Program Specification
Course Synopsis
CORE COURSES
FIRST SEMESTER
AC110 Principle of Accounting I
Principle of accounting shape the recording of nearly every business transaction in the business world. The creation of these principles is no small task and can sometimes seem nearly arbitrary. However, understanding the objectives of generally accepted accounting principles, provides insight into how these principles are created and makes it easier to remember accounting rules.
This module has the following key purposes:
1. The purpose of study the principles of accounting is to accumulate and report on financial information about the performance, financial position, and cash flows of a business.
2. Information is then used to reach decisions about how to manage the business, or invest in it, or lend money to it.
Financial statements are assembled under certain sets of rules, known as accounting frameworks.
AC111 Principle of Management
Management is an introductory management course that provides students with the essential tools required of today’s effective supervisors or managers. The course combines theoretical, how-to information, with practical applications. Students are required to draw on their own experiences, to research information, and to apply their knowledge to typical management situations. The course provides students with a balance of soft and hard skills. The soft skills students will develop and apply to realistic case studies include communication, problem-solving, decision-making, negotiating, planning and organizing, time management, facilitating, and coordinating. The hard skills include setting goals and objectives; preparing forecasts and budgets; using planning and organizing tools; maintaining records; drafting training and development plans, procedural checklists, and reward initiatives; and developing strategies.
The module is prepared to give students an understanding of:
a. the principles of management
b. the process of management
c. decision making
d. organization behavior
e. organization
f. leadership
AC112 Principle of statistics
Introduction statistics , descriptive statistics , level of measurements , data collection , numerical and graphical presenting of data , frequency distribution , graphical presenting of data , simple bar chart , multiple bar chart , pie chart , line graph , histogram , measure of central tendency , mean , weighted mean , median , mode , standard deviation , mean deviation , Principle of Statistics is an introductory course that assume no prior knowledge of statistics but does assume some knowledge of high school algebra. This course is intended to introduce students to fundamental concepts of statistics and to provide the students with skills that can be applied in their everyday lives, and it will familiarize you with the basic of statistical thinking, language, and techniques, thus equipping you to intelligently address these questions that have real life consequences and effects. Basic statistical concepts and methods are presented in manner that emphasize understanding the principles of data collection and analysis rather than theory. Much of the course will be devoted to discussions of how statistics is commonly used in the real-life world. The primary goal of the course is to help students understand how the process of posting a question, collecting data relevant to that question, analyzing data, and interpreting data can help them find answers to real problems from their world.
Module Learning Outcomes
1. Understand and communicate results as well as to analyze and draw conclusion on their own.
2. Compute and interpret summarizing statistics, such as Mean, Median, Mode, and Standard Deviation.
3. Think critically about the statistical claims often encountered in our daily lives
4. Learn basic techniques for exploring and describing data sets.
5. Understand of sampling and population of the data.
6. Learn some statistical graphics
7. Understand the measurements of the central tendency.
8. Understand the measures of variance.
9. Apply statistical methods learned to help solve interesting and realistic problems across a variety of fields.
AC113 Computer Application
In this module the basics of computer hardware and software will be introduced to students in order to prepare them with necessary computer knowledge and working abilities in their both personal and academic life. Students will be instructed theoretically and practically on using computer hardware components, operating systems, browsing and searching techniques, designing presentations, working with text processors, and working on data spreadsheets.
Upon completing this course, students will be able to:
1. Work on Windows Operating System (Windows 10).
2. Using Learnata (e-learning System) and emails
3. Search using google search engine and several important websites
4. Prepare a MS PowerPoint presentation with well-designed and organized slides having notes, header, footer, date, time, and applying appropriate animations and transition.
5. Using MS Word document for processing texts, organizing data tables and shapes with a friendly format, generating automatic table of contents, inserting citations and references bibliography.
6. Using MS Excel for processing data tables, formatting table cells, analyzing data, applying formulas & functions, and using charts.
