Bachelor’s program
BCom in Accounting & Auditing
Focuses on preparing graduates specialized in financial accounting, auditing and professional ethics, with mastery of accounting standards and systems and their practical application in changing business environments.
- Degree
- Bachelor of Commerce — Accounting and Auditing
- Credit hours
- 132 credit hours
- Length of study
- 4 levels, 8 semesters
- Hours per level
- 33 credit hours
- Responsible department
- Accounting & Auditing
Mission
The Accounting and Auditing program is committed to preparing distinguished graduates with strong knowledge and skills and a firm ethical commitment, able to compete in the local and regional job market, and to producing research that strengthens the role of accounting in achieving the Sustainable Development Goals.
General goals
- Use suitable tools to solve accounting problems with the scientific method
- Serve the community and develop the surrounding environment by applying accounting knowledge
- Communicate effectively with the users of accounting information
- Analyze the effect of global developments and changes on accounting
- Continuously develop one’s own accounting skills and knowledge
- Comply with legal rules and professional and ethical standards, and take responsibility
- Prepare economic feasibility studies of every kind for investment projects
- Carry out the financial and accounting evaluation of investment projects
- Use computers, information technology and digital transformation in accounting
Graduate attributes
What a graduate of the program knows and can do.
Knowledge and understanding
General outcomes
- Identify the features and different forms of business organizations
- Discuss the different approaches to the environments in which organizations operate
- Recognize recent developments and trends in accounting
- Explain the basic principles, theories and schools of thought in accounting
- Know the economic, statistical, managerial and computer sciences
- Know the tools and methods of measurement and analysis and the steps of research
- Explain the relationship between commercial sciences and the other social sciences
- Identify work ethics and professional practice in accounting
Program outcomes
- Identify the nature of the economic activities of business organizations and other bodies
- Identify decision-making methods and how far information systems support them
- Discuss the aspects of accounting knowledge and its relation to other sciences
- Discuss the concept and components of accounting theory, its standards and their application
- Explain the accounting cycle: recording, classification, analysis and presentation
- Know the rules and principles of the theoretical and applied foundations of accounting knowledge
- Explain the stages and procedures of financial feasibility studies and the evaluation of investment proposals
- Identify the procedures for valuing assets and liabilities and the methods of financial planning and budgeting
- State the commercial, tax and financial legislation and how it is applied in accounting
- Explain the foundations, concepts, standards and procedures of internal auditing
- Know the principles, rules and procedures of the external audit of financial statements
- Know the accounting provisions for securities transactions and trading
Intellectual skills
General outcomes
- Analyze financial statements and the internal and external environment of organizations
- Devise methods and principles for solving accounting, financial and management problems
- Identify the positive and negative elements of accounting questions and issues
- Analyze figures and interpret their financial meaning
- Plan to turn threats into opportunities and deal with them positively
- Consider ideas and points of view and give an opinion in a scientific, evidence-based way
Program outcomes
- Choose the right approach to interpret economic and financial events and treat them in the accounts
- Identify the accounting methods suited to the nature of an organization’s activity
- Infer the meaning of accounting information and figures and present them to their users
- Design innovative accounting systems for continuous improvement in the light of financial technology
Professional skills
General outcomes
- Develop and maintain the human and material resources of business organizations
- Prepare analytical market studies
- Verify the reliability of the information sources one collects
- Collect financial data and statistics, interpret them and analyze their indicators
- Design and operate accounting, management and statistical systems
- Solve accounting, financial and economic problems with the scientific method
- Evaluate performance according to the foundations and principles of financial control
- Prepare, present and interpret financial and accounting reports scientifically
- Use computer applications and information technology in accounting
- Apply research findings to develop business and improve performance
Program outcomes
- Apply suitable accounting methods, procedures and models
- Prepare accounting financial reports and statistics to help report users
- Prepare planning, financial and cash budgets
- Analyze and evaluate investment projects financially and in accounting terms
- Present information appropriately in accounting reports
- Apply quantitative analysis methods and techniques to the audit sample
- Examine, audit and document vouchers, accounts and financial statements
- Give financial and tax advice to business organizations
- Pass professional examinations in accounting and auditing
General skills
- Manage time effectively and efficiently
- Communicate with and influence others effectively
- Work in a team
- Develop knowledge and ideas, with a lasting drive for self-learning
- Use suitable methods to solve individual and organizational problems
- Discuss and debate when presenting talks and reports
- Cope with work pressure and adapt to it
- Develop and improve performance
- Use accounting terminology in professional work
- Deal with business organizations in English
Program structure
| Course group | Mandatory | Elective | Total |
|---|---|---|---|
| General skills and knowledge requirements | 15 h | 6 h | 21 h |
| Core business concepts | 18 h | — | 18 h |
| Functional courses | 30 h | 6 h | 36 h |
| Supporting courses | 18 h | 3 h | 21 h |
| Information systems and technology courses | 6 h | — | 6 h |
| Specialization courses | 21 h | 9 h | 30 h |
| Program total | 108 h | 24 h | 132 h |
Study plan
The mandatory courses of each semester and the electives of each level.
