List of University Courses

# Course Title Course Code Credits Hours Details
1 Academic English I EGH1310 3 Details
2 Academic English II  EGH1311 3 Details
3 Science Electiv ll 3CH 3 Details
4 Critical and Creative Thinking  HUM1205 3 Details
5 Introduction to Computer CMP1200 3 Details
6 Introduction to Ethics  HUM1200 2 Details
7 Kurdology SOS1205 2 Details
9 University Experiencen SOS1200 1 Details



List of College Courses


# Course Title Course Code Credits Hours Details
1 Business Legal & Social Environment BUS3335 3 Details
2 Computer Application for Business CMP2305 3 Details
3 International Business Environment BUS2315 3 Details
4 Introduction to Business BUS1200 2 Details
5 Managerial Accounting ACC2305 3 Details
6 Principle of Macroeconomics BUS2311 3 Details
7 Principle of Management BUS1320 3 Details
8 Principle of Marketing   BUS2325 3 Details
9 Principle of Microeconomics BUS2310 3 Details
10 Principles of Finance BUS2330 3 Details
11 Quantitative Methods I BUS3340 3 Details



List of Department Courses

# Course Title Course Code Credits Hours Details
1 Accounting Information System ACC3320 3 Details
2 Accounting Theory ACC4335 3 Details
3 Advanced Accounting ACC4345 3 Details
4 Auditing ACC4340 3 Details
5 Cost Accounting ACC3325 3 Details
6 Financial Accounting ACC1300 3 Details
7 Financial Reporting ACC4360 3 Details
8 Financial Statement Analysis ACC3330 3 Details
9 Government Accounting ACC4330 3 Details
10 Graduation Project I ACC4195 1 Details
11 Graduation Project II ACC4396 3 Details
12 Intermediate Accounting I ACC2310 3 Details
13 Intermediate Accounting II ACC2311 3 Details
14 International Accounting ACC4355 3 Details
15 Taxation Accounting ACC4365 3 Details


List of University Courses

Course Code: EGH1310
Credits Hours: 3
Prerequisite Course: Pass Level 4

Course Description: This course is intended for the students willing to go to develop and improve their skills in expository English writing. It focuses on the writing process which covers organization, structure and development of types of paragraphs. It is also focuses on structure, outline and unity and coherence of essays. In the end of the course APA format will be introduced briefly.


Course Code: EGH1311
Credits Hours: 3
Prerequisite Course: EGH1310

Course Description: This course is designed for students who have already pass Academic English I. It is further develop the academic skills that the students acquired in the previous course.The main focus of the course will be on academic writing. The first part of the course is to introduce the students to different types of academic essays. The students need to utilize their writing skills that they have already learned in the previous course, which focus on writing a paragraph and the structure of an essay. The course will start with are view of how to structure an essay. Then it will move to different types of essays. These essays are: problem-solving, comparing and contrasting argumentative, persuasive and expository. Each type of the essays will be practiced with students by giving them an example of that type which will be also used as a reading comprehension activily. The second part of the course will introduce the students to writing a research paper. The students will be taught the structure of the research paper, how to develop their essays into research papers. They will be taught how to write a good abstract, introduction and conclusion, and how to cite previous academic works.




Course Code: MTH1300
Credits Hours: 3
Prerequisite Course: TLN0300

Course Description: This course provides an understanding of algebraic concepts, processes, and practical applications. Topic include linear equations and inequalities, quadratic equations, systems of equations and inequalities, complex numbers, exponential and logarithmic expressions and functions, and basic probability. These topics are fundamentals to the study of advanced courses in mathematics, statistics, engineering, and computer technology, as well as in the science. Various applications in other fields such as finance, medicine, and environmental studies also require an understanding of algebraic concepts.




Course Code: HUM1205
Credits Hours: 2
Prerequisite Course: None

Course Description: This course involves key concepts and tools of critical and creative thinking, describing the reflective thinking by giving examples in social and academic life. It deals mainly with logical argument, truths, fallacies, deductive and inductive reasoning in both an informal and formal context. It brings out the role of criticality and creativity in science, human communication and Innovations.




