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Attachment 2 (a)

Kingdom of Saudi Arabia

The National Commission for Academic Accreditation & Assessment

Program Specifications(PS)

Kingdom of Saudi ArabiaNational Commission for

Academic Accreditation & Assessment

المملكــة العربيــةالسعوديــة

الهيئــــة الوطنيــــةللتقـويــم

National Commission for Academic Accreditation & Assessment

Program Specifications

For guidance on the completion of this template, please refer to NCAAA guidebooks.

1. Institution: Salman Bin Abdulaziz University

Date of Report: Jan. 2014

2. College/Department: Community College/ Business Administration Department

3. Dean

4. Insert program administrative flowchart

Form 4 _ Program Specifications _SSRP_4 JULY 2013 Accounting program Page 1

Accounting program coordinator

Head of business administration department

Advisory Council

Student Council

College council

Dean





5. List all branches/locations offering this program

Branch/Location 1.

________________________________________________________________________

Branch/Location 2.

________________________________________________________________________

Branch/Location 3.

________________________________________________________________________

Branch/Location 4.

________________________________________________________________________






A. Program Identification and General Information

1. Program title and code: Accounting program2. Total credit hours needed for completion of the program: 69 accounted hours equal to 96 actual hours

3. Award granted on completion of the program: contributed diploma in accounting

4. Major tracks/pathways or specializations within the program (eg. transportation or structural engineering within a civil engineering program or counselling or school psychology within a psychology program)

Accounting5. Intermediate Exit Points and Awards (if any) (eg. associate degree within a bachelor degree program)

Nothing 6. Professional occupations (licensed occupations, if any) for which graduates are prepared. (If there is an early exit point from the program (eg. diploma or associate degree) include professions or occupations at each exit point)Assistant accountant, revenues collector, salesman, Treasurer, commissioner of exchange, inventory Monitor, Secretary of the warehouse, officer procurement, money counter, purchases Checker, commercial observer, a writer on financial management, assistant manager in Marketing Management

7. (a) New Program Planned starting date

(b) Continuing Program Year of most recent major program review

Organization involved in recent major review (eg. internal within the institution, internal within the institution and council of operational education (COE) Accreditation review by _ council of operational education (COE) Other______________________?

8. Name of program coordinator or chair. If a program coordinator or chair has been appointed for the female section as well as the male section, include names of both.

Head of department


YES 1434





9. Date of approval by the authorized body (MoHE for private institutions and Council of Higher Education for public institutions).

Campus Branch/Location Approval By DateMain Campus: 1: community college Council of Higher

Education1430

2: 3: 4:






B. Program Context

1. Explain why the program was established.

a. Summarize economic reasons, social or cultural reasons, technological developments, national policy developments or other reasons.

1. to prepare the sufficient suitably and qualified persons to carry the burden of responsibility for the profession, whether as accountants or auditors, whether in public or private sector, as well as enable the student to understand the nature of accounting and its objectives and principles that governed.

2. To graduate students familiar with preparing and analysing financial statements and professionally conduct all of accounting procedures.

3. Rehabilitation of graduates to be able to communicate with their colleagues from other departments and public and private institutions and share in a constructive strategic decision-making.

4. to achieve comprehensive development in all parts of the Kingdom and urged all students to learn and gain knowledge and experience.

5. The breadth and diversity of business, which need a distinctive human abilities that capable to drive development forward.

b. Explain the relevance of the program to the mission and goals of the institution.

1. The Excellence of Community College and the University of Salman Bin Abdul Aziz require preparing distinct graduates and maintain the lead character in the rehabilitation of qualified high-quality human abilities.

2. Satisfy the needs of the labour market. 3. Enable the institutions of the University of Salman Bin Abdul Aziz of

supporting the University's ability to absorb more students






2. Relationship (if any) to other programs offered by the institution/college/department.a. Does this program offer courses that students in other programs are required to take? Yes No If yes, what has been done to make sure those courses meet the needs of students in the other programs?

Questionnaires are used to explore the students’ perceptions about each course, where the student reflects on the extent of its use of accounting materials and how they meet the needs.

b. Does the program require students to take courses taught by other departments? Yes NoIf yes, what has been done to make sure those courses in other departments meet the needs of students in this program?

