The Center for Educational and Psychological Research at the University of Baghdad organized a training course entitled “Developing and Qualifying Human Resource Leaders.” Present on the second day of the course were two teaching staff from the Post-graduate Institute of Accounting and Financial Studies, Professor Dr. Thaer Sabri Mahmoud Al-Ghabban, lecturing in the Department of Accounting Studies, and Professor Dr. Sabiha Barzan Farhoud, lecturing in the Department of Accounting Studies. A number of employees of the Center for Educational and Psychological Research participated in the training course.
The second day of the course aimed to introduce participants to the general framework of budgets in terms of their concept, importance, economic, social, financial and regulatory dimensions and how to prepare them, and to provide participants with the skill of preparing budgets by learning about the foundations of estimating the budget elements of revenues and expenses and the general rules that govern numbers and estimation, as well as acquiring the skill of budget tabulation in In light of the foundations of classification, and providing participants with the skills of analyzing budgets using several analysis methods and models with the aim of achieving oversight and performance evaluation.