Course Code: CMP1200
Credits Hours: 2
Prerequisite Course: None

Course Description: Introduction to computer course is designed to familiarize students with computer system and their applications. It will also emphasize the use of computers and technology throughout their university and future careers. During this course students will learn fundamental concepts of computer hardware, software and networks, Microsoft Windows operating system and become familiar with variety of computer applications, including word-processing, spreadsheets, and multimedia presentations. Students will learn basic network and communications also they investigate Internet-based applications, working the email and learning how to browse the web. Course work also includes activities that explore social and ethical issues related to computers.


Course Code: HUM1200
Credits Hours: 2
Prerequisite Course: None

Course Description: This course involves the key concepts of theoretical and applied Ethics, describing the relationship between Ethics and related fields such as religion, law, etiquette as well as local and international codes for human behaviors. This course, on the other hand, summarizes the main theories of ethics: Egoism, Altruism, Hedonism, Utilitarianism, Deontology and Existentialism. However, it involves the nature of Ethics in applied areas of life and professional fields, especially with regard to Komar University specialties: Business Ethics, Engineering Ethics and Medical Ethics.


Course Code: SOS1205
Credits Hours: 2
Prerequisite Course: ENG1310

Course Description: This course will offer a general mosaic survey of the linguistic, geographical, historical, social, religious, political, cultural, and artistic aspects of the Kurdish people, especially in Iraq. Moreover, the Kurdology is the study of all issues that relate to Kurdish people and Kurdish homeland: Kurdistan. Under topics of Kurdology we will study, the Kurdish language, race of Kurds, Kurdish dialects and their geographic distribution, the structure of the Kurdish society, religion of Kurds, the religious and tribal hierarchy of the Kurdish people, Kurdish political history, Emirates and Kurdish revolutions and political movements,Kurdish folklore, literature, Journalism and modern arts.





Course Code: SOS1200
Credits Hours: 1
Prerequisite Course: None

Course Description: This course is designed to help students to adjust to a new life at KUST, understand major issues which are related to his/her affairs as a student and some skills to reach higher standards of academic achievements.
Course Code: BUS3350
Credits Hours: 3
Prerequisite Course: BUS2315
Corequisite Course: 

Course Description: ...


Course Code: CMP2305
Credits Hours: 3
Prerequisite Course: CMP1200
Corequisite Course: 

Course Description: This course is a start point for getting an idea about computer application and how to usecomputer applications, internet in business and database. The topics include using computer,tablet and mobile in business, application software, using internet in business, creating blogs,Google documents, e-banking, credit card and paypal, MS word, MS Excel and MS access.




Course Code: BUS2305
Credits Hours: 3
Prerequisite Course: BUS1200
Corequisite Course: None

Course Description: This course is designed to involve you with International Business and on conducting business in international markets. This course attempts to describe the ideas of international business and its uses through contemporary examples, scenarios, and cases to help you learn about how to put theory into practice.


Course Code: BUS1200
Credits Hours: 2
Prerequisite Course: None
Corequisite Course: None

Course Description: This is an introductory course, which is designed to engage you with the key concepts, models, debates and problems in the study of business.Developing this foundation will be beneficial to your following study of specialiezd subjects, because you will be able to make connections between different issues.



Managerial Accounting  [↑]
Course Code: ACC2345
Credits Hours: 3
Prerequisite Course: ACC1300
Corequisite Course: 

Course Description: This course introduces you to the principles of managerial accounting-the internal use of accounting information to manage modern firms, including planning, analysis, and decision-making. The primary objective of this course is to equip you with the knowledge and ability to prepare, understand, evaluate, and execute financial and non-financial reports used in modern businesses. The purpose of this course is to help you become a better manager, not to merely have you read problems and solutions.Mangers face numerous business decisions every day that require the use of financial and nonfictional information about their firms products, processes, employees, supplies, customers, competitors, resources, and constraints. These decisions range from evaluating profitability of investment projects (finance) to managing product-line portfolios and pricing (marketing), from supply chain and customer management (operations) to evaluating and motivating employees (human resources), and from marketing merger and acquisition decisions (strategy)to tax planning and management (regulation). Therefore, utilizing relevant information (financial and nonfictional) to make informed decisions is vital to modern firms and is an important skill for a career in corporate management, business consulting, financial services, and so on.





