Together with Principles of Financial Accounting (1), this course forms the basis for carrying out financial-accounting procedures. It covers inventory adjustments for accrued and prepaid expenses and revenues, debtors' accounts, notes receivable, investments, fixed assets, and different accounting methods. Prior study of Principles of Financial Accounting (1) is required.

Organizational behavior is a branch of the social sciences concerned with studying the three levels that determine behavior in organizations: the individual, the group, and the organizational structure. It applies the resulting knowledge toward improving organizational performance. At the individual level, determinants include personality, learning, perception, values, attitudes, motivation, and work stress.

At the group level, determinants include leadership, decision-making, creativity, groups, and communication. At the organizational-structure level, determinants include formal organizational structure, organizational conflict, organizational culture, and corruption.

Macroeconomics studies and analyzes aggregate economic activity in society. The course addresses national output and income accounts and their calculation methods as indicators of economic performance. It discusses the role of the state in economic activity, aggregate expenditure determinants, macroeconomic equilibrium, money and banking, inflation and recession, fiscal and monetary policies for treating economic imbalances, and issues of growth and economic development.

Prior study of Principles of Microeconomics is required.

Statistics in administrative sciences is a cornerstone for developing students' abilities and skills in scientific research, planning, goal programming, and decision-making. It is also used as a tool for preparing feasibility studies for economic projects. The course covers basic concepts of statistical methods, arithmetic operations, comparisons among methods, measures of central tendency, measures of dispersion, probability theory, hypothesis testing, tests of significant differences between means and proportions, and regression applications related to administrative sciences.

This university requirement continues the development of students' basic Arabic-language skills. It covers communicative activities, linguistic, spelling, and structural lessons, knowledge texts, and language exercises. It complements Arabic Language Skills (1) through additional listening, speaking, reading, and writing practice, as well as practical exercises, skill applications, and oral assessments.

This course provides students with the language basics of everyday English to help them communicate in different real-life situations. It focuses on real-life conversations and the basic grammar needed in students' academic majors. It also provides extensive writing and speaking practice. The updated textbook keeps students informed about current language uses and functions that are practical in real-life situations.

This course provides students with basic computer skills for study, library, and home use. It introduces fundamental computer and information-technology concepts and provides the knowledge needed to operate and use operating systems and office software packages, as well as computers for Internet access and electronic communication.

This course derives its importance from accounting as a mirror of financial and economic performance and as a vital function for economic and service establishments. It prepares students academically and professionally by providing knowledge and practical skills related to accounting work in partnerships, especially general partnerships.

The course covers theoretical concepts of partnerships, financial and accounting procedures according to company law, capital formation, financial transactions between the company and partners, accounting procedures for changes in the partnership contract, preparation of financial statements, and accounting treatments for liquidation.

Teaching strategies include lectures, dialogue and discussion, presentations, applications, and practical cases. Prior study of Principles of Accounting (1) and Principles of Accounting (2) is required.

No course description was provided in the source plan.

No course description was provided in the source plan.

No course description was provided in the source plan.

No course description was provided in the source plan.

This university requirement contributes to forming a national Muslim personality capable of reading the past, understanding the present, and contributing positively to building the future in a moderate way that meets contemporary needs. It addresses topics related to Yemen, its civilization before Islam, Yemenis' pioneering role in supporting Islam, modern colonialism as a challenge facing society, and ways to mobilize capacities to confront it.

It is taught through dialogue, discussion, supporting educational videos, and research assignments, with assessment through participation, assignments, midterm exams, and final exams.

This important university requirement is connected with the words of God. It is a theoretical and practical course in which students recite and memorize half of Juz Amma, from Surat Al-Tariq to Surat An-Nas. Students study the manners that should characterize a Qur'an reciter and understand and apply the rules of recitation when reading the Holy Qur'an.

Dialogue and discussion are used in teaching, and students are assessed through recitation, classroom and extracurricular assignments, midterm exams, and final exams.

This course derives its importance from accounting as a mirror of financial and economic performance and as a vital function for economic and service establishments. It prepares students academically and professionally by providing knowledge and practical skills related to accounting work in joint-stock companies. The course covers concepts related to capital companies and the implementation of financial and accounting procedures according to company law, including capital recognition at formation, bond loans, interest on bonds, bond repayment at maturity, preparation of financial statements at the end of the financial period, and accounting treatments for liquidation.