Integration of all programs offered by the college is achieved through committees with experience to enable them to consider the content of each course and its objectives and to ensure their suitability to each other and their compatibility with the objectives drawn on the departments’ level and the college. As well as student feedback through the questionnaires.

Periodical evaluation of the performance of students concerning acquired skills from other courses and their role in refining capacity in the specialty materials.

3. Do students who are likely to be enrolled in the program have any special needs or characteristics? (eg. Part time evening students, physical and academic disabilities, limited IT or language skills).

Yes No

4. What modifications or services are you providing for special needs applicants?

Nothing

C. Mission, Goals and Objectives


*

*

*





1. Program Mission Statement (insert)

To prepare the student to assume employment in a position with accounting responsibilities. We promote the personal and professional development of each of our students by using interactive teaching methods that develop critical thinking and decision-making abilities and by offering and encouraging participation in engagement opportunities. Using these skills, along with knowledge of current accounting theories and practices and general business skills, our graduates will be prepared to make an immediate contribution to their employers and communities.

2. List goals and objectives of the program within to help achieve the mission. For each goal and objective describe the major strategies to be followed and list the indicators that are used to measure achievement.

Goals and Objectives Major Strategies Measurable IndicatorsGive the students a basic foundation in accounting principles so that they will be prepared to learn advanced theory, practices, and principles.

Attract teaching staff with outstanding experience and competencies.

Provide high quality teaching

Provide relevant and high quality learning resources and facilities.

The percentage of staff that get PHD degree.

The rate of students to teaching staff.

The perceptions of independent reviewer.

The teaching burden for each member

Provide the students with current accounting information so that they are able to apply this knowledge,

Provide high quality teaching.

Practical training

Employment rate for graduates of the program

Degree of satisfaction of employers for the skills of graduates

unemployment rate for






graduates of the program

Teach students how to apply accounting theory, practices, and principles through the use of major accounting software.

Practical training Provide relevant

and high quality learning resources and facilities.

Rate of computer laboratories to students.


Ensure that students have a well-rounded background in business ethics and communications.

Provide relevant and high quality learning resources.

Effective communication between students and teaching staff.


Ensure that students will broaden their educational background by successfully completing general education coursework.

Effective communication between students and teaching staff.

Follow up policy for graduates

Number of graduates. Percentage of graduates

D. Program Structure and Organization 1. Program Description: List the core and elective program courses offered each semester from Prep Year to graduation using the below Curriculum Study Plan Table (A separate table is required for each branch IF a given branch/location offers a different study plan).A program or department manual should be available for students or other stakeholders and a copy of the information relating to this program should be attached to the program specification. This information should include required and elective courses, credit hour requirements and






department/college and institution requirements, and details of courses to be taken in each year or semester.

Curriculum Study Plan Table

YearCourseCode Course Title

Requiredor

Elective

CreditHours

College orDepartment

PrepYear

1st YearSemester 1

ENG 110 Intensive English course

required

10

Business administration department

COMP 110

Principles of computer

3

ACCT 110 Principles of accounting

3

MGT 111 Principles of business administration

3

MATH 112

Principles of mathematics

3

1st YearSemester 2

ENG 120 Intensive English course (2)

required

6


STAT 150 Principles of statistics

3

ECO 151 Principles of microeconomics

3

ACCT 152 Principles of accounting 2

3

ACCT 153 Cost accounting 2ISL 151 Islamic culture 2COMM 154

Communication skills

2

2nd YearSemester 1

ARAB 220

Language skills required

2


ACCT 221 Financial management

3

ACCT 222 Management accounting

3

ACCT 223 Intermediate 3






accountingACCT 224 Governmental

accounting3

ACCT 225 Cost accounting systems

2

COMP 111

Introduction to information technology

3

ACCT 226 Computer applications in accounting

4

2nd YearSemester 2

ARAB 250

Arabic expository writing

required

2


ETHC 251 Work ethics 2ACCT 252 Zakat and tax

accounting3

ACCT 253 Financial institutions accounting

3

ACCT 254 Principles of auditing

3

ACCT 255 Accounting information systems

3

ACCT 256 Accounting in english

3

3rd YearSemester 1

ACCT 320 Field training required

12

3rd YearSemester

24th Year

Semester 1

4th YearSemester

2Include additional years if needed.






