The Technical Accounting Program integrates accounting principles with digital technologies to prepare qualified professionals capable of managing financial accounts and intelligent financial systems using advanced accounting software and modern technological solutions.
Study Plan
Year one
36 credit hours: first 18, second 18.
University Requirement
College Requirement
Major Requirement
First semester
18 hours
Course
Code
Hours
Prerequisite
Details
UNID1201
2
None
This university requirement course develops the fundamental Arabic language skills needed by students in their academic, professional, and everyday contexts. It focuses on the proper use of Modern Standard Arabic through the study of basic principles of grammar, morphology, spelling, and punctuation, as well as the development of reading comprehension, analysis, oral communication, and written expression skills. The course also emphasizes linguistic accuracy, appropriate word choice, coherence of ideas, and clear and correct text construction. Students are trained to identify and correct common linguistic errors and to use Arabic effectively and appropriately in academic, professional, and general contexts.
Type
University Requirement
When
Year one, First semester
Prerequisite
None
UNID1202
2
None
This course introduces the principles of computer use and basic office applications, including word processing, spreadsheets, and presentation software. It also covers internet and email basics and online information searching. Students gain hands-on computer skills necessary for daily clerical and administrative tasks, preparing them technically for work in the modern administrative and judicial environment.
Type
University Requirement
When
Year one, First semester
Prerequisite
None
DADF1301
3
None
This course covers the core concepts and fundamental accounting principles within sole proprietorships and commercial enterprises. It examines the accounting equation, recording financial transactions in general journals, and posting to general ledgers. Furthermore, it addresses trial balance preparation and primary financial statements including income statements and balance sheets. Additionally, students practice year-end adjusting entries for assets and liabilities to accurately determine financial results.
Type
College Requirement
When
Year one, First semester
Prerequisite
None
Unlocks
DADF1202
2
None
No description has been added for this course yet.
Type
College Requirement
When
Year one, First semester
Prerequisite
None
DADF1303
3
None
This course covers the fundamental principles of management theory and the conceptual evolution of modern organizations. It examines the primary managerial functions including planning, organizing, leading, and controlling to achieve goals efficiently. The curriculum explores the internal and external organizational environments, corporate social responsibility, and professional business ethics. Additionally, it equips students with practical skills for administrative decision-making, problem-solving, and managing workplace challenges
Type
College Requirement
When
Year one, First semester
Prerequisite
None
Unlocks
DBAD1301
3
None
No description has been added for this course yet.
Type
Major Requirement
When
Year one, First semester
Prerequisite
None
DBAD1302
3
None
No description has been added for this course yet.
Type
Major Requirement
When
Year one, First semester
Prerequisite
None
Second semester
18 hours
Course
Code
Hours
Prerequisite
Details
UNID1203
2
None
This course develops students' general English language skills, including listening, speaking, reading, and writing, with a focus on basic vocabulary and grammatical structures used in everyday and professional situations. Students practice comprehending short texts, simple written expression, and daily conversation. It is a general university requirement that complements the Legal Terminology in English course.
Type
University Requirement
When
Year one, Second semester
Prerequisite
None
UNID1204
2
None
This course covers the principles of Islamic doctrine and the pillars of Islam, focusing on Islamic values and ethics and their role in shaping individual and societal character. It provides an introduction to the sources of Islamic legislation and their influence on legal systems, along with contemporary topics on professional ethics from an Islamic perspective, reinforcing students' cultural and value-based identity as a general university requirement.
Type
University Requirement
When
Year one, Second semester
Prerequisite
None
DTAC1301
3
This course continues advanced accounting applications with a strong focus on year-end adjustments and financial controls. It examines the inventory and valuation of current assets including cash, accounts receivable, and marketable securities. Furthermore, it addresses fixed asset accounting, depreciation methods, asset revaluation, and disposition procedures. Students also explore accounting treatments for commercial paper, accounts payable, and short-term financial liabilities.
Type
Major Requirement
When
Year one, Second semester
Prerequisite
Unlocks
DADF1204
2
None
No description has been added for this course yet.
