العربية Accounting Program
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Degree Title:
- Bachelor in Accounting
Duration of Study:- Four (4) years.
Curriculum Structure:- The study plan for the Bachelor of Accounting program, taught in Arabic, consists of 139 credit hours.
The Accounting Program is one of the oldest academic programs established at the University of Science and Technology (UST), having been founded in the academic year 1994/1995. The program focuses on developing professional skills and teaching international accounting and auditing standards. It has successfully qualified 23 cohorts of competent accountants who are currently working across various economic sectors.
The Bachelor of Accounting Program seeks to prepare scientifically, professionally, and research‑qualified cadres by delivering accounting education aligned with international accounting education standards, through a distinguished academic staff and a stimulating educational and technological environment. This approach aims to meet labor market requirements in accordance with quality assurance systems and academic accreditation standards.
The program aims to achieve the following objectives:
- Preparing qualified cadres with scientific, practical, and research‑based knowledge in the field of accounting.
- Equipping students with cognitive, practical, research, and technological skills relevant to accounting.
- Integrating theoretical knowledge with applied practical training to prepare students for the labor market.
- Developing students’ communication and interpersonal skills, fostering adherence to professional ethics, and promoting lifelong learning.
A. Knowledge and Understanding
Upon completion of the program, the student will be able to:
A1: Demonstrate knowledge and understanding of the principles, concepts, and procedures of accounting; International Financial Reporting Standards (IFRS); International Auditing Standards; scientific research methodologies; quantitative and statistical methods required for decision‑making; the relationship between accounting and other sciences; relevant laws and regulations; and the business environment of various types of organizations.
A2: Explain financial transactions and the procedures for their accounting treatment in different organizations, and audit them in accordance with international internal and external auditing standards, as well as relevant laws and regulations.
A3: Clarify the procedures for preparing budgets, documentation cycles, accounting information systems, and financial reports, and how to analyze and interpret these reports for financing, investment, and tax purposes, as well as for decision‑making.
B. Intellectual Skills
Upon completion of the program, the student will be able to:
Upon completion of the program, the student will be able to:
B1: Compare accounting methods, approaches, procedures, and systems, as well as internal and external auditing procedures, enabling the selection of the most appropriate ones according to the nature of the organization’s activities.
B2: Analyze financial transactions and other economic events in various organizations in order to record, classify, and summarize them for the preparation of financial and non‑financial reports.
B3: Analyze financial reports and investment and financing alternatives using scientific approaches and quantitative and statistical methods, enabling contribution to decision‑making and the evaluation of organizational performance.
C. Professional and Practical Skills
Upon completion of the program, the student will be able to:
Upon completion of the program, the student will be able to:
C1: Apply the steps and stages of the documentation cycle and the necessary accounting treatments to all financial transactions and other economic events in various organizations, manually and electronically, in accordance with relevant accounting standards, laws, and regulations.
C2: Prepare planning budgets, cost accounts, and financial and non‑financial reports for various organizations, present and audit them in accordance with relevant standards, laws, and regulations, and provide diverse consultancy services; as well as design documentation cycles, accounting information systems, and control and cost systems manually in different organizations.
C3: Utilize internal control tools, information technology, scientific research methodology, quantitative and statistical methods, and critical thinking in generating data and information, solving accounting problems, comparing alternatives, and contributing to decision‑making.
D. General Skills
Upon completion of the program, the student will be able to:
Upon completion of the program, the student will be able to:
D1: Communicate, collaborate, and participate effectively and efficiently with others.
D2: Comply with laws and regulations; uphold the values and teachings of Islam, national and faith identity; adhere to local and international professional codes of conduct and ethics; respect corporate social responsibility; and observe other related rules and regulations.
D3: Engage in self‑learning and continuous learning, and use computers and information technology in accounting and auditing research and analytical fields.
Graduates of the Bachelor of Accounting Program should possess the following attributes:
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Broad Knowledge: Well‑versed in accounting principles, concepts, procedures, and methods; international accounting and auditing standards and their applications; and all relevant laws and regulations.
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Professional Competence: Capable of analyzing all financial transactions and economic events, recording them accounting‑wise, and reporting them in financial statements in accordance with international standards, financial legislation, and international auditing and assurance standards.
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Financial Analyst: Able to analyze financial reports using various financial analysis tools and techniques, and to interpret the information contained therein.
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Decision‑Making Ability: Skilled in analyzing situations and problems, evaluating available alternatives and solutions, and making appropriate decisions.
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Innovative: Able to identify emerging accounting problems and issues and provide innovative solutions to address them.
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Research‑Oriented: Utilizes scientific research methods to analyze accounting- and auditing‑related problems and to propose appropriate solutions.
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Committed to Professional Ethics: Refrains from any behavior that compromises integrity or objectivity or violates the confidentiality of information obtained during professional duties, and adheres to the teachings of Islam, as well as national and faith identity.
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Collaborative and Communicative: Communicates and cooperates effectively with supervisors and colleagues, handles differences of opinion in a professional manner, and provides support and assistance to those working under his or her supervision.
- Completion of all courses included in the study plan within the period permitted by the academic regulations.
- Completion of 50% of the study plan for students transferred from another university.
The knowledge domains of the Bachelor of Accounting Program include:
- Islamic Studies and Culture: Holy Qur’an, Islamic Culture, National Culture.
- Languages and Communication Skills: Arabic Language, English Language, Accounting Studies in English.
- Life and Research Skills: Life Skills, Scientific Research Methods.
- Management: Principles of Management, Human Resources Management, Operations Management, Supply Chain Management, Financial Management.
- Economics: Microeconomics and Macroeconomics, Islamic Economics, Money and Banking.
- Mathematics and Statistics: Financial Mathematics, Statistics, Quantitative Methods.
- Law: Principles of Law, Commercial Legislation.
- Financial Accounting: Principles of Accounting, Intermediate Accounting, Partnerships and Corporations Accounting, Advanced Accounting.
- Cost and Managerial Accounting: Cost Accounting I, II, and III; Managerial Accounting; Intermediate Managerial Accounting.
- Auditing and Assurance: Principles of Auditing, Advanced Auditing.
- Taxation and Zakat: Zakat Accounting, Tax Systems.
- Information Systems and Artificial Intelligence: Accounting Information Systems, Principles of Artificial Intelligence.
- Specialized Studies: Specialized Accounting Studies.
- Applied Accounting: Petroleum Accounting, Unified Accounting System.
Graduates of the Bachelor of Accounting Program are qualified for the following career paths:
- Practicing the profession of accounting and auditing independently or within the public and private sectors.
- Eligibility to obtain the Certified Public Accountant (CPA) or equivalent professional certification after fulfilling the required legal and professional requirements.
- Opportunities to pursue postgraduate studies, including Master’s and PhD degrees in Accounting.
- Providing accounting and financial consultancy services, conducting feasibility studies, and performing economic evaluation of projects.
- Employment in various departments of financial and banking institutions, including banks, insurance companies, investment firms, and stock exchanges.
- Holding supervisory and managerial positions in accounting and auditing functions.
- Access to numerous employment opportunities in other related fields, such as sales, training, wages and pensions, and statistics, across all public and private institutions.