| Course Code |
Course Name |
Credit Hours |
Prerequests |
|
10032100
|
Remedial English
|
0 |
|
| This is a three-hour non-credited English course offered to students who score poorly (i.e. below 50%) on the placement test. Since the major concern of this course is to improve the students’ proficiency before starting their ordinary university English basic courses and major courses taught in English, special emphasis has been placed on enhancing the students’ ability to effectively acquire the four language skills: reading, writing, listening, and speaking. Specifically, the course attempts to ensure an academically acceptable performance on the part of the students at the level of the English basic courses. Moreover, the course aims at expanding students’ vocabulary needed for various tasks. |
|
11000101
|
Islamic Culture
|
3 |
|
| This course aims to establish the concept of Islamic culture and its position among the other international cultures, its position in the Muslim life, its sources, its bases and its characteristics. It also aims to introduce the Islamic culture in faith, worship, relations, morals, and knowledge, to discuss the clash between cultures in addition to Globalization, Human Rights, Woman Rights, Democracy and other contemporary issues. |
|
11000102
|
Arabic Language
|
3 |
|
| This course aims to improve the level of students in language skills and various literary, read and absorb and express written, and oral and tasted literary, through texts flags authors and poets in different eras, lessons in grammar and spelling, and brief definition months dictionaries and Arab old ones the modern and how to use them. This course aims to implement the Arabic language in the areas of reading and expression of both types oral and written communication. |
|
11000103
|
English Language I
|
3 |
|
| This is a three credit-hour university-required English language course designed for students who need to work on the four skills of the language: reading, writing, listening, and speaking. The development of vocabulary and skills of comprehension are integral parts of the course. In addition, various reading strategies (making predictions, identifying main ideas, reading for details, relating information in the text to life experience) are introduced and developed through a wide range of topics for reading and writing. The course encourages a more analytical and independent approach to study and helps prepare the students for any subsequent exam preparation. |
|
11000105
|
Palestinian Studies
|
3 |
|
| The course is mandatory for university students from various disciplines, so it does provide students with knowledge and `information about the Palestinian reality and in particular the political developments of the Palestinian cause since its inception until the present day in line social and economic developments and political which constitute the main pillars for the study of the Palestinian political reality. This course aims to study Palestinian issue from its begging until present day in social, economic and political issue. |
|
11000108
|
Community Service
|
1 |
|
|
11000117
|
Leadership and Communication Skills
|
1 |
|
|
11000126
|
Introduction to Computer Science and Skills
|
2 |
|
|
11000325
|
English Language II
|
3 |
|
| Course Code |
Course Name |
Credit Hours |
Prerequests |
|
10211109
|
Mathematics for Business
|
3 |
|
| This course includes number sets, equations, inequalities, functions, the derivative, applications of the derivative, integration, applications of integration, Partial differentiation, Matrices and linear systems, and linear programming |
|
10801111
|
Microeconomics
|
3 |
|
| This course begins with the definition of economics, and the relationship between economics and other sciences. Then the course moves to address supply and demand, market equilibrium, elasticity and its types, consumer behavior, producer behavior, costs on the short and the long runs. The course end with a look at free competition market, full Monopoly/market, monopoly competition market, minority monopoly market and production elements market. |
|
10801112
|
Macroeconomic
|
3 |
|
| This course involves the study of the following topics: concept of macroeconomics, comparison between macroeconomics and macroeconomics national income account sand the ways of their measurement; unemployment: its measures, its types and economic effects ;inflation: its calculation, its types and its economic effects; balance between products and services; consumption, investment, total demand and total supply, mechanism of the work of them multiplier; balance in them one tar market rate of interest and its role in microeconomics; concept of financial policy and its instruments; concept of monetary policy; and its instruments, balance of payments. The course ends with a study of the most import ant theories in for igntrade and economic growth. |
|
10801113
|
Statistics in Business 1
|
3 |
|
|
10861111
|
Principles of Financial Accounting 1
|
3 |
|
| is a fundamental course that explain the basics of Financial accounting. The course starts by discussing the definition of accounting and its basic principles, assumptions and standards. The Course then explains in details the steps in the accounting cycle including: transaction analysis, journalizing and posting, trial balance, adjusting entries, adjusted trial balance, financial statements, closing process. The course also takes a further step and explains the accounting process in merchandising companies by discussing the two inventory systems (Perpetual and periodic). |
|
10861121
|
Principles of Financial Accounting 2
|
3 |
|
| This is a continuation of the course accounting principle 1 (10861111). While accounting principle one is too general, this course starts to discuss specific issues. The main objective of this course is to illustrate the accounting treatment for certain items, such as: inventories, cash, receivables, property plant and equipment. The main objective of this course is to improve the student’s knowledge and understanding regarding the accounting treatment of some items and gain intellectual and practical skills related. As for Knowledge and Understanding, the students should be able to:
• Determine the cost of inventory and COGS using LIFO, FIFO and Weighted average in a perpetual and periodic inventory system.
