• Description of Courses :

  Description of University Requirements:

  (U.R110): Arabic Language(1):

  This course focuses on the rules and fundamentals of Arabic language to qualify the students in the formulation of speech, sentences and formulate the phrases correctly.

  (U.R111): English Language(1):

  This course introduces English language terms and grammatical rules so the students can understand the courses in the Department which are taught in English. This course also discusses the formulation and negation of questions, use of verbs, change of pronouns and how to make comparisons.

  (U.R120): Arabic Language(2):

  This course deals with Negative word(none), Dana and its related terms, a text from the Holy Quran, Khalifa Umar’s Message in Judiciary, Five Objects,(While/ When) in subordinate clause, the common mistakes, Buhturi Seenya, the exception, the art of Mamluk lamentation and clarification.

  (U.R121): English Language(2):

  This course deals with the past, present, future, passive tenses and selected stories to increase the student’s linguistic vocabulary.

  (U.R 210): Islamic Culture (1):

  In this course an introduction of faith is covered, as well as, the pillars of faith, beliefs in Allah, His angels, His Prophets and Messengers, imperfections of faith, man’s need for Messengers and believe in the Day after.

  (211) Principles of Computer:

  In this course an introduction of computer and its types are covered, the history of computer, stages of computer development in software and hardware, the most important parts of the hardware and software and its types, programming languages and applications, elements of information technology, numerical systems, Windows, study the word processor MS-Word and identify the most important topics.

  (U.R 220): Islamic Culture (2):

  This course deals with the intellectual invasion, its institutions, fields and its danger, as well as, the political view in Islam and the texts of Shari’a, focusing on the necessity of establishing the government and the responsibility of governance; contemporary Islamic issues on human rights in Islam; women’s rights, birth control, In vitro fertilization and others.

  Description of the College Requirements:

  (115)Mathematics:

  This course deals with numbers groups, Inequality and its solving methods, the concept of functions and their types, limits in terms of concept and types, derivatives and its laws, trigonometric functions and its derivatives.

  (125): Statistics:

  This course deals with the definition of statistics, data collection, analysis and interpretation, measures of central tendency, dispersion measures, correlation, regression, probability theory and statistical tests.

  (222): Basics of Scientific Research:

  This course deals with the most important scientific research skills starting with introducing the scientific research and its importance, scientific research approaches and tools, reaching to the correct scientific foundations in preparing the scientific research in order to solve problems through a scientific way of thinking and address them scientifically and objectively and finding possible solutions.

  (425) Research Project:

  The student selects one of the administrative topics under the guidance of the supervisor, uses the methods of scientific research and data collection, analysis and linking it to the problem, and identifies the statistical methods of solving it in order to enhance the practical and theoretical aspects for the student.

  Description of the Department Requirements:

  (112) Principles of Administration (1):

  This course deals with the basic principles of administration and the roles of the manager focusing on the roles of planning, organization and monitor, indicating the importance of each and its benefits in the workplace, as well as talking about the pioneers of administration and its most famous scientists.

  (113):Principles of Accounting (1):

  This course focuses on the organization and roles of accounting, foundations of recording financial events according to the principles and requirements, the treatment of capital and import cash operations, as well as it focuses on the accounting circle, registration, transfer, preparation of the balance of the audit, the discovering the accounting errors, and identification and process the commercial currencies arithmetically.

  (114) Microeconomics:

  This course deals with an introduction of economics, its relation to other sciences, supply and demand theory, utility theory, production and costs, labor market analysis and production elements in the markets of full competition and monopoly.

  (122) Principles of Administration (2):

  This course deals with the organization and its components, the importance of organizations and administration, the impact of industrialization on administration, levels and administrative skills, the historical development of administrative conception, administrative schools, including the classical school, behavioral school, modern school and Japanese administration. It also deals with modern styles of administration: administration (Z theory), administration by exception, administration of time and change and Japanese administration style.

  (123) Principles of Accounting (2):

  This course deals with preparation of final accounts, inventory adjustments for all elements, as well as prepaid and dues disposition of the Fixed Assets, then preparation of the financial statements, definition of the accounting methods, practical cases on the French and the American method.

