Free Practice Questions for Tawjihi Entrepreneurship & Business Stream

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Key Facts: Tawjihi Entrepreneurship & Business Stream Exam

120 ILS

Registration fee for regular school students (200 ILS for private-study candidates)

https://www.palcurr.com/minhaj/147

50%

Minimum mark needed in every examined subject; otherwise the result is 'incomplete'

https://tawjihiai.com/help/system/palestine-pass-mark

9 papers

Entrepreneurship and Business papers in the 2026 timetable (8 subjects; Administration and Economics in two papers)

https://tawjihiai.com/exam-schedule/palestine

74%

Overall 2026 first-session pass rate, West Bank including Jerusalem and candidates abroad (all streams)

https://www.wafa.ps/news/2026/7/24/%D9%85%D8%AD%D8%AF%D8%AB-%D8%AB%D8%A7%D9%86-%D8%A7%D9%84%D8%AA%D8%B1%D8%A8%D9%8A%D8%A9-%D8%AA%D8%B9%D9%84%D9%86-%D9%86%D8%AA%D8%A7%D8%A6%D8%AC-%D8%A7%D9%84%D8%AB%D8%A7%D9%86%D9%88%D9%8A%D8%A9-%D8%A7%D9%84%D8%B9%D8%A7%D9%85%D8%A9-2026-150921

40 items

Four-option multiple-choice items per paper for Gaza candidates in 2026

https://felesteen.news/post/184439

The Palestinian Tawjihi Entrepreneurship and Business Stream is a set of 9 MOEHE papers in 8 subjects, held in June–July with an August second session. Every subject needs 50%, and the fee is 120 ILS (200 ILS for private study). This free bank offers 87 English-language MCQs on Grade 12 Accounting, Administration and Economics, Small Projects and Mathematics as an independent study adaptation of the Arabic-language papers.

Sample Tawjihi Entrepreneurship & Business Stream Practice Questions

Try these sample questions to review concepts for the Tawjihi Entrepreneurship & Business Stream exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 87+ question experience with AI tutoring.

1Which feature distinguishes a general partnership (sharikat al-tadamun), as a company of persons, from a public shareholding company?

A.Partners are jointly liable for the firm's debts without limit

B.Each partner's liability is limited to the capital he contributed

C.Ownership shares can be freely traded on a securities exchange

D.The firm must be run by a board elected by the shareholders

Explanation: A general partnership is built on the personal trust between its partners, and each partner is jointly and personally liable for the partnership's debts without limit. A public shareholding company is a company of capital: shareholders' liability is limited to their shares, shares are transferable, and a board of directors manages the company.

2A partnership keeps partners' capital accounts fixed. Where is a partner's cash drawing during the year recorded?

A.As a credit to the partner's fixed capital account

B.As a debit to the partner's current account

C.As a debit to the partnership's salaries expense

D.As a credit to the partner's current account

Explanation: Under the fixed-capital method, capital accounts change only for permanent additions or withdrawals of capital. Day-to-day drawings are debited to the partner's drawings or current account (credit Cash), and the current account also receives the partner's share of profit, interest on capital and any salary allowance.

3A partnership agreement charges interest on partners' drawings. How does this interest affect the distribution of profit?

A.It is treated as an expense that reduces the year's net profit

B.It is ignored, because drawings are the partners' private affairs

C.It is added to distributable profit and charged to the partners

D.It is paid out by the partnership to each partner in cash

Explanation: Interest on drawings compensates the firm for cash withdrawn early by partners. In the profit distribution (appropriation) statement it is added to the net profit available for distribution, and the same amount is debited to each partner's current account according to how much that partner withdrew.

4A commercial firm pays its employees monthly on the 5th day of each following month. At the end of the fiscal year on December 31, unpaid salaries for December total 6,500 JOD. What adjusting entry is required on December 31?

A.Debit Cash 6,500 JOD; Credit Salaries Expense 6,500 JOD

B.Debit Salaries Payable 6,500 JOD; Credit Salaries Expense 6,500 JOD

C.Debit Salaries Expense 6,500 JOD; Credit Cash 6,500 JOD

D.Debit Salaries Expense 6,500 JOD; Credit Salaries Payable 6,500 JOD

Explanation: Under the accrual basis of accounting, expenses incurred during the accounting period must be recognized regardless of when cash is paid. The adjusting entry debits Salaries Expense to match costs with current revenues and credits Salaries Payable to reflect the accrued liability.

5Omar buys half of partner Sami's 40,000 JOD capital interest directly from Sami, paying him 25,000 JOD personally. How is this recorded in the partnership's books?

A.Debit Sami's capital 20,000 JOD; credit Omar's capital 20,000 JOD

B.Debit Cash 25,000 JOD; credit Omar's capital 25,000 JOD

C.Debit Sami's capital 25,000 JOD; credit Omar's capital 25,000 JOD

D.Debit Goodwill 5,000 JOD; credit Omar's capital 5,000 JOD

Explanation: When a new partner buys an interest directly from an existing partner, no money enters the partnership and its total capital does not change. The firm simply transfers the book value of the interest sold: half of 40,000 = 20,000 JOD from Sami's capital to Omar's. The 25,000 JOD price is a private matter between the two individuals.