• Account for cash shortage and overage.
• prepare a bank reconciliation.
• Account for receivables.
• Account for plant assets, natural resources and intangible
• Introduce current liabilities. |
|
10861211
|
Accounting For Partnerships and Corporations
|
3 |
|
| This course consists of two main parts:
1) Accounting for partnerships: this part aims to provide students with the main characteristics of partnerships that distinguish them from other form of business organizations, partnership formation, initial investments, operations, reporting, profit and loss sharing agreements, changes in ownership interests and partnership liquidation.
2) Accounting for corporations: this part helps students to differentiate between publicly and the privately held corporations, covers provisions of corporate law related to formation, capital structure, and operations of a corporate form of organizations and corporate liquidations and reorganizations. |
|
10861212
|
Cost Accounting
|
3 |
|
| This objective of this course is to Exploring key issues in cost accounting, and to provide student with critical understanding of necessary concepts and major issues facing financial accountant and financial managers in manufacturing companies improve the student’s knowledge and understanding regarding the accounting treatment of some items and gain intellectual and practical skills related.
At the end of this course students should be able to:
1 knowledge and understanding of production cost issues
2 abilities to analyze financial positions and decisions
3 skills of analyzing issues and skills of making appropriate financial decisions
4 skills and abilities in financial planning and controlling
5 skills of linking between what have been studied and real cases of special financial alternatives problems. |
|
10861213
|
Research Methods for Business
|
3 |
|
| The aim of this course is to introduce students to research methods in the business and accounting fields of interest. To this end, students are expected to gain sufficient knowledge in the research philosophies, methodologies, and applications in accounting. However, the course will be focused on practical issues.
So, this course is intended to enhance the skills of the students in order to be able to understand and practice the topics related to understand the main concepts in research methods in accounting, literature review and documentation, problem identification and research question/s formulation, theoretical framework development, designing research methods and economic models, sampling, data collection, conducting and presenting descriptive statistics, conducting and presenting inferential statistics, interpreting research findings, and writing research. |
|
10861221
|
Accounting: Computer Applications
|
3 |
|
| This course intended to enhance the student's skills in using the software tools they help a lot in accounting and financial work. The use of computer applications and accounting software in very intermediate and high-level skills will give students advanced steps in the actual market conditions. |
|
10861223
|
Tax Accounting
|
3 |
|
|
10861224
|
Intermediate Accounting1
|
3 |
|
| The objective of this course is to improve the student’s knowledge and understanding regarding theory and concepts underlying financial accounting and preparing financial reporting. In addition to the accounting treatment of some items and gain intellectual and practical skills related. |
|
10861311
|
Managerial Accounting
|
3 |
|
| Managerial accounting: Is a specialized course that accounting students study in their third year. The course emphases on a new field of accounting which is managerial accounting that is concerned with the use of cost and accounting information by managers in making decisions. The course starts by Discussing the difference between financial and managerial accounting, which includes explaining the difference between variable and absorption costing methods in preparing income statement. The course then explains the Cost volume profit analysis and how managers use it in the decision-making process. The decision-making process is further discussed in details by presenting different cases and identifying the relevant information for each case. At the end of the course, the students are taught how to prepare master budgets for a manufacturing company using Microsoft excel and how to use budgets as a planning and controlling tool. |
|
10861312
|
Financial Statements Analysis
|
3 |
|
| The main aim of this course is to provide the students with the most recent theoretical information about the subjects of the course and to make them well acquainted with the practical applications of what they have been learnt in class. At the end of this course, it is expected that the students will be able to analyze the financial statements produced by the accounting system of an organization and evaluate the comprehensive financial performance of it in various fields to produce analytical information needed by users, such as management creditors, and investors, to depend upon in making their decisions about an organization.
