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.

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.

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

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 is an advanced practical course that focuses on using **Bisan accounting software** as a tool for carrying out various accounting operations. The course aims to train students on how to use Bisan in performing advanced accounting treatments related to purchases and sales, where they learn how to enter invoices and process different financial documents such as invoices, checks, and payment and collection vouchers. The course also covers inventory management using Bisan, including recording inventory movements, updating quantities and values, and preparing periodic inventory reports. Emphasis is placed on handling accounting systems related to both perpetual and periodic inventory. In addition, students learn how to process financial transactions related to accounts payable and receivable by applying appropriate accounting procedures within the software. The course also provides practical training on preparing computerized financial statements and reports, such as the balance sheet and income statement, with a focus on ensuring the accuracy and reliability of accounting data. Students also gain experience in using the financial analysis tools available in Bisan to analyze financial performance and make informed decisions. The aim of this course is to qualify students to use Bisan accounting software in real work environments, thereby enhancing their ability to effectively apply acquired accounting knowledge in diverse professional settings. It contributes to developing students’ technical skills and provides them with the practical experience required to work with modern accounting systems.

The course **“My Profession 2”** 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 includes 5 credit hours in the academic plan along with 200 hours of field training, providing students with the opportunity to apply what they have learned in tax accounting courses within a real work environment. It allows students to work directly on accounting and tax tasks such as preparing tax returns, auditing accounts, analyzing tax liabilities, and understanding local and international tax laws and regulations. The training also focuses on 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 compliance with applicable standards and laws. They will also gain experience in handling tax audits and correcting errors related to tax liabilities.

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 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 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.

The course **“My Profession 1”** is an applied course designed to provide students with the practical experience necessary in the field of accounting through training in the accounting departments of commercial companies. This course includes 5 credit hours in the academic plan, along with 200 hours of training in the labor market. It connects the theoretical knowledge gained in “Accounting Principles 1” and “Accounting Principles 2” with practical applications in real work environments. During the training, students will apply basic accounting concepts learned in previous courses, such as recording journal entries, preparing financial statements like the income statement and balance sheet, and carrying out accounting adjustments. Students will have the opportunity to work directly in an accounting environment, allowing them to understand how both manual and computerized accounting systems are used in commercial companies. They will also enhance their skills in analyzing financial data and reports. The training contributes to the development of students’ abilities in handling various accounting operations, from analyzing financial transactions to preparing advanced financial statements, while ensuring compliance with international accounting standards. It also allows students to understand the challenges of accounting work in local and international markets, strengthening their ability to make well-informed financial decisions and ensuring accuracy in reporting. The aim of “My Profession 1” is to practically prepare students for participation in the professional environment, making it easier for them to transition from study to the labor market and improving their chances of securing jobs in the accounting field.

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 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 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 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 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 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 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.

The course tax Accounting 2 is a practical course that focuses on applying the case studies and training elements of “Tax Accounting 1.” It aims to enhance students’ practical skills in applying tax concepts in real-world situations. Through case studies, students learn how to handle complex tax scenarios such as tax adjustments, settlements of tax liabilities, and managing outstanding tax debts in companies. The course emphasizes hands-on training in accounting and tax offices, where students apply their knowledge to prepare tax returns, calculate payable taxes, and prepare tax reports in coordination with different accounting systems. It strengthens students’ ability to interact with clients and explain tax matters professionally and effectively. In this course, emphasis is placed on developing practical skills through simulating real work environments in accounting offices.

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 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 **“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.

The course **“My Profession 3”** is an advanced applied course designed to provide students with practical experience in the field of auditing through field training in commercial companies, accounting offices, and audit firms. The course includes 6 credit hours in the academic plan along with 240 hours of workplace training, enabling students to apply the theoretical concepts of auditing in a real work environment. It focuses on training students in the fundamental tasks of the auditing process, such as examining financial records, verifying the accuracy of accounting transactions, assessing compliance with international auditing standards, and analyzing financial statements to detect errors or fraud. The course also enhances students’ understanding of the auditor’s role in preparing comprehensive audit reports that reflect companies’ financial positions. Students will work directly with auditors and accountants in professional offices, allowing them to learn the work practices involved in planning and executing audit procedures, including testing internal controls and conducting detailed reviews of financial records. Emphasis is also placed on using specialized auditing software, which strengthens their technical competence. Through this course, students gain hands-on experience in dealing with complex auditing cases, helping them develop critical thinking and problem-solving skills. The aim of “My Profession 3” is to prepare students to become professionals in auditing, capable of meeting market demands efficiently, thereby enhancing their readiness to work as financial reviewers or certified auditors in local and international institutions.