Accounting

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Overview Of Accounting Department

The Accounting course at the Open Education Faculty in Hadhramout University depends on the distance learning therefore the student does not need to pay attention to the regularity of the study, and it reduces the study expenses compared to the regular study. Accounting Department is one of the specialized and basic scientific departments in the Open Education Faculty, as it seeks through its courses and outcomes to be more relevant to the characteristics of community and to meet its needs and objectives.

Based on the importance of linking the outcomes of the department to reality, increasing its effectiveness in achieving the development effort, and providing the labor sector with professional outcomes in the financial, accounting and auditing aspects, the Accounting Department strives to teach advanced scientific courses over four (4) academic years so that the graduate can contribute to serve the labor sector.

The department awards the bachelor’s degree when the student completes all the graduation’s requirements.

Job Opportunity:

The graduates of this department can work in various fields such as in the industrial sector, governmental agencies, Banks, Financial services, Freelance jobs and many other fields. In short no company either big or small does not need accountants to manage its financial affairs whatever its type and field.

Vision

Mission

Objectives

  1. To provide distance education opportunities for the high school students and its equivalent by providing them with basic theoretical and practical knowledge in the field of accounting that qualifies them to enter the labor market.
  2. To qualify and provide students with concepts, practical principles, professional skills, methods of supervision and theoretical and applied auditing.
  3. To develop and promote the positive behaviors and the commitment to the ethics of the accounting profession that are recommended by Islamic.
  4. To connect between learning and work of the groups involved in the labor market by contributing positively to community through their ethical and responsible practice in their profession.

Faculty Events

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Faculty’s Programs

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Diploma

Overview :

The program duration is two academic years, two semesters for each academic year. Students grant diploma degree of Accounting after they finished all their graduation requirements and they are granted a mark record and graduation certificate.

Teaching Staff: the teaching and assistant teaching staff in the Accounting departments in the University and all the specialists of accounting specialization.

Objectives :
To qualify students to work in the fields of accounting.

To prepare and qualify students in order to take their responsibility for the workloads in the fields of accounting in the public and private sectors.

To provide education and training opportunities for high school students (or similar commercial institutes).

To prepare qualified national graduates in the field of accounting.

To contribute to career and personal development through meeting the wishes of workers in this field in the public and private sectors.

Study Plan

First Level

First Level / First Semester

No.

Course

1

Arabic Language (1)

2

English Language (1)

3

Principles of Management  (1)

4

Principles of Accounting (1)

5

Microeconomics

6

Mathematics

7

Islamic Culture (1)

First Level / Second Semester

No.

Course

1

Arabic Language (2)

2

English Language (2)

3

Principles of Computer

4

Principles of Accounting (2)

5

Macroeconomics

6

Mathematics

7

Islamic Culture (2)

Second Level

Second Level / First Semester

No.

Course

1

Accounting for Financial Firms 1

2

Accounting for Specialized Firms

3

Accounting Companies

4

Intermediate Accounting(1)

5

Principles of Marketing

6

Communication Skills

Second Level / Second Semester

No.

Course

1

Intermediate Accounting(2)

2

Auditing

3

Principles of Administrative Cost

4

Financial Accounting ( In English )

5

Financial Applications in Computer
Bachelor Program
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Description of Courses

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First Level

First year – First semester

 

 

ت

  

 

اسم المقرر

 

 

 الرمز Actual

الساعات الفعلية

 Credit

الساعات المعتمدة

 Code Course Title
T

ت

 P

ع

 T

ن
1 لـغـة 1 عـربـيـة عرب 111 0 0 2 2 ARAB 111 Arabic Language I
2 لـغـة1 انـجـلـيـزيـة نجل 112 0 0 2 2 ENG 112 English Language I
3 مبادئ محاسبة1 ت م ح 113 0 0 3 3 OEAC 311

 

 Principles of Accounting 1
4 مبادئ الادارة1 ت م ح114 0 0 3 3 OEAC 411

 

 Principles of Administration 1
5 الاقتصاد الجزئي ت م ح115 0 0 3 3 OEAC 511

 

 Micro-Economics
6 رياضيات ت م ح 116 0 0 3 3 OEAC 611

 

