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Mediterranean International University

Faculty of Administrative and Financial Sciences

Department of Accounting

The Accounting Department is considered one of the important departments at the Faculty of Administrative and Financial Sciences. It offers students many of the general and specialized university courses, which equip them with theoretical and technical knowledge, enabling him/her to practice the profession of accounting and auditing as professionals. The program is also designed to train students on conducting specialized scientific research in accounting and financial areas, which will contribute to the advancement of the administrative processes of the financial and banking institutions and organizations in the existing local, regional and international market.

The Accounting Department offers a Bachelor of Science degree in Accounting upon the successful completion of 126 credit hours with an AGPA of at least 2.00 out of 4.00 points in a period of time not less than seven semesters or more than 10 semesters in the Accounting specialization.

Our vision is to assume a leadership position in education, scientific research, academic and professional accounting at the local and international level.

Promoting the accounting profession through the creation of an academic environment that encourages research in the field of accounting; the preparations of graduates who have acquire professional and academic knowledge and a high degree of efficiency, effectiveness and moral values to enable them to cope with contemporary challenges posed by the internal and external environment; and the establishment of effective partnership with the business institutions and accounting profession.

  1. Preparation of qualified graduates who have the ability to carry the burden of responsibility of the profession according to the needs of the community.
  2. Providing a promising and supportive learning environment in the field of accounting and financial sciences.
  3. Promoting the level of teaching performance in line with the vision and mission of the department through the optimal selection of qualified teaching staff and the recruitment of distinguished professionals.
  4. Contributing to the efforts to develop the profession of accounting and financial industry through cooperation with the relevant authorities of the profession to enhance the application of computers and modern technology.
  5. The development of courses and educational programs in the department in line with technological advancement and the expansion of computer applications in the field of accounting.
  6.  

Skills and Capacity expected of graduate students

After a successful completion of all the requirements of the Accounting Program, the student is expected to be able to:

– apply accounting concepts and principles recognized by accounting systems and theories.

– understand and analyze accounting problems and find appropriate solutions.

– gain the skill of dealing with numbers and keeping accounting books.

– acquire the skill of accounting and auditing according to the latest methods in the field.

– understand the fundamentals and principles of the subject matter related to the field of specialization, such as: management, finance, economics, and marketing sciences, as these sciences have a close relationship with the science of accounting.

– apply scientific theories in writing accounting reports and submitting them at appropriate times.

– implement the latest technology methods in accounting systems.

– acquire the skill of preparing final accounts for institutions and organizations.

– build the accounting system and carry out the integrated accounting operations that are included in the accounting cycle in various public and private institutions with different activities and legal forms.

– analyze financial statements issued by institutions and companies.

The Department of Accounting grants students a Bachelor of Science Degree in Accounting after successfully completing 126 Credit Hours of courses according to the following Program Study Plan.

 

Distribution of Courses in the Accounting Program

Percentage

Credit Hours

Requirements

No.

45%

57

Faculty General Requirements

1

33%

42

Departmental Compulsory Requirements

2

%12

15

Non-Departmental Compulsory Requirements

3

5%

6

Departmental Elective Courses

4

5%

6

Non-Departmental Elective Courses

5

100

126

Total

                                                                                      

    1. Faculty General Requirements

No.

Course Number

Course Title

Credit Hours

Pre-requisite

1

10110

Arabic Language

3

 

2

10120

Islamic Studies

3

 

3

10130

English Language 1

3

 

4

10131

English Language 2

3

10130

5

10140

Mathematics 1

3

 

6

10141

Mathematics 2

3

10140

7

10160

Statistics 1

3

 

8

10161

Statistics 2

3

10160

9

20110

Civil Law

3

 

10

20211

Commercial Law

3

20110

11

20220

Principles of Political Science

3

 

12

20310

Public Administration

3

 

13

21110

Principles of Business Administration

3

 

14

22110

Principles of Accounting 1

3

 

15

22111

Principles of Accounting 2

3

22110

16

23110

Principles of Economy 1

3

 

17

23111

Principles of Economy 2

3

23110

18

24100

Introduction to Finance 

3

 

19

30110

Introductions to Computers

3

 

 

 

57

 

 

2. Departmental Compulsory Requirements

No.

Course Number

Course Title

Credit Hours

Pre-requisite

1

22210

Intermediate Accounting 1

3

22111

2

22211

Intermediate Accounting 2

3

22210

3

22310

Corporate Accounting

3

22211

4

22311

Cost Accounting

3

22111

5

22312

Tax Accounting

3

22111

6

22313

Petroleum Accounting

3

11122

7

22314

Bank and Insurance Accounting

3

22111

8

22410

Public Money Accounting

3

22312

9

22411

Analysis of Financial Statements

3

12223

10

22412

Managerial Accounting

3

21122

11

22414

Accounting Systems Design

3

22211 /30110

12

22415

Auditing

3

22410 /22311

13

22416

Accounting of Private Companies

3

22211

14

22417

Branches and Department Accounting

3

22211

 

 

42

 

 

 

Departmental Compulsory Requirements

 

No.

Course Number

Course Title

Credit Hours

Pre-requisite

1

21210

Production Operation Management   

3

10160/21110

2

21310

Operation Research 1

3

21210

3

21211

Financial Management

3

22210/24100

4

21213

Principles of Marketing

3

 

5

21412

Research Methodology

3

30110

 

 

15

 

 

4. Departmental Elective Courses

Students select two courses (6 Credit Hours) from the following list:

No.

Course Number

Course Title

Credit Hours

Pre-requisite

1

22418

Accounting Applications

3

30110 / 22211

2

22419

Accounting of Service Companies

3

22211

3

22420

Accounting of Fund Companies

3

22416 / 22211

4

22421

Studies in Accounting

3

22211

 

 

 

 

 

 

5. Non-Departmental Elective Courses

Students select two courses (6 Credit Hours) from the following list:

No.

Course Number

Course Title

Credit Hours

Pre-requisite

1

21212

Organizational Behavior

3

21110

2

21214

Management of Human Resources

3

21212

3

23210

Analytical Microeconomics

3

23111/10140

4

23211

Analytical Macroeconomics

3

23111

5

10170

Second Foreign Language (French / Italian) 1

3