Type
College Requirement
When
Year one, Second semester
Prerequisite
None
DBAD1203
2
None
This course focuses on the economic significance and pivotal role of small and medium enterprises in competitive markets. It guides students through the phases of venture creation, from generating innovative entrepreneurial ideas to capturing opportunities. Students learn to prepare feasibility studies, including market, financial, and operational aspects, alongside comprehensive business plans. Furthermore, it addresses operational management, financing strategies, and risk mitigation tactics for newly established business ventures.
Type
Major Requirement
When
Year one, Second semester
Prerequisite
None
DBAD1204
2
This course covers the essential concepts and principles of financial management within business corporations. It examines financial statements, financial ratio analysis, time value of money, and risk-return trade-offs. Furthermore, it addresses working capital management, capital budgeting techniques, and financing and dividend policies. Students also learn how strategic investment and financial decisions contribute to maximizing overall firm value.
Type
Major Requirement
When
Year one, Second semester
Prerequisite
DBAD1305
3
None
This course covers the essential concepts and principles of financial management within business corporations. It examines financial statements, financial ratio analysis, time value of money, and risk-return trade-offs. Furthermore, it addresses working capital management, capital budgeting techniques, and financing and dividend policies. Students also learn how strategic investment and financial decisions contribute to maximizing overall firm value.
Type
Major Requirement
When
Year one, Second semester
Prerequisite
None
DBAD1206
2
This course provides a comprehensive overview of fundamental marketing concepts and the traditional marketing mix element framework. It examines consumer behavior, market segmentation, target audience selection, and strategic brand positioning. Special emphasis is placed on digital transformation, social media platforms, search engine optimization, and email marketing. Additionally, it equips students with practical skills to plan, execute, and evaluate digital marketing campaigns effectively.
Type
Major Requirement
When
Year one, Second semester
Prerequisite
1
Year two
36 credit hours: first 18, second 18.
First semester
18 hours
Course
Code
Hours
Prerequisite
Details
UNID2205
2
None
This course covers the geography and political history of Palestine, from the historical roots of the Palestinian cause, through the stages of occupation, the Nakba, and the Naksa, up to the political settlement process and the current phase. It also reviews the political and administrative structure of the Palestinian National Authority, strengthening students' national belonging and awareness of their national cause as a general university requirement.
Type
University Requirement
When
Year two, First semester
Prerequisite
None
UNID2106
1
None
This course aims to provide students with the fundamental concepts and principles of occupational safety and health and to enhance their awareness of the importance of maintaining a safe and healthy working environment and preventing occupational accidents, injuries, and diseases.
The course introduces the definition, scope, and importance of occupational safety and health, as well as the impact of occupational accidents on individuals and organizations. It covers the major types of workplace hazards, including physical, chemical, biological, and psychosocial hazards, together with methods for hazard identification, risk assessment, control, and prevention.
The course also addresses relevant local and international occupational safety and health laws and regulations, as well as the responsibilities of employers and employees in implementing safety measures. Students are introduced to the basic principles of first aid and the initial management of injuries, accidents, and emergency situations in the workplace.
In addition, the course covers the principles of occupational safety and health management, including the development of workplace safety programs, evaluation and improvement of safety performance, employee training, and the promotion of a positive safety culture.
Type
University Requirement
When
Year two, First semester
Prerequisite
None
DTAC2302
3
This course focuses on specialized accounting systems applied within commercial banks and financial institutions. It details accounting treatments across technical departments including current accounts, savings, treasury, and commercial bills. Furthermore, it examines accounting operations for letters of credit, letters of guarantee, and direct credit facilities. Students also learn to prepare bank financial statements in compliance with international accounting standards and regulations.
Type
Major Requirement
When
Year two, First semester
Prerequisite
DTAC2303
3
This course addresses accounting principles and statutory procedures for partnership firms and joint-stock corporations. It covers partnership formation, profit and loss distribution, capital restructuring, partner admission, retirement, and liquidation. Furthermore, it examines corporate stock and bond issuances, treasury shares, retained earnings, and equity accounts. Students also learn to construct comprehensive corporate financial statements reflecting equity changes and legal reserves accurately.