2. Required Field Experience Component (if any, e.g. internship, cooperative program, work experience).

Summary of practical, clinical or internship component required in the program. Note: see Field Experience Specification The field experience as a practical training is required after finishing the four levels of theoretical study. There is a separate specification for the field experience in accordance with the requirements of the National Commission.a. Brief description of field experience activityTo apply the accounting concepts and procedures through the actual company system, in particular to apply: recording accounting transactions using accounting software, preparing the trial balance and the discovery of accounting errors and the preparation of financial statements, reviewing the accounting books. In addition, the student will be able to develop his skills in terms of contact and communication with others and effectively organize work in consistent with the objectives of the Group and company.b. At what stage or stges in the program does the field experience occur? (eg. year, semester)

semester five c. Time allocation and scheduling arrangement. (eg. 3 days per week for 4 weeks, full time for one semester)

full time for one semesterd. Number of credit hours (if any)

6 hours

3. Project or Research Requirements (if any)

Summary of any project or thesis requirements in the program. (Other than projects or assignments within individual courses) (A copy of the requirements for the project should be attached.)

Nothinga. Brief descriptionb. List the major intended learning outcomes of the project or research task.c. At what stage or stages in the program is the project or research undertaken? (e.g. year, semester)d. Number of credit hours (if any)e. Description of academic advising and support mechanisms for students.f. Description of assessment procedures (including mechanism for verification of standards)

4. Learning Outcomes in Domains of Learning, Assessment Methods and Teaching Strategy






Program Learning Outcomes, Assessment Methods, and Teaching Strategy work together and are aligned. They are joined together as one, coherent, unity that collectively articulate a consistent agreement between student learning and teaching.

The National Qualification Framework provides five learning domains. Learning outcomes are required in the first four domains and sometimes are also required in the Psychomotor Domain.

On the table below are the five NQF Learning Domains, numbered in the left column. For Program Accreditation there are four learning outcomes required for knowledge and cognitive skills. The other three domains require at least two learning outcomes. Additional learning outcomes are suggested.

First, insert the suitable and measurable learning outcomes required in each of the learning domains (see suggestions below the table). Second, insert supporting teaching strategies that fit and align with the assessment methods and intended learning outcomes. Third, insert appropriate assessment methods that accurately measure and evaluate the learning outcome. Each program learning outcomes, assessment method, and teaching strategy ought to reasonably fit and flow together as an integrated learning and teaching process.

NQF Learning Domains and Learning Outcomes

TeachingStrategies

AssessmentMethods

1.0 KnowledgeThe student will be able to:

1.1 recognize the basic concepts and procedures of accounting

Conversation and discussion,

Lecture, Using modern show tools,

Providing the relevant resources.

Oral and writing exams

Exercises and home works

Multiple choices exams

Understanding and remembering exams

1.2 recognize the methods of analysis alternatives and decision-making

1.3 recognize the ethical and professional responsibilities of the accounting profession

1.4 recognize the role of accounting and the impact of accounting in a global context

2.0 Cognitive SkillsThe student will be able to:

2.1 Explain the financial accounting cycle Practical Exercises.

Participating in group works (prepare researches and analysis accounting

Exercises and home works

Enable student to present some projects

Computer-based exams.

2.2 Prepare financial statements2.3 Analyse financial information using

accounting software2.4 Analyse internal data for internal

accounting purposes2.5 Explain the procedures to review the

financial statements






data).Practical work in computer lab

Using modern teaching technologies

3.0 Interpersonal Skills & ResponsibilityThe student will be able to:

3.1 Work within teamwork and respect other's opinions. Participating in

group activities.Establish teamwork to carry homework.

Quick and small discussion cycles.

Direct observation during working.

Assurance of implementing work in determined time.

Follow student behaviour in and out classroom.

3.2 Use of accounting professional and ethical standards.

4.0 Communication, Information Technology, Numerical

4.1Illustrate available technologies of data analysis and results show.

Practical trainings.

Discussion groups in English language

Asking for home works which lead to using modern technology.

Examine the student ability to modern techniques in show the course.

