University education is the foundation for preparing scientific capacities capable of serving society. Arabic language plays a major role in building academic knowledge and shaping scientific thought. In administrative and scientific departments, especially Accounting, Arabic language enables students to understand curricula, write reports, conduct research, and communicate institutionally with clarity and accuracy. Arabic Language and Academic Competence Arabic language contributes to developing academic skills of accounting students by enhancing their ability to analyze scientific texts, improve functional writing, and prepare financial and administrative reports in correct language. It also helps in building a university personality capable of organized expression and presenting ideas in a scholarly manner. Arabic Language and Institutional Communication Graduates of Accounting departments need effective communication skills within governmental and private institutions. Arabic language is the cornerstone of writing official correspondence, preparing periodic reports, and delivering professional presentations. Mastery of language enables students to convey information accurately and build professional relationships based on clarity and professionalism. Arabic Language and Critical Thinking Development Teaching Arabic language helps develop students’ critical thinking through text analysis, discussion of academic issues, and forming opinions supported by logical arguments. This enhances their ability to make sound accounting decisions and solve administrative problems with awareness and analysis. Arabic language in the Accounting Department is not merely a theoretical subject, but an essential tool in preparing graduates with high scientific and professional competence. The more students master their language, the more capable they become of excelling in their specialization, communicating effectively in the workplace, and contributing to the development of society