Moreover, this course aims to develop many other important skills for the students, such as knowledge and understanding skills, practical skills, critical thinking skills, and general skills. |
|
10861313
|
Intermediate Accounting 2
|
3 |
|
| IFRS standards are followed by a wide range of countries around the world with different adoption strategies, and Palestine is one of those countries. IFRS publications are the base for teaching accounting at An-Najah national university
This course is one of the core courses in accounting major, it is based on a prerequisite which is intermediate accounting1, it was designed basically to enrich student’s knowledge as related to detailed accounting treatments. This course clarifies in details the accounting treatment of major accounting issues that students at bachelor degree level must know about as in accordance with IFRS standards. The main topics that this course deals with are: The accounting for financial instruments, the accounting for long term contract, accounting for income taxes, accounting for pension funds and finally accounting for leases. The following are details related to each topic:
1. Accounting for financial investment: This topic is based on IFRS 9 (the old standard was IAS 39), in this section of the course the student will learn the criteria followed as related to the: initial recognition, initial measurement, subsequent recognition and subsequent measurement of both debt and equity investments, it shows the different classifications of instruments as based on the criteria followed by the standard.
2. Accounting for long term contract: in intermediate accounting 1 students will get to know the 5 steps process of recognizing revenues in addition to the recognition of some types of revenues, in this course a special type is introduced; the revenue recognition over time which is related to several types of performance obligations that will take more than one accounting period to be recognized and in this section students will learn the available methods to deal with this type of revenues.
3. Accounting for income taxes: In This section of the course, student will get to learn about the IFRS perspective (based on IAS 12) as related to income taxes, which will give them a comprehensive view of taxes when linked to Tax course.
4. Accounting for pension funds: Students will learn in this section about the pension plans and their: types, properties, special features and the accounting treatment.
5. Accounting for leases: This section goes in details in the accounting treatment of leases contracts from both perspective; lessee and lessor, in addition to illustrating some special issues related to leases. |
|
10861321
|
Auditing and Accounts Review
|
4 |
|
| This course aims to provide an in-depth understanding of audit and assurance services provided by CPAs. By focusing on the external auditing of financial statements, the course explains auditing, its types and its importance; types of services provided by auditors; the auditing profession and the role of professional bodies; the audit opinion types; the underlying principles and standards set by standard-setters; the ethical rules (code of professional conduct); auditors legal liability; audit objectives and the audit procedures required to meet them; the use of audit evidence; audit planning; and how to consider the efficiency of internal control. Moreover, a major objective of this course is to provide the students with relevant knowledge on the legal and regulatory environment of auditing in Palestine.
Accordingly, the course seeks to ensure that the students obtain the adequate knowledge and skills necessary to practice successfully as auditors. |
|
10861412
|
Accounting Information Systems
|
3 |
|
| This course aims to introducing the main methodologies and approaches in designing the accounting information systems and introducing the main concepts and procedures for accounting information systems techniques and the debate of the deferent methods of designing, documentation, and operating the accounting information systems.
