Curriculum Components

Students studying for the Associate’s Degree in Accounting and Auditing must successfully complete 74 credit hours distributed as follows:

Course Descriptions

1. Islamic culture:

This course aims study of sources of Islamic Legislation, Characteristics of Islamic Legislation, Islamic Systems, Family System, Judicial System, System of Government, Economic System, Characteristics of Islamic Economic Legislation, Islamic Education, Objectives of Islamic Education and Its Characteristics, Religious Activity. In Addition to General Educational Principles Islamic, the provisions of Tajweed, and steps to teach branches of Islamic education.

2. Human Culture:

his course deals with the topics and developments in the history of the world from the emergence of the first human civilizations until the twenty-first century, the study of human civilizations from different aspects, the study of the peoples of these civilizations and patterns of human behavior

3. English Composition & Writing 1:

This course is designed to prepare the student for English writing and it will focus on reading and writing as integrally related skills. Students will study and practice reading comprehension, the writing process, and critical thinking. Students will create clear and correct sentences as they develop the skills necessary to write a variety of focused, developed, organized paragraphs and/or short essays. Students will be responsible for writing multiple full-process paragraphs/essays. The course may include a departmental proficiency test or portfolio assessment.

4. Principles of Psychology:

Surveys the major principles of psychology. Introduces the history of psychology, human development, personality, abnormal behavior, social psychology, feelings and emotions, research methodologies, experimental psychology, psychophysiology, learning and memory, altered states of awareness, sleep and dreams, and industrial and organizational psychology.

5. Human Resource Management:

This introductory course provides students with a comprehensive overview of the major Human Resources functions typically found in organizational settings. Topics covered include Strategic HR Planning, Benefits & Compensation, Recruitment & Selection, Employee & Labor Relations and Training & Development. The course draws upon both current Human Resource practices and relevant research.

6. Communication skills:

Defining the concept of self, enabling the student to understand and self-knowledge, during this course student will study the fundamentals and theories of communication and the factors influencing the effectiveness of communication. In addition, how to develop communication skills of all types and focuses on the interaction of the individual with the group and the interaction of the individual to the environment.

7. Compensation and Business Benefits:

This Course presents the dynamics involved in compensating employees for services rendered in a modern organization. This course focuses on the critical tools and techniques of job analysis, job descriptions, job evaluation, pay surveys, pay administration, and required benefits.

8. Employer- Employee Relations:

This course focuses on the employer-employee relationship at work, and how managers work with employees to improve employee performance. Attention is given to the history of labor relations and performance management in work settings, with an emphasis, however, on contemporary approaches to managing the employer-employee relationship and the systems for managing employee performance. 

9. Fundamentals of Finance:

The focus of this course is on the financial theory and empirical evidence that are useful for investment decisions.  This course aims to develop students understanding of the basic principles of financial markets and provides a very good foundation on how assets are valued and traded. The course considers stock market prices and returns; stock market risk and the influence of risk on the pricing of shares; interest rates and the pricing of bonds; and the characteristics and pricing of financial futures and options. It also considers Corporate Finance and Financial Theories. But the most important contribution of this course to your future career is how to use the academic insights to better assess risks and returns, and the trade-off between the two in future decision making.

10. Computer skills:

This course aims to discuss the basic information related to the use of computers in education and the use of educational computer capabilities in the field of education, dealing with basic programs in MS Office software, dealing with digital images and modifying them using computer applications.

11. Principles of Management:

This course investigates the way that managers get things done in an organization relying on the dynamic processes of strategic planning, business development, budgeting, and operations to move their organizations forward and achieve results. The concepts and skills needed to manage effectively under constantly changing conditions are identified. The course will review a manager's skill at influencing the direction and functioning of an organization and will develop students' appreciation of these management activities and their links to employee performance.

12. Principles of Microeconomics:

The purpose of this course is to develop a working knowledge of the principle concepts and theories in microeconomics. This part of economics is concerned with the interrelationships of the individual business firms, industries, consumers, laborers, and other factors of production that make up a modern economy. This course involves main elements related to the private interests of the countless individuals who constitute a modern economy are related to the economic interests of society as a whole.

13. Principles of Macroeconomics:

This course provides an overview of macroeconomic issues: the determination of output, employment, unemployment, interest rates, and inflation. Monetary and fiscal policies are discussed. Important local, national, and international economic policies and issues are critically explored. The course introduces basic models of macroeconomics and illustrates principles with the experience of major international economies.

14. Foundations of Finance

The course aims to provide students with the following skills and knowledge How to connect and coordinate the functions of an organization, the function of marketing and its relationship to other functions, the function of providing production or services and its relation to other functions, the function of finance and its relationship to the rest of the functions, the function of human resources management and its relationship to the rest of the functions, The ability to write an integrated plan for the organization, the ability to develop an organizational structure of the organization and the ability to develop a plan for management oversight in the organization.

15. General Statistics:

The course aims to provide the student with a range of skills and knowledge, such as: recognition of the importance of statistics, ability to choose appropriate statistical methods of data and application to software, analysis and interpretation of outputs, understanding of statistical concepts, Statistical and data collection methods of interviews, questionnaires and others.

16. Business Ethics and Social Responsibility:

This course examines the formulation, interpretation, and application of law to business. It incorporates the study of ethical issues that arise in contemporary business settings, including professional conduct and corporate social responsibility. This course covers major areas of legal regulation to which businesses are subject, including tort liability, contract law, partnership and corporate law, employment and labor law, intellectual property law, environmental regulation and sustainability, and financial regulation. Emphasis is placed on active, experiential application of legal reasoning and analysis and on the global and comparative dimensions of legal and ethical issues.

