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Accounting and Business Law

Course description: The main objective of this course is to enable the student to become familiar with the fundamental principles of commercial law and the general bases governing the classification of commercial transactions and their systems. This course also helps in determining the legal status of individuals and organizations engaged in commercial business and clarifying their obligations. Furthermore, this course touches upon the types and characteristics of commercial transaction contracts.
Credit hours: 3
Objectives of the course :

Upon completion of this course, the student will be able to:
– Define the concept of commercial law, the sources of law, its branches, and the characteristics of a legal rule
– Explains the criteria for distinguishing between commercial and civil transactions
– Recognize the conditions for acquiring the status of a merchant and the obligations arising from acquiring this status
– Analyzes various business systems relevant to the work of an accountant or auditor
Explains the pillars of contracts, their types, and the effects of their dissolution
– Identifies the types of contracts in Islamic jurisprudence of transactions and their characteristics

Course outputs :

1 Knowledge and Understanding
1-1 The student identifies and explains concepts related to the fundamental principles of commercial law and the general foundations that govern the classification of commercial activities and their specific regulations.
1-2 Explains and analyzes various issues related to commercial law from different aspects.
1-3 Applies different models for company valuation.
2 Skills
2-1 Presentation: The student prepares and delivers an oral presentation on a topic related to accounting and business law.
3 values
3-1 Work Teams: Promoting Efficient Work Values within a Team Through a Group Case Study on a Business Law Issue Related to Accounting

Additional information:
  • Last updated: 2026-04-22

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