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About the Department

The Accounting Department in the College of Business Administration at King Saud University, since being founded at the beginning of the 1960s, has continued to strive to achieve its goals in education, training, and consulting.  Its efforts have paid off, as qualified accounting and finance employees have filled the country’s needs in both the government and private sectors.  The Department has been represented by faculty constantly taking part in all of the activities needed by the labor market in the fields of training, consultancy, and community service, as well as in developing the profession of accounting and auditing in the Kingdom through holding various forums and workshops.  The faculty have also contributed to the creation of the Saudi Organization for certified Public Accountants and other professional bodies.

 

The Department Vision

The Accounting Department’s vision is that the Department become a pioneer in education and academic and professional accounting research for the Arab world.

 

The Department Mission

The Department’s mission is summarized in raising the accounting profession to a higher level, creating a scholarly environment that encourages accounting research, and supplying the labor market with graduates who have the professional and academic knowledge, abilities, and skills, and possess the moral values enabling them to face the challenges of the evolving business environment.  This will be done through creating accounting programs, preparing research, and seeking to establish an effective relationship with the business and professional world of accounting. 

 

 The Department Objectives

The Department’s objectives can be summarized in the following points:

  1. Preparing appropriately and sufficiently qualified personnel to bear the profession’s responsibility as accountants or auditors in the Kingdom, whether in the government or business sector, according to society’s needs.
  2. Developing the educational program in the department to be compatible with developments in technology and the expanded use of computers in operating accounting systems in Saudi Arabia’s government and business sectors.  
  3. Raising the level of teaching performance to be compatible with the Department’s future requirements by drawing in outstanding scholarly talent and expanding hiring of top-notch graduates as teaching assistants, and sending them to finish their graduate studies in first-tier universities abroad.
  4. Putting a specific program in place for authoring, publishing, and translation to update the necessary books and reference works for the Department’s coursework, by encouraging scholarly research and publications, and increasing the channels available for publishing.  Holding scholarly forums and conferences, encouraging faculty members to attend and participate in them, holding scholarly exchange visits between professors at various universities, and developing the Department’s library by supplying it with current reference works and periodicals.
  5. Contributing to the efforts to develop the profession of accounting and auditing by cooperating with government agencies in the field of regulating the profession’s practices.

 

Summary of the Accounting Department Plan of Study

Requirements

Number of Hours

University Requirements

12

Preparatory Year

31

College Requirements

27

Mandatory Courses from within the Department

30

Mandatory Courses from within the Department (internship)

6

Mandatory Courses from outside the Department

12

Electives from within the Department

6

Electives from outside the Department

9

Study Hall

3

Total Hours Needed for Graduation

136

 

 

 

Detailed Plan of Study for an Accounting Major

Symbol

Course

Number of Credit Hours

Number of Hours (Subtotal)

Number of Hours (Total)

1. University Requirements

ISLM 101

Islamic Studies

2

12

12

ISLM 102

Islamic Studies

2

ISLM 103

Islamic Studies

2

ISLM 104

Islamic Studies

2

ARAB 101

Linguistic Skills

2

ARAB 103

Arabic Composition

2

2. Preparatory Year Requirements

LANG 140

English Language 1

8

31

43

LANG 150

English Language 2

8

MATH 140

Introduction to Math

2

MATH 150

Calculus

3

TECH 140

Computer Skills and IT

3

COMM 140

Communication Skills

2

HLTH 150

Health and Fitness

1

APPR 140

Educational Skills, Thought, and Research

3

ENT101

Introduction to enterpreneurship

1

3. College Requirements

MGMT 101

Principles of Management and Business

3

27

70

ECON 101

Principles of Microeconomics

3

ECON 102

Principles of Macroeconomics

3

QUAN 107

Principles of Statistics in Management

3

ACCT 201

Principles of Accounting and Financial Reporting

3

ACCT 202

Cost and Management Accounting Principles

3

FIN 200

Principles of Finance

3

MRKT 201

Principles of Marketing

3

MIS 201

Management Information Systems

3

 

Symbol

Course

Number of Credit Hours

Number of Hours (Subtotal)