 Mathematics
  المجموع 0 0 16 16 SUB-TOTAL
  الإجمالي 16 16 TOTAL

ن: نظري ع: عملي ت: تمارين  T: theoretical  P: practical t: tutorial

First year – Second semester

ت  

 

اسم المقرر

 

 

 الرمز Actual

الساعات الفعلية

 Credit

الساعات المعتمدة

 Code Course Title
t

ت

 P

ع

 T

ن
1 لـغـة عـربـيـة 2 عرب 121 0 0 2 2 ARAB 121 Arabic Language II
2 لـغـة انـجـلـيـزيـة 2 نجل 122 0 0 2 2 ENG 122 English Language II
3 مبادئ محاسبة2 ت م ح123 0 0 3 3 OEAC123

 

 Islamic Culture II
4 مبادئ إدارة2 ت م ح124 0 0 3 3 OEAC124

 

 Integral Calculus
5 الاقتصاد الكلي ت م ح 125 0 0 3 3 OEAC 125

 

 General Physics II
6 احصاء ت م ح126 0 0 3 3     OEAC126

 

 Computer Programming
  المجموع 0 0 16 16 SUB-TOTAL
  الإجمالي 16 16 TOTAL

ن: نظري ع: عملي ت: تمارين  T: theoretical  P: practical t: tutorial

Second Level

Second year – First semester

 

 

ت

  

 

اسم المقرر

 

 

 الرمز Actual

الساعات الفعلية

 Credit

الساعات المعتمدة

 Code Course Title
t

ت

 P

ع

 T

ن
1 مهارات الحاسب مت211 0 0 2 2 Csc211 ‎ Computer Skills
2 الثقافة الاسلامية1 سلم212 0 0 2 2 ISAM212 Islamic Culture 1
3 القانون التجاري ت م ح 213 0 0 2 2 OEAC 213

 

 Commercial law
4 المحاسبة المالية المتوسطة ت م ح 214 0 0 3 3 OEAC214 Intermediate Accounting
5 محاسبة المنشآت المالية 1 ت م ح215 0 0 3 3 OEAC215 Accounting for financial firms 1
6 محاسبة شركات الأشخاص ت م ح216 0 0 3 3 OEAC216 Accounting of persons companies
  المجموع 0 0 15 15 SUB-TOTAL
  الإجمالي 15 15 TOTAL

ن: نظري ع: عملي ت: تمارين  T: theoretical  P: practical t: tutorial

Second year – Second semester

 

 

ت

  

 

اسم المقرر

 

 

 الرمز Actual

الساعات الفعلية

 Credit

الساعات المعتمدة

 Code Course Title
t

ت

 P

ع

 T

ن
1 مهارات الإتصال مت 221 0 0 2 4 SSS221 Communication  Skills
2 الثقافة الإسلامية 2 سلم222 0 0 2 3 ISAM222 Islamic Culture 2
3 المراسلات التجارية باللعة الانجليزية  ت م ح223 0 0 2 2 OEAC 223 Commercial Correspondence In English
4 محاسبة المنشآت الخاصة 1  ت م ح224 0 0 3 3 OEAC 224 Accounting for specialized firms 1
5 محاسبة المنشآت المالية 2 ت م ح 225 0 0 3 3 OEAC225 Accounting for financial firms 2
6 النقود و المصارف ت م ح 226 0 0 3 3 OEAC226 Money and Banks
  المجموع 0 0 15 15 SUB-TOTAL
  الإجمالي 15 15 TOTAL

ن: نظري ع: عملي ت: تمارين  T: theoretical  P: practical t: tutorial

Third Level

Third year – First semester

 

 

ت

  

 

اسم المقرر

 

 

 الرمز Actual

الساعات الفعلية

 Credit

الساعات المعتمدة

 Code Course Title
t

ت

 P

ع

 T

ن
1 محاسبة التكاليف 1  ت م ح 311 0 0 3 3 OEAC311

 

 Cost Accounting 1
2 المحاسبة الضريبية 1  ت م ح 312 0 0 3 3 OEAC312

 

 Taxation 1
3 محاسبة شركات الأموال  ت م ح 313 0 0 3 3 OEAC313

 

