Course Description - Bachelor of Bachelor of Accounting and Auditing

  • 13020003: German Language [2 Credit Hours]

  • 13020011: Contemporary Problems [2 Credit Hours]

  • 13020023: Astronomy [2 Credit Hours]

  • 13020029: My Career II [2 Credit Hours]

  • 13020030: Individual and Society [2 Credit Hours]

  • 14130204: Firms Accounting I [3 Credit Hours]

    This course discusses partnership accounting including formation, operations and distribution of profit &loss for partners, Legal forms of companies, and the provision of capital, Partner withdrawals and, Partners' loans, Partners' salaries and Bonus, accounting treatment for liquidation. In addition, it discusses the establishment of corporate, the capital and its shares, increasing the share capital of the public shareholding company at nominal value and at a premium, ways to increase capital and ways to reduce capital, accounting for dividends and retained earnings. accounting for Investment in (bonds and shares) finally the accounting for corporate liquidations

  • 14130309: Managerial Accounting [3 Credit Hours]

    This course deals mainly with the concepts, procedures, and quantitative methods needed to measure and analyze the necessary accounting information for the purposes of planning, controlling, and making managerial decisions at different levels in the companies. It includes such topics as cost classification and behavior, cost- volume-profit analysis; relevant cost for decision making, pricing decision; relevant and irrelevant information for decisions; budgeting, and operational and capital budgets.

  • 14110311: Local Business Legal Environment [3 Credit Hours]

    In this, course ‎students study ‎the nature and ‎development ‎of Local business legal environment, ‎ Laws implemented locally in Business, accounting and management on the public and private sectors. Including ‎the definition of ‎commercial ‎companies, their ‎types, and their ‎dissolution. The ‎course also ‎provides tackles ‎banks in terms ‎of their ‎definition, and ‎their role in ‎economy. In addition, the ‎course talks about Palestine Monetary Authority and The Palestine Capital Market Authority.

  • 14130423: Accounting Theory [3 Credit Hours]

    The objective of this course is to provide the student with the opportunity to obtain a sound knowledge of normative, positive and critical theories of accounting. The course designed to give students a basis of reflection concerning central parts of the theoretical fundament of financial accounting by introducing the nature of theories and alternative forms of logic. The conceptual framework and key contemporary and historical accounting issues are covered, highlighting the role of theory in understanding current accounting standards, accounting practice and the use of accounting information by the myriad stakeholders in reporting entities. Throughout the course examples of the relationship between theories of accounting and decisions facing real people (accountants and financial statement users) are highlighted.

  • 14214206: Accounting for ٍSocial and Environmental Responsibility [3 Credit Hours]

    The aim of this course is to help students understand the rapid change the world is witnessing as regards corporate social and environmental performances and the corresponding change in the corporate reporting universe. This, in turn, helps in preparing the next generation of accountants to perform their duties and fulfil their responsibilities in modern work settings. This can be accomplished by achieving the following learning objectives: 1- Understand and discuss the nature of the relationships between business entities and the society and be able to analyze these relationships. 2- Understand the concept of corporate social responsibility (CSR) as well as the supporting and the opposing arguments. 3- Understand the origins and regulations of CSR in Palestine. 4- Understand and discuss the nature, benefits, and limitations of nonfinancial and CSR measures and disclosures. 5- Understand modern approaches to corporate reporting (the case of Integrated Reporting – IR).

  • 15200099: Pre-English [3 Credit Hours]

    Remedial English: The course is a compulsory service course offered for first year students. It is a prerequisite for E1 and it focuses mainly on the language learning skills: listening, speaking, reading and writing. The course is intended to equip the students with basic skills necessary for successful communication in both oral and written forms of the language. In addition to grammar and how to use vocabulary in a meaningful context.

  • 13020002: French Language [2 Credit Hours]

  • 13020018: The Palestinian Captive Movement [2 Credit Hours]

  • 13020035: Professional Communication Skills [2 Credit Hours]

  • 14110314: Scientific Research Methods [3 Credit Hours]

    This course aims to introduce students to the scientific research methods (descriptive, experimental and historical), as well as to develop their skills in using references and selecting the research network. It also covers skills on how to prepare research plans for theoretical and applied scientific research works armed with sound scientific documentations.

