This course continues the principles of accounting introduced in Accounting Principles 1, with a focus on addressing more complex accounting issues. It covers the accounting treatment of long-term assets, long-term liabilities, and capital, in addition to inventory adjustments, receivables, and depreciation. The course also addresses the correction of accounting errors and the analysis of their impact on financial statements. It emphasizes the analysis of economic events with financial implications for the organization and their recording in accordance with international standards. The preparation of advanced financial statements, such as the statement of changes in equity and the detailed cash flow statement, is also included. Practical application is integrated through exercises covering end-of-period adjustments, financing and investment transactions, and error correction, with the use of electronic accounting data to support applied understanding. The course also includes an advanced study of inventory valuation methods and their treatment in financial accounts, with a focus on their impact on business results. It highlights the financial effect of changes in working capital and its importance in liquidity management. Additionally, the course addresses the analysis of financial gaps and the preparation of notes accompanying financial statements to enhance transparency and compliance with accounting standards.

The course attempts to develop the students’ basic language skills to help them build up functional vocabulary, expressions and structures used in business contexts. The course is based on a wide range of realistic student-centered communicative challenging and creative activities to enable students to use accurate English in their professions.

The course aims to develop the students’ cognitive abilities and communication skills in Arabic language by introducing Arabic dictionaries, spelling and grammatical errors, and familiarizing them with ancient and modern Arabic literary models including models from the Holy Qur’an.

This course tackles the nature of business administration, management theories, planning, organization, communication, negotiation, leadership, motivation, decision-making, control, and enterprise functions. The course is blended and delivered using lectures, field visits, workshops, report writing, e-learning, case studies and group discussions.

This course aims to introduce students to the accounting concepts and principles specific to government institutions and nonprofit organizations, while highlighting their differences from accounting in the private sector. It covers the governmental documents and forms used to record financial transactions, as well as the mechanisms of preparing the state’s general budget and its accounting entries, including the recording of estimated revenues, appropriations, and expenditures. The course focuses on preparing final and interim financial statements and analyzing them to ensure transparency and compliance with governmental financial regulations. Regarding nonprofit organizations, the course addresses the accounting treatment of contributions, donations, and designated grants, as well as the control of administrative and operational expenses. It also covers the preparation of financial reports that align with the transparency requirements of donors and stakeholders. Emphasis is placed on International Public Sector Accounting Standards (IPSAS) and accounting standards for nonprofit organizations, in addition to the preparation of statements of financial activities and financial position for these organizations. The course includes practical applications and case studies to help students understand and master the accounting mechanisms used in governmental entities and nonprofit organizations.

The course **“Auditing”** is a practical course designed to provide students with the knowledge and skills necessary to perform accounting audit procedures accurately and professionally. It focuses on understanding and applying internationally recognized auditing principles and standards, as well as how to conduct company audits and ensure the accuracy and reliability of financial statements. Students are trained in the steps of the auditing process, starting from audit planning, through gathering evidence and documentation, and concluding with the preparation of final audit reports. The course covers fundamental topics in auditing such as testing validity and accuracy, reviewing financial reports, examining accounting records, and ensuring compliance with accounting policies in line with international standards. Students are also trained on how to deal with accounting errors and irregularities that may arise during the audit process, and how to prepare appropriate notes and recommendations.

This course focuses on enabling students to gain a practical and simplified understanding of entrepreneurship. It begins with defining entrepreneurship and its role in society, moves on to identifying personal entrepreneurial traits such as leadership and creativity, and concludes with developing essential skills including time management, decision-making, and problem-solving. Students will explore the nature of small businesses, the characteristics of self-employment, and the key success factors in entrepreneurial ventures, including planning, idea development, and selecting an appropriate business model. The course also covers the preparation of a comprehensive business plan that integrates marketing, pricing, and digital promotion, while providing students with the basics of financial management, cost estimation, and funding methods. Additionally, students will be introduced to topics such as digital transformation, e-commerce, freelancing, and the applications of artificial intelligence in entrepreneurship, with the aim of enhancing their readiness for the modern labor market.

This course aims to consolidate the concept of Islamic culture and introduce students to sound cultural and intellectual concepts regarding the sources of Islam, the Islamic faith and its pillars, and Islamic law, which regulates all aspects of social, economic, and political life. It also clarifies Islam's position on a number of contemporary intellectual issues, as well as identifying the most important challenges facing Islam and its culture.

This course examines the definition of economics, the factors of production, demand and supply, determining prices, consumption and investment, government spending, national income and national output, wages, unemployment and inflation, as well as monetary and financial policies.

