Master's degree in Accounting and Taxation
The Master’s Program in Accounting and Taxation aims to develop scientific and practical capabilities in various fields of accounting, such as financial and management accounting, auditing, international financial reporting standards and taxation, in a manner that is consistent with the needs of the labor market and which contributes to serving the local community and preparing scientific research that simulates the practical reality of accounting science. The program opens the field for graduates to continue learning to obtain a PhD in this field and to develop in the field of their various jobs and businesses.
- Providing the student with research knowledge in the field of accounting to be able to deal with all contemporary issues in this field.
- Encouraging entrepreneurial research in the field of accounting, this contributes to community service.
- Focusing on converting master’s theses prepared by students into research published in international journals.
- Building an effective partnership with community institutions in the field of accounting, taxation and auditing.
- Continuously developing courses to simulate developments in the field of accounting and prepare the student to complete a doctorate degree and enter the field of professional certification in the field of accounting.
- Detailed knowledge in the field of accounting and auditing standards.
- Familiarity with scientific research skills and their application in various issues in accounting, taxation and auditing.
- Making appropriate decisions in solving various accounting problems.
- Analyzing accounting cases in a scientific manner that conforms to accounting and auditing standards.
- Technical and technological knowledge and its use in the field of scientific research in accounting.
- Identifying contemporary accounting problems and proposing solutions to them through scientific research.
- Motivating the student to review books, periodicals and academic articles related to accounting.
- The student must have obtained a bachelor’s degree in accounting with at least a good grade from one of the Palestinian and Arab universities or from any other university recognized by Al-Quds University.
- Graduates of disciplines other than accounting may join the program on condition that they study remedial courses specified by the program and pass these courses at a rate of at least 75%.
- Public and private sector institutions in all their forms and types.
- Auditing and auditing companies.
- Financial and administrative consultancy.
- The education sector through academic work in various colleges and universities.
The duration of study for a master’s degree is at least two full years (four semesters and a summer semester). To obtain a master’s degree, the student must successfully pass 36 credit hours according to the following distribution:
|Graduation Requirements||Thesis Track||Non-Thesis Track|
|Obligatory Courses for the Program||6||6|
|Obligatory Courses for the Specialization||15||15|
|Total Credit Hours||36||36|
Obligatory Courses for the Program (6 Credit Hours)
|#||Course Name||Course #||Credit Hours||Semester|
|1||Research Methods in Business Administration||8111609||3||2|
Obligatory Courses for Accounting and Taxation Specialization (15 Credit Hour)
|#||Course Name||Course #||Credit Hours||Semester|
|1||Advanced Managerial Accounting||8112611||3||2|
|2||Advanced Tax Accounting||8112612||3||1|
|5||Advanced Financial Accounting||8112640||3||1|
Elective Courses for Accounting and Taxation Program (12-9 Credit Hour)
|#||Course Name||Course #||Credit Hours||Semester|
|1||Public Finance and Tax Laws||8111632||3||1|
|2||Specialized Taxation Studies||8112636||3||2|
|4||Tax Planning Strategies||8112629||3||2|
|5||Accounting for Financial Institutions||8112625||3||2|
|8||International Financial Reporting Standards||8112646||3||1|
|9||Accounting for Agricultural Institutions||8112671||3||1|
|13||Advanced Financial Management||8113612||3||1|
|14||Investment Valuation and Analysis||8113614||3||2|
|16||Advanced Topics in Entrepreneurship||8115606||3||2|
A student who chooses a Master Thesis track studies (9) credit hours of elective courses, and a student who studies a track without Master Thesis (12) credit hours of elective courses with comprehensive exam. The number of the elective credit hours the student studies in his/her field of specialization must not be less than (6) credit hours.
Research Methods in Business Administration (8111609) 3-Credit
This course is a comprehensive guide to the design, develops and conduct of research in disciplines of accounting, finance, management and economics. Students should learn how to search and create strong ideas of research in the area of accounting, finance, management, economics and social sciences at large. Likewise, the course will investigate the techniques of the research process as applied to these research areas. Experience is gained in defining research problems, designing a research project, and in collecting, analyzing, recording, and interpreting data. An analysis of pertinent research literature in business and economics will be taken into consideration.
Statistical Analysis (8111610) 3-Credit
This course is designed to provide the participants with a profound understanding of econometric methods and tools with a particular focus on applied econometrics. We will follow a two-pillar concept by combining methodological lectures with empirical examples, using the software tools E-views and Stata. Toward that end, we will begin by reviewing some basic principles of econometrics and move on to the linear regression methodology, time series, cross-sections and panel data sets and other specification issues, and the use of statistical software, such as STATA and SPSS
Advanced Managerial Accounting (8112611) 3-Credit
This course provides an overview of the use of accounting data to serve the management in strategic planning and control system to be tailored to the individual organization. Specific topics include cost allocation procedures and their usefulness in decision making, measuring performance including responsibility accounting and transfer pricing, capital and information for long decision making. Case discussions are uses where appropriate.
Advanced Tax Accounting (8112612) 3-Credit
This course introduces historical and conceptual as well as applied material in the accounting area of governmental taxation; emphasizes the previsions of the tax law relevant to accounting measurement methods.
Auditing (8112613) 3-Credit
This course mainly focuses on how to use modern methods of auditing based on statistical samples and automated systems. The course will also address auditing from different aspects. In addition to the research aspect of auditing all elements of the financial rules, it also deals with the examination and evaluation of internal control systems, especially in light of the use of automated systems. Then learn about the various responsibilities of the auditor, as well as how to prepare the auditor’s reports and their contents.