Number of Hours (Total)

4. Required Classes within the Department

ACCT 311

Government and Nonprofit Accounting

3

30

100

ACCT 317

Intermediate Accounting 1

3

ACCT 318

Intermediate Accounting 2

3

ACCT 401

Advanced Accounting

3

ACCT 414

Accounting for Zakat and Taxes

3

ACCT 415

Analyzing Financial Reports

3

ACCT 433

Management Accounting and Decision Making

3

ACCT 444

Auditing and Attestation Services

3

ACCT 461

Accounting Information Systems

3

ACCT 471

Oversight and Internal Auditing

3

5. Required Classes outside the Department

FIN 210

Corporate Finance

3

12

112

LOW 101

Principles of Law

3

LOW226

Commercial Law

3

MGMT 411

Strategic Management

3

 

Symbol

Course

Number of Credit Hours

Number of Hours (Subtotal)

Number of Hours (Total)

6. Electives from within the Department

ACCT 416

Accounting Theory

3

6

118

ACCT 421

Accounting in Specialized Institutions

3

ACCT 435

Cost Management

3

ACCT 465

Computer Accounting Applications

3

ACCT481

International Accounting

3

7. Electives from outside the Department

 

 

 

9

127

FIN 220

Fundamentals of Investment

3

FIN 230

Markets and Financial Institutions

3

FIN 240

Fundamentals of Risk and Insurance

3

LOW113

Financial Transactions in Islamic Jurisprudence

3

LOW231

Zakat and Taxes System in the Kingdom

3

MGMT 121

Organizational Behavior

3

MGMT 214

Work Ethics and Social Responsibility

3

MGMT 371

Operation Management

3

ECON 211

Money and Banking

3

QUAN 207

Business Statistics

3

8. Study Hall

 

Study Hall

3

3

 

                                                                                   9. Internship

ACCT 477

Internship

6

6

 

Overall Total    136

 

Plan of Study Guidelines for an Accounting Major According to the Credit Hour System

 

 1st Semester Courses

2nd Semester Courses

140

LANG

English Language 1

8

150

LANG

English Language 2

8

140

MATH

Introduction to Math

2

150

MATH

Calculus

3

140

TECH

Computer Skills and IT

3

140

APPR

Educational Skills, Thought, and Research

3

140

COMM

Communication Skills

2

101

ENT

Introduction to enterpreneurship

1

 

 

 

 

150

HLTH

Health Skills and Fitness

1

 

 

Total Hours

15

 

 

Total Hours

16

3rd Semester Courses

4th Semester Courses

101

MGMT

Principles of Management and Business

3

102

ECON

Principles of Macroeconomics

3

101

ECON

Principles of Microeconomics

3

200

FIN

Principles of Finance

3

201

ACCT

Principles of Accounting and Financial Reporting

3

201

MRKT

Principles of Marketing

3

107

QUAN

Principles of Statistics in Management

3

201

MIS

Management Information Systems

3

***

ISLM

Islamic Studies

2

202

ACCT

Cost and Management Accounting Principles

3

101

ARAB

Linguistic Skills

2

***

ISLM

Islamic Studies

2

 

 

Total Hours

16

 

 

Total Hours

17

5th Semester Courses

6th Semester Courses

101

LOW

Principles of Law

3

318

ACCT

Intermediate Accounting 2

3

317

ACCT

Intermediate Accounting 1

3

411

MGMT

Strategic Management

3

210

FIN

Corporate Finance

3

311

ACCT

Government and Nonprofit Accounting

3

***

***

. Electives from outside the Department

3

226

LOW

Commercial Law

3

103

ARAB

Arabic Composition

2

***

***

. Electives from outside the Department

3

***

ISLM

Islamic Studies

2

***

ISLM

Islamic Studies

2

 

 

Total Hours

16

 

 