  • 14214106: Studies in International Financial Reporting Standards [3 Credit Hours]

    This course briefly discusses international financial reporting standards, focusing on accounting studies and research that dealt with the impact of international financial reporting standards on many important variables in the field of accounting, such as cost of capital, transparency, liquidity, financial leverage, accounting conservatism, working capital, earnings management, quality of financial reporting, corporate governance, investments, relevance characteristic, etc.

  • 15200112: English 2 [3 Credit Hours]

    This course is designed to serve PTUK students in the faculties of Science and Engineering as well as the students of Educational Technology (ET); it offers a broad overview of the English language learning skills in reading, writing, speaking that will enable them to communicate meaningfully in scientific contexts and situations. It also offers a broad variety of scientific language grammatical patterns and vocabulary items that are needed to comprehend scientific contexts and trends. Throughout this course, students will be exposed to a variety of scientific topics, aural input in order to broaden and deepen their critical thinking skills and to help them express opinions about modern scientific topics and problems.

  • 13020010: Islamic Econmic System [2 Credit Hours]

  • 13020012: Islamic Civilization [2 Credit Hours]

  • 13020013: History of Jerusalem [2 Credit Hours]

  • 13020024: Environmental Culture [2 Credit Hours]

  • 13020027: Health Culture [2 Credit Hours]

  • 13020032: Economy in the Third World [2 Credit Hours]

  • 14130313: Financial Institutions Accountig [3 Credit Hours]

    This course provides students with a comprehensive overview of the accounting process carried out in Palestinian banks. It also looks at the process of preparing the final accounts in banks and identifies the main components of these accounts. In addition, the student will be familiarized with insurance companies’ accounting system which includes: books and records, processing insurance operations and end of year final accounts. While addressing practical applications in the accounting procedures, it deals with the preparation of financial statements and final accounts of banks in general, commercial banks in particular, and insurance companies.

  • 14110309: Business Language [3 Credit Hours]

    This course introduces the student a good outcome from the technical scientific terms used in administrative science. It helps students to understand the vocabulary and expressions contained in various administrative, commercial and financial fields. The student will also be familiar with the principles of communication and its related aspects as well as writing business correspondence in the English language in addition to the types of such correspondence.

  • 14130221: Intermediate Accounting II [3 Credit Hours]

    This course is the second of two intermediate accounting courses. It is designed to discuss the advanced issues relating to impairment and depreciation of fixed assets, depletion of natural resources, amortization and impairment of intangible assets, current and long-term liabilities.

  • 14130422: international Accounting [3 Credit Hours]

    This course discusses Worldwide Accounting Diversity, International Convergence of Financial Reporting, International Financial Reporting Standards, Foreign Currency Transactions, Translation of Foreign Currency Financial Statements, Auditing and Corporate Governance from an International Perspective, and International Sustainability Reporting.

  • 14214103: Fraud Examination [3 Credit Hours]

    This course includes the most important components of forensic auditingand forensic accounting. As well as methods of fraud and functional fraud, and how to identify common cases of professional fraud and how to commit each of the fraud cases and the mechanisms used in examining them, such as obtaining documentary evidence, writing reports related to investigations. Applying preventive strategies to reduce fraud cases

  • 15200102: Arabic Language [3 Credit Hours]

    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.

  • 13010006: Computer Skills and Applications [1 Credit Hours]

  • 13020004: Russian Language [2 Credit Hours]

  • 13020005: Turkish Language [2 Credit Hours]

  • 13020016: Law in Our Lives [2 Credit Hours]

  • 13020020: Anti-Corruption [2 Credit Hours]

  • 13020022: Library and Research Methods [2 Credit Hours]

  • 13020031: Contemporary Global Issues [2 Credit Hours]

  • 13020034: Introduction to Automotive Engineering [2 Credit Hours]

  • 14160101: Marketing Principles [3 Credit Hours]

    The course aims to introduce students to the system of contemporary marketing methods and to clarify the meanings of marketing mix elements (product, pricing, distribution, promotion and methods of product planning). It also covers different studies including consumer behavior, market division and marketing strategies.