English exams

4.2 Use computer skills in implementation of course requirements. Illustrate the accounting procedures in English language

5.0 PsychomotorNothing






NQF Learning Outcome Verb, Assessment, and Teaching Strategies and Suggestions

NQF Learning Domains Suggested Verbs

Knowledge list, name, record, define, label, outline, state, describe, recall, memorize, reproduce, recognize, record, tell, write

Cognitive Skillsestimate, explain, summarize, write, compare, contrast, diagram, subdivide, differentiate, criticize, calculate, analyse, compose, develop, create, prepare, reconstruct, reorganize, summarize, explain, predict, justify, rate, evaluate, plan, design, measure, judge, justify, interpret, appraise

Interpersonal Skills & Responsibility demonstrate, judge, choose, illustrate, modify, show, use, appraise, evaluate, justify, analyze, question, and write

Communication, Information Technology, Numerical

demonstrate, calculate, illustrate, interpret, research, question, operate, appraise, evaluate, assess, and criticize

Psychomotordemonstrate, show, illustrate, perform, dramatize, employ, manipulate, operate, prepare, produce, draw, diagram, examine, construct, assemble, experiment, and reconstruct


Suggested verbs not to use when writing measurable and assessable learning outcomes are as follows:Consider Maximize Continue Review Ensure Enlarge UnderstandMaintain Reflect Examine Strengthen Explore Encourage Deepen

Some of these verbs can be used if tied to specific actions or quantification.

Suggested assessment methods and teaching strategies are:

According to research and best practices, multiple and continuous assessment methods are required to verify student learning. Current trends incorporate a wide range of rubric assessment tools; including web-based student performance systems that apply rubrics, benchmarks, KPIs, and analysis. Rubrics are especially helpful for qualitative evaluation. Differentiated assessment strategies include: exams, portfolios, long and short essays, log books, analytical reports, individual and group presentations, posters, journals, case studies, lab manuals, video analysis, group reports, lab reports, debates, speeches, learning logs, peer evaluations, self-evaluations, videos, graphs, dramatic performances, tables, demonstrations, graphic organizers, discussion forums, interviews, learning contracts, antidotal notes, artwork, KWL charts, and concept mapping.

Differentiated teaching strategies should be selected to align with the curriculum taught, the needs of students, and the intended learning outcomes. Teaching methods include: lecture, debate, small group work, whole group and small group discussion, research activities, lab demonstrations, projects, debates, role playing, case studies, guest speakers, memorization, humor, individual presentation, brainstorming, and a wide variety of hands-on student learning activities.





Program Learning Outcome Mapping Matrix Identify on the table below the courses that are required to teach the program learning outcomes. Insert the program learning outcomes, according to the level of instruction, from the above table below and indicate the courses and levels that are required to teach each one; use your program’s course numbers across the top and the following level scale. Levels: I = Introduction P = Proficient A = Advanced

Course Offerings

NQF Learning Domainsand Learning Outcomes

EN

G 110

CO

MP 110

AC

CT

-110

MG

T 111

MA

TH

112

EN

G 120

STA

T 150

EC

O 151

AC

CT

152

AC

CT

153

ISL 151

CO

MM

154

AR

AB

220

1.0 Knowledge1.1 recognize the basic concepts and

procedures of accountingA P I

1.2 recognize the methods of alternatives analysis and decision-making

P I P


P P I


A I I

2.0 Cognitive Skills2.1 Explain the financial

accounting cycleA A I

2.2 Prepare financial statements P I2.3 Analyse financial information

using accounting softwareI

2.4 Analyse internal data for internal accounting purposes

P I I I I A A

2.5 Explain the procedures of review the financial statements

P

3.0 Interpersonal Skills & Responsibility3.1 Work within teamwork and

respect other's opinions. P A A I I I


P A A

4.0 Communication, Information Technology, Numerical4.1

Illustrate available technologies of data analysis and results show.

I P I I

4.2 Use computer skills in I I






implementation of course requirements.

