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Professor. Mohamed Ali ZARAI

عضو هيئة تدريس

Professor

المحاسبة

Faculty of Business Administration

Dr. Mohamed Ali ZARAI is working as an Associate Professor at the Department of Accounting, College of Business (CoB), Al Baha University. He got his PhD from Nice University, France. His area of research is: Auditing and Financial Accounting. He has more than thirty articles published in prestigious international journals.

Education

1989

Higher Institute of Management Tunis, Tunisia

Master Degree, Financial accounting

1987

Faculty of Economics and Management Sfax, Tunisia

Bachelor Degree, Finance

2002

Nice University, France

PhD, Auditing

Experiences

Associate Professor

  • Al Baha, Saudi Arabia

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  • From : 15-09-2008

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  • To : 15-03-2024

Associate Professor

Research Interests

Auditing- Taxes - Financial Accouting

Publication Profile

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Teaching Courses

ACC1763

Managerial Accounting

Credit Hours: 3
Course term: 3
Communication Hours: 3

This course describes the nature of management accounting, its characteristics and its relationship with cost accounting and financial accounting. The course also deals with analyzing the relationship between cost, volume and profit, and analysing costs and revenues appropriate for decisio-making and preparing the comphrehensive planning budget and capital budgets.

ACC1753

Governmental accounting

Credit Hours: 3
Course term: 3
Communication Hours: 3

This course deals with the study of accounting concepts and procedures according to the accrual basis and accounting standards in the public sector. Course topics include the basics of modern government accounting, revenues, cash and receivables, inventory, real estate, machinery and equipment, liabilities, and preparing financial statements in the public sector.

ACC1751

Auditing 2

Credit Hours: 3
Course term: 6
Communication Hours: 3

This course explains the concepts of materiality, audit risk, internal control, and fraud risk, and explains the effects of information technology on the audit process. It also covers review of the sales cycle, collection, acquisition, inventory, payroll and employee cycle.

Office Hours

08:00AM 08:30AM 09:00AM 09:30AM 10:00AM 10:30AM 11:00AM 11:30AM 12:00PM 12:30PM 01:00PM 01:30PM 02:00PM 02:30PM 03:00PM 03:30PM 04:00PM 04:30PM 05:00PM 05:30PM 06:00PM 06:30PM
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