17. Islamic Economics I:

Provides basic knowledge of the principles of Islamic economics and the Islamic economic system, developing skills necessary to appreciate an alternative to a commonly familiar approach of interpreting the economic behavior of men and women in the society, and helping the students probe liberally outside the frontiers of familiar forms of capitalist and socialist systems.

18. Specialized Firm accounting

This course deals with the banking operations of bank customers and the accounting treatment of these current operations, deposit accounts, securities, commercial documents, bonds and letters of guarantee, preparation of final accounts and financial centers of these banks; accounting treatments in local and foreign sections and branches; Or conversion, definition of the goods of the Secretariat, single entry.

19. Human Resource Information Systems:

This course is designed to provide an introduction to the use of technology in the administration of human resources, and how new technologies can contribute significantly to the efficiencies in the management of a company’s human capital. At the end of the course Students will be able to demonstrate the ability to apply learned knowledge to the real world and review and identify the leading HRIS software available in the field.

20. Total Quality Management:

This course investigates the concept of “quality” in organizational culture, and how it has developed over time. A number of quality-improvement techniques will be explored, such as employee empowerment, quality-improvement tools, cross-functional teams, leadership for quality, continuous leaning, process management, Taguchi methods, ISO 9000 standards, and the role of inspection in quality management. Issues concerning the implementation of methods such as Total Quality Management (TQM) will also be studied.

21. Principles of Accounting I:

The purpose of this course is to enable students to develop a basic understanding of fundamental accounting concepts and practices. The course focuses on basic accounting concepts and techniques needed to interpret and use financial information in managing and analyzing business operations.

22. Principles of Accounting II:

Students will continue to develop a basic understanding of fundamental accounting concepts and practices. Students will also be introduced to fundamental managerial accounting concepts and practices and will learn to interpret and use internal financial information in the management and analysis of business operations.

23. English2 Speaking Skills:

The course content includes conversations, debates, and presentations on a wide range of concrete, abstract, and specialized topics. It is designed to enhance the speaking and listening skills of non-native English speakers. Emphasis is on pronunciation, stress, rhythm, and intonation patterns of American English. Oral communication, listening comprehension, and vocabulary development are stressed. Students build their skills through instruction and intensive practice.

24. Auditing I:

The primary emphasis of this course is on the auditor’s decision-making process in both, an audit of financial statements, and an audit of internal control over financial reporting. The course teaches the fundamental concepts and techniques including; determination of the nature and amount of evidence needed by the auditor given the unique circumstances of each engagement.

25. Cost Accounting:

Cost accounting measures, analyzes and reports financial and non-financial information relating to the costs of acquiring or using resources in an organization. Cost management refers to the approaches and activities performed by managers to use resources to increase value to customers and to achieve organizational goals. Topics covered in this course will include master budget and responsibility accounting, flexible budgets, direct and overhead cost variance and management control, inventory costing and capacity analysis, pricing decisions and cost management, management control systems, transfer pricing, and performance measurement, compensation and multinational considerations.

26. Zakat and Taxes Accounting:

Student will learn the basic concept of zakat and tax accounting from both theory and practice perspective and the filling of zakat and tax returns according to the zakat system and income tax law in Islamic countries.

27. Accounting of funds Companies

This course covers the characteristics of the local accounting environment and the requirements of corporate financial reporting, expands on advanced financial accounting issues such as non-current assets accounting, intangible asset accounting, accounting for liabilities and equity holders, and provides comprehensive coverage of merger and equity issues.

28. Auditing II:

Further study of auditing and other assurance services emphasizing professional standards and ethics, legal liability of auditors, regulation of the public accounting profession, internal controls in information technology systems, the components of audit risk, tests of controls and substantive tests relating to selected transaction cycles, audit sampling applications, other services performed by auditors, and related reporting requirements.

29. Intermediate Accounting:

Provides students with a more in-depth study of accounting theory. The main areas covered in this course include the role of accounting as an information system, economic resources and begins with in-depth analysis of accounting issues introduced in financial accounting. The statement of income, the statement of retained earnings, the balance sheet, the statement of cash flows, the income statement, the determination of income, cash and receivables, inventory calculation, departures from historical cost, inventory cost estimation.

30. Financial Statement Analysis:

This online course will enable the student to understand and apply the fundamental tools necessary to effectively analyze a business' financial condition. The financial analysis process is approached from an analyst's point of view. You will learn how to determine the composition and quality of financial statement information; how to analyze the balance sheet, income statement, cash flow statement, and reconciliation and retained earnings statement; how to spread statements to ensure efficient and consistent financial statement analysis; how to calculate and apply commonly used ratios, including industry comparable, to assess a business' financial condition and determine its capacity to repay debt.

31. Co-op Training:

This course aims at achieving the highest degree of harmony between what the student studies and what is required and used in the actual work sites through the cooperation of the educational institution with local businesses to train students to practice tasks during a certain period. During this course, the student serves as a trainee and learns the skills and related knowledge required in an occupation through closely coordinated in-school instruction and actual work experiences in a job.

32. Partnership Accounting

The course aims to identify the types of companies, their types, the accounting treatment for their formation, and how to distribute profits and losses. It also seeks to identify the solidarity companies, the simple recommendation, the joint venture companies, and the method of dealing with each of them, in addition to how these companies merge and how to liquidate them.