Bachelor of Business: Accounting

Faculty of Business and Logistics
Programme Title (Arabic) البكالوريوس في إدارة الأعمال
(تخصص المحاسبة)
Acronym / Abbreviation* BBUS (Accounting)
Nature Major
Programme Code BBS8040 Programme Duration 4 Year/Cycle Programme Level Level 8
Programme Credits 480 Award Category Bachelors
Effective From 2022/2023 Sem 3
Owner School of Business
Professional Body
Professional Body Recognition Status Effective From Interim Date Professional Bodies Contact Person Evidence
Employability Skills Yes 01/01/2021   ACCA - ICAEW - CIMA Jason Forbes - ACCA
Fiona Moore - ICAEW
Target Groups*
High School Graduates
International Students
Qualification Completion Requirements Criteria

Awarded where candidates have met all of the requirements below:

  • Successful completion of all courses listed in Schedule A 


  • One National Requirements – Arabic course;
  • The two National Requirements courses;
  • Three Faculty Designated electives;


  • Completion of courses to accumulate a minimum of 480 credits.
Programme Overview*

The Accounting program is developed to prepare the students for a career in Finance Departments within companies or organizations, Auditing, Taxation , Financial analysis or consulting as well as onto further advanced academic or professional study such as MBA , ACCA , CIMA and ICAEW. 

The Accounting program is based on a general business curriculum ( covered in Year 1 and 2) that provide a solid foundation in a broad range of business disciplines, which widen students’ ability to think strategically, and which enhance their employability. Student may choose to exit with a Diploma in Business which covers the first two years of the programme.

In year 3 and 4, the students will start to specialize in the field of Accounting to cover advanced topics such as Financial Reporting, Auditing , Taxation, Accounting systems, Cost and Management accounting and Financial management.

Entry and Selection*

General entry requirements such as secondary school achievements, English and Mathematics are described in the Student Admission Policy A/AB/010. Specific entry requirements for this qualification, beyond those described in the Student Admission Policy are as follows:


Applicants must demonstrate competence in English and in Mathematics. These requirements may be met by:

  • The successful completion of:
    • AP4203 English 2
    • AP4101 Mathematics 2 or similar
      • ​​or passing English and Mathematics Selection Tests at the required level.

Applicants who do not meet all of the entry criteria above may be considered for special or provisional entry

Selection and Criteria and Process*

Where there are more applicants who meet the programme entry criteria than can be accepted, the following shall be used:

  • Selection Criteria

Preference will be given to students who have successfully completed the Foundation programme at Bahrain Polytechnic and have clearly demonstrated an aptitude for Business and a commitment to their study.

Results from programme entry tests will be used to select students with the highest likelihood of successfully completing the degree programme.


  • Selection Process

Applicants may be required to attend an interview.

Consideration of work experience and prior educational achievement may be used

Major Selection Criteria*

​Major selection requirements

 All students must have completed, or be exempted from, 210 credits from courses listed in Schedule A inclusive of:

  • 45 credits of English courses
  • BU6005 Introduction to Accounting


​Major Selection Criteria

Where there are more applicants for a major than places available, priority for selection will be made using combined GPAs for courses as set out as follows:

  • BU6005 Introduction to Accounting
  • BU6013 Business Mathematics


Accreditation / External Approval Requirements*

By graduating from Accounting Major the students will be exempted from the following papers from the following Accredited bodies :

    1. ACCA Qualification - Effective from 01/01/20 to 31/12/24 : the student will be exempted from 9 papers as the following
      1. Business and Technology (BT)
      2. Management Accounting (MA)
      3. Financial Accounting (FA)
      4. Corporate and Business Law (LW)
      5. Audit and Assurance (AA)
      6. Financial Management (FM)
      7. Financial Reporting (FR)
      8. Performance Management (PM)
      9. Taxation (TX)

For more information visit ACCA website – Exemption calculator :


    1. ICAEW Qualification – this accreditation is updated yearly: the student will be exempted from 5 papers as the following :
      1. Accounting
      2. Assurance
      3. Business , Technology and Finance : Credit will be awarded to students who obtain an overall GPA of 2.5 or above.
      4. Financial Management
      5. Management Information
      6. Principles of Taxation


For more information visit ICAEW – CPL Directory - website :


    1. CIMA Qualification : the student will be exempted from 9 papers as the following :
      1. BA1 Fundamentals of Business Economics
      2. BA2 Fundamentals of Management Accounting
      3. BA3 Fundamentals of Financial Accounting
      4. BA4 Fundamentals of Ethics, Corporate Governance and Business Law
      5. E1 Managing Finance in a Digital World
      6. P1 Management Accounting
      7. F1 Financial Reporting
      8. Operational Case Study Exam


For more information visit CIMA exemption database website :

Attendance Requirements*

Attendance requirements are described in the policy Student Attendance A/AB/010.

Qualification Overview*

The qualification encompasses an initial two years full-time academic study in the broad Business disciplines at NQF levels 6 and 7, followed by two years full-time academic study of specialist study at NQF levels 7 and 8.  The intention is to build up core knowledge in a range of areas including marketing, accounting, finance, quantitative techniques, research methods, economics, management, information systems and law; to develop general academic capacity, introduce sociological and ethical issues in business, and prepare for a chosen specialist field of study. The specialist area of study in Accounting runs over the final two years and comprises courses that are designed to develop students’ abilities to think and operate strategically within an accounting arena. In the final year, this knowledge is consolidated in the form of the capstone industry project where students operate in a fully authentic setting as professionals on a current Accounting issue a partner company is dealing with. The industry project requires the learners to develop solutions towards authentic business needs underpinned by general and specialist theoretical argumentation.