In addition, students have to Understand of the main methodologies and approaches in the analysis of the accounting information systems, understanding the main concepts and procedures for accounting information systems techniques and Understanding the deferent methods of designing, documentation, and operating the accounting information systems. |
|
10861421
|
Advanced Accounting
|
3 |
|
| This course covers accounting treatments, different patterns, merger and merger between public shareholding companies when the process occurs, and when preparing the final financial statements in the first year following the process and the years following it. This course also covers the accounting treatments of commercial operations in foreign currency, and how to convert financial statements prepared in a foreign currency into the local currency. This refers to a variety of advanced financial accounting issues such as lease contracts, pension funds, end of service for employees, and others |
|
10861422
|
Accounting Theory
|
3 |
|
| This course covers some theoretical issues that lie behind the specialization of financial accounting, such as the conceptual framework of accounting theory, related to definitions of elements of accounting theory, objectives of financial statements, theories of measuring and evaluating assets and liabilities, recognition of income and income determination theory, the difference between accounting and economic income, and publishing reports Financial and accounting disclosure, examining the efficient markets hypothesis and its implications for financial reporting. The applications of the present value model in accounting, agency theory and its implications for financial reporting, the process of linking issues related to theory with accounting standards and international financial reporting, and the economic consequences of accounting decisions will also be discussed. |
|
10861423
|
Seminar in Accounting
|
2 |
|
| This course explores the skills of research topic writing. Students will choose under the supervision research topics and practicing the research skills on two phases:
1- Proposal writing
2- Research project
All students will be going through two discussion phases, one for the research project proposal, and the other for the research project under the completion phase.
All students should design the research tools and collect the required data, all proposals and research project be tested for similarity using the available software provided by the university databases. Students will upload their research project using the MODEL, and be sure that their research up to the research orientations applied by An-Najah National university. |
|
10861425
|
Practical Training
|
3 |
|
|
10866111
|
Principles in Management (1)
|
3 |
|
|
10871121
|
Principle of Finance
|
3 |
|
| 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. |
|
10876111
|
Principles of Marketing
|
3 |
|
| This course will first introduce students to basic concepts in marketing and then provide them with marketing analysis skills of the marking environment elements, necessary to take the appropriate decisions. The course also seeks to train students to acquire marketing mix management skills in accordance with the new approach in management of marketing operations. The course will also provide students with basic knowledge in modern marketing topics such as marketing of non-profit services, physical distribution and customer service |
|
11032103
|
English in the Workplace
|
3 |
|
| Course Code |
Course Name |
Credit Hours |
Prerequests |
|
10801228
|
Money and Banking
|
3 |
|
|
10801319
|
Econometrics 1
|
3 |
|
|
10801332
|
Public Finance
|
3 |
|
|
10801423
|
Project Evaluation and Feasibility Studies
|
3 |
|
| Topics dealt with in this course include the how’s of using scientific foundations in data collection about the project, its analysis and study, with the aim of arriving at results which would determine the viability of the projection terms of its technical, marketing, financial and social aspects. The course also addresses the bases of financial analysis concept of cash flow, ways of evaluation of investment projects and choice of the best project. |
|
10861222
|
Governmental Accounting
|
3 |
|
| This course describes for students the key unique characteristics of government and not profit organizations that distinguish them from business organizations, introduces the theory and concepts underlying financial accounting, control and reporting in governmental organizations. The course demonstrates on fund accounting, the procedures of recording, budgeting and evaluating the performance of governmental organizations. |
|
10861251
|
Accounting for Subsidiaries and Other Related Issues
|
3 |
|
| The objective of this course is to provide the student with the accounting aspects related to some special activities of projects, and deals with the study of administrative and accounting problems for establishments with divisions, administrative and accounting problems for establishments with branches, accounting treatment of the consignment goods in the books of the principal and agent, and the accounting treatment of installment sale and capital lease. |
|
10861252
|
Oil, Gas, and Other Natural Resource Accounting
|
3 |
|
| This course includes defining the nature and characteristics of extracting natural resources, accounting treatments for exploration expenditures, obtaining concessions, and related contracts, capital expenditures, drilling and development expenditures, and counting expenditures and matching them with revenues for the purpose of knowing the results of the business and the financial position of natural resource extraction companies. |
|
10861261
|
Agricultural Cost Accounting
|
3 |
|
| This course covers Agricultural accounting, Agricultural cost accounting, budgeting for agricultural activities, Agricultural branches, elements, activities costs, Agricultural costing statements, utilization of Agricultural lands, and life stock accounting. |
|
10861322
|
International Accounting
|
3 |
|
| International accounting is third year course level. During this course student are expected to get in depth understanding of the evolution of accounting standards around the world. Major aspects of international accounting standards are illustrated within this course. The main section that are expected to be covered are as follows:
1. At the beginning of this course students will observe the issues faced by multinational corporation (pre-IFRS period). In this section students will understand the importance and the need for harmonized set of accounting standards across the world.
