Department of Accounting
Academic Program
Academic Program
Accounting
| First Stage, First Semester | First Stage, Second Semester | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Course Code | Course Title | Th | Pr | CrHrs | Course Code | Course Title | Th | Pr | CrHrs |
| C0002 | Computer Skills | 4 | 0 | 3 | ACCN124 | Accounting readings in English | 3 | 0 | 3 |
| C0478 | English Language | 3 | 0 | 3 | ACCN112 | Computer Skills II | 3 | 0 | 3 |
| C0003 | Kurdology/Language | 3 | 0 | 3 | C0616 | Kurdology/ History & Culture | 3 | 0 | 3 |
| ACCN113 | Principles of Accounting I | 3 | 0 | 3 | ACCN123 | Principles of Accounting I | 3 | 0 | 3 |
| ACCN111 | Principles of Management I | 3 | 0 | 3 | ACCN121 | Principles of Management II | 3 | 0 | 3 |
| C0008 | Scientific Debate | 3 | 0 | 3 | ACCN122 | Scientifics Debate II | 3 | 0 | 3 |
| Second Stage, First Semester | Second Stage, Second Semester | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Course Code | Course Title | Th | Pr | CrHrs | Course Code | Course Title | Th | Pr | CrHrs |
| ACCN100 | Commercial law | 3 | 0 | 3 | ACCN224 | Accounting Application software | 4 | 0 | 3 |
| ACCN214 | Financial Mathematics | 3 | 0 | 3 | ACCN222 | Governmental Accounting II | 3 | 0 | 3 |
| ACCN212 | Governmental Accounting I | 3 | 0 | 3 | ACCN221 | Intermediate Accounting II | 3 | 0 | 3 |
| ACCN211 | Intermediate Accounting I | 3 | 0 | 3 | CODE0 | Principles of Economics | 3 | 0 | 4 |
| ACCN215 | Principles of Economics | 3 | 0 | 3 | ACCN225 | Principles of Statistics | 4 | 0 | 3 |
| ACCN213 | Public Finance | 3 | 0 | 3 | ACCN223 | Taxation Accounting | 3 | 0 | 3 |
| Third Stage , First Semester | Third Stage , Second Semester | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Course Code | Course Title | Th | Pr | CrHrs | Course Code | Course Title | Th | Pr | CrHrs |
| ACCN313 | ِAccounting for Partnership | 3 | 0 | 3 | ACCN323 | Accounting for corporations | 3 | 0 | 3 |
| ACCN314 | Bank Accounting | 3 | 0 | 3 | ACCN324 | Accounting for Hospitality | 3 | 0 | 3 |
| ACCN311 | Cost Accounting I | 3 | 0 | 3 | ACCN325 | Adv. Operation Research | 3 | 0 | 3 |
| ACCN326 | Financial Statement Analysis | 3 | 0 | 3 | ACCN321 | Cost Accounting II | 3 | 0 | 3 |
| ACCN315 | Operation Research | 3 | 0 | 3 | ACCN322 | Unified Accounting System II | 3 | 0 | 3 |
| Fourth Stage, First Semester | Fourth Stage, Second Semester | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Course Code | Course Title | Th | Pr | CrHrs | Course Code | Course Title | Th | Pr | CrHrs |
| C0026 | Accounting Theory | 3 | 0 | 3 | C0025 | Accounting Information Systems | 2 | 0 | 2 |
| C0027 | Advanced Cost Accounting | ( English ) | 3 | 0 | 3 | C0900 | Adv. Cost Accounting (English) 2 | 3 | 0 | 3 |
| C0903 | Audit of Accounts | 3 | 0 | 3 | C0902 | Agricultural Accounting | 3 | 0 | 3 |
| C0054 | Graduate Research | 2 | 0 | 2 | C0028 | Auditing & Financial Control | 3 | 0 | 3 |
| C0024 | Managerial Accounting | | 3 | 0 | 3 | C0029 | International Accounting & National Accounts | 2 | 0 | 2 |
| ACCN416 | Oil Accounting | 2 | 0 | 2 | C0901 | Managerial Accounting 2 | 3 | 0 | 3 |
Accounting Program
(ACCN)