Course Code: BUS2311
Credits Hours: 3
Prerequisite Course: BUS2310
Corequisite Course: 

Course Description: An intensive course to introduce the study of economics from the macro perspective. Students will be introduced to measure of economic performance on national level, economic policy tools and outcomes, and schools of thought that are represented in policy presentations.


Course Code: BUS1320
Credits Hours: 3
Prerequisite Course: BUS1200
Corequisite Course: 

Course Description: This course designed to engage you with what management is about. His course will involve you with a comprehensive set of supportive materials that range from the traditional to exciting new uses of technology through learning the critical concepts


Course Code: BUS2325
Credits Hours: 3
Prerequisite Course: BUS1200
Corequisite Course: None

Course Description: The Principle of Marketing is designed to introduce the fundamental marketing concepts such as building relationships with customers, market segmentation, positioning, branding, pricing and product development. This course also emphasizes on marketing strategy and planning, the marketing environment, consumer behavior and development of target market.


Course Code: BUS2310
Credits Hours: 3
Prerequisite Course: None
Corequisite Course: None

Course Description: An intensive course to introduce the study of economics from the perspective of behavior of individual consumers, firms, single industries in the market. It introduces students to economists method of thinking and their analytical tools.


Course Code: BUS2315
Credits Hours: 3
Prerequisite Course: ACC1300
Corequisite Course: None

Course Description: The state of finance shows the quality of skills and the degree of success achieved in the performance of financial operations of enterprise. The performance of business enterprises, in the area of finance, has been the subject of considerable discussion, criticism and controversy. This course introduces the student to the fundamentals of finance. The course requires an understanding of financial mathematics as well as economic concepts and accounting principles. The course is corporate-oriented with emphasis on practical applications and problem solving techniques.

Course Code: BUS3340
Credits Hours: 3
Prerequisite Course: MTH2325
Corequisite Course: 

Course Description: ...


Course Code: BUS3341
Credits Hours: 3
Prerequisite Course: BUS3340
Corequisite Course: 

Course Description: ...


Course Code: BUS4365
Credits Hours: 3
Prerequisite Course: BUS2305
Corequisite Course: None

Course Description: ...




Course Code: ACC3320
Credits Hours: 3
Prerequisite Course: 
Corequisite Course: 

Course Description: A study of accounting information processing, the systems concept, the analysis and design of accounting information systems. This is an introductory module in accounting information systems. It includes consideration of issues such as transaction processing and transaction processing cycles, the use and effects of computers and other relevant technology on accounting, database and file systems, control and AIS, and the REA data model. The module emphasizes the use of common business software, which may include spreadsheets, flowcharting software, communications, general ledger, and database management systems


Course Code: ACC4335
Credits Hours: 3
Prerequisite Course: MEE2405
Corequisite Course: None

Course Description: This course emphasizes on accounting concepts, income measurement, valuation of assets, and valuation and measurement of equities. Application of accounting theory to contemporary problems is analyzed by cases and research papers on selected areas. This course provide the need for Accounting theory; the objectives and Characteristics, standards related to assets, Liabilities, and owners equity; Measurement of assets Liabilities, income, and revenues.


Course Code: ACC4345
Credits Hours: 3
Prerequisite Course: 
Corequisite Course: 

Course Description: A comprehensive study of complex accounting problems involving financial statements treatment of income taxes, pensions, and leases. Problems underlying accounting for partnerships, corporate liquidations and reorganization, and estates and trusts are examined. the use of purchase and pooling accounting, the different methods available as accounting treatment for the investment account; these include, the equity method, the cost method and the incomplete equity method, the basic consolidation procedures for the financial statements of the parent and its subsidiary, intercompany transactions such as land, inventory, depreciable assets and bonds, and intercompany leasing.

Course Code: ACC4340
Credits Hours: 3
Prerequisite Course: 
Corequisite Course: 

Course Description: This course provide an understanding for the nature, role, procedures, purpose and scope of internal control and internal and external audit, and the need of independent person for this profession, and identifying areas of control risk, and application the results of these procedures To develop the concept of quality control in audit, and the use of evidence and the need for good documentation as to work performed Course/ module components.