This course provides an overview of tax accounting, its types, and the differences between tax accounting and financial accounting. It focuses on the Palestinian Income Tax Law No. 8 of 2011, the Value Added Tax (VAT) Law, Customs Law, and Property Tax Law, with practical examples of direct taxes such as property tax, payroll tax, and wage withholding statements. Students will also learn to calculate taxes on industrial profits, freelance professions, partnerships, and public shareholding companies. The course distinguishes between the cash basis and accrual basis for tax purposes and explains how property tax is treated under income tax.

This course provides a comprehensive introduction to the fundamental principles of accounting as an essential tool for preparing financial reports and analyzing the financial performance of organizations. It aims to enable students to understand the vital role of accounting in the business environment by presenting the theoretical and practical foundations of accounting concepts. The course begins by introducing students to basic accounting concepts such as assets, liabilities, equity, revenues, expenses, and the fundamental accounting assumptions and principles. It covers the accounting cycle in detail, including the analysis of financial transactions, recording journal entries, posting to the ledger, preparing the trial balance, and performing accounting adjustments. The course also addresses the preparation of key financial statements, namely the income statement, balance sheet, and cash flow statement, with an explanation of how to use these statements to evaluate financial performance and make economic decisions.

This course aims to introduce students to the theoretical and practical framework of accounting for partnerships and corporations, with a focus on the accounting characteristics of each type. It begins with an overview of the different types of partnerships (general partnerships and limited partnerships) and corporations (public and private joint-stock companies), along with their financial and organizational characteristics. The course covers the accounting treatment for the formation of partnerships, including partners’ capital contributions and methods of distributing profits and losses among them. It also addresses the procedures for recording capital in public corporations and the accounting treatment of transactions related to increasing or reducing capital. Changes in partnership agreements, such as the admission or withdrawal of a partner, and their impact on financial accounts are also studied. The course further focuses on the accounting treatment of company liquidation and the distribution of assets to partners and creditors. Practical application is integrated through exercises and case studies, enhancing students’ ability to prepare and analyze financial reports at different stages of a company’s life cycle, while ensuring compliance with accounting standards and relevant laws.

This is an advanced practical course within the accounting specialization that focuses on using Al-Shamil accounting software as a practical tool to carry out various accounting operations. The course aims to train students on how to use Al-Shamil for accounting treatments related to purchases and sales, where they learn how to enter invoices and process different financial documents such as invoices, checks, payment and collection vouchers. It also covers inventory management using the software, including recording inventory movements, updating quantities and values, and handling both perpetual and periodic inventory systems. In addition, the course addresses capital formation and the accounting treatment of financial transactions related to accounts payable and receivable through the application of appropriate accounting procedures in the software. In this course, students will gain practical skills in preparing computerized financial reports such as balance sheets and income statements, while ensuring the accuracy and reliability of the data. The course is designed to equip students with the ability to effectively use Al-Shamil accounting software in real work environments, thereby enhancing their capacity to apply accounting knowledge efficiently.

This course aims to provide learners with the knowledge and skills to deal with statistical and probability concepts, measures, and their applications. The course covers the nature of statistics, data collection and presentation, designing statistical questionnaires, calculating measures of central tendency and dispersion, finding correlation coefficients and regression rates, calculating and testing price and quantity indices, identifying and calculating probabilities, applying continuous probability distributions to solve statistical problems, testing hypotheses, and using Excel and SPSS for statistical purposes.

This course is equivalent to three credit hours, two of which are theoretical and one of which is practical. This course addresses the concept of corruption, its forms and definition locally, regionally and internationally, the role of the corruption system in Palestine, and the role of civil society institutions, good governance and local authorities in combating corruption.

The course introduces the basic concepts related to the role of the financial manager and the objectives of financial management, in addition to how to manage, obtain and invest money, and optimally manage corporate assets.

This course aims to introduce students to the use of Microsoft Excel as an effective tool for processing and applying accounting concepts in practice. It starts by explaining the basics of the program, including the Excel interface and its fundamental functions used in calculations, such as sum, average, and lookup functions. The course covers how to design and implement accounting journal entries in Excel, prepare bank reconciliations, and analyze accounting errors, in addition to analyzing and allocating costs using accounting models. It also includes handling inventory-related processes, such as valuing inventory using FIFO, LIFO, and weighted average methods, as well as managing fixed asset depreciation according to different depreciation methods. The course emphasizes creating dynamic tables and analyzing data using advanced tools such as PivotTables and charts, with the aim of enhancing understanding of financial results and supporting decision-making. It includes practical applications and real-life case studies to strengthen students’ skills in designing flexible and applicable accounting models that can be used effectively in modern business environments.