2. Another important section will be illustrated which is the literature related to international accounting diversity, in this section students will have to understand the reasons of international accounting diversity by reviewing key studies and researches.
3. After evaluating the reasons that stands behind worldwide accounting diversity students will go in details in the evolution of IASB and the standards setting process.
4. In this section students will get to identify the IFRS standards.
5. The remaining of this course will focus on the details of selected accounting standards, Furthermore, these standards will be reviewed and compared with US-GAAP at the same time. |
|
10861353
|
Accounting for ?Small and Medium-Sized Entities (SMEs)
|
3 |
|
| This course introduces the concept of SMEs and explains the IFRS related to it. It focusses on certain sections of the IFRS which are: Concepts and principles, Financial statements, accounting policies and estimates, investment property, provisions and contingencies, borrowing costs, liabilities and equity. Also, the course points out the difference between Full IFRS and IFRS for SMEs. |
|
10861362
|
Social Responsibility and Environmental Accounting
|
3 |
|
| The world is increasingly adopting responsible capitalism, and profit maximization is no longer the sole objective of the business community. This shift can be best examined by considering the significant regulatory and societal reforms the world is undergoing in the context of the economic activity.
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). |
|
10861363
|
Accounting and Auditing Standards for Islamic Financial Institutions
|
3 |
|
| This course includes a study of accounting, auditing standards for Islamic financial institutions related to measurement, disclosure and reporting operations, and a study of the accounting problems that hinder the application of these standards in insurance companies and Islamic banks, and the accounting treatment of Islamic banking operations such as speculation, Murabaha, participation, leasing, zakat and others, in addition to how to measure and distribute profit in banks. Islamic insurance surplus in Islamic insurance companies. |
|
10861454
|
Contemporary Issues in Accounting
|
3 |
|
| The objective of this course is to provide the student with new scientific applications in accounting, which are related to some distinct financial issues, from these accounting issues light, human resources accounting, earning management, earning equity, sustainability reporting in public shareholding companies, and other newly emerging issues in the field of financial accounting. |
|
10861464
|
Readings in Accounting
|
3 |
|
| This course includes presenting a set of important and controversial topics in accounting and research in the field of research and published studies for each of the topics and presenting a paper that includes a summary of this topic and a briefing on all its aspects, and then a discussion panel on this topic, especially the new and emerging topics in accounting. |
|
10866120
|
Principles of Management (2)
|
3 |
|
|
10866215
|
Human Resources Management
|
3 |
|
|
10866411
|
Operations Research
|
3 |
|
|
10871213
|
Financial Management (1)
|
3 |
|
| This course is a study of the role of financial management in projects, functions of financial management, profit ability planning, financial planning, financial analysis, use of financial percentages, management of working capital, management of current assets, management of short-term financing sources, stock exchanges, and management of long-term financing sources (shares and bonds). |
|
10871225
|
Financial Markets
|
3 |
|
|
10871320
|
Investment Analysis and Management
|
3 |
|
|
10871321
|
Islamic Banks
|
3 |
|
|
10876122
|
Marketing Management
|
3 |
|
|
11011222
|
Entrepreneurship and Innovation
