the Islamic Political System |
IC104 |
2 |
1 |
|
General description of the course: It is one of the eighth level courses within the accounting department program, the number of credit hours is 3 hours per week and it aims to introduce the student to the terms of sale and the sale that is forbidden, for the student to know the conditions in the sale and their types and provisions, that the student gets to know the provisions of option, dismissal, and disposal in the sale. The student learns the most prominent contemporary banking transactions and their provisions, that the student knows the provisions of selling assets. |
Systems of financial transactions in Islamic jurisprudence |
SYS211 |
3 |
2 |
|
This course provides the concept of production & operations management, production planning and quality control (quantity and quality). It also includes industrial company's strategy, and methods to improve productivity, and to study the procedure of working, research and product development, and quantitative analysis tools. The course also includes the use of practical situations in quantitative and qualitative analysis in industrial companies. |
Operations Management |
OPM371 |
3 |
3 |
|
This course deals with the study of the problems of Equity in each of the Partnerships and joint-stock companies with a focus on the issues of measurement and disclosure. As well as the course includes very important issues such as accounting for long - term liabilities and accounting for long-term leases in accordance with the international accounting standards. |
Intermediate Accounting (2) |
ACCT218 |
3 |
4 |
|
It is one of the eighth level courses within the accounting department program, the number of credit hours 3 hours per week and it aims to familiarize the student with what are the general principles and principles of companies, financial planning.. |
Corporate Finance |
FNC210 |
3 |
5 |
|
Level 7 |
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|
Description |
Name |
Course Code |
Credit Hours |
No. |
|
The course aims to explain the concept of the Muslim community, the foundations of building society and the care of Islam with it, the reasons for strengthening social ties and the most important social problems and methods of treating them. |
Islam and the Construction of Society |
IC102 |
2 |
1 |
|
This course aims to introduce the student to the importance, vitality, and necessity of work ethics, and the need to adhere to them. The course is focusing on aspects of Islamic administrative thought to identify the standards of these ethics, and highlighting the extent of their impact on management functions and productivity in the light of the culture of our Saudi society. |
Work Ethics |
HRM331-3 |
3 |
2 |
|
This course deals with issues in accounting treatments relating to the business combination and stock Investments in other companies. This course also deals with the preparation of the consolidated financial statements of the holding company and its subsidiaries in the date of control and the following periods according to the latest amendments to international financial reporting standards (IFRS) and the U.S. GAAP |
Advanced Accounting |
ACCT301 |
3 |
3 |
|
This course deals with theoretical and applied aspects of accounting for tax and Zakat, to clarify the general framework of the tax system and the Zakat applicable in the Kingdom of Saudi Arabia. In addition, deals with the practical application of some settlement cases related to zakat accounting and taxation. |
Accounting for Zakat and Tax |
ACCT413 |
3 |
4 |
|
This course covers the principles of managerial accounting by illustrating its nature, objectives and functions, and its relationship with each of the cost accounting and financial accounting. In addition, this course shows how to prepare planning budgets (operating and capital), and how to use the appropriate accounting information in the field of planning, controlling, making management decisions, and selecting the best among different alternatives. |
Management Accounting |
ACCT431 |
3 |
5 |
|
Level 8 |
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Description |
Name |
Course Code |
Credit Hours |
No. |
|
This course introduces the basic concepts and analytical tools necessary to analyze and interpret financial statements. Moreover, this course emphasizes how to use accounting information in assessing the financial performance of the company in order to make a rational economic decision |
Analysis of financial reports |
ACCT415 |
3 |
1 |
|
This course provides the main knowledge regarding the nature and objectives of external audit and the auditing standards. In addition, it provides key issues that related to the collection and evaluation of audit evidence, assessing materiality and risk as tools to plan the auditing process evaluation of including internal control risks. Furthermore, this course explains the procedures for writing the final audit report and the circumstances in which each report can be provided. It also addresses other scheduled services emphasis provided by the chartered accountant |
Audit |
ACCT441 |
3 |
2 |
|
This course addresses the design and analysis of accounting information systems based on the fundamental processes within the enterprise, as well as the risks and threats, which is facing the accounting information system and how to control them. In addition, this course shows how to use modern technologies in the construction and development of accounting systems in the context of multiple databases. |