Type
Major Requirement
When
Year two, First semester
Prerequisite
DTAC2304
3
This course introduces fundamental cost concepts, classifications, and their role in evaluating manufacturing operational efficiency. It covers accounting procedures for the three main cost elements: direct materials, direct labor, and overhead. Furthermore, it examines traditional cost systems such as job-order costing, process costing, and activity-based costing. Students also apply cost information to product pricing, inventory valuation, and cost control across production lines.
Type
Major Requirement
When
Year two, First semester
Prerequisite
DTAC2305
3
None
This course provides practical training on utilizing popular computerized accounting software applications in modern business environments. It guides students through company file setup, chart of accounts customization, and opening balance entries. Furthermore, it covers electronic transaction processing for sales, purchases, cash receipts, payments, and general journal vouchers. Students also generate automated financial reports, trial balances, ledger account statements, and financial summaries efficiently.
Type
Major Requirement
When
Year two, First semester
Prerequisite
None
DTAC2306
3
This course examines accounting principles and fund structures applied within government ministries and public sector entities. It addresses state budget concepts, preparation phases, documentation cycles, and revenue-expenditure budget classifications. Furthermore, it details governmental accounting entries for cash receipts, disbursements, advances, and trust fund accounts. Students also study public financial control mechanisms, auditing standards, and the preparation of final state accounts.
Type
Major Requirement
When
Year two, First semester
Prerequisite
Second semester
18 hours
Course
Code
Hours
Prerequisite
Details
UNID2108
1
None
This course introduces basic concepts of self-employment and entrepreneurship, including developing a project idea, preliminary feasibility studies, and identifying financing requirements. It also reviews the legal and administrative aspects of establishing small enterprises, developing students' entrepreneurial spirit and equipping them with skills to create self-employment opportunities, as a general university requirement.
Type
University Requirement
When
Year two, Second semester
Prerequisite
None
UNID2107
1
None
This course aims to provide students with fundamental knowledge of health and the environment by exploring the interrelationship between human health and various environmental factors and their role in disease prevention and health promotion. The course introduces the concept of the environment, its major components, and key environmental challenges arising from human activities and the use of natural resources, as well as their impact on environmental and health balance. It also examines different forms of environmental pollution, including air, water, soil, noise, radioactive, light, and visual pollution, and their effects on human health and the environment. The course addresses climate change and global warming, their causes, and their health and environmental consequences, with particular attention to major environmental challenges in the Arab region. It also covers the importance and properties of water, the water cycle, sources of water pollution, and water quality standards. In addition, the course discusses toxins, diseases, food, and health and their relationship to the environment and community health. The course promotes students’ awareness of environmental hazards and preventive measures while emphasizing responsible resource management, environmental education, and sustainable development to support human health and environmental protection.
Type
University Requirement
When
Year two, Second semester
Prerequisite
None
DTAC2307
3
None
No description has been added for this course yet.
Type
Major Requirement
When
Year two, Second semester
Prerequisite
None
DTAC2208
2
This course explores specialized accounting treatments for business sectors with unique operational attributes and reporting standards. It covers accounting for specialized departments, branch operations, and long-term construction project contracts. Furthermore, it examines financial recordkeeping in healthcare organizations, hospitality units, cooperatives, and non-profit entities. Students also master accounting procedures for consignment sales, installment sales, and unique commercial transactions.
Type
Major Requirement
When
Year two, Second semester
Prerequisite
DTAC2309
3
None
This course focuses on generating and utilizing accounting data to assist management in planning, control, and decision-making. It examines cost-volume-profit relationships, break-even analysis, target profit planning, and margin of safety calculations. Furthermore, it details master budgeting preparation, flexible budgeting, variance analysis, and responsibility center evaluation. Students also apply relevant cost analysis to special management decisions like make-or-buy and product line retention.