|
3 |
|
| Course Code |
Course Name |
Credit Hours |
Prerequests |
|
10189
|
Palestinian Folk Arts
|
2 |
|
|
32113
|
Spanish Language I
|
3 |
|
|
32115
|
German Language I
|
3 |
|
|
32117
|
Turkish Language
|
3 |
|
|
32119
|
Italian Language
|
3 |
|
|
32124
|
Russian Language
|
3 |
|
|
42317
|
Palestine in the Holy Quran and Sunnah
|
3 |
|
|
71111
|
Introduction to Library Science
|
3 |
|
|
7227102
|
First Aid
|
1 |
|
| A practical compulsory course based on a weekly lecture. This course aims to push students to deal with patients and the hospital environment in various departments and facilities. In addition, students receive a brief overview of first aid principles |
|
7303311
|
Medicinal Plants in Palestine
|
2 |
|
|
7303312
|
Cosmetic Products and Community
|
2 |
|
|
7303433
|
Pharmacy & Society
|
2 |
|
|
7404111
|
Family Health
|
2 |
|
|
10301116
|
Hebrew Language 1
|
3 |
|
| This course is an introduction to the Hebrew language for speakers of Arabic and other languages, and it will focus on the following topics: Hebrew alphabet, Hebrew diacritics, sentence and sentence structure, singular and plural, adjectives, numbers, femininity and masculinity, verb tenses, and comparing linguistic phenomena between Arabic and Hebrew. At the end of the course, the student will be able to read, write, and talk, and will have sufficient knowledge of vocabulary. |
|
10311197
|
French Language
|
2 |
|
|
10311198
|
French Language 1
|
3 |
|
| This course aims at introducing students to the French alphabet, and the way of writing masculine and feminine words, as well as sentence structures: personal pronouns, verbs, and objects (direct and indirect). It also lists daily events using assistance tools such as drawings, pictures, and some short answers: acceptance, rejection, thanking, apology, and justifying the answers. |
|
10406248
|
Qur'anic Story Telling
|
3 |
|
| This course covers several topics: meaning of story in language and usage, concept of Qur'anic story, its objectives and characteristics, most important contemporary suspicions raised around Qur'anic stories and responses to them. The course is also a det |
|
10406453
|
The Inimitability of The Qur'an
|
3 |
|
| This course begins with a definition of miracle, inimitability (ijaz) and its importance, history of research in inimitability and its development, comparison between prophets' miracles, and types of inimitability in the Holy Qur'an: rhetorical, legislative, scientific, numerical, etc. |
|
10805107
|
Psychological Culture in Our Recent Life
|
2 |
|
|
10816001
|
Planning and Development
|
2 |
|
|
11000111
|
Jerusalem
|
2 |
|
|
11000112
|
Fighting Corruption : Challenges and Solutions
|
2 |
|
|
11000118
|
Public Health
|
2 |
|
|
11000131
|
Geography of Palestine
|
2 |
|
|
11000142
|
Family System in Islam
|
2 |
|
|
11000143
|
Principles of Religious Observances
|
2 |
|
|
11000144
|
Fiqh of Siyra
|
2 |
|
|
11000152
|
Introduction to Debate
|
2 |
|
|
11000153
|
Introduction to Debate
|
3 |
|
|
11000155
|
Poison Prevention
|
2 |
|
|
11000158
|
Medications and Community
|
2 |
|
|
11000161
|
Engineering & Society
|
2 |
|
|
11000162
|
Environment in Palestine
|
2 |
|
|
11000165
|
Earthquake Mitigation
|
2 |
|
|
11000166
|
Genetics and Society
|
2 |
|
|
11000167
|
University Psychological Adaptation
|
2 |
|
|
11000168
|
Principles of Ocupational Saftey
|
2 |
|
|
11000169
|
Risk Assessment and Management
|
2 |
|
|
11000173
|
Sign Language
|
2 |
|
|
11000175
|
Democracy, Human Rights & International Human Rights
|
2 |
|
|
11000254
|
Sports and Health
|
2 |
|
|
11000255
|
Practical Swimming
|
2 |
|
|
11000331
|
English Conversation Skills
|
3 |
|
|
11000332
|
English Writing Skills
|
3 |
|
|
11201101
|
Introduction to Musicology
|
2 |
|
|
11201103
|
Palestinian Music Folklore
|
2 |
|
|
11201163
|
Choir
|
2 |
|
|
11211356
|
Arabic Calligraphy
|
3 |
|