AC114 Academic Debate
This course is designed to develop students’ skills in academic thinking, communication, argumentation and debate. The topics of this course train students to think critically, to be creative, communicative, and a qualified manager who respect others’ points of view and lead academic arguments as well. It is about Identifying problems and offer appropriate suggestions for solving such problems.
The course trains them to apply different sources for academic communication, also to generate knowledge. Furthermore, students are directed to raise questions and analyze the scientific texts logically and critically. They are provided with opportunities to practice and develop their skills by writing their ideas on the material studied and on their own learning. Moreover, they are prepared to do influent presentations, and to write academic reports related to their study as well.
Upon completion to this course students should have knowledge about, and be able to:
1. Respecting diversity of social relations in communities.
2. Developing Critical thinking and confident decision making.
3. Writing reports, includes their specific study kind of reports, paraphrasing their required texts.
4. Preparing and giving presentations, and doing debates as well.
5. Writing a professional CV and knowing some ideas about how to do successful job interviews.
SECOUND SEMESTER
AC120 Principle of Accounting II
This course is designed to give the beginner business students a general understanding of the purpose of accounting, the capacity to perform basic accounting functions, and a working knowledge in financial statement preparation.
The following points will show the general objectives of this course:
- Analyze routine business transactions and events,
- Record all the financial transactions in journals and ledgers, summarize recorded data, and determine effects of internal value changes within the business enterprise,
- Understand both accounting theory and practice which will prepare you for continued study in accounting or to acquire the ability to manage personal and career finances.
AC121 Government Accounting
1. Provide the student with the necessary knowledge about a branch of accounting that belongs to non-profit units that depend on annual allocations in the state budget.
2. Provide the student with knowledge about the structure of the government organization and the executive branch of the general budget and the method of central and decentralized implementation of the public treasury organs.
3. Preparing professional cadres to work in the government sector and institutions centrally funded by the state treasury.
Module Learning Outcomes:
Upon completion of this subject, we expect the student to be familiar with the following:
Good knowledge about the structure of government regulation and the executive branch of the general budget and the method of central and decentralized implementation of the public treasury organs
Necessary knowledge about a branch of accounting that belongs to non-profit units.
AC122 Principle of Economics
The course deals with basic economic principles that help us understand the process of decision making by individuals and societies. We analyze the fundamental economic activities of production, distribution, exchange, and consumption at both the micro and macro level. Besides developing an understanding of the functioning of a free market system, we also critically examine the controversies that surround the use of public policies for the greater common good.
Module Learning Outcomes:
Describe and explain how economic principles models can be used to analyses the economy as a whole.
Describe and explain how government policy influences microeconomic choices and macroeconomic outcomes.
AC123 English Terminology
The focus of this module can be on the most relevant topics and language for students, by reading technical and realistic texts, and keep students up-to date with recent developments in the language students need for business which reflects the recent developments in technology, global relations and financial practice.
Furthermore, teaching vocabulary with expressions, and grammar practice to give the students the tools to use English in a variety of work-based situations and provided practices in using language, so students can apply the language they learn to their own work or study.
Module Learning Outcomes:
At the end of this course students will be able to talk and write about accounting expressions needed in their working and academic life, they can identify the major accounting terminologies such balance sheet, liabilities, assets, profit, etc.
On the other hand, they will understand to identify and classify different parts of speech and tens in English grammar as well in order to applying them in speaking and writing influentially in English.
THIRD SEMESTER
AC230 Intermediate of Accounting I
1. Providing the student with a comprehensive idea about: the general framework of medium accounting in terms of nature, characteristics, final accounts and financial statements for commercial and industrial establishments.
2. Know the applicant of the settlement adjustments of the prepayments and receivables related to expenses and revenues.
3. Knowledge of the student accounting for fixed assets in terms of purchase and how to calculate the extinction and registration, as well as the sale and replacement of these assets.
4. Settlement of accounts receivable.
5. Inventory of goods inventory (inventory of goods).
6. Matching the bank statement.
7. Student knowledge of accounting treatments invested shares and bonds.
AC231 Unified Accounting System I
1. Teach students the general principles and concepts of the unified accounting system and how to prove the constraint treatments and keep their records and prepare the final accounts.