Course Code: ACC3315
Credits Hours: 3
Prerequisite Course: 
Corequisite Course: 

Course Description: Basic principles of cost accounting, accounting information for management of manufacturing and service enterprises, Cost record, job order and process costs, cost behavior and allocation, product costing and inventory valuation, flexible budgeting, standard costs, responsibility accounting, cost planning and control, and operating decision analysis.


Course Code: ACC1300
Credits Hours: 3
Prerequisite Course: None
Corequisite Course: None

Course Description: This course consists of studying accounting as important information system in economic entities, with special emphasis on accounting cycle in both service and merchandising companies, recording entries, posting, and preparing trial balance, income statement, change in equity statement, and balance sheet. It also covers merchandising operations under both periodic and perpetual inventory systems and the conceptual framework of accounting and the subsidiary books (records) & journals. and concerned with the transactions related to adjustments at the end of the fiscal year which leads to prepare the financial statements within the accounting assumptions and Generally Accepted Accounting Principle.


Course Code: ACC4360
Credits Hours: 3
Prerequisite Course: 
Corequisite Course: 

Course Description: ...


Course Code: ACC3325
Credits Hours: 3
Prerequisite Course: 
Corequisite Course: 

Course Description: This course is designed to provide the student at the under graduate level with issues and techniques to develop skills in analyzing financial statements in order to interpret financial statements and to provide useful information for decision making. This will be accomplished using five steps: (1) analyzing the industry and economic environment in which the firm operates; (2) analyzing the firm s business strategy and accounting choices; (3) analyzing recent financial performance and position; (4) analyzing profitability and risk ; and (5) estimating the value of the firm.


Course Code: ACC4330
Credits Hours: 3
Prerequisite Course: 
Corequisite Course: 

Course Description: This course is designed to provide framework for understanding the special accounting and reporting requirements of non-profit organizations. And a study of preparation underlying accounting for governmental entities. Governmental, Proprietary, and Fiduciary funds along with Fixed Asset and Long-term Liability Account Groups are covered as well as the national budget. The emphasis is on reporting concepts and budgeting principles for governmental and non-profit economic entities.


Course Code: ACC4195
Credits Hours: 1
Prerequisite Course: 
Corequisite Course: 

Course Description: Course Description: Develops a real world, peer reviewed, team design project. Students review alternatives and present a schedule and cost estimate. Professional and ethical issues are discussed. Project is completed in ACC4396. Oral and written reports and a final team presentation are required.


Course Code: ACC4196
Credits Hours: 3
Prerequisite Course: 
Corequisite Course: 

Course Description: Course Description: Proposal developed in ACC4195 is completed. Oral and written reports and a final team oral presentation and report required for evaluation. Also includes discussion of professional and ethical issues. Opportunity for upper-division students to work in accounting for corporate firms.



Course Code: ACC2310
Credits Hours: 3
Prerequisite Course: 
Corequisite Course: None

Course Description: A comprehensive study of accounting theory governing preparation of financial statements with emphasis on conceptual framework, development of accounting standards, and the recording and reporting process. Cash, receivables, inventories, property, plant and equipment, intangible assets, and other selected topics


Course Code: ACC2311
Credits Hours: 3
Prerequisite Course: 
Corequisite Course: 

Course Description: Continuation of ACC2310. Topics covered include current and long-term liabilities, contingencies, stockholders equity, earnings per share, temporary and long-term investments, revenue recognition, accounting changes, cash flows, statement analysis, and disclosure in financial reporting.


Course Code: ACC4355
Credits Hours: 3
Prerequisite Course: 
Corequisite Course: 

Course Description: Through the International Accounting Standards course, students will be able to understand, and most importantly apply of IAS and IFRS in their respective organizations in light of these developments. This course is relevant for those students who are working for multi international companies and that have subsidiaries in other locations or are considering entering the global marketplace. International accounting standards are applicable to a wide number of organizations including those listing stocks stock exchanges




Course Code: ACC4365
Credits Hours: 3
Prerequisite Course: 
Corequisite Course: 

Course Description: This course is designed to provide the student to understand the taxation system in Iraq and to examine the implications of recent changes in tax legislation to give students the necessary knowledge of the mechanics of the compilations in the main areas of income tax to explain the administration to the taxation system in Iraq, and to enable students to prepare tax computations for individuals and unincorporated businesses