Type
Major Requirement
When
Year two, Second semester
Prerequisite
None
DTAC2210
2
This course covers tax concepts, statutory regulations, and accounting methods used to compute and collect direct taxes. It focuses on individual and corporate income tax calculations, taxable income determination, exemptions, and applicable tax rates. Furthermore, it addresses value-added tax (VAT) compliance procedures, documentation requirements, and periodic filing processes. Students also learn to prepare tax returns and reconcile accounting profit with taxable income effectively.
Type
Major Requirement
When
Year two, Second semester
Prerequisite
DTAC2311
3
This course examines the principles, regulatory standards, and professional ethics governing auditing and financial verification. It details audit evidence collection, internal control system evaluation, analytical review procedures, and audit sampling methods. Furthermore, it explores internal auditing roles in monitoring operational integrity, detecting errors, and preventing financial fraud. Students also learn audit engagement planning and the drafting of formal independent auditor reports and opinions.
Type
Major Requirement
When
Year two, Second semester
Prerequisite
DTAC2212
2
None
This course aims to expand students' technical accounting and financial terminology in English for modern professional contexts. It enhances the ability to read, interpret, and analyze financial statements and footnoted disclosures presented in English. Furthermore, it trains learners in drafting accounting summaries, professional resumes, and preparing for accounting job interviews. Additionally, students practice translating international accounting standards and handling corporate financial correspondence in English.
Type
Major Requirement
When
Year two, Second semester
Prerequisite
None
DTAC2113
1
None
This practical course prepares students for a smooth transition from academic environments to the job market. It equips learners with modern job search strategies, professional resume building, and personal branding techniques. Furthermore, it develops essential presentation, communication, teamwork, time management, and emotional intelligence skills. Students also master interview preparation strategies while adhering to workplace ethics and professional protocols.
Type
Major Requirement
When
Year two, Second semester
Prerequisite
None
2
Appendix
Course Guidance
Every course in the program by requirement type. Each band is as wide as the type's share of the program's hours.
Course
Code
Hours
When
Prerequisite
Details
UNID1201
2
Year one, First semester
None
This university requirement course develops the fundamental Arabic language skills needed by students in their academic, professional, and everyday contexts. It focuses on the proper use of Modern Standard Arabic through the study of basic principles of grammar, morphology, spelling, and punctuation, as well as the development of reading comprehension, analysis, oral communication, and written expression skills. The course also emphasizes linguistic accuracy, appropriate word choice, coherence of ideas, and clear and correct text construction. Students are trained to identify and correct common linguistic errors and to use Arabic effectively and appropriately in academic, professional, and general contexts.
Type
University Requirement
When
Year one, First semester
Prerequisite
None
UNID1202
2
Year one, First semester
None
This course introduces the principles of computer use and basic office applications, including word processing, spreadsheets, and presentation software. It also covers internet and email basics and online information searching. Students gain hands-on computer skills necessary for daily clerical and administrative tasks, preparing them technically for work in the modern administrative and judicial environment.
Type
University Requirement
When
Year one, First semester
Prerequisite
None
UNID1203
2
Year one, Second semester
None
This course develops students' general English language skills, including listening, speaking, reading, and writing, with a focus on basic vocabulary and grammatical structures used in everyday and professional situations. Students practice comprehending short texts, simple written expression, and daily conversation. It is a general university requirement that complements the Legal Terminology in English course.
Type
University Requirement
When
Year one, Second semester
Prerequisite
None
UNID1204
2
Year one, Second semester
None
This course covers the principles of Islamic doctrine and the pillars of Islam, focusing on Islamic values and ethics and their role in shaping individual and societal character. It provides an introduction to the sources of Islamic legislation and their influence on legal systems, along with contemporary topics on professional ethics from an Islamic perspective, reinforcing students' cultural and value-based identity as a general university requirement.