2. Recognize and record financial operations in the project books of income and expenses according to the unified accounting system and indebtedness in favor of the project, assets, liabilities and equity.
Handling and controlling the project assets of cash or cash equivalents.
4- Report on the results of the profit or loss realized during the financial period and determine the financial position of the project.
5-Provide financial information about the activity and economic resources for the purpose of making decisions.
AC232 Cost Accounting
This module will help the student to understand the meaning of cost and cost accounting and, how calculating total costs and cost per unit of production in manufacturing companies Cost system designs (Job-Order Costing and Process Costing) are the major subjects that this module covers, it is prepared for students in the accounting department, and Understand Pricing Methods of Issued Materials. Therefore, it is supposed to help students to define all classes of costs and the way they could be recorded in business. It is also expected to decide on the appropriate method of calculating and recording costs for different business, especially regarding manufacturing sectors. Consequently, it will provide information related to competition and make a rational decision in business.
The aim of this course is to enable a student to define cost, recognize the different types of costs, calculating and preparing the schedule of cost. It covers the subject of cost system design in manufacturing companies. Via theoretical and practical methods in the class, the module aims to provide a wide range of information concerning cost accounting for manufacturing companies. It is aimed to provide the student with information about allocating indirect costs according to the traditional costing system and Activity-Based Costing method. Students will be taught how to prepare income statement and schedule of cost of goods manufactured.
AC233 Specialized Accounting (BANK)
The finance aspect could be a major a part of any business in an exceedingly society that is principally managed by banking sector. The activities of banking meted out by banks and its major competitor’s are the foremost distinguished activities. The banking sector plays a very important and prestigious role within the economy, whether or not at the native, regional or international level.
Banks are delineated in their simplest kind because the place wherever cash and demand meet.
AC234 TAXATION
The course aims to introduce students to the applicable tax law in Iraq; And training them on how to implement the articles of this law in practice, and prepare them to practice this functionally.
It also determines the tax base and its consequences in Iraq, and the inputs of tax accounting material and how to address and output accounting information.
Module Learning Outcomes:
The importance of this course stems from the fact that taxes of all kinds are one of the important sources of state revenues through which they are able to direct these revenues obtained from various sources to undertake works and projects that benefit society.
This course is designed to expand the student\\'s perception in her daily life, for example how the taxpayer pays the tax to the tax department and at what time and why; Are all persons taxable or not; What other types of public revenues are compared to taxation; And what expenses are allowed to be loaded into the tax base.
FOURTH SEMESTER
AC240 Intermediate of Accounting II
By explaining how to prepare the final accounts and the purpose of preparing them at the end of the financial period, the final accounts vary according to the nature of the business enterprises. In commercial establishments, final accounts consist of trading account and profit and loss account. Industrial establishments consist of operating account, trading account and profit and loss account.
Due to the importance of cash in the enterprise management is concerned to take some measures to ensure the correctness
Payments and cash receipts, and the poor use of money, and controls, including
Identify those responsible for the treasury and inventory the treasury to match the actual balance of cash
With the book balance of funds. Therefore, this chapter deals with the accounting treatment of the fund\\'s inventory as well as the inventory of the company\\'s account in the bank, i.e., settling the bank account through the preparation of the bank\\'s statement of conformity
AC241 Unified Accounting System II
The student can work in the financial departments in any of the service or commercial private companies, and by working in accordance with the accounting rules and procedures studied, he will be able to record the financial and economic events of the company properly and effectively, as well as be able to prepare reports and financial statements and accounting, that is, at the end Contributes to the control of the funds of the company in which it operates and provide financial information on how to exploit those funds and statement of the results of the company\\'s profit or loss and show the company\\'s rights and obligations, as it can and through the financial information provided by The success of the decisions taken by the departments of those companies or other entities Such as investors, creditors.
