Accounting (B. Sc.)

The program is intended to provide students with a solid foundation in all important accounting areas. The primary objective of the accounting department is to provide fundamental, deep, and broad knowledge of accounting principles and procedures as well as management science to prepare students for work in different areas of accounting such as auditing, financial accounting and cost accounting. After graduation, students are able to work as financial analysts and financial managers. This four-year program aims for a balance between theory and practice.

Course Schedule



The vision of the program is that graduates acquire the ability to use the academic knowledge and expertise gained in this program to change the current culture of the business environment which is contrary to ethical principles and based on the culture of materialism and, in particular, the manipulation of accounting records in companies and organizations.


The Accounting Department aims to nurture and train accountants and financial managers and to equip entrepreneurs to engage in critical analysis of every aspect of their lives as they seek to live a cohesive Baháʼí life. It is the hope that those trained in accounting at BIHE will contribute their financial expertise towards fundamental changes in Iran’s business environment.

Goals and Objectives

The Bachelor of Accounting program has been developed to provide professional training in accounting and reporting on the activities of organizations. It trains human resources that have the ability to:

  • analyze financial events
  • implement internal controls
  • record events and report financial information in accordance with accounting standards
  • analyze financial reports and provide comprehensive reports to stakeholders
  • budget and assist senior managers in the optimal allocation of resources.


At present 30 students are admitted each year to the Accounting program. Admission is granted based on merit to eligible high school graduates who have specified in their application their preference for the program and achieved the acceptable scores in the required entrance examination.


The Bachelor of Accounting program allocates 85 credits to main studies, 27 credits to core studies, 23 credits to general and 7 optional credits. Graduates must pass at least 135 credits over eight semesters covering all main and general courses and at least 21 credits from core studies.

Curriculum/Course Schedule

Semester 1
Course Code
Course Name
Credit Hours
ACC1111 Principles of Accounting I 3
MNG1114 Principles of Management 3
MAT1032 Introductory Mathematics 0
MAT1108 General Mathematics 3
EFL1100 EFL 100 0
EFL1101 EFL 101 3
COR1131 Writing skills 3