4.3 Illustrate the accounting procedures in English language

I I I

5.0 Psychomotor

Course Offerings


AC

CT

221

AC

CT

222

AC

CT

223

AC

CT

224

AC

CT

225

CO

MP 111

AC

CT

226

AR

AB

250

ET

HC

251

AC

CT

252

AC

CT

253

AC

CT

254

AC

CT

255


procedures of accountingA A A A P A A I I


A A A P P A P A


A A A P P A P I A


A P P A P P A P P


accounting cycleA A A P A A I P

2.2 Prepare financial statements P P P P P P2.3 Analyse financial information

using accounting softwareI P P I P P I


P A P P P P P P P A

2.5 Explain the procedures to review the financial statements

A A A A A A


respect other's opinions. A A A P I A I A P A A


A P P P A A P P A A



I P P P A P P

4.2 Use computer skills in implementation of course requirements.

I I I A I I







I P P I I P I I I

5.0 Psychomotor

Course Offerings


AC

CT

256

AC

CT

320


procedures of accountingP A


P A


P A


P P


accounting cycleP A

2.2 Prepare financial statements P A2.3 Analyse financial information

using accounting softwareP A


P P

2.5 Explain the procedures to review the financial statements

A


respect other's opinions. A A


A A



I P

4.2 Use computer skills in implementation of course requirements.

A


A I






5.0 Psychomotor

5. Admission Requirements for the program

Attach handbook or bulletin description of admission requirements including any course or experience prerequisites. (business administration department guide)

6. Attendance and Completion Requirements

Attach handbook or bulletin description of requirements for: (both business administration department guide and Academic Counselling guide)a. Attendance.b. Progression from year to year.c. Program completion or graduation requirements.

E. Regulations for Student Assessment and Verification of Standards

What processes will be used for verifying standards of achievement (eg check marking of sample of tests or assignments? Independent assessment by faculty from another institution) (Processes may vary for different courses or domains of learning.) Check marking of sample of tests is conducted by another department staff, which head of department distributes courses between teaching staff in an Independent manner and without the knowledge of each member for the other member who is reviewing his marking (blind system).






F Student Administration and Support1. Student Academic Counselling

Describe the arrangements for academic counselling and advising for students, including both scheduling of faculty office hours and advising on program planning, subject selection and career planning (which might be available at college level).

the arrangements for academic counselling and advising for students include;

each staff member is responsible for specific level to follow up the students in that level,

regular meeting with students, each staff member prepare a report about the statues of his students to

present to Academic Counselling committee, scheduling of faculty office hours is available for students,






Advising on program planning, subject selection and career planning is conducting at the start of each semester.

2. Student Appeals

Attach the regulations for student appeals on academic matters, including processes for consideration of those appeals.

G. Learning Resources, Facilities and Equipment

1a. What processes are followed by faculty and teaching staff for planning and acquisition of textbooks, reference and other resource material including electronic and web based resources? List of required books is regularly prepared and delivered to faculty management to provide them.

1b. What processes are followed by faculty and teaching staff for planning and acquisition resources for library, laboratories, and classrooms.

List of required books is regularly prepared and delivered to faculty management to provide them.

2. What processes are followed by faculty and teaching staff for evaluating the adequacy of textbooks, reference and other resource provisions?Periodically survey the perceptions of teaching staff concerning the appropriateness and timeliness of available books.






3. What processes are followed by students for evaluating the adequacy of textbooks, reference and other resource provisions?

Using questionnaires to obtain the students’ perceptions concerning adequacy of textbooks, reference and other resource provisions 4. What processes are followed for textbook acquisition and approval?

Teaching staff is periodically required to prepare a list of books they need and deliver it to university, which textbook acquisition and approval is a responsibility of university.

H. Faculty and other Teaching Staff1. Appointments Summarize the process of employment of new faculty and teaching staff to ensure that they are appropriately qualified and experienced for their teaching responsibilities.The staff members in the program are majored in the field of accounting, and they should be:

Have sufficient experience. Holds a Ph.D. in specialization from a recognized university. Have distinct books and researches at both domestic and

international level.

2. Participation in Program Planning, Monitoring and Review

a. Explain the process for consultation with and involvement of teaching staff in monitoring program quality, annual review and planning for improvement.Teaching staff provide their opinions concerning suitability of program, and they participate in any planning for improvement.






b. Explain the process of the Advisory Committee (if applicable)

3. Professional; Development

What arrangements are made for professional development of faculty and teaching staff for:

a. Improvement of skills in teaching and student assessment?Faculty members are encouraged to continually attend seminars and workshops which organized by the University for the development of skills of using technology in teaching and dealing with students and curriculum development.

b. Other professional development including knowledge of research and developments in their field of teaching specialty?The department asked the members of the program to provide list of research publications per year to see the degree of progress in the research. Researchers are supported by the deanship of scientific research at the university.