  • 14130222: Acc. Information Systems [3 Credit Hours]

    This course discusses in details overview of accounting information systems. The information system: an accountant’s perspective. Accounting information systems subsystems, a general model for accounting information systems. Ethics, fraud, and internal control. Transaction cycles and business processes, The revenue cycle. The expenditure cycle Part I: purchases and cash disbursements Procedures. The expenditure cycle Part II: payroll processing and fixed asset Procedures. The conversion cycle. Financial reporting and management reporting systems.

  • 15200101: Palestinian Issue [3 Credit Hours]

    The course deals with the events of the Palestinian issue through the most important ages from the Canaanites until the year 2021. It focuses on the Islamic conquest of Palestine in the year 15 AH 636 AD, the Crusader torch from 1099 to the liberation of Salah al-Din al-Ayyubi of Palestine in 1187, and it talks about the Ottomans in Palestine from 1516 to 1917. The course is concerned with the Palestinian issue during the British occupation in 1917, until the Nakba in 1948, and the establishment of the occupation state .It deals with the Palestinian resistance and revolutions during 100 years, and Arab-Israeli wars from 1948 to 2021.The course talks about Palestinian Liberation Organization, Palestinian resistance movements and parties, Palestinian Authority and the peace negotiations projects since the 1978 Camp David Accords until 2021.The course talks about attempts to Judaism Jerusalem and Al-Aqsa Mosque since the Palestinian setback in 1967 until 2021, and the issue of Palestinian refugees since 1948. It also anticipates the future of the Palestinian issue.

  • 15200106: ُEnglish (1) [3 Credit Hours]

    English 1 is a theoretical, 3-credit hour university requisite, and a general English Course which is designed to serve all BA and BSc Students of (PTUK) in all faculties. This course aims at developing students’ repertoire of the English language main skills as well as sub-skills through providing them with broad varieties of language patterns, grammatical and structural rules, and vocabulary items that can enable them to communicate meaningfully within ordinary and real-life contexts and situations. This course is also oriented towards equipping students with the skills they need to comprehend texts, contexts, and situations that are related to ordinary and real-life topics. Throughout this course, students will be exposed to a wide and various aural inputs in order to broaden and deepen their skills in listening, judgment, and critical thinking. Students of this course are expected to acquire and practice the skills they need to maximize their capabilities to express opinions about ordinary and real life topics both orally and in a written format, which will help in widening the students’ academic horizon.

  • 13010007: Communication Skills [1 Credit Hours]

  • 13020019: Democracy and Elections [2 Credit Hours]

  • 13020036: Software Applications [2 Credit Hours]

  • 14140102: Macroeconomics [3 Credit Hours]

    Introducing the student to the terms and theories of the national economy, the importance of studying it, distinguishing between it and microeconomics, explaining financial and monetary policies, components of methods for measuring national income, consumption, investment (government spending), national income (national output), wages, unemployment, inflation.

  • 14201012: Graduation Project [3 Credit Hours]

    The goal of this course is to develop the ability to conduct empirical research on accounting. This course will be a discussion of particular problems related to the student’s chosen topic and areas of interest which will lead them to conduct empirical research.

  • 14201015: Computer Application in Auditing [3 Credit Hours]

    This course talks about auditing the financial statements of companies using the computer. The electronic accounting information system will be discussed in it. In addition to the most important software that can be used in the process of designing accounting systems, as well as the Excel software in the audit process.

  • 14110102: Principles of finance (2) [3 Credit Hours]

    This course aims to familiarize students with the fundamental concepts of financial inciples applied in business entities. This includes getting acquainted with financial data and alyzing it using financial ratios, as well as vertical and horizontal analysis of the financial statements of these entities. The course covers analyzing the costs of different types of financing ources, understanding the concept of optimal capital structure, examining the impact of financing hods on project profitability, addressing long-term financing sources such as common and preferred stocks, bonds, and retained earnings, managing working capital (cash, ceivables, inventory), and making short-term financing decisions.