Restructured Curriculum Framework
(Based on semester courses & CrHrs)
2021/2022
|
General education requirements (15 CrHrs) |
|||
|
Code |
Name |
CrHrs |
Prereq |
|
GKRD101 |
Kurdology/ language |
3 |
Univ. Requirement |
|
GACD104 |
Scientific debate |
3 |
Univ. Requirement |
|
GENG103 |
English language |
3 |
Univ. Requirement |
|
GKRD102 |
Kurdology/ history & culture |
3 |
Univ. Requirement |
|
GCMS105 |
Computer skills |
3 |
Univ. Requirement |
|
Compulsory college requirements (23 CrHrs) |
|||
|
Code |
Name |
CrHrs |
Prereq |
|
ACCN113 |
Principles of Economics I |
3 |
Faculty. Requirement |
|
ACCN123 |
Principles of Economics II |
3 |
ACCN113 |
|
ACCN112 |
Principles of Management I |
3 |
Faculty. Requirement |
|
ACCN122 |
Principles of Management II |
3 |
ACCN112 |
|
ACCN111 |
Principles of Accounting II |
3 |
Faculty. Requirement |
|
ACCN121 |
Principles of Accounting II |
3 |
ACCN111 |
|
ACCN215 |
Principles of Statistics |
3 |
Faculty. Requirement |
|
ACCN417 |
Scientific Research methods |
2 |
Faculty. Requirement |
|
Specialization compulsory courses (62 CrHrs) |
|||
|
Code |
Name |
CrHrs |
Prereq |
|
ACCN211 |
Intermediate Accounting I |
3 |
ACCN111 |
|
ACCN221 |
Intermediate Accounting II |
3 |
ACCN211 |
|
ACCN212 |
Governmental Accounting II |
3 |
ACCN111 |
|
ACCN222 |
Governmental Accounting II |
3 |
ACCN212 |
|
ACCN314 |
Bank Accounting |
3 |
ACCN111 |
|
ACCN223 |
Taxation Accounting |
3 |
ACCN111 |
|
ACCN311 |
Cost Accounting I |
3 |
ACCN111 |
|
ACCN321 |
Cost Accounting II |
3 |
ACCN311 |
|
ACCN312 |
Unified accounting system I |
3 |
ACCN111 |
|
ACCN322 |
Unified accounting system II |
3 |
ACCN312 |
|
ACCN313 |
Accounting for partnership |
3 |
ACCN111 |
|
ACCN323 |
Accounting for corporation |
3 |
ACCN111 |
|
ACCN414 |
Auditing for accounts |
3 |
ACCN111 |
|
ACCN424 |
Auditing and financial control |
3 |
ACCN414 |
|
ACCN412 |
Managerial Accounting I |
3 |
ACCN111 |
|
ACCN422 |
Managerial Accounting II |
3 |
ACCN412 |
|
ACCN411 |
Advanced cost accounting II |
3 |
ACCN111 |
|
ACCN421 |
Advanced cost accounting II |
3 |
ACCN411 |
|
ACCN425 |
Accounting theory and IAS |
3 |
ACCN111 |
|
ACCN416 |
International accounting and national accounts |
3 |
ACCN111 |
|
ACCN426 |
Graduate research |
2 |
ACCN417 |
|
Elective cources (9 CrHrs) |
|||
|
Code |
Name |
CrHrs |
Prereq |
|
ACCN415 |
Accounting information systems |
3 |
ACCN111 |
|
ACCN423 |
Accounting for oil |
3 |
ACCN111 |
|
ACCN315 |
Financial statement analysis |
3 |
ACCN111 |
|
ACCN226 |
Accounting for tourism companies |
3 |
ACCN111 |
|
ACCN317 |
Production and operations management |
3 |
ACCN112 |
|
ACCN427 |
Corporate governance |
3 |
ACCN111 |
|
Supplementary courses (27CrHrs) |
|||
|
Code |
Name |
CrHrs |
Prereq |
|
ACCN224 |
Accounting application software |
3 |
GCMS105 |
|
ACCN213 |
Public finance |
3 |
ACCN113 |
|
ACCN214 |
Financial mathematics |
3 |
|
|
ACCN225 |
Commercial law |
3 |
|
|
ACCN316 |
Liner Programming |
3 |
ACCN215 |
|
ACCN325 |
Operation research |
3 |
ACCN316 |
|
ACCN413 |
Accounting for Agriculture |
3 |
ACCN111 |
|
ACCN124 |
Accounting reading in English |
3 |
ACCN111 |
|
ACCN324 |
Accounting for hospitality |
3 |
ACCN111 |