Total Hours

17

7th Semester Courses

8th Semester Courses

401

ACCT

Advanced Accounting

3

444

ACCT

Auditing and Verification Services

3

414

ACCT

Accounting for Zakat and Taxes

3

461

ACCT

Accounting Information Systems

3

415

ACCT

Analyzing Financial Reports

3

471

ACCT

Oversight and Internal Auditing

3

433

ACCT

Management Accounting and Decision Making

3

***

ACCT

. Electives from outside the Department

3

***

***

Free Elective     

3

***

***

Electives from within the Department

3

***

ACCT

Electives from within the Department

3

 

 

 

 

 

 

Total Hours

18

 

 

Total Hours

15

9th Semester Courses

477

ACCT

Internship

6

Total Hours

6

 

Accounting Department Course Descriptions

 

Number and Symbol: ACCT 201

Course Name: Principles of Accounting and Financial Reporting

Hours:  3 (3 + 0 + 0)

Prerequisites : None

This course aims to introduce accounting, while focusing on the accounting system, the foundations and procedures of financial accounting, and preparing financial reports in individual charitable or commercial institutions, in addition to introducing the principles of financial report analysis.

 

Number and Symbol: ACCT 202

Course Name: Cost and Management Accounting Principles

Hours: 3 (3 + 0 + 0)

Prerequisites : ACCT 201

This course aims to introduce the principles of cost accounting and administrative accounting through a focus on the role played by cost and managerial accounting information in the business environments, as well as the concept of costs and the foundations of classifying costs, analyzing the relationship between cost, size, and profit, how to prepare cost statements in order to measure and make decisions, how to allocate indirect costs, and addressing cost measurement problems using: production orders, contracts, contracting, and production stages.

 

Number and Symbol: ACCT 311

Course Name:  Government and Nonprofit Accounting

Hours: 3 (3 + 0 + 0)

Prerequisites : ACCT 201

This course aims to introduce the concepts of accounting and financial reports according to money theory in government and nonprofit units, and the accounting system in government units.

 

Number and Symbol:  ACCT 317

Course Name: Intermediate Accounting (I)

Hours: 3 (3 + 0 + 0)

Prerequisites : ACCT 201

This course introduces students to the theoretical framework of financial accounting and deepens their understanding of accounting problems related to measuring and showing assets, and declaring them in financial reports with accounting standards that are acceptable and certified in the Kingdom of Saudi Arabia. 

 

Number and Symbol: ACCT 318

Course Name: Intermediate Accounting (2)

Hours: 3 (3 + 0 + 0)

Prerequisites : ACCT 317

This course introduces the foundations of measuring, showing, and declaring liabilities and equity, particularly in financial companies, in addition to some special accounting topics such as accounting changes and correcting mistakes, dealing with special cases of acknowledging revenue, and a cash flow statement.

 

 

 

Number and Symbol: ACCT 401

Course Name: Advanced Accounting

Hours: 3 (3 + 0 + 0)

Prerequisites :  ACCT 318

This course introduces mergers, acquisitions, and related accounting actions, particularly how to do accounting for purchases resulting in corporate mergers, or resulting in control over those companies, requiring that the financial statements be unified.  Furthermore, this course aims to introduce the foundations of accounting for institutions with branches, accounting for operations in foreign currencies, and the foundations of accounting in one-person companies.

 

Number and Symbol: ACCT 414

Course Name: Accounting for Zakat and Taxes

Hours: 3 (3 + 0 + 0)

Prerequisites : ACCT 318

This course aspires to explain the basic concepts behind zakat and tax accounting, preparing zakat reports in accordance with the tax collection and income tax systems in Saudi Arabia, having knowledge of components of income that are taxed or tax-exempt, and deductible expenses. 

 

Number and Symbol: ACCT 415

Course Name: Financial Report Analysis

Hours: 3 (3 + 0 + 0)

Prerequisites :ACCT 318

This course looks to deepen students’ understanding of the theoretical and practical foundations of financial report analysis, and methods of financial forecasting and institutional evaluation, as well as addressing the multiples uses of basic analysis, while focusing on profit analysis, the role of financial analysis in decision-making, and particularly those related to investment in securities, granting credit, and mergers.