Level 133 credit hours
| Course | Hours | Type | Prerequisite |
|---|---|---|---|
| Innovative Thinking | 3 | Mandatory | None |
| Principles of Law | 3 | Mandatory | None |
| Foreign Language (1) | 3 | Mandatory | None |
| Principles of Business Administration | 3 | Mandatory | None |
| Principles of Financial Accounting | 3 | Mandatory | None |
| Course | Hours | Type | Prerequisite |
|---|---|---|---|
| Principles of Economics | 3 | Mandatory | None |
| Communication Methods and Skills | 3 | Mandatory | None |
| Business Mathematics | 3 | Mandatory | None |
| Organizational Behavior | 3 | Mandatory | None |
| Elective course | 3 | Elective | from the level’s list |
| Elective course | 3 | Elective | from the level’s list |
Level 1 electives
General skills and knowledge requirements: students choose 2 courses from the following
Level 233 credit hours
| Course | Hours | Type | Prerequisite |
|---|---|---|---|
| Principles of Microeconomics | 3 | Mandatory | Principles of Economics |
| Logistics and Supply Chain Management | 3 | Mandatory | None |
| Principles of Cost Accounting | 3 | Mandatory | Principles of Financial Accounting |
| Principles of Marketing | 3 | Mandatory | Principles of Business Administration |
| Production and Operations Management | 3 | Mandatory | Principles of Business Administration |
| Course | Hours | Type | Prerequisite |
|---|---|---|---|
| Foreign Language (2) | 3 | Mandatory | Foreign Language (1) |
| Principles of Managerial Accounting | 3 | Mandatory | Principles of Financial Accounting |
| Principles of Financial Management | 3 | Mandatory | Principles of Financial Accounting |
| Commercial Law | 3 | Mandatory | Principles of Law |
| Business Analytics | 3 | Mandatory | None |
| Management Information Systems | 3 | Mandatory | Principles of Business Administration |
Level 333 credit hours
| Course | Hours | Type | Prerequisite |
|---|---|---|---|
| Principles of Investment | 3 | Mandatory | Principles of Financial Management |
| Strategic Management | 3 | Mandatory | Principles of Marketing, Principles of Managerial Accounting, and Principles of Financial Management |
| Business Ethics and Governance | 3 | Mandatory | Principles of Financial Accounting |
| Intermediate Accounting (1) | 3 | Mandatory | Principles of Financial Accounting |
| Elective course | 3 | Elective | from the level’s list |
| Course | Hours | Type | Prerequisite |
|---|---|---|---|
| Entrepreneurship and Small Business | 3 | Mandatory | Principles of Business Administration |
| Principles of Macroeconomics | 3 | Mandatory | Principles of Microeconomics |
| Intermediate Accounting (2) | 3 | Mandatory | Intermediate Accounting (1) |
| Accounting Information Systems | 3 | Mandatory | Principles of Financial Accounting |
| Elective course | 3 | Elective | from the level’s list |
| Elective course | 3 | Elective | from the level’s list |
Level 3 electives
Functional courses: students choose 2 courses from the following
Supporting courses: students choose one course from the following
Level 433 credit hours
| Course | Hours | Type | Prerequisite |
|---|---|---|---|
| Applied Statistics | 3 | Mandatory | Business Mathematics |
| Principles of Public Finance | 3 | Mandatory | Principles of Macroeconomics |
| Auditing | 3 | Mandatory | Intermediate Accounting (2) |
| Tax Accounting | 3 | Mandatory | Intermediate Accounting (2) |
| Elective course | 3 | Elective | from the level’s list |
| Course | Hours | Type | Prerequisite |
|---|---|---|---|
| Human Resource Management | 3 | Mandatory | None |
| Quantitative Methods and Decision-Making | 3 | Mandatory | Business Mathematics |
| E-Business | 3 | Mandatory | Management Information Systems |
| Advanced Financial Accounting | 3 | Mandatory | Intermediate Accounting (2) |
| Elective course | 3 | Elective | from the level’s list |
| Elective course | 3 | Elective | from the level’s list |
Level 4 electives
Specialization courses: students choose 3 courses from the following
Course codes are under review and will be published once approved.
Careers
- Certified accounting and audit firms
- Banks and financial institutions
- The Tax Authority and the tax sector
- Financial consulting firms
- Government bodies and public institutions
- Financial markets and the Financial Regulatory Authority
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