Teaching strategies include lectures, dialogue and discussion, presentations, applications, and practical cases. Prior study of Principles of Accounting (1) and Principles of Accounting (2) is required.

No course description was provided in the source plan.

No course description was provided in the source plan.

This course provides an in-depth analytical presentation of advanced topics in financial management. It focuses on financing, investment, and dividend-distribution decisions and their effects on the market value of shares, through which a company seeks to maximize owners' wealth. The course deepens the theoretical foundations of contemporary financial thought and modern financial-management trends, while emphasizing planning tools and methods used in financial decision-making.

Teaching strategies include lectures, practical case studies, individual and group assignments, and cooperative learning. Prior study of Principles of Accounting (1) and Principles of Accounting (2) is required.

No course description was provided in the source plan.

This course aims to provide students with life skills and strengthen their practice in daily and professional life. It covers basic concepts, importance, and classifications of life skills, including verbal and nonverbal communication, listening, dialogue, persuasion, critical thinking, creative thinking, strategic thinking, self-management, self-marketing, personal planning, time management, problem solving, decision-making, and building and leading work teams.

The course includes self-assessment activities, individual and group assignments, presentations, dialogue, brainstorming, cooperative learning, and training.

No course description was provided in the source plan.

No course description was provided in the source plan.

No course description was provided in the source plan.

This course derives its importance from accounting as a mirror of financial and economic performance and as a vital function for economic establishments. It prepares students academically and professionally by providing knowledge and practical skills related to accounting work in commercial banks and insurance companies. It explains the nature and types of banks, focuses on commercial bank operations and accounting procedures in conventional and Islamic banks, and addresses insurance establishments.

Teaching strategies include lectures, dialogue and discussion, presentations, applications, and practical cases. Prior study of Principles of Accounting (1) and Principles of Accounting (2) is required.

No course description was provided in the source plan.

No course description was provided in the source plan.

No course description was provided in the source plan.

This course continues the study of accounting in financial institutions. It derives its importance from accounting as a mirror of financial and economic performance and prepares students academically and professionally through knowledge and practical skills related to accounting work in commercial banks and insurance companies. It explains the nature and types of banks, commercial bank operations and accounting procedures in conventional and Islamic banks, and insurance establishments.

Prior study of Principles of Accounting (1) and Principles of Accounting (2) is required.

No course description was provided in the source plan.

No course description was provided in the source plan.

No course description was provided in the source plan.

This course derives its importance from accounting as an information system serving many users of accounting information. Managerial accounting focuses on providing the information needed by management to perform its functions and achieve organizational objectives. The course prepares students academically and professionally by providing knowledge and practical skills related to managerial accounting, its tools, and its role in supporting administrative decision-making.

It covers managerial accounting concepts, objectives, and relationship with financial accounting, cost behavior analysis and estimation, cost-volume-profit analysis and its managerial applications, relevant costs and short-term decisions, budgets as planning and control tools, and capital budgeting methods for evaluating investment in capital projects.

No course description was provided in the source plan.

The development of investments and economic transactions among countries, the growth of multinational companies, and the globalization of capital markets have made the international dimension of accounting necessary. Accounting thought must respond to accounting problems created by the global economic environment and globalization to ensure that accounting serves both local and global economic society.

The course discusses the emergence of international accounting, the need for international accounting harmonization, and international accounting standards. It is delivered through lectures. Principles of Accounting (1) and Principles of Accounting (2) are prerequisites.

No course description was provided in the source plan.

This course is a foundational part of cost accounting in the accounting bachelor's program. It covers basic concepts of cost accounting, major classifications of cost elements, accounting for these elements in terms of control, measurement, and monitoring, different methods of cost allocation, and the impact of these methods on accounting income.

Teaching includes lectures, practical cases, examples, and discussion. Principles of Accounting (1) and Principles of Accounting (2) are prerequisites.

No course description was provided in the source plan.

No course description was provided in the source plan.

No course description was provided in the source plan.

No course description was provided in the source plan.

No course description was provided in the source plan.

This course provides students with basic knowledge and concepts related to feasibility studies and project evaluation. Students learn the main components required to prepare feasibility studies and evaluate projects in order to make appropriate decisions based on study results. The course covers methods and tools for judging project success or failure, integrating risk and situation analysis into decision-making, and the differences between economic and financial feasibility studies.

Teaching includes lectures, presentations, assignments, case studies, role play, group work, and classroom discussions. Prior study of financial management and project management is recommended.

No course description was provided in the source plan.