  • 14214101: Accounting For Small Medium Enterprises (SME) [3 Credit Hours]

    This course aims to explain the accounting of small and medium-sized companies, where it focuses on the following topics: accounting concepts and principles, preparing the financial statements of small and medium-sized companies, handling expenses, revenues, assets, liabilities and property rights. Show the differences between accounting for small and medium-sized companies and accounting for corporations.

  • 15200104: Social Services [1 Credit Hours]

    Students perform voluntary work such as donating blood, repairing homes, tourist trails, or holding educational workshops at the university, and the student is committed to training or working for 40 hours.

  • 13020007: English language III [2 Credit Hours]

  • 13020028: My Career I [2 Credit Hours]

  • 14120101: Principles of Management [3 Credit Hours]

    This course aims to enable the students identify the importance of management and recognize its types. It also covers the differences between business management as opposed to public or official administration. In addition, the course discusses differences between traditional and modern management schools, the scientific study schemes they include and their decision-making processes.

  • 15060105: Princ. of Stat. for Admin. [3 Credit Hours]

    This course is an introduction to statistical methods and concepts applied to business and economics data. The topics include descriptive statistics, graphical representation of data, expectation and variance of random variables, Sampling distributions, confidence intervals, hypothesis testing, Correlation and regression, introduction to time series, index numbers.

  • 14131101: Financial Accounting (1) [3 Credit Hours]

    This course is an introduction to the basic concepts and standards underlying financial accounting systems. Topics like definition and objective of financial accounting and reporting, the accounting equation, double entry system, the accounting cycle that consists of recording transactions through Journal Entries, posting those Journals to T-Ledger Accounts, and preparing Trial Balance will be covered. The course will also cover the construction of the basic financial statements - the income statement, balance sheet, and cash flow statement - as well as their interpretation.

  • 14110101: Principles of Finance (1) [3 Credit Hours]

    Topics treated in this course include definition of the time value of money, relationship between return and risk, appropriate financing foundations for companies, ways of measuring risks and their types, profit polices of companies, cost of capital, and optimal capital structure.

  • 14140307: Economic Feasibility and Projects Evaluation [3 Credit Hours]

    This course introduces the student to the different forms of investment and the decision making process for the case of a certain-type, probable-type and unknown future-type investments. It also covers studying the market, economic feasibility criteria, technical matters, site selection criteria within industrial zones in addition to assessing the efficiency of economic activities.

  • 14130220: Intermediate Accounting I [3 Credit Hours]

    This course is the first of two intermediate accounting courses. It is designed to discuss the theoretical foundation of financial accounting, basic issues related to measurement, reporting of financial statements, and disclosure issues related to current assets. Also, the course provides information relating to revenue recognition.

  • 14130223: ComputerApp. in Accounting [3 Credit Hours]

    A hands-on study of the market leading business accounting software, Bisan program. Emphasis is placed on using Bisan program to record transactions and report financial information for both new and existing businesses. Students will also learn how to use Bisan program to analyze the performance of the business.

  • 14130418: Acc. for Nonprofit Organizations [3 Credit Hours]

    The course discusses the governmental accounting system and its basis, cash basis, obligations and modified accrual basis. It also deals with the governmental budget and its significance under the Palestinian Authority, how to control funds, and finally, the issuance of financial reports and final statements.

  • 14201013: Audit I [3 Credit Hours]

    This course deals with the theoretical aspects of auditing. It deals with the definition of auditing and its objectives, types of audit, possible errors, fraud and its causes and how take corrective measures. It also determines the responsibility of the auditor for discovering such errors. The course also covers the common auditing standards, professional codes of conduct and disciplinary procedures resulting from auditor's breach of such codes. In addition, the course discusses the auditor's report in terms of collection of evidence and internal control procedures.