Qualification Aim*

The qualification aims to develop work-ready, skilled accounting graduates who are aware of the ethical and professional standards required of a Professional accountant. Accounting graduates will know the latest Accounting techniques, business concepts and be able to apply relevant employability skills to be adaptable in the workplace in Bahrain and internationally. They will have the professional competencies and accounting skills required to solve problems effectively and apply critical analysis to enable them make informed business decisions.  They will have the skills that enable them to work effectively in teams and to clearly present their ideas in written and oral form to a range of audiences.

Graduate Pathways and Destination*

In Bahrain the majority of employment opportunities for accounting graduates will come from the private sector, parts of the semi-government sector undergoing transformation as well as SME’s and family businesses who are ‘corporatising’ their business models. Dr Jarmo Kotilaine, Bahrain Economic Development Board highlighted the scale of the market in Saudi Arabia and the range of opportunities the Eastern Province offers for graduates willing to move or commute.

Diagram 2.6A provides for essentially two progression opportunities for graduates – into employment or into post-graduate study.

Postgraduate Study


Completing Professional Qualifications (e.g. ACCA or CIMA or ICAEW)



Bachelor of Business (Accounting) Major, Years 3 and 4


Associate Degree in Business (Exit Qualification)

Years 1, 2 and 3

Bachelor of Business, Years 1 and 2

or Diploma in Business (Exit Qualification)




Secondary school graduates

















This programme prepares students for careers and/or employment opportunities but not limited to the following list: 

  • Management Trainee
  • Financial Accountant
  • Systems Accountant
  • Management Accountant
  • Cost Accountant
  • Accounting specialists
  • External Auditor (leading to Audit Partner)
  • Internal Auditor (leading to Chief Internal Auditor)
  • Management Consultant
  • General management
  • Business Owner/manager
  • Financial Controller
  • Finance Manager
  • CFO (Chief Finance Officer)
  • CEO (Quarter of FTSE 100 bosses are qualified accountants)

The skillset developed in these students enables them to enter most business entry level jobs.

Having been accredited by ACCA , CIMA and ICAEW, the Accounting programme must enjoy a level of international recognition which will enable students to undertake postgraduate study, including MBAs and specialist Accounting and Finance Masters

Other Information*

Re-aligning courses as their pre-requisites. Moving the new level 8 course to year 4.

Exit Award Diploma in Business

Employability Skills Generic Definition:


Communicate in ways that contribute to productive and harmonious relationships across employees and customers.

Team work

Work effectively independently and in collaboration with others.

Problem solving

Think critically and respond appropriately to changing needs within a growing and diversifying economy.

Initiative and enterprise

Apply resourcefulness, innovation and strategic thinking to a range of workplace situations.

Planning and organisation

Plan and manage their working lives.

Self management

Demonstrate self discipline and adaptability, and be able to plan and achieve personal and professional goals.


Understand the need for and engage with continuous learning throughout the lifespan.


Utilize information technology effectively and ethically in their personal and professional lives.



Programme Learning Outcomes

On successful completion of this programme the learner will be able to :

Demonstrate a detailed knowledge of core business concepts and a broad understanding of the changing business environment
Evaluate business perspectives and adapt strategies to deal with varied (defined and some undefined) business contexts
Adapt core theories in financial accounting and reporting, managerial accounting, auditing, taxation, and financial management to specific contexts
Apply the knowledge of accounting appropriately within any relevant context
Produce financial or managerial accounting information that complies with the relevant internal or external frameworks
Produce, analyse, evaluate and present accounting information using standard and specialised computer applications
Provide accounting information to assist in the decision-making processes of a business
Practice as a professional using 21st century skills

Semester Schedules

Year 1 / Semester 1

Course Code Title
BU6008 Applied Communication
EL6006 English Communication Skills A
BU6005 Introduction to Accounting
BU6004 Introduction to Management

Year 1 / Semester 2

Course Code Title
BU6013 Business Mathematics
EL6007 English Communication Skills B
BU6007 Introduction to Economics
BU6001 Introduction to Marketing

Year 2 / Semester 1

Course Code Title
BU7003 Business Law
BU6009 Introduction to Finance
BU6010 Management Information Systems
BU6006 Quantitative Business Methods

Year 2 / Semester 2

Course Code Title
BU6015 Business Analytics
BU6011 Business Research Methods
BU7002 Human Resource Management
NR National Requirements
Course Code Title
NR-Arabic National Requirements- Arabic

Year 3 / Semester 1

Course Code Title
BU7402 Accounting Systems
BU7403 Cost Accounting
BU7400 Financial Accounting
Course Code Title
BU7503 Sustainability Accounting and Management

Year 3 / Semester 2

Course Code Title
BU8402 Financial Reporting
BU7401 Management Accounting
BU6012 Project Management
BU8401 Taxation

Year 4 / Semester 1

Course Code Title
BU8400 Auditing
BU8403 Financial Management 1
Course Code Title
BU8405 Accounting Theory and Practice
BU8404 Forensic Accounting

Year 4 / Semester 2

Course Code Title
BU8099 Cooperative Industry Project Business