Department Detail

The aim of the department is to prepare specialists in an academic and practical way, in a way that graduates of this department can work as accountants in any economical units, whether it is private or government sector because any economical sector, small or big, commercial or industrial, production or service without accounting cannot work technically or legally in a proper manner. Study in this department is four years, or four stages, and admissions are for high-school graduates of 12th grade scientific, literary studies, commerce school, and graduates of technical institution. In this department, students will take accounting and all related subjects to accounting from first stage until fourth stage along with subjects such as administration, economics, statistics, market, and special lessons of finance. Upon successful completion of the four years, students of this department will be granted bachelor degree in accounting. 
Countries around the world are becoming more open toward each other and the number of foundations has grown, commercial and economical activities are increasing and widely spread. All the governmental and international entities are demanding transparency in the accounting information that must be organised in a scientific and standard way, for which many professionals are needed. After the events of 2003 in Iraq, the Kurdistan Region became more open to the outside world politically, economically, and commercially. The atmosphere, in the region, became relatively suitable for investment; some international and regional companies started investing in Kurdistan and the economical activities of local companies increased that broadened the business environment of the region. In this perspective, to fulfil the working environment of the region with skilled workers in the field of accounting, opening such department was a reasonable and sound decision.

The Department of Accounting has committed itself to providing distinguished educational, training and advisory services in the accounting and financial fields, which aim to develop society, meet the requirements of the local and regional labour markets, and secure distinguished learning, teaching and research resources that enable access to scientific, professional, and research knowledge to prepare distinguished graduates. The Department is alco committed to providing a set of distinguished and advanced scientific programmes that combine scientific theories and practical application of the contemporary accounting thoughts in order to link between the academia and the requirements of the contemporary world.

Objectives:
1. Providing students with academic and professional knowledge in all areas of accounting.
2. Providing students with the ability to understand the ethical and professional aspects related to accounting and auditing, and the ability to assume professional responsibility.
3. Providing students with the ability to understand, operate and review the accounting system, and prepare and review financial reports in accordance with local and international accounting and auditing standards.
4. Develop students' abilities to research, analyse and diagnose accounting problems and be able to solve them, and develop plans, strategies and executive programmes on sound scientific foundations using modern technologies.
5. Qualifying students for postgraduate studies and scientific research and obtaining higher academic degrees. 6. Qualifying students to obtain local and international professional certificates.
7. Creating scientifically prepared accounting individuals for the public and private sectors.
8. Providing a specialised comparative background on the different accounting systems and the possibility of designing accounting systems.
9. Enabling the students to understand the importance of developing national systems for the purposes of planning at the national level and the impact of the accuracy of the information provided on the soundness of economic decisions at this level.
10. Preparing specialised accounting research and studies with a focus on applied research that provides solutions to practical problems.

Outputs:
1. Preparing academically and professionally specialised accounting individuals for the labour market, whether for the public or private sector.
2. Preparing accountants who understand the ethics of the accounting profession.
3. Preparing accounting individuals with high capabilities in operating the accounting system manually and electronically.
4. Preparing accountants who can analyse and diagnose accounting problems and find logical solutions. 5. Preparing a staff specialised in designing accounting systems.

The Department of Accounting aspires to be the leading department in the field of accounting and auditing sciences at the local and regional levels, and to serve as scientific and technical incubators in auditing and financial and accounting regulation.

Semester	Course	Cource Code	Type	Theory	Practical	ECTS/Credit
Level 1			Compulsory
	Principles of Accounting \|	AC0101	Compulsory	3	2	8
	Principles of Management	AC0102	Compulsory	3	1	6
	Accounting readings in English	AC0103	Compulsory	2	1	5
	Academic Debate	UHDAE0106	Compulsory	1	1	3
	Arabic language	CAE0104	Compulsory	2	1	5
	Kurdology/ History and Geography	UHDAE0105	Compulsory	1	1	3
Level 1			Compulsory
	Principles of Accounting 2	AC0201	Compulsory	2	2	6
	Principles of Statistics	AC0202	Compulsory	2	2	6
	Principles of Economic	AC0203	Compulsory	4	1	7
	Computer	CAE0204	Compulsory	1	3	5
	Kurdology/ Language and Literature	UHDAE0205	Compulsory	1	1	3
	Human Development	UHDAE0206	Compulsory	1	1	3
Level 2			Compulsory
	Intermediate Accounting l	AC0301	Compulsory	2	2	7
	Government Accounting I	AC0302	Compulsory	2	2	6
	Commercial Law	AC0303	Compulsory	3	1	6
	Financial Mathematics	AC0304	Compulsory	2	2	6
	Scientific Research Methods	CAE0305	Compulsory	1	1	5
Level 2			Compulsory
	Intermediate Accounting ll	AC0401	Compulsory	2	2	7
	Government Accounting ll	AC0402	Compulsory	2	1	5
	Marketing Management	AC0403	Compulsory	3	1	6
	Comprehensive and Islamic Banks	AC0404	Compulsory	3	1	6
	Public Finance	AC0405	Compulsory	3	1	6
Level 3			Compulsory
	Unified Accounting System _Balance sheet accounts	AC0501	Compulsory	2	2	6
	partnership Accounting	AC0502	Compulsory	2	1	5
	Auditing & Control	AC0503	Compulsory	3	2	7
	Operations Research	AC0504	Compulsory	2	2	6
	Taxation Accounting	AC0505	Compulsory	2	2	6
Level 3			Compulsory
	Unified Accounting System _Result accounts	AC0601	Compulsory	2	2	6
	Corporations Accounting	AC0602	Compulsory	2	1	5
	Banks Accounting	AC0603	Compulsory	2	2	6
	Financial analysis and discussion of financial statements	AC0604	Compulsory	2	2	6
	Cost Accounting	AC0605	Compulsory	3	2	7
Level 4			Compulsory
	Agricultural Accounting	AC0701	Compulsory	2	2	6
	Managerial Accounting I	AC0702	Compulsory	2	1	5
	Advanced cost accounting in English	AC0703	Compulsory	3	2	7
	International Accounting criteria	AC0704	Compulsory	3	1	7
	Scientific Research Methods	CAE0705	Compulsory	1	1	5
Level 4			Compulsory
	Oil Companies Accounting	AC0801	Compulsory	2	2	6
	Managerial Accounting II	AC0802	Compulsory	2	1	5
	Accounting theory	AC0803	Compulsory	3	1	7
	Accounting Information System	AC0804	Compulsory	3	1	7
	Graduation Research Project	CAE0805	Compulsory	0	2	5

Accounting Department

Law Course