{"id":140,"date":"2023-03-30T19:12:48","date_gmt":"2023-03-30T16:12:48","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?page_id=140"},"modified":"2025-08-18T10:08:32","modified_gmt":"2025-08-18T07:08:32","slug":"accounting-studies-department","status":"publish","type":"page","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?page_id=140","title":{"rendered":"Vocabulary of the Department of Accounting Studies"},"content":{"rendered":"

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Vocabulary of the Department of Accounting Studies<\/span><\/h3>\n<\/div><\/div><\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_separator border_width=”4″][\/vc_column][\/vc_row][vc_row][vc_column width=”1\/2″][vc_cta h2=”Specialization in chartered accountant” h2_font_container=”tag:h3|text_align:left” h4=”First academic year” el_width=”lg” use_custom_fonts_h2=”true”]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Study subjects:<\/strong> Chartered accountant \/first stage<\/strong><\/span><\/td>\n<\/tr>\n
\u00a0<\/strong><\/span><\/td>\nsubject<\/strong><\/span><\/td>\nunits<\/strong><\/span><\/td>\nTheoretical hours<\/strong><\/span><\/td>\nPractical hours<\/strong><\/span><\/td>\n<\/tr>\n
1<\/strong><\/span><\/td>\n1\\Audit<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n<\/tr>\n
2<\/strong><\/span><\/td>\nCost accounting<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n<\/tr>\n
3<\/strong><\/span><\/td>\nFinancial Accounting\/1<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n<\/tr>\n
4<\/strong><\/span><\/td>\nManagerial economics<\/strong><\/span><\/td>\n2<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n2<\/strong><\/span><\/td>\n<\/tr>\n
5<\/strong><\/span><\/td>\nEnglish<\/strong><\/span><\/td>\n1<\/strong><\/span><\/td>\n2<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
6<\/strong><\/span><\/td>\nAccounting theory<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n<\/tr>\n
7<\/strong><\/span><\/td>\nPractical Training<\/strong><\/span><\/td>\n8<\/strong><\/span><\/td>\nAccording to the institute\u2019s law, week (25)<\/strong><\/span><\/td>\n<\/tr>\n
8<\/strong><\/span><\/td>\nThe total number of units<\/strong><\/span><\/td>\n23<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_cta][\/vc_column][vc_column width=”1\/2″][vc_cta h2=”Specialization in cost and managerial accountant” h2_font_container=”tag:h3|text_align:left” h4=”first academic year” use_custom_fonts_h2=”true”]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
1<\/td>\nCost accounting<\/td>\n3<\/td>\n<\/td>\n3<\/td>\n<\/tr>\n
2<\/td>\nFinancial Accounting\/1<\/td>\n3<\/td>\n<\/td>\n3<\/td>\n<\/tr>\n
3<\/td>\nEnglish<\/td>\n1<\/td>\n2<\/td>\n<\/td>\n<\/tr>\n
4<\/td>\nStatistics and quantitative methods<\/td>\n2<\/td>\n<\/td>\n2<\/td>\n<\/tr>\n
5<\/td>\nManagerial economics<\/td>\n2<\/td>\n<\/td>\n2<\/td>\n<\/tr>\n
6<\/td>\nAccounting theory<\/td>\n3<\/td>\n<\/td>\n3<\/td>\n<\/tr>\n
7<\/td>\nPractical Training<\/td>\n8<\/td>\nAccording to the institute\u2019s law, week (25)<\/td>\n<\/tr>\n
8<\/td>\nThe total number of units<\/td>\n22<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_cta][\/vc_column][\/vc_row][vc_row][vc_column width=”1\/2″][vc_cta h2=”” h2_font_container=”tag:h3|text_align:left” h4=”Second academic year” use_custom_fonts_h2=”true”]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Study subjects: Chartered accountant \/second stage<\/strong><\/span><\/td>\n<\/tr>\n
Nu<\/strong><\/span><\/td>\nsubject<\/span><\/td>\nunits<\/strong><\/span><\/td>\nTheoretical hours<\/strong><\/span><\/td>\nPractical hours<\/strong><\/span><\/td>\n<\/tr>\n
1<\/strong><\/span><\/td>\n2\\Audit<\/span><\/td>\n3<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n<\/tr>\n
2<\/strong><\/span><\/td>\n2\\Financial Accounting<\/span><\/td>\n3<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n<\/tr>\n
3<\/strong><\/span><\/td>\nUnified accounting systems<\/span><\/td>\n2<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n2<\/strong><\/span><\/td>\n<\/tr>\n
4<\/strong><\/span><\/td>\nStrategic management<\/span><\/td>\n2<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n2<\/strong><\/span><\/td>\n<\/tr>\n
5<\/strong><\/span><\/td>\nBusiness Law<\/span><\/td>\n2<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n2<\/strong><\/span><\/td>\n<\/tr>\n
6<\/strong><\/span><\/td>\nAccounting applications on the computer<\/span><\/td>\n2<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n2<\/strong><\/span><\/td>\n<\/tr>\n
7<\/strong><\/span><\/td>\nScientific research method<\/span><\/td>\n2<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n2<\/strong><\/span><\/td>\n<\/tr>\n
8<\/strong><\/span><\/td>\n2\\English<\/span><\/td>\n1<\/strong><\/span><\/td>\n2<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
9<\/strong><\/span><\/td>\nPractical Training<\/span><\/td>\n8<\/strong><\/span><\/td>\nAccording to the institute\u2019s law, week (25)<\/strong><\/span><\/td>\n<\/tr>\n
10<\/strong><\/span><\/td>\nThe total number of units<\/span><\/td>\n25<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_cta][\/vc_column][vc_column width=”1\/2″][vc_cta h2=”” h2_font_container=”tag:h3|text_align:left” h4=”second academic year” use_custom_fonts_h2=”true”]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0<\/strong><\/span><\/td>\nStudy subjects specialize in Cost and managerial accountant\/ second stage\u00a0\u00a0 <\/strong><\/span><\/td>\n<\/tr>\n
1<\/strong><\/span><\/td>\nSubject<\/strong><\/span><\/td>\nUnits<\/strong><\/span><\/td>\nTheoretical hours<\/strong><\/span><\/td>\nPractical hours<\/strong><\/span><\/td>\n<\/tr>\n
2<\/strong><\/span><\/td>\nFinancial Accounting \/2<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n<\/tr>\n
3<\/strong><\/span><\/td>\nAdvanced cost accounting<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n<\/tr>\n
4<\/strong><\/span><\/td>\nOperations Research<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n<\/tr>\n
5<\/strong><\/span><\/td>\nScientific research method<\/strong><\/span><\/td>\n2<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n2<\/strong><\/span><\/td>\n<\/tr>\n
6<\/strong><\/span><\/td>\nStrategic management<\/strong><\/span><\/td>\n2<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n2<\/strong><\/span><\/td>\n<\/tr>\n
7<\/strong><\/span><\/td>\nAccounting applications on the <\/strong><\/span><\/p>\n