Type
University Requirement
When
Year one, Second semester
Prerequisite
None
UNID2205
2
Year two, First semester
None
This course covers the geography and political history of Palestine, from the historical roots of the Palestinian cause, through the stages of occupation, the Nakba, and the Naksa, up to the political settlement process and the current phase. It also reviews the political and administrative structure of the Palestinian National Authority, strengthening students' national belonging and awareness of their national cause as a general university requirement.
Type
University Requirement
When
Year two, First semester
Prerequisite
None
UNID2106
1
Year two, First semester
None
This course aims to provide students with the fundamental concepts and principles of occupational safety and health and to enhance their awareness of the importance of maintaining a safe and healthy working environment and preventing occupational accidents, injuries, and diseases.
The course introduces the definition, scope, and importance of occupational safety and health, as well as the impact of occupational accidents on individuals and organizations. It covers the major types of workplace hazards, including physical, chemical, biological, and psychosocial hazards, together with methods for hazard identification, risk assessment, control, and prevention.
The course also addresses relevant local and international occupational safety and health laws and regulations, as well as the responsibilities of employers and employees in implementing safety measures. Students are introduced to the basic principles of first aid and the initial management of injuries, accidents, and emergency situations in the workplace.
In addition, the course covers the principles of occupational safety and health management, including the development of workplace safety programs, evaluation and improvement of safety performance, employee training, and the promotion of a positive safety culture.
Type
University Requirement
When
Year two, First semester
Prerequisite
None
UNID2108
1
Year two, Second semester
None
This course introduces basic concepts of self-employment and entrepreneurship, including developing a project idea, preliminary feasibility studies, and identifying financing requirements. It also reviews the legal and administrative aspects of establishing small enterprises, developing students' entrepreneurial spirit and equipping them with skills to create self-employment opportunities, as a general university requirement.
Type
University Requirement
When
Year two, Second semester
Prerequisite
None
UNID2107
1
Year two, Second semester
None
This course aims to provide students with fundamental knowledge of health and the environment by exploring the interrelationship between human health and various environmental factors and their role in disease prevention and health promotion. The course introduces the concept of the environment, its major components, and key environmental challenges arising from human activities and the use of natural resources, as well as their impact on environmental and health balance. It also examines different forms of environmental pollution, including air, water, soil, noise, radioactive, light, and visual pollution, and their effects on human health and the environment. The course addresses climate change and global warming, their causes, and their health and environmental consequences, with particular attention to major environmental challenges in the Arab region. It also covers the importance and properties of water, the water cycle, sources of water pollution, and water quality standards. In addition, the course discusses toxins, diseases, food, and health and their relationship to the environment and community health. The course promotes students’ awareness of environmental hazards and preventive measures while emphasizing responsible resource management, environmental education, and sustainable development to support human health and environmental protection.
Type
University Requirement
When
Year two, Second semester
Prerequisite
None
Course
Code
Hours
When
Prerequisite
Details
DADF1301
3
Year one, First semester
None
This course covers the core concepts and fundamental accounting principles within sole proprietorships and commercial enterprises. It examines the accounting equation, recording financial transactions in general journals, and posting to general ledgers. Furthermore, it addresses trial balance preparation and primary financial statements including income statements and balance sheets. Additionally, students practice year-end adjusting entries for assets and liabilities to accurately determine financial results.
Type
College Requirement
When
Year one, First semester
Prerequisite
None
Unlocks
DADF1202
2
Year one, First semester
None
No description has been added for this course yet.
Type
College Requirement
When
Year one, First semester
Prerequisite
None
DADF1303
3
Year one, First semester
None
This course covers the fundamental principles of management theory and the conceptual evolution of modern organizations. It examines the primary managerial functions including planning, organizing, leading, and controlling to achieve goals efficiently. The curriculum explores the internal and external organizational environments, corporate social responsibility, and professional business ethics. Additionally, it equips students with practical skills for administrative decision-making, problem-solving, and managing workplace challenges
Type
College Requirement
When
Year one, First semester
Prerequisite
None
Unlocks
DADF1204
2
Year one, Second semester
None
No description has been added for this course yet.