  (124) Macroeconomic:

  This course deals with the nature of macroeconomic, the problems addressed by the macroeconomic, national income, concepts and methods of calculating national income, theory of consumption and determinants of investment, investment theory, determinants of investment, economic balance, multiplier and accelerator, inflation theory, unemployment, financial policy, monetary policy, economic underdevelopment and the development and economy.

  (212) Commercial Law:

  This course deals with commercial law, its importance, sources and legislation of commercial law, the concept of business enterprise, focus on the concept of traders, commercial contracts, companies and commercial papers.

  (213) Accounting of Persons Companies:

  This course deals with the definition of partnership and procedures of its formation, partners’ shares, distribution of profits and losses, cases of changes in capital (increase or decrease), withdrawal or entry of partner with the related accounting treatments and liquidation of partnership.

  (214) Intermediate Accounting:

  This course deals with the study of the financial status, such as cash and its settlement, change list and its reconciliation, study of debtors and settlement of their allocation, study of the inventory and its settlement and types, study of the currency and its accounting processer, fixed assets in details and implications and preparation of final accounts.

  (215) Accounting For Financial Firms (1):

  This course deals with the financial and banking accounts of banks customers and the accounting treatment of these current operations, deposit accounts, securities, commercial papers, documentary credits and letters of guarantee, preparation of the final accounts and financial ranks of these banks.

  (221) Commercial Correspondence in English:

  This course deals with the study of commercial correspondence in terms of how to order the purchase of materials, processing of materials related to import and export of goods, documentary letters of credit and trade terms.

  (223) Accounting For Specialized Firms(1)

  This course deals with the accounting processes in the local and foreign departments and branches, as well as methods of financing goods between them according to the price of the cost, sale or conversion, introduction of the consignment and the single-entry.

  (224) Money and Banks:

  This course deals with the close relationship between the three concepts of money, banks and financial markets as integrated units in terms of organization, development of money and banks, the nature of money, functions and types of money, monetary systems, monetary policies and monetary theory (Classical, neoclassical and contemporary), analytical approaches to monetary balance and monetary institutions (commercial banks – specialized banks – central bank), study of the financial markets, its types, banking assets and economic balance.

  (225) Accounting For Financial Firms(2):

  This course defines accounting treatments in insurance companies, in both life insurance and general insurance, and preparation of the final accounts.

  (310) Principles of Marketing:

  This course deals with the concept of marketing and its principles and relationship to the other functional activities, marketing mix, marketing in profit organizations, the product and product lifecycle, promotion, promotion mix, marketing and advertising, salesmen, sales promotion, sales forecasting using linear trend estimation, elements of marketing strategy, price concept and factors affecting it.

  (311) Cost Accounting (1):

  This course includes an introduction to the principles of cost accounting and study of the cost elements: material purchasing procedures and its storing, pricing methods, and inventory, wage costs, timekeeping procedures, methods of calculating wages and their accounting treatment, and indirect industrial costs, their procedures for determining and loading to departments.

  (312) Petroleum Companies:

  This course covers the oil installations, the nature of the extractive industries and the accounting system that is applied to calculate the cost of searching, exploration, extraction, refining and distributing the joint costs, as well as sales contracts and preparation of the financial forms of the oil companies.

  (313) Corporate Accounting:

  This course deals with the definition of the accounting procedures of the money transfer companies (joint -stock companies) procedure of issuing and subscription of shares, capital increase or reduction, accounting treatment of bonds, profit distribution policies, and expiration of joint-stocks companies by liquidation, merger or conversion.

  (314) Taxation(1):

  This course deals with and defines the nature of Tax principles that govern its establishment and how to calculate it, besides the accounting treatments related to it in accordance with the Yemeni tax legislation, the tax on wages and salaries and the real estate tax with all its accounting treatments.

  (315) Accounting For Specialized Firms (2):

  This course deals with the definition of accounting systems in non-profit companies, agricultural establishments, hotels as well as accounting for contracts.

  (320) Unified Accounting System:

  This course introduces the characteristics of the unified accounting system , the book group, the documentary group, the accounting manuals and the financial forms of the institutions that have industrial or commercial activity, and accounting treatments for assets, liabilities, uses and resources.