computer<\/strong><\/span><\/td>\n

2<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n2<\/strong><\/span><\/td>\n<\/tr>\n
8<\/strong><\/span><\/td>\n2\\English<\/strong><\/span><\/td>\n1<\/strong><\/span><\/td>\n2<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
1<\/strong><\/span><\/td>\nPractical Training<\/strong><\/span><\/td>\n8<\/strong><\/span><\/td>\nAccording to the institute\u2019s law, week (25)<\/strong><\/span><\/td>\n<\/tr>\n
\u00a0<\/strong><\/span><\/td>\nThe total number of units<\/strong><\/span><\/td>\n24<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_cta][\/vc_column][\/vc_row][vc_row][vc_column width=”1\/2″][vc_cta h2=”” h4=”Third academic year”]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Study subjects: Chartered accountant \/third stage<\/td>\n<\/tr>\n
Nu<\/td>\nsubject<\/td>\nunits<\/td>\nTheoretical hours<\/td>\nPractical hours<\/td>\n<\/tr>\n
1<\/td>\nAdvanced auditing<\/td>\n3<\/td>\n<\/td>\n3<\/td>\n<\/tr>\n
2<\/td>\nAdvanced financial accounting<\/td>\n3<\/td>\n<\/td>\n3<\/td>\n<\/tr>\n
3<\/td>\nAdvanced cost accounting<\/td>\n3<\/td>\n<\/td>\n3<\/td>\n<\/tr>\n
4<\/td>\nSpecialized accounting systems<\/td>\n2<\/td>\n<\/td>\n2<\/td>\n<\/tr>\n
5<\/td>\nAdvanced financial management<\/td>\n2<\/td>\n<\/td>\n2<\/td>\n<\/tr>\n
6<\/td>\nTax accounting<\/td>\n2<\/td>\n<\/td>\n2<\/td>\n<\/tr>\n
7<\/td>\nPractical Training<\/td>\n8<\/td>\nAccording to the institute\u2019s law, week (25)<\/td>\n<\/tr>\n
8<\/td>\nThe total number of units<\/td>\n23<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_cta][\/vc_column][vc_column width=”1\/2″][vc_cta h2=”” h2_font_container=”tag:h3|text_align:left” h4=”Third academic year” use_custom_fonts_h2=”true”]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Study subjects specialize in Cost and managerial accountant\/ third stage<\/strong><\/span><\/td>\n<\/tr>\n
Nu<\/strong><\/span><\/td>\nSubject<\/strong><\/span><\/td>\nUnits<\/strong><\/span><\/td>\nTheoretical hours<\/strong><\/span><\/td>\nPractical hours<\/strong><\/span><\/td>\n<\/tr>\n
1<\/strong><\/span><\/td>\nSpecialized accounting systems<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n<\/tr>\n
2<\/strong><\/span><\/td>\nInternal control systems<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n<\/tr>\n
3<\/strong><\/span><\/td>\naccounting administration<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n3<\/strong><\/span><\/td>\n<\/tr>\n
4<\/strong><\/span><\/td>\nOperations Management<\/strong><\/span><\/td>\n2<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n2<\/strong><\/span><\/td>\n<\/tr>\n
5<\/strong><\/span><\/td>\nBusiness Law<\/strong><\/span><\/td>\n2<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n2<\/strong><\/span><\/td>\n<\/tr>\n
6<\/strong><\/span><\/td>\nPractical Training<\/strong><\/span><\/td>\n8<\/strong><\/span><\/td>\nAccording to the institute\u2019s law, week (25)<\/strong><\/span><\/td>\n<\/tr>\n
\u00a0<\/strong><\/span><\/td>\nThe total number of units<\/strong><\/span><\/td>\n21<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_cta][\/vc_column][\/vc_row][vc_row][vc_column width=”1\/2″][vc_cta h2=”” h2_font_container=”tag:h3|text_align:left” h4=”Fourth academic year” use_custom_fonts_h2=”true”]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Study subjects: Chartered accountant \/forth \u00a0stage<\/strong><\/td>\n<\/tr>\n
<\/td>\nsubject<\/td>\nunits<\/td>\nTheoretical hours<\/td>\nPractical hours<\/td>\n<\/tr>\n
1<\/td>\naccounting administration<\/td>\n3<\/td>\n<\/td>\n3<\/td>\n<\/tr>\n
2<\/td>\nAccounting Information Systems<\/td>\n3<\/td>\n<\/td>\n3<\/td>\n<\/tr>\n
3<\/td>\nStatistics and quantitative methods<\/td>\n2<\/td>\n<\/td>\n2<\/td>\n<\/tr>\n
4<\/td>\nInternational accounting and auditing standards<\/td>\n3<\/td>\n<\/td>\n3<\/td>\n<\/tr>\n
5<\/td>\nResearch seminar in accounting and auditing<\/td>\n2<\/td>\n<\/td>\n2<\/td>\n<\/tr>\n
6<\/td>\nFeasibility studies and project evaluation<\/td>\n2<\/td>\n<\/td>\n2<\/td>\n<\/tr>\n
7<\/td>\nPractical Training<\/td>\n8<\/td>\nAccording to the institute\u2019s law, week (25)\u0627<\/td>\n<\/tr>\n
8<\/td>\nThe total number of units<\/td>\n23<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Applied research 6 units<\/strong><\/p>\n