Type
College Requirement
When
Year one, Second semester
Prerequisite
None
Course
Code
Hours
When
Prerequisite
Details
DBAD1301
3
Year one, First semester
None
No description has been added for this course yet.
Type
Major Requirement
When
Year one, First semester
Prerequisite
None
DBAD1302
3
Year one, First semester
None
No description has been added for this course yet.
Type
Major Requirement
When
Year one, First semester
Prerequisite
None
DTAC1301
3
Year one, Second semester
This course continues advanced accounting applications with a strong focus on year-end adjustments and financial controls. It examines the inventory and valuation of current assets including cash, accounts receivable, and marketable securities. Furthermore, it addresses fixed asset accounting, depreciation methods, asset revaluation, and disposition procedures. Students also explore accounting treatments for commercial paper, accounts payable, and short-term financial liabilities.
Type
Major Requirement
When
Year one, Second semester
Prerequisite
Unlocks
DBAD1203
2
Year one, Second semester
None
This course focuses on the economic significance and pivotal role of small and medium enterprises in competitive markets. It guides students through the phases of venture creation, from generating innovative entrepreneurial ideas to capturing opportunities. Students learn to prepare feasibility studies, including market, financial, and operational aspects, alongside comprehensive business plans. Furthermore, it addresses operational management, financing strategies, and risk mitigation tactics for newly established business ventures.
Type
Major Requirement
When
Year one, Second semester
Prerequisite
None
DBAD1204
2
Year one, Second semester
This course covers the essential concepts and principles of financial management within business corporations. It examines financial statements, financial ratio analysis, time value of money, and risk-return trade-offs. Furthermore, it addresses working capital management, capital budgeting techniques, and financing and dividend policies. Students also learn how strategic investment and financial decisions contribute to maximizing overall firm value.
Type
Major Requirement
When
Year one, Second semester
Prerequisite
DBAD1305
3
Year one, Second semester
None
This course covers the essential concepts and principles of financial management within business corporations. It examines financial statements, financial ratio analysis, time value of money, and risk-return trade-offs. Furthermore, it addresses working capital management, capital budgeting techniques, and financing and dividend policies. Students also learn how strategic investment and financial decisions contribute to maximizing overall firm value.
Type
Major Requirement
When
Year one, Second semester
Prerequisite
None
DBAD1206
2
Year one, Second semester
This course provides a comprehensive overview of fundamental marketing concepts and the traditional marketing mix element framework. It examines consumer behavior, market segmentation, target audience selection, and strategic brand positioning. Special emphasis is placed on digital transformation, social media platforms, search engine optimization, and email marketing. Additionally, it equips students with practical skills to plan, execute, and evaluate digital marketing campaigns effectively.
Type
Major Requirement
When
Year one, Second semester
Prerequisite
DTAC2302
3
Year two, First semester
This course focuses on specialized accounting systems applied within commercial banks and financial institutions. It details accounting treatments across technical departments including current accounts, savings, treasury, and commercial bills. Furthermore, it examines accounting operations for letters of credit, letters of guarantee, and direct credit facilities. Students also learn to prepare bank financial statements in compliance with international accounting standards and regulations.
Type
Major Requirement
When
Year two, First semester
Prerequisite
DTAC2303
3
Year two, First semester
This course addresses accounting principles and statutory procedures for partnership firms and joint-stock corporations. It covers partnership formation, profit and loss distribution, capital restructuring, partner admission, retirement, and liquidation. Furthermore, it examines corporate stock and bond issuances, treasury shares, retained earnings, and equity accounts. Students also learn to construct comprehensive corporate financial statements reflecting equity changes and legal reserves accurately.
Type
Major Requirement
When
Year two, First semester
Prerequisite
DTAC2304
3
Year two, First semester
This course introduces fundamental cost concepts, classifications, and their role in evaluating manufacturing operational efficiency. It covers accounting procedures for the three main cost elements: direct materials, direct labor, and overhead. Furthermore, it examines traditional cost systems such as job-order costing, process costing, and activity-based costing. Students also apply cost information to product pricing, inventory valuation, and cost control across production lines.
