Speciality Requirements Student must complete 21 credit hours

Course Code	Course Name	Credit Hours	Prerequests
402501		3
This course includes an explanation of what a tax and financial dispute is, and identifying the competent judiciary in examining tax and financial disputes, whether related to direct taxes such as income tax or indirect taxes such as value-added tax or customs taxes. This course also examines practical applications of tax and financial disputes, starting with the various tax departments and ending with the highest levels of litigation that a tax and financial dispute can reach.
402502		3
This course aims to give the student the knowledge and skill necessary to prepare financial reports and present them to users and decision makers. It also aims to give the student the ability to analyze and read financial statements, disclosures, clarifications, and accounting policies that enable him to make the necessary decisions
402503		3
The course of studies in auditing is concerned with teaching the student the skills of examining the financial statements and accounting books, including its internal control systems, with a critical and organized examination for the purpose of arriving at a technical opinion on the fairness of the financial statements and data of that project for a specific period of time, in a way that reflects the truth of the revenue capacity and the results of business, whether profit or loss, and their repercussions on the financial situation. In an important and main part, the course deals with the concepts, objectives and procedures of internal auditing, to achieve self-monitoring of projects? work and funds, to reassure the owners of the property and the competent administrative authorities in economic entities and other stakeholders of the integrity of the establishment?s internal work procedures in order to achieve its objectives
402504		3
This course aims to study alternative means of resolving disputes, study the extent of their implication to tax disputes and financial disputes, and determine the extent to which the methods of these means can be applied to such disputes through practical examples related to arbitration, mediation, and amicable settlements
402505		3
This course studies the legislative, procedural and administrative aspects related to the imposition and collection of income tax in Palestine. This course is also based primarily on analyzing and studying Resolution Law No. 8 of 2011 and its amendments, and delving into the regulations related to income tax.
402556	Advanced Taxation Accounting	3
This course deals with the role of accounting and the observer in the calculation of taxable income and tax due, the identification of revenue and capital expenditure and the law of the consolidated tax and accepted expenditure, depreciation, reserves and allocations.
402566	Scientific Research Methodologies	3
The course aims to introduce the method of conducting sound scientific research based on sound scientific foundations in terms of the student?s ability to identify the research problem and its variables, formulate and analyze hypotheses, and reach sound results that can be generalized and benefited from, in addition to introducing the student to how to properly document and how to report the final research.
402598	Comprehensive Exam.	0
A graduate student must pass a qualifying examination (See Academic Rules and Regulations for Graduate Students).

Speciality Optional Requirements Student must complete 15 credit hours

Course Code	Course Name	Credit Hours	Prerequests
402506		3
This course examines in detail and analytically one of the topics of administrative law, such as public administrative authority, public facilities, administrative judiciary, public office, appeals against administrative decisions and contracts, public funds and their protection, and the relationship between administrative law and tax law
402507		3
This course aims to study tax and financial governance, its concept and principles, learn about the governance guide, and analyze ways to benefit from its means to reduce tax and financial evasion.
402508		3
This course includes an explanation of what a tax and financial dispute is, and identifying the competent judiciary in examining tax and financial disputes, whether related to direct taxes such as income tax or indirect taxes such as value-added tax or customs taxes. This course also examines practical applications of tax and financial disputes, starting with the various tax departments and ending with the highest levels of litigation that a tax and financial dispute can reach.
402509		3
This course examines the economic structure and studies the most important features of financial policy, which are represented in an analytical study of the financial system, ownership in the economy, and the role of the state in economic activity. It also deals with the most important public revenues and their role in distributing income and the features of public expenditures. In addition, this course is concerned with studying various types of financing in terms of its tools and controls, and studying various financing contracts.
402510		3
This course deals with the most important forms of new contracts, such as: the financial lease contract, the commercial credit contract (factoring), the concession contract (franchise), the knowledge contract (nohaw), the licensing contract for the use of patents and trademarks, the technology transfer contract, and the warranty credit contract and reserve.
402521		3
This course studies the legislative, procedural and administrative aspects related to the imposition and collection of income tax in Palestine. This course is also based primarily on analyzing and studying Resolution Law No. 8 of 2011 and its amendments, and delving into the regulations related to income tax.
402522		3
This course aims to study alternative means of resolving disputes, study the extent of their implication to tax disputes and financial disputes, and determine the extent to which the methods of these means can be applied to such disputes through practical examples related to arbitration, mediation, and amicable settlements
402523		3
This course aims to give the student the knowledge and skill necessary to prepare financial reports and present them to users and decision makers. It also aims to give the student the ability to analyze and read financial statements, disclosures, clarifications, and accounting policies that enable him to make the necessary decisions