Accounting Information Systems |
ACCT461 |
3 |
3 |
|
It is one of the eighth level courses within the accounting department program, the number of credit hours is 3 hours per week and aims to introduce the student to the operating systems of the computer, package the accounting applications, while providing the student with the basic skills necessary to use the computer, accounting practice on the computer in practice |
Accounting computer applications |
ACCT465 |
3 |
4 |
|
It is one of the eighth level courses within the accounting department program, the number of credit hours 3 hours per week and it aims to introduce the student to banknotes, their types, organizing capital markets and analyzing company data, It sheds the light on the efficiency of the capital market and its forms, the importance of liquidity in the capital market, basic information Investment, market indicators. |
Markets and financial institutions |
FNC230 |
3 |
5 |
Researches
Research Papers
Committees
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Quality Committee
The Quality Committee works in accordance with the general strategies and policies of the program in a way that contributes to achieving the vision, mission and goals of the program for which it was established, by adopting and applying the principles of comprehensive quality and setting and implementing plans and programs that ensure achieving high levels of performance and productivity in the educational, administrative, organizational, financial and technical fields and maximizing the benefit from The knowledge balance and the accumulated experiences of the college and its organizational and administrative units and provide the ingredients and requirements for obtaining and maintaining academic accreditation in accordance with the highest local and international quality standards in a way that enhances the capabilities of the college To achieve sustainable competitive advantages. Supervising the application of quality standards in academic aspects, both institutional and programmatic.
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Committee set up tables
Work on preparing study schedules for program students, preparing a schedule of teaching burden for faculty members, distributing courses offered to college halls, and making optimal use of the halls designated for the department.
Checking the proportion of the students in the division with the capacity of the registered room for the course.
Raise the teaching burden for the College Vice-Dean and Academic Affairs in each semester.
Preparing the schedule of final exams.
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Academic Advising Committee
The Academic Advising Committee works according to the general strategies and policies of the college and department In what contributes to achieving the vision, mission, and goals of the department for which it was established, by providing academic guidance and counseling services to students in order to achieve the effectiveness and efficiency of the educational process in the department.
and that is through:
- Prepare a detailed and annual plan for student counseling in the department and follow up steps
Implemented.
Supervising the implementation of regulations, regulations, instructions, and decisions related to student guidance and counseling affairs.
- Establishing a specific policy for academic guidance that will be adhered to by all members of the department and following up on its implementation.
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Student Advisory Council
The council is concerned with raising and discussing the problems students face within the college, and discussing students ’needs for various services, whether educational, administrative or attached.... etc.
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Website Committee
Tasks for the Website Committee:
1. Website development for the department in Arabic and English.
2. Collecting and reviewing the website's content, and coordinating with the college dean and head of the department to develop the site and update the content.
3. Create backlinks to the site.
4. Assist faculty members in creating their personal websites.
5. Coordination with the college's website.
6. Participate in and benefit from the available services.
7. Informing the department council periodically of the site’s development.
8. Carrying out other tasks assigned to the committee.
Faculty Information
List of the faculty members of the Department of Accounting
|
S.No. |
Name |
Designation |
Cell# |
|
|
1 |
Dr. Mohammad Al Bashir Ibrahim |
Assistant Professor |
0569410327 |
|
|
2 |
Dr. Ahmed Saad Mohamed Abul-Enein |
Assistant Professor |
0534103966 |
|
|
3 |
Dr. Sami Mahmoud Abdel Hamid Mourad |
Assistant Professor |
0545621135 |
|
|
4 |
Dr. Ismail Osman Sharif |
Assistant Professor |
0506874858 |
|
|
5 |
Dr. Wassim Wagih Sorour Abdel Samie |
Assistant Professor |
0547883551 |
|
|
6 |
Mr. Majid Eid Abdul-Hadi Al-Harbi |
Lecturer |
0557999334 |
Contact Details
P.O. B: 31717 - College of Humanities and Administrative Sciences - Building No. 5. Al-Qassim - Buraydah - Saudi Arabia
Telephone number: 0163800085, Ext.: 509
Fax: 0163800083
College LMS - Blackboard
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BlackBoard Ultra - LMS