 

Number and Symbol: ACCT 435

Course Name: Cost Management

Hours: 3 (3 + 0 + 0)

Prerequisites : ACCT 422

This course seeks to deepen students’ understanding of how to use cost management tools in affecting the data and information provided by cost accounting, in order to achieve accuracy in cost measurements, lower costs, carry out ongoing improvements, do strategic cost analysis, and measure strategic performance in order to support competitive advantages in businesses aiming to make a profit.    

 

Number and Symbol: ACCT 421

Course Name: Accounting in Specialized Institutions

Hours: 3 (3 + 0 + 0)

Prerequisites : ACCT 318

This course looks to introduce the foundations of measuring, displaying, and disclosing accounting information in some institutions of a special nature in the Saudi business world, including: commercial banks, insurance companies, gas and oil-producing companies, real estate companies, and hotel chains.

 

Number and Symbol: ACCT 433

Course Name: Managerial Accounting and Decision-Making

Hours: 3 (3 + 0 + 0)

Prerequisites : ACCT 318

This course looks to deepen understanding of the foundations and systems of managerial accounting and use accounting data and information in operational and capitalist decision-making.  The focus is on showing the different aspects of studying managerial accounting, preparing estimated budgets, how to measure and analyze deviations by using either the estimated budget system or standard costs, how to assess investment proposals, how to assess performance by using financial and employ financial and operational standards, how to price internal transfers, and how to use accounting data and information to guide the managerial decision-making process.

 

Number and Symbol: ACCT 444

Course Name: Auditing and Attestation Services

Hours: 3 (3 + 0 + 0)

Prerequisites : ACCT 401

This course seeks to introduce the theoretical and procedural aspects of the process of auditing financial statements and reporting the extent to which presentations and disclosures are fair, in keeping with the accounting and auditing standards certified in the Kingdom of Saudi Arabia, in addition to introducing the attestation services offered by accounting and auditing firms to their clientele.    

 

Number and Symbol: ACCT 416

Course Name: Accounting Theory

Hours: 3 (3 + 0 + 0)

Prerequisites : ACCT 401

This course seeks to introduce accounting’s intellectual and philosophical framework in general, with a focus on financial accounting in particular.  It will also introduce the aspects of accounting theory’s structure, in addition to addressing accounting’s goals while focusing on showing financial accounting’s goals and concepts, and the general presentation and disclosure standard issued by the Saudi Organization of Certified public Accountants. 

 

Number and Symbol: ACCT 461

Course Name: Accounting Information Systems

Hours: 3 (3 + 0 + 0)

Prerequisites : ACCT 401

This course aims to introduce accounting information systems in terms of their definition, their importance, their types, their components, how they are designed, operated, evaluated, and developed, their databases, their relationship to information technology, and the appropriate oversight measures for them.  

 

Number and Symbol: ACCT 465

Course Name: Computer Accounting Applications

Hours: 3 (3 + 0 + 0)

Prerequisites : ACCT 433

This course looks to train students in some essential computer skills which are necessary when practicing accounting in the real world; the course focuses on the practical aspects for the computer applications, whether application packages which can be beneficial by facilitating an accountant’s work in commercial institutions, or integrated accounting programs.

 

Number and Symbol: ACCT 471

Course Name: Oversight and Internal Auditing

Hours: 3 (3 + 0 + 0)

Prerequisites : ACCT 433

This course seeks to introduce internal oversight systems (both manual and automated), and how to design and evaluate them.  The course also aims to introduce the aspects of internal auditing through studying auditing standards and the profession’s behavior rules and etiquette.

 

Number and Symbol: ACCT 481

Course Name: International Accounting

Hours: 3 (3 + 0 + 0)

Prerequisites : ACCT 401

This course aims to study the problems of accounting for financial transactions in foreign currencies, and the problems of the financial report on the implications of foreign business combination, and the report on the branches and units of foreign subsidiaries. The course also addresses the problems of accounting and financial report for the joint units of local and foreign.

 

 

 

 

 

Number and Symbol: ACCT 477

Course Name: Internship

Hours: 3 (3 + 0 + 0)

Prerequisites : ACCT 444

This course aims to provide students with practical skills such as in preparing scholarly reports after acquiring academic skills, to prepare them for the labor market.  The internships are in selected institutions, with academic follow-up.