4. Preparation of New Faculty and Teaching Staff

Describe the process used for orientation and induction of new, visiting or part time teaching staff to ensure full understanding of the program and the role of the course(s) they teach as components within it.

There is orientation program for new staff prepared by the university including some workshops which prepare new staff to adapt them. Course specification is available for new staff to know the nature of the scientific content as well as sources and scientific references that use by the faculty member.

5. Part Time and Visiting Faculty and Teaching Staff

Provide a summary of Program/Department/College/institution policy on appointment of part time and visiting teaching staff. (ie. Approvals required, selection process, proportion to total teaching staff, etc.)






I. Program Evaluation and Improvement Processes

1. Effectiveness of Teaching

a. What processes are used to evaluate and improve the strategies for developing learning outcomes in the different domains of learning? (eg. assessment of learning achieved, advice on consistency with learning theory for different types of learning, assessment of understanding and skill of teaching staff in using different strategies)

Questionnaires are used to collect the perceptions of students about teaching methods used by faculty members. b. What processes are used for evaluating the skills of faculty and teaching staff in using the planned

strategies?

Using students’ questionnaires

2. Overall Program Evaluation

a. What strategies are used in the program for obtaining assessments of the overall quality of the program and achievement of its intended learning outcomes:

(i) From current students and graduates of the program?

There are questionnaires which prepared to obtain the students’ assessment of the program as a whole. These questionnaires are delivered to students in the last level.






(ii) From independent advisors and/or evaluator(s)?.There is advisory council for the department and external reviewer which presented an assessment report for the program.

(iii) From employers and/or other stakeholders.There are questionnaires which prepared to obtain the employers’ assessment of the program as a whole.

Complete the following two tables.

1. Program KPI and Assessment Table

2. Program Action Plan Table


Program KPI and Assessment Table

KPI #

List of Program KPIs Approved by the Institution

KPI Target

Benchmark

KPIActual

Benchmark

KPI Internal

Benchmarks

KPIExternal

Benchmarks

KPIAnalysis

KPI NewTarget

Benchmark

1 Employment rate for graduates of the program

100%

2 Degree of satisfaction of employers for the skills of graduates

The Strongest

3 The rate of students to teaching staff

1:18

4 The general students 'assessment for the courses quality

The highest

5 The percentage of staff who get PHD degree

100%

6 unemployment rate for graduates of the program

0%

7 Teaching burden for each member

10 hours a week

8 The percentage of new students who completed the first semester.

100%

9 The percent if





students to administrative staff

Analysis of KPIs and Benchmarks: (list strengths and recommendations)

NOTE The following definitions are provided to guide the completion of the above table for Program KPI and Assessment.

KPI refers to the key performance indicators the programs used in the SSRP and are approved by the institution (if applicable at this time). This includes both the NCAAA suggested KPIs chosen and all additional KPIs determined by the program (including 50% of the NCAAA suggested KPIs and all others).Target Benchmark refers to the anticipated or desired outcome (goal or aim) for each KPI.Actual Benchmark refers to the actual outcome determined when the KPI is measured or calculated.Internal Benchmarks refer to comparable benchmarks (actual benchmarks) from inside the program (like data results from previous years or data results from other departments within the same college). External Benchmarks refer to comparable benchmarks (actual benchmarks) from similar programs that are outside the program (like from similar programs that are national or international). KPI Analysis refers to a comparison and contrast of the benchmarks to determine strengths and recommendations for improvement.New Target Benchmark refers to the establishment of a new anticipated or desired outcome for the KPI that is based on the KPI analysis.


Program Action Plan Table

Directions: Based on your “Analysis of KPIs and Benchmarks” provided in the above Program KPI and Assessment Table, list the recommendations identified below.

No. Recommendations ActionPoints

AssessmentCriteria

ResponsiblePerson

StartDate

CompletionDate

1

2

3

4

5

6

Action Plan Analysis (List the strengths and recommendations for improvement of the Program Action Plan).





Attachments:

1. Copies of regulations and other documents referred to in template preceded by a table of contents.

2. Course specifications for all courses including field experience specification if applicable.

Authorized Signatures

Dean /

Program Chair

Name Title Signature Date

Program Dean

or Chair of

Board of Trustees

Main Campus

Vice Rector

Program Specifications _SSRP_4 JULY 2013 29Accounting program

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