Unified Accounting System

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Unified Accounting System is accounting course in the study plan of Accounting Department in Komar University of Science and Technology. The course is studied in Arabic language by the students in the third year after passing courses of Financial Accounting, Intermediate Accounting I and II. The course of Unified Accounting System aims to introduce the principles, rules and general concepts of the accounting system and how to prove the recording process of economic entity transactions, keep records and prepare the financial statements for the governmental entity in Iraq