6On July 1 of the current year, Al-Amal Trading Company paid 4,800 JOD for a two-year insurance policy and debited Prepaid Insurance. On December 31 of the same year, what is the amount of Insurance Expense that should be reported on the income statement?

A.600 JOD

B.1,200 JOD

C.2,400 JOD

D.3,600 JOD

Explanation: The insurance policy spans 24 months, resulting in an expense of 4,800 JOD divided by 24, which equals 200 JOD per month. From July 1 to December 31, exactly 6 months elapsed: 6 months multiplied by 200 JOD equals 1,200 JOD of expired insurance expense.

7Partner Ali retires and is paid 34,000 JOD in cash although his capital balance is 30,000 JOD. The remaining partners, Huda and Sara, share profits equally. Under the bonus method, how is the extra 4,000 JOD recorded?

A.As goodwill of 4,000 JOD shown on the balance sheet

B.As an expense of 4,000 JOD in the income statement

C.As a credit of 2,000 JOD to each remaining partner's capital

D.As a debit of 2,000 JOD to each remaining partner's capital

Explanation: Paying a retiring partner more than his capital balance gives him a bonus that comes out of the remaining partners' capital. The excess of 34,000 - 30,000 = 4,000 JOD is debited to Huda and Sara in their profit-sharing ratio (1:1), so each capital account is reduced by 2,000 JOD.

8A delivery van was purchased for 28,000 JOD with an estimated useful life of 5 years and an estimated salvage value of 4,000 JOD. Using the straight-line method, what is the annual depreciation expense?

A.3,200 JOD

B.4,000 JOD

C.5,600 JOD

D.4,800 JOD

Explanation: Straight-line depreciation expense is calculated as (Cost - Salvage Value) / Useful Life = (28,000 JOD - 4,000 JOD) / 5 years = 24,000 JOD / 5 = 4,800 JOD per year.

9When a general partnership is liquidated, which claims must be settled from the cash realized before any amount is paid to the partners for their capital?

A.The partners' capital balances, in the profit-sharing ratio

B.The firm's outside creditors and the liquidation expenses

C.The partners' drawings for the final year

D.The goodwill recorded when the last partner joined

Explanation: Liquidation converts assets into cash and settles obligations in order. Liquidation expenses and the firm's debts to outside creditors are paid before partners receive anything; only the remaining cash is distributed to partners according to their adjusted capital balances.

10During liquidation, partnership assets with a book value of 80,000 JOD are sold for 68,000 JOD, and there are no liabilities. Ramzi's capital is 50,000 JOD and Lina's is 30,000 JOD; they share profits and losses 2:1. How much cash does Ramzi receive?

A.50,000 JOD

B.44,000 JOD

C.42,000 JOD

D.45,333 JOD

Explanation: The loss on realization is 80,000 - 68,000 = 12,000 JOD, shared 2:1, so Ramzi bears 8,000 JOD and Lina 4,000 JOD. Ramzi's adjusted capital is 50,000 - 8,000 = 42,000 JOD, and Lina's is 26,000 JOD; together they equal the 68,000 JOD of cash available.

About the Tawjihi Entrepreneurship & Business Stream Exam

The Palestinian General Secondary Education Certificate Examination (Tawjihi) Entrepreneurship and Business Stream (فرع الريادة والأعمال, formerly the Commercial Stream) is the Grade 12 school-leaving exam for students heading to business, accounting and economics. MOEHE sets national papers in Accounting, Administration and Economics, Small Projects and Mathematics plus the shared English, Arabic, Information Technology and Religious Education papers, and each subject must reach 50%. This page is an independent English-language MCQ study adaptation of the four business and mathematics subjects; the official exam is in Arabic.

Exam sponsor: General Directorate of Assessment, Evaluation and Examinations, Palestinian Ministry of Education and Higher Education (الإدارة العامة للقياس والتقويم والامتحانات — وزارة التربية والتعليم العالي). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

In 2026 Entrepreneurship and Business Stream candidates sat 9 ministerial papers in 8 subjects: English, Accounting, Arabic, Mathematics, Small Projects, Information Technology, Religious Education and Administration and Economics (two papers). Each subject is marked out of 100 and must reach 50%. The first session ran from 20 June to 8 July 2026 and the second session from 15 to 27 August 2026. Papers are in Arabic, apart from English. This bank is an independent English-language MCQ study adaptation of the Grade 12 MOEHE textbooks for Accounting, Administration and Economics, Small Projects and Mathematics. It does not cover the English, Arabic, Information Technology or Religious Education papers, and it is not an official translation or a simulation of the Arabic papers. Amounts are given in Jordanian dinars (JOD), as in the textbooks, or in other currencies where the question says so.