Type
Major Requirement
When
Year two, First semester
Prerequisite
DTAC2305
3
Year two, First semester
None
This course provides practical training on utilizing popular computerized accounting software applications in modern business environments. It guides students through company file setup, chart of accounts customization, and opening balance entries. Furthermore, it covers electronic transaction processing for sales, purchases, cash receipts, payments, and general journal vouchers. Students also generate automated financial reports, trial balances, ledger account statements, and financial summaries efficiently.
Type
Major Requirement
When
Year two, First semester
Prerequisite
None
DTAC2306
3
Year two, First semester
This course examines accounting principles and fund structures applied within government ministries and public sector entities. It addresses state budget concepts, preparation phases, documentation cycles, and revenue-expenditure budget classifications. Furthermore, it details governmental accounting entries for cash receipts, disbursements, advances, and trust fund accounts. Students also study public financial control mechanisms, auditing standards, and the preparation of final state accounts.
Type
Major Requirement
When
Year two, First semester
Prerequisite
DTAC2307
3
Year two, Second semester
None
No description has been added for this course yet.
Type
Major Requirement
When
Year two, Second semester
Prerequisite
None
DTAC2208
2
Year two, Second semester
This course explores specialized accounting treatments for business sectors with unique operational attributes and reporting standards. It covers accounting for specialized departments, branch operations, and long-term construction project contracts. Furthermore, it examines financial recordkeeping in healthcare organizations, hospitality units, cooperatives, and non-profit entities. Students also master accounting procedures for consignment sales, installment sales, and unique commercial transactions.
Type
Major Requirement
When
Year two, Second semester
Prerequisite
DTAC2309
3
Year two, Second semester
None
This course focuses on generating and utilizing accounting data to assist management in planning, control, and decision-making. It examines cost-volume-profit relationships, break-even analysis, target profit planning, and margin of safety calculations. Furthermore, it details master budgeting preparation, flexible budgeting, variance analysis, and responsibility center evaluation. Students also apply relevant cost analysis to special management decisions like make-or-buy and product line retention.
Type
Major Requirement
When
Year two, Second semester
Prerequisite
None
DTAC2210
2
Year two, Second semester
This course covers tax concepts, statutory regulations, and accounting methods used to compute and collect direct taxes. It focuses on individual and corporate income tax calculations, taxable income determination, exemptions, and applicable tax rates. Furthermore, it addresses value-added tax (VAT) compliance procedures, documentation requirements, and periodic filing processes. Students also learn to prepare tax returns and reconcile accounting profit with taxable income effectively.
Type
Major Requirement
When
Year two, Second semester
Prerequisite
DTAC2311
3
Year two, Second semester
This course examines the principles, regulatory standards, and professional ethics governing auditing and financial verification. It details audit evidence collection, internal control system evaluation, analytical review procedures, and audit sampling methods. Furthermore, it explores internal auditing roles in monitoring operational integrity, detecting errors, and preventing financial fraud. Students also learn audit engagement planning and the drafting of formal independent auditor reports and opinions.
Type
Major Requirement
When
Year two, Second semester
Prerequisite
DTAC2212
2
Year two, Second semester
None
This course aims to expand students' technical accounting and financial terminology in English for modern professional contexts. It enhances the ability to read, interpret, and analyze financial statements and footnoted disclosures presented in English. Furthermore, it trains learners in drafting accounting summaries, professional resumes, and preparing for accounting job interviews. Additionally, students practice translating international accounting standards and handling corporate financial correspondence in English.
Type
Major Requirement
When
Year two, Second semester
Prerequisite
None
DTAC2113
1
Year two, Second semester
None
This practical course prepares students for a smooth transition from academic environments to the job market. It equips learners with modern job search strategies, professional resume building, and personal branding techniques. Furthermore, it develops essential presentation, communication, teamwork, time management, and emotional intelligence skills. Students also master interview preparation strategies while adhering to workplace ethics and professional protocols.