 Corporate Accounting
4 محاسبة المنشآت الخاصة  ت م ح 314 0 0 3 3 OEAC314

 

 Accounting for specialized firms 2
5 محاسبة البترول  ت م ح 315 0 0 3 3 OEAC315

 

 Petroleum Accounting
6 مبادئ التسويق  ت م ح 316 0 0 3 3 OEAC316

 

 Principles of Marketing
  المجموع 0 0 18 18 SUB-TOTAL
  الإجمالي 18 18 TOTAL

ن: نظري ع: عملي ت: تمارين  T: theoretical  P: practical t: tutorial

Third year – Second semester

 

 

ت

  

 

اسم المقرر

 

 

 الرمز Actual

الساعات الفعلية

 Credit

الساعات المعتمدة

 Code Course Title
t

ت

 P

ع

 T

ن
1 محاسبة التكاليف 2 م ت ح 321 0 0 3 3 OEAC321

 

 Cost Accounting 2
2 المحاسبة الضريبية 2 م ت ح 322 0 0 3 3 OEAC322

 

 Taxation 2
3 النظام المحاسبي الموحد م ت ح 323 0 0 3 3 OEAC323

 

 Unified Accounting System
4 المحاسبة المالية باللغة الانجليزية م ت ح 324 0 0 3 3 OEAC324

 

 Financial Accounting ( In English(
5 الرياضيات المالية م ت ح 325 0 0 3 3 OEAC325

 

 Financial Mathematic
6 المالية العامة م ت ح 326 0 0 3 3 OEAC326

 

 Public Finance
  المجموع 0 0 18 18 SUB-TOTAL
  الإجمالي 18 18 TOTAL

ن: نظري ع: عملي ت: تمارين  T: theoretical  P: practical t: tutorial

Fourth Level

Fourth year – First semester

 

 

ت

  

 

اسم المقرر

 

 

 الرمز Actual

الساعات الفعلية

 Credit

الساعات المعتمدة

 Code Course Title
t

ت

 P

ع

 T

ن
1 التدقيق 1 م ت ح411 0 0 3 3 OEAC411

 

 Auditing 1
2 المحاسبة الإدارية 1 م ت ح412 0 0 3 3 OEAC412

 

 Managerial Accounting 1
3 نظم المعلومات المحاسبية م ت ح413 0 0 3 3 OEAC413

 

 Accounting Information System
4 المحاسبة الحكومية م ت ح414 0 0 3 3 OEAC414

 

 Governmental Accounting
5 محاسبة التكاليف باللغة الانجليزية م ت ح415 0 0 3 3 OEAC415

 

 Cost Accounting ( In English )
6 التحليل المالي م ت ح416 0 0 3 3 OEAC416

 

 Financial Analysis
  المجموع 0 0 18 18 SUB-TOTAL
  الإجمالي 18 18 TOTAL

ن: نظري ع: عملي ت: تمارين  T: theoretical  P: practical t: tutorial

Fourth year – Second semester

 

 

ت

  

 

اسم المقرر

 

 

 الرمز Actual

الساعات الفعلية

 Credit

الساعات المعتمدة

 Code Course Title
t

ت

 P

ع

 T

ن
1 التدقيق 2 م ت ح421 0 0 3 3 OEAC421

 

 Auditing 2
2 المحاسبة الإدارية 2 م ت ح422 0 0 3 3 OEAC422

 

 Managerial Accounting 2
3 الدراسات المحاسبية المعاصرة م ت ح 423 0 0 3 3 OEAC423

 

 Contemporary Accounting Studies
4 النظرية المحاسبية م ت ح 424 0 0 3 3 OEAC424

 

 Accounting theory
5 تطبيقات الحاسوب م ت ح 425 0 0 3 3 OEAC425

 

 Computer Applications ‎
6 أسس البحث العلمي م ت ح 426 0 0 2 2 OEAC426

 

 Basics of Scientific Research
  المجموع 0 0 17 17 SUB-TOTAL
  الإجمالي 17 17 TOTAL

ن: نظري ع: عملي ت: تمارين  T: theoretical  P: practical t: tutorial