AC242 Accounting for Partnership
In the current development of business and management, it is crucial for accounting students to gain wide range of information and knowledge regarding companies who have vital role in this development. The aim of this course is to enable student to understand the most important characteristics and working tasks regarding management and accounting in partnership companies. The module plans to provide information on how to form partnership and what are the required procedures to be carried out with regard to accounting. Via theoretical and practical methods in class, the module aims to provide students with various and up to date issues and challenges in partnerships.
Module Learning Outcomes:
By the end of the course, student should be able to:
1. Define partnerships and differentiate the different types.
2. Recognize partnerships based on their characteristics.
3. Explain where the major differences lie in the accounting for corporations and partnerships.
4. Record and analyze the advanced financial transactions in partnerships.
5. Understand the nature of capital in partnerships and its changes.
6. Understand the right and obligations of partners according to their shares.
7. Apply the accounting methods for the recording of the retirement of a partner.
8. Prepare the journal entries to record the liquidation of a partnership when a cash payment to partners is made only after the sale of all of the partnership assets.
AC243 Auditing
You will have the chance to explore strategic communications, digital public relations practice, public relations theory, strategy, marketing and branding, business and entrepreneurship, journalism and professional development.
We offer a varied and flexible degree, so you can shape your course to match your career goals as well as developing your own interests.
Module Learning Outcomes:
After completing this course, students are expected and be able to:
You can discover how PR is important for the success of all companies, and learn about the benefits of developing lasting relationships with other companies and professionals, including news reporters, advertisers and marketers, media practitioners and politicians.
You will develop creative skills to manage digital media campaigns and direct strategic, international communications, specializing in PR. You can also study distinct pathways in digital and practical media, film and journalism.
Our PR and Media graduates are truly experiential. They have careers in:
- PR and Marketing
- Journalism
- Digital Marketing
- TV and Radio
- Publishing
AC244 Accounting Information System
This course aims to provide students with a wide variety of technology and business analysis concepts and skills. The course is designed to show how current changes in accounting and technology affect accountant’s future roles. This course in particular takes a broad view of accounting information systems that emphasizes the accountants’ roles in the use, management, design, and evaluation of the systems and the management information that they produce. This helps accounting students in experiencing the benefit of learning information technology/information services (IT/IS) concepts and using IT/IS skills in accounting. The course mainly focus on business processes, business requirements, how information technology supports those requirements, and how accountants contribute. The business processes involves in handling a large amounts of data and it also involves retrieving data for decision making.
Module Learning Outcomes:
The key student learning outcomes are as follows:
1. Understanding the basic activities performed in the major business cycles and applying the understanding through the use of an accounting system how the accounting information flows through the system.
2. Identification of the data that needs to be collected to enable managers to plan, evaluate and control business activities of an organization.
3. Obtain an awareness of the risk of fraud and the motives and techniques to perpetrate fraud
4. Develop an understanding of the fundamentals of information security and database technology
5. Understand the use of flowcharts as a documentation tool and demonstrate their application related to an identified processes.
6. Comprehend the steps in the system development process
AC245 Summer Training
1. Summer training is a practical training for students within two months in governmental and private institutions. It is held throughout the world\\'s universities and institutes as part of the educational needs and obtaining a certificate of justice. And during the training that starts from 1st of Jun to 31st of July, the student acts as an employee and works where he/she performs the training. The training has pass and fail status by a practical and an academic supervisor.
2. The purpose of having summer training is to mix the learner with the world of work and to be familiar with the way he/she works in practice. Each student will have the expertise in the appropriate institutions according to the part he or she is studying.
To do this training students should work as an intern for that institution, he/she will be taught to work in his/her specialty and also the ability of the student to innovate when the science he/she has learned during his years of study can put it into practice during the training.
3. Summer training, as mentioned in the first point, is a condition for obtaining a degree in education, as it is done in all universities and institutes around the world, in the Kurdistan Region of Iraq, all public and private universities and institutions must meet conditions, as it is one of the instructions by the Ministry of Higher Education and Scientific Research and Students of all different departments and specialists must do so.