  • 14201014: Audit II [3 Credit Hours]

    This course applies the concepts from Audit I to the audit of revenues process, purchasing process, the inventory process human resource management process .it includes auditing the related balance sheet accounts as cash and investments, current assets, fixed assets, intangible assets current liabilities. Long term liabilities and Equity. Also includes auditing the subsequent events and Use statistical techniques in auditing tests.

  • 14214204: ِAgricultural Accounting [3 Credit Hours]

    This course aims to identify accounting concepts, assumptions and principles in Islamic thought. Learn about the accounting of Islamic activities by identifying Islamic activities and methods of accounting for them, as these activities include Mudarabah, Murabaha, participation, leasing, zakat and others. Also, identifying the measurement of accounting profit, presenting the financial position of the Islamic entities. Moreover, learn how to distribute the profit in the Islamic establishments.

  • 15200107: Islamic Studies [3 Credit Hours]

  • 13020001: Hebrew Language [2 Credit Hours]

  • 13020006: Italian Language [2 Credit Hours]

  • 13020017: E-government Legal Framework [2 Credit Hours]

  • 13020021: History of Science Among the Arabs [2 Credit Hours]

  • 13020025: Agriculture in Palestine [2 Credit Hours]

  • 13020026: Leadership and Creativity [2 Credit Hours]

  • 13020033: Child Rearing and Family Upbringing [2 Credit Hours]

  • 14131102: Financial Accounting (2) [3 Credit Hours]

    This course provides information about the principles of internal control and how companies recognize account receivable and plant assets, also explain current and long term liabilities. The course will also cover the how to account for natural resources and intangible assets.

  • 14110415: Corporate Governance [3 Credit Hours]

    This course aims to be acquainted with the concept of governance, its principles, the international environment for its development, as well as the local environment through the corporate governance code in Palestine. It also sheds light on the element of internal and external control and risk management, as well as identifying the role of governance in social responsibility. The course contains various practical experiences.

  • 14130315: Advanced Accounting [3 Credit Hours]

    The curriculum is designed to teach (1) critical reasoning skills in topics under mergers & acquisitions and financial instruments in foreign currency. (2) business functions by covering advanced topics in accounting such as consolidated financial statements, financial instruments in foreign currency, (3) quantitative and technical skills used in advanced topics in accounting. (4) Domestic and global environment through the topic of foreign currency transactions and translations of financial statements of foreign companies.

  • 14130435: International Acct.Stds. [3 Credit Hours]

    This course discusses the International Accounting Standards (IAS) on the one hand, and the International Financial Reporting Standards (IFRS) on the other hand. In the first place, it considers the conceptual framework for financial reporting issued by the International Accounting Standards Board (IASB) in theory and in practice. This course deals with IAS/IFRS in terms of their origins and definitions, and linking them with what was studied in the principles of accounting, intermediate accounting, advanced accounting, etc. Furthermore, this course, also, identifies the objectives, scopes, and definitions of these standards. In addition, it illustrates the related provisions concerning the preparation and presentation of financial reporting, under these standards.

  • 14130224: Cost Accounting [3 Credit Hours]

    This course aims to provide students an introduction in cost accounting course and its relationship with other courses, study the elements and types of costs , methods of allocating of indirect costs. Also, this course aims to improve students' knowledge of the accounting systems in industrial companies, preparing financial statements for industrials companies using order costing system and process costing system. In addition, determining how to allocate supporting units’ costs. Finally, cost allocation for joint products and byproducts

  • 14130338: Fin. STMT An. Using CMP [3 Credit Hours]

    In this course, students learn how to analyze firms' financial statements and disclosures to determine how a firm's particular accounting choices reflect the underlying economics of the firm. Ratios and techniques of the two types of analysis: Vertical (Common Statement Analysis) and horizontal analyses will be detailed. As a result, the course strengthens students' ability to use financial statements as part of an overall assessment of the firm's strategy and valuation. The course provides both a framework for and the tools necessary to analyze financial statements. At the conceptual level, it emphasizes that preparers and users of financial statements have different objectives and incentives. At the same time, the course is applied and stresses the use of actual financial statements. For example, students learn how to detect when firms are managing earnings and/or balance sheets. It draws heavily on real business problems and uses cases to illustrate the application of the techniques and tools. In this regard, it will be useful that instructor requires students to apply the techniques learned in analyzing Actual Financial Statements published by a Palestinian firm and submit a report as part of evaluation of students.