Time Limit

Set per paper in each session's official timetable; in Gaza's 2026 second session, Mathematics, Arabic and English lasted 2 hours and other papers 1.5 hours

Passing Score

At least 50% of the maximum mark in every examined subject; missing 50% in one or more subjects gives the result 'incomplete' (غير مستكمل), and those subjects must be resat

Exam / Certification Fees

120 ILS for regular school students; 200 ILS for private-study candidates

Exam sponsor website

Reported exam pass rate: 74% overall (2026 first session, West Bank including Jerusalem and candidates abroad). Overall figure for all streams announced by Minister Amjad Barham on 24 July 2026 (WAFA). No per-stream rate was published in the sources reviewed, and the Gaza rate was deferred until after the second session. This describes exam candidates, not OpenExamPrep users or results from using our resources. Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

24 practice questions

Accounting (المحاسبة)

General partnership features and formation, fixed capital and current accounts, interest on drawings, profit-sharing schedules, transfers of capital between partners, retirement goodwill, liquidation order and losses, paid-up capital, share issues and oversubscription, preference shares, equity and income-tax entries, plus adjustments, depreciation and closing entries.

27 practice questions

Administration and Economics (الإدارة والاقتصاد)

Job analysis, internal recruitment, performance appraisal and indirect compensation, the consumer buying process, the marketing mix and product life cycle, e-marketing, functions of money, the credit multiplier, murabaha and mudaraba, deposit types, GDP and GNP, the marginal propensity to consume, net investment, public expenditure, direct and indirect taxes, budget deficits and progressive taxation.

22 practice questions

Small Projects (المشاريع الصغيرة)

Entrepreneurial traits, time management, brainstorming and the creative process, team-building stages, purchasing objectives, centralised and hand-to-mouth purchasing, reorder points, FIFO issuing, the risk-management process and risk matrix, risk avoidance and transfer, the 5 Cs of credit, receivables ageing, the balanced scorecard, control and the quick ratio.

14 practice questions

Mathematics (الرياضيات)

Simple and compound interest, effective rates, bond coupons and price changes, matrix order and determinants, marginal cost, maximum profit, tangent slopes, z-scores, standard normal tables and total revenue from marginal revenue by definite integration.

Preparing for the Tawjihi Entrepreneurship & Business Stream Exam

What You Need to Know

Passing score: At least 50% of the maximum mark in every examined subject; missing 50% in one or more subjects gives the result 'incomplete' (غير مستكمل), and those subjects must be resat
Assessment: In 2026 Entrepreneurship and Business Stream candidates sat 9 ministerial papers in 8 subjects: English, Accounting, Arabic, Mathematics, Small Projects, Information Technology, Religious Education and Administration and Economics (two papers). Each subject is marked out of 100 and must reach 50%. The first session ran from 20 June to 8 July 2026 and the second session from 15 to 27 August 2026. Papers are in Arabic, apart from English. This bank is an independent English-language MCQ study adaptation of the Grade 12 MOEHE textbooks for Accounting, Administration and Economics, Small Projects and Mathematics. It does not cover the English, Arabic, Information Technology or Religious Education papers, and it is not an official translation or a simulation of the Arabic papers. Amounts are given in Jordanian dinars (JOD), as in the textbooks, or in other currencies where the question says so.
Time limit: Set per paper in each session's official timetable; in Gaza's 2026 second session, Mathematics, Arabic and English lasted 2 hours and other papers 1.5 hours
Exam / certification fees: 120 ILS for regular school students; 200 ILS for private-study candidates Official sources

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Tawjihi Entrepreneurship & Business Stream: Suggested Study Strategy

1Study from the Grade 12 MOEHE textbooks: Accounting is about companies (partnerships and public shareholding companies), not sole traders.

2Practise full partnership cycles on paper: formation, profit-sharing schedule, a partner's retirement and the liquidation order of payments.

3For Administration and Economics, learn each definition with one Palestinian example, such as an Islamic bank's murabaha or a VAT charge.

4In Small Projects, rehearse the order of each process (risk management, control, creative thinking) because sequence questions are common.

5In Mathematics, practise reading standard normal tables and setting marginal cost or revenue equal to zero to find extrema.

Frequently Asked Questions

What is the difference between the Commercial Stream and the Entrepreneurship & Business Stream?

Entrepreneurship and Business (الريادة والأعمال) is the current name of the former Commercial Stream (الفرع التجاري). Its specialised papers are Accounting, Small Projects and Administration and Economics.

Which papers do Entrepreneurship and Business candidates sit?

The 2026 timetable had 9 papers in 8 subjects: English, Accounting, Arabic, Mathematics, Small Projects, Information Technology, Religious Education and Administration and Economics (two papers).

What is the pass mark?

A candidate passes by scoring at least 50% of the maximum mark in every examined subject. Missing 50% in one or more subjects gives the result 'incomplete' (غير مستكمل), and the candidate must resit and pass those subjects.

How much does it cost to register?

For 2026 the fee was 120 ILS for regular school students and 200 ILS for private-study candidates.

Is this practice bank the official exam?

No. The official papers are in Arabic (except English) and are set by MOEHE. These 87 questions are an independent English-language MCQ study adaptation of Grade 12 Accounting, Administration and Economics, Small Projects and Mathematics. They are not an official translation and do not reproduce ministry papers.