Accounting Theory (8111620) 3-Credit
This course emphasizes on the current issues related to definitions of the elements of an accounting theory, the objective of financial statements of an accounting theory, the objective of financial statements, the fundamentals of accounting, and the future scope of accounting.
Advanced Financial Accounting (8112640) 3-Credit
This course deals with addressing advanced accounting issues, the most important of which are the merger or joining of companies in terms of the economic motives and effects of the merger and its forms in terms of legal and economic aspects, the fundamental accounting treatments of merger cases and the making and preparation of financial reports that exist in the year of the merger and in subsequent years. This course will include accounting treatments for lease contracts and pension funds, and calculating the ordinary share income rate in its various forms. Finally, foreign transactions and the transfer of financial statements to the branches of the parent company in foreign countries.
Public finance and Tax Laws (8112632) 3-Credit
This course deals with the study of the state’s expenditures, revenues, general budget and general effects, tax legislation and state resources in terms of its own property, taxes, fees, public loans, and the state budget.
Specialized Taxation Studies (8112636) 3-Credit
Dealing with over taxation and double taxation tax brackets and rates as tool for fairness. Tax treaties impacts on encountering tax evasion, and double taxation. International usuries like foregut tax credits, international. Transfer pricing policies. The effect of E-business on tax administration & tax revenues.
International Finance (8112628) 3-Credit
This course deals with the study of exchange rate theories, especially with regard to risk. Financial markets and their management, assessing the performance of foreign investments, the international economic environment, and import and export policies.
Tax Planning Strategies (8112629) 3-Credit
This course includes an overview of the procedures and methods carried out by the taxpayer in order to reduce tax obligations without there being a conflict with the applicable tax laws and regulations.
Accounting for Financial Institutions (8112625) 3-Credit
This course deals with the study of the accounting systems in banks, especially the accounting of commercial banks, current accounts, clearing and guarantees, and other foreign bank operations such as lending, credit, public accounts, internal and external facilities, and central bank accounts. It also deals with accounting procedures and problems in insurance companies and financial statements through the definition of insurance, its types, divisions, principles, insurance bodies, needs and investments of insurance companies and their final accounts.
Tax Disputes (8112635) 3-Credit
Tax disputes, concepts, parties, and specialized tax courts. The effect of tax on economic development. The effect of tax on managerial decisions tax evasion, planning, and avoidance mechanisms and their economic impacts.
International Accounting (8112645) 3-Credit
Accounting for international and multinational organizations. Problems and solutions pertaining to accounting cycle of multinational including the treatment of changes in foreign currency exchange rates and foreign branch operations and financial reports.
International Financial Reporting Standards (8112645) 3-Credit
The course examines international reporting standards, which include the conceptual framework for the currently approved accounting standards. This course will cover 41 standards of accounting disclosure, theoretical framework, inventory treatment, assets and liabilities, financial transactions, derivatives, measurement of assets and liabilities, and alternative references approved in this standard.
Accounting for Agricultural Enterprises (8112617) 3-Credit
Natures and types agriculture business forms; accounting process (cycle) to agriculture business transactions. Preparation of agricultural financial statements. Taxation of the agricultural business firms in Palestine. Cost computation of agriculture business transactions, management accounting of agriculture.
Commercial Law (8111631) 3-Credit
This course deals with advanced topics in commercial law and various commercial businesses and their branches, such as business, the merchant and his obligations, commercial contracts, bankruptcy, commercial papers or bank operations.
Tourism Marketing (8113627) 3-Credit
This course aims to study marketing strategies in the field of service and tourism institutions, production and pricing methods, promotion and distribution of various services, how to activate tourism contracts and systems for distributing and providing tourism services, determining the marketing mix and how to activate tourism contracts.
Industrial Economics (8111620) 3-Credit
This course focuses on the study of manufacturing strategies and standards, determinants of the manufacturing environment, technical progress and manufacturing, technical technology and its relationship to the provision of factors of production. The relationship between the optimal size of the industrial unit, costs, manufacturing obstacles, and the intertwining between economic sectors and the industrial sector. This course also aims to explain the factors of production, market analysis, pricing, technology selection, industries location, investment planning, employment and financial decision making.
Investment Valuation and Analysis (8113614) 3-Credit
This course aims to provide a theoretical and practical background to train student on investment management in securities by focusing on financial markets, portfolio theory and investment management evaluation, with analysis of some securities such as stocks and bonds.
Management Strategies (8113615) 3-Credit
This course aims to introduce the student to the concepts of administrative and strategic policies and the nature of strategic thinking and planning in companies, especially in the fields of production and marketing.
Advanced Topics in Entrepreneurship (8115606) 3-Credit
This course attempts to combine theoretical knowledge with real-world knowledge of the challenges of starting and growing new businesses. In this course, students learn various issues related to topics in entrepreneurship such as managing a growing business, preparing a business plan, creativity and innovation, and other entrepreneurial topics. Students will be required to review theoretical and applied scientific articles, and there will be individual and group assignments and assignments required for this course.
Seminar- Master in Accounting and Taxation (8112690) 3-Credit
This course aims to introduce scientific research methods in the field of accounting sciences and training in the scientific method by preparing research and reports to analyze practical issues in accounting as one of the graduation requirements in accounting.
Master Thesis (8112700) 6-Credit
This course aims to qualify the student to prepare a master’s thesis in accounting.