This course focuses on the study of cost accounting principles and their practical applications in industrial business environments. It begins with the classification of costs according to their nature (direct and indirect) and behavior (fixed, variable, and mixed), along with analyzing the relationship between cost, volume, and profit. The course covers the preparation of the income statement and the cost of goods manufactured statement in industrial enterprises, contributing to the evaluation of financial and production performance. It also addresses the treatment of indirect costs using modern costing systems, such as Activity-Based Costing (ABC), to understand accurate cost allocation. Furthermore, it discusses the accounting treatment of joint costs in cases of multiple production, and the handling of good and defective output while analyzing their impact on total cost. The course also includes a detailed study of the concept of equivalent units and its importance in allocating costs between completed units and units in process. The theoretical component is supported by practical applications and real-life case studies to develop students’ skills in preparing and analyzing cost reports that support strategic managerial decision-making.

This is an advanced training course aimed at enhancing students’ practical experience in accounting and taxation through field training in commercial companies and accounting and tax offices. The course provides students with the opportunity to apply what they have learned in tax accounting courses in a real work environment. The course allows students to work directly on accounting and tax tasks, such as preparing tax returns, reviewing accounts, analyzing tax obligations, and understanding local and international tax laws and regulations. The training also emphasizes the use of electronic accounting and tax systems to streamline processes and improve efficiency. During the training, students will learn how to apply theoretical concepts related to tax accounting to practical cases, such as calculating direct and indirect taxes and preparing tax reports in accordance with applicable standards and regulations. Additionally, students will gain experience in dealing with tax audits and correcting errors related to tax obligations.

A study of the concept of physical education, its objectives, and its relationship to general education. It also introduces the most important skills and basic principles of some team and individual sports, along with the rules of these games. It also covers the conduct of indoor and outdoor matches and activities, training in refereeing matches and activities, and identifying some sports injuries that affect players on and off the field, their causes, symptoms, and first aid methods. This course also covers some athletics competitions and how to organize some sports tournaments.

This course covers the fundamental principles of financial mathematics, including the basic laws of simple interest, exact and ordinary interest, and the future value under simple interest. It also addresses discounting, present value of single and multiple cash flows, debt settlement, loan repayment with equal installments, account reconciliation, short-term debt replacement, and compound interest and future value calculations.

This course generally aims to develop students' major and minor English language skills. It provides students with a variety of linguistic patterns, different grammar patterns, grammatical structures, and common words and definitions. These, when acquired, enable students to communicate meaningfully in general and everyday situations. The course is geared toward equipping students with the skills they need to comprehend texts, contexts, and situations related to everyday life. Throughout the course, students will be exposed to a variety of listening approaches to expand and deepen their listening comprehension and critical thinking skills. Students are expected to acquire the skills necessary to express their opinions on everyday topics and problems, both orally and in writing, thus broadening their academic horizons.

This course aims to enhance and enrich students’ skills with This course aims to enhance and enrich students' skills with modern information technology concepts, as well as computer and digital device skills, modern computer applications in practical life and the internet, information security concepts, and data analysis. Students apply the concepts and skills they acquire using appropriate software.

This course focuses on the accounting principles and standards specific to financial institutions such as commercial banks and insurance companies, highlighting the unique accounting characteristics of these sectors. It covers the accounting treatment of various banking operations, including deposits, lending, letters of credit, bank transfers, and the valuation of financial investments. The course also addresses the preparation of banks’ financial statements in accordance with International Financial Reporting Standards (IFRS). In the insurance sector, the course covers the recording of earned premiums, technical reserves, claims processing, and reinsurance contracts. It also highlights the accounting treatment of operating costs, as well as profits and losses related to different insurance contracts. The role of accounting in managing financial risks and analyzing the financial performance of these institutions is also discussed. The course includes practical applications and real-life case studies to help students understand the practical aspects of preparing financial reports and analyzing performance in banks and insurance companies, with a focus on disclosure requirements and compliance with local and international laws and regulations.

This is a practical course designed to provide students with the necessary hands-on experience in accounting through training in commercial companies’ accounting departments. The course links the theoretical knowledge acquired in Principles of Accounting 1 and Principles of Accounting 2 with real-world practice in an actual work environment. During the training, students will apply fundamental accounting concepts learned in previous courses, such as recording journal entries, preparing financial statements like the income statement and balance sheet, and performing accounting reconciliations. Students will have the opportunity to work directly in an accounting environment, gaining an understanding of how manual and electronic accounting systems are used in commercial companies, while also enhancing their skills in analyzing financial data and reports. The training contributes to developing students’ abilities to handle various accounting processes, from analyzing financial transactions to preparing advanced financial statements, ensuring compliance with international accounting standards. Additionally, the course enables students to understand the challenges of accounting work in both the local and international markets, thereby strengthening their capacity to make informed financial decisions and achieve accuracy in reporting.