  • 14213101: Modern Issues in Accounting [3 Credit Hours]

    This course introduces contemporary issues in accounting such as corporate social and environmental reporting. Financial accounting regulations, standard setting and conceptual framework for financial reporting; Earnings management ,returns; Corporate governance and corporate failure .

  • 14214104: Tax Issues [3 Credit Hours]

    The course aims to understand the tax laws and legislation related to the different types of taxes and discuss the ethical issues related to them, such astax evasion, tax avoidance, and the impact of the international dimension on taxes. The course also discusses the impact of the Paris Economic Protocol on taxation in Palestine

  • 14214105: Cases in ِAccounting and Auditing [3 Credit Hours]

    This course focuses on different topics inauditing. Such as auditing the subsequent events following the date of the balance sheet, evaluating the continuity of companies, and making use of the expert. The auditor’s report on other issues, such as reports on comparative data, the auditor’s report on future expectations. As well as the auditor’s reports when commissioning for special purposes, such as reviewing services, compilation of financial statements, and performing agreed-upon procedures.

  • 14214203: Islamic ِAccounting [3 Credit Hours]

    This course aims to identify accounting concepts, assumptions and principles in Islamic thought. Learn about the accounting of Islamic activities by identifying Islamic activities and methods of accounting for them, as these activities include Mudarabah, Murabaha, participation, leasing, zakat and others. Also, identifying the measurement of accounting profit, presenting the financial position of the Islamic entities. Moreover, learn how to distribute the profit in the Islamic establishments.

  • 13020008: Physical Culture [2 Credit Hours]

  • 13020009: Islam and Contemporary Issues [2 Credit Hours]

  • 13020014: Political Science [2 Credit Hours]

  • 13020015: International Relations [2 Credit Hours]

  • 14140101: Principles of Microeconomics [3 Credit Hours]

    This course enables the students define the theories and concepts of microeconomics includes: microeconomic theory of demand and supply, flexibility and balance, consumer and enterprise behavior, decision-making processes, production and costs, types and characteristics of markets in the context of competitive and monopoly markets and oligopoly.

  • 14201011: Tax Accounting [3 Credit Hours]

    Definition, important, of tax special issue to Palestine tax and it’s important to Palestine economy, direct and indirect tax, calculation income tax for different categories of tax payers, value added tax (VAT) and its calculation, customs tax and other different types of tax.

  • 14201016: Internal Auditing [3 Credit Hours]

    This course deals mainly with Concepts and principles related to auditing and internal control, as well as the scope, importance and function of auditing within organizations, in addition to the most important standards of auditing and internal control on which the practices and activities involved in the internal audit process are include also Defining and evaluating the types of audit evidence, preparing the audit reports, and the foundations of rational government, foremost among which is risk management and auditing.

  • 14214201: Field training [2 Credit Hours]

    this course provide students with practical training of 200 actual hours in the place of training with a Palestinian companies or institutions under academic supervision in the field of accounting. The course provides students with the opportunity to gain practical experience and a number of practical applied and analytical skills directly related to the field of specialization, in addition to enhancing students' personal abilities, developing communication skills, time management, leadership, and team work, which qualifies them to engage in the labor market.

  • 14214102: Accounting and Auditing Ethics [3 Credit Hours]

    This course focuses on the ethical standards of the accounting and auditing profession and their role in evaluating professional work in the field of accounting and auditing. Define professional ethical standards, their nature, scope and general conduct in relation to the social and ethical responsibilities of practitioners and the responsibilities of all parts of the business, including business owners, management, shareholders, consumers and society at large.