\u00a0 The total number of units is 100 units (first 23 + second brother + third 23 + fourth 23 + research 6)<\/strong>[\/vc_cta][\/vc_column][vc_column width=”1\/2″][vc_cta h2=”” h4=”Fourth academic year”]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Study subjects specialize in Cost and managerial accountant\/ forth stage<\/span><\/td>\n<\/tr>\n
Nu<\/span><\/td>\nSubject<\/span><\/td>\nUnits<\/span><\/td>\nTheoretical hours<\/span><\/td>\nPractical hours<\/span><\/td>\n<\/tr>\n
1<\/span><\/td>\nStrategic management accounting<\/span><\/td>\n3<\/span><\/td>\n<\/td>\n3<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\nAccounting Information Systems<\/span><\/td>\n3<\/span><\/td>\n<\/td>\n3<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\nAdvanced financial management<\/span><\/td>\n3<\/span><\/td>\n<\/td>\n3<\/span><\/td>\n<\/tr>\n
4<\/span><\/td>\nResearch seminar on cost and management accounting<\/span><\/td>\n2<\/span><\/td>\n<\/td>\n2<\/span><\/td>\n<\/tr>\n
5<\/span><\/td>\nFeasibility studies and project evaluation<\/span><\/td>\n2<\/span><\/td>\n<\/td>\n2<\/span><\/td>\n<\/tr>\n
6<\/span><\/td>\nPractical Training<\/span><\/td>\n8<\/span><\/td>\nAccording to the institute\u2019s law, week (25)<\/span><\/td>\n<\/tr>\n
7<\/span><\/td>\nThe total number of units<\/span><\/td>\n21<\/span><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Applied research 6 units<\/strong><\/span><\/p>\n

Total units: 94 units (first 22+ second 24+ third 21+ fourth 21+ research 6)<\/strong><\/span>[\/vc_cta][\/vc_column][\/vc_row][vc_row el_id=”#1234″][vc_column][vc_column_text css_animation=”fadeIn” css=”.vc_custom_1701853422620{margin-top: 50px !important;}” el_id=”#1234″]<\/p>\n

Department admission plan for the academic year 2023-2024<\/h1>\n

[\/vc_column_text]

Major <\/div>
Minor <\/div>
General channel <\/div>
Special channel <\/div><\/div>
Chartered Accountant <\/div>
Chartered Accountant <\/div>
25 <\/div>
10 <\/div><\/div>
Cost and managerial accountant <\/div>
Cost and managerial accountant <\/div>
10 <\/div>
5 <\/div><\/div>\n<\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_separator border_width=”4″][\/vc_column][\/vc_row][vc_row][vc_column][vc_raw_js]JTNDc2NyaXB0JTNFJTIwdmFyJTIwdHJhbnNfcGFnZSUzRCUyMjI5MzM3JTIyJTNCJTIwJTNDJTJGc2NyaXB0JTNFJTBBJTBB[\/vc_raw_js][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

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