  (321) Cost Accounting(2):

  This course deals with the method of production orders and the accounting treatments its cost elements, the method of production stages and the preparation of phase reports in two ways: Average cost, and the principle of first come, first served, study of the distribution of joint cost and by-products, standard costs, standard costing of materials and wages, indirect industrial costs, and identification and analysis of the associated deviations.

  (322) Taxation (2):

  This course deals with clarifying the procedures of the commercial and industrial profits tax and the free professions tax with all its accounting processors.

  (323) Financial Accounting in English:

  This course seeks to improve student’s accounting knowledge that he/she acquired in the previous years but in English such as: registration, preparation of the balance of the audit, settlement restrictions, preparation of the final accounts and financial status list.

  (325) Public Finance:

  This course introduces the resource allocation theories of the public and private sectors, defining the areas of public finance and their role in the public budget, public expenditure and public revenues, financial and monetary policy.

  (325) Financial Mathematic:

  This course deals with calculation methods of the simple interest and its applications, current value, discount and calculation of organized equal payments, as well as, calculation methods of compound interest and its applications, financial rate and discount rate, and calculation of organized equal payments.

  (410) Accounting Information Systems:

  This course gives a definition of accounting information’s general framework and how to design and analyze accounting information systems as well as the concept of the accounting system under the systems entrance, inputs nature, operational processes and outputs and focusing on electronic databases.

  (411) Managerial Accounting(1):

  This course gives a definition of management accounting and its relation to other sciences, the scope of management accounting, planning methods, the break-even, the relationship between cost, size and profit, planning budgets which represents in the operational budgets, sales budgets, management budgets and investment budget.

  (412) Governmental Accounting:

  This course covers a study of the government units and the nature of applying the governmental accounting in it; in terms of the foundations, rules and the special procedures according to the system of governmental accounting, as well as using the practical application in the government units and the allocated funds theory.

  (413) Accounting Theory:

  This course deals with the study of the general framework of accounting theory and its basics rules, and principles, and the accounting loans that constitute the intellectual framework of accounting which enables the accountant to properly measure economic activity.

  (414) Auditing(1):

  This course deals with a study of the internal audit and oversight, its objectives and branches, as well as an introduction of the internal control systems with cases of detecting errors and fraud, and how to prepare audit programs.

  (415) Financial analysis:

  This course introduces the nature of financial analysis in terms of its concept, objectives, beneficiaries, steps, and methods, financial ratios, and financial forms, its limits of use, and how to analyze it horizontally and vertically.

  (420) PC Applications:

  This course covers the use of computers in the field of accounting through applying Excel program in the salary system, designing daily book, the ledger, preparation of the audit budget, the income forms and financial status form.

  (421) Managerial Accounting(2):

  This course deals with the use of the operational research methods in management accounting such as linear programming as well as responsibility accounting system and pricing decisions.

  (422) Contemporary Accounting Studies:

  This course covers the contemporary accounting problems such as problems arising from the developments in the financial world, as accounts of holding and subsidiaries companies and how to solve them, as well as changes in the general level of prices and its impact on the financial forms, stock valuation and foreign exchange rate.

  (423) Auditing (2):

  This course deals with the use of statistical samples in the audit, electronic audit, environmental audit or social audit, and the expectation gaps in the audit.

  (424) Cost Accounting in English:

  This course aims to develop students’ knowledge of English in the area of cost accounting by studying cost elements, goods and its purchasing and storage procedures, pricing methods, and inventory, cost of wages, accounting treatment of indirect industrial expenses, and procedures for determining and loading it to other departments.

To be pioneer in marketing nationally and regionally.

The curriculum for the Bachelor of Marketing program consists of 140 credit hours, which the student studies over eight semesters, distributed over three basic requirements indicated in the table below:

The program’s courses are coded with the symbol “Market” which refers to the Marketing Department. The numbering consists of three numbers, each number symbolizing the following:

• The first number (hundreds place) indicates the academic year, where number (1) refers to the academic year.
• The second number (tens place) indicates the semester in which the course is taught, where number (1) refers to the first semester, and number (2) to the second semester.
• The third number (ones place) indicates the order of the course in the semester according to the study plan.

University requirements. These are courses taken by all university students and are allocated 16 credit hours.

College requirements: These are courses studied by all college students. They are basic requirements for the major and are allocated 28 credit hours.