BP – Department of Accounting

Bologna Process

نظام مسار بولونيا

Department of Accounting

  1. Program Description

The Bachelor of Accounting Program in the Department of Accounting, College of Administration and Economics, University of Mosul, is a four-year undergraduate program leading to a Bachelor’s degree in Accounting. The program is delivered according to the study system adopted by the Department, in both Arabic and English, with the semester system and the Bologna Process.

The program aims to prepare graduates who possess theoretical and applied knowledge in accounting and are able to use modern technologies in preparing and analyzing financial reports and supporting economic decision-making, while adhering to professional and ethical values and contributing to community service and national economic development.

The program covers major areas of accounting, auditing, governmental accounting, international accounting, managerial accounting, cost accounting, and accounting information systems, in addition to computer applications and supporting courses. It also includes accounting training and a graduation research project at the final stage.

The program is based on the Department of Accounting study plan for the academic year 2025–2026, which includes courses in financial, intermediate, governmental, cost, and corporate accounting, taxation, the Unified Accounting System, auditing, International Financial Reporting Standards, accounting information systems, and other related areas.

  1. Program Objectives
  • Enhancing the quality of accounting education and improving the quality of the outputs of undergraduate and postgraduate programs in accounting and auditing in accordance with national, regional, and international standards.
  • Providing an educational environment that encourages students to demonstrate creativity and innovation in the field of accounting.
  • Developing the academic knowledge base in accounting and auditing in line with developments in the field and labor-market requirements.
  • Improving the efficiency of academic staff to achieve academic rigor in undergraduate and postgraduate studies.
  • Achieving community partnership and interaction with state institutions and the private sector to provide training and employment opportunities and contribute to solving the problems faced by accountants and auditors.
  • Adopting continuous improvement of educational services through curriculum development and linking academic and practical aspects through applied research and studies.
  • Employing information technology and artificial intelligence in education, scientific research, administrative development, and communication with the community.

  1. Awarded Qualification

Upon successful completion of the program requirements, graduates are awarded a Bachelor of Science (B.Sc.) in Accounting from the University of Mosul, College of Administration and Economics, Department of Accounting.

  1. Qualification Level

The program is an undergraduate program leading to a Bachelor’s degree in Accounting and has a duration of four years. The Department operates under the semester system and the Bologna Process, and courses are delivered in both Arabic and English.

  1. Specific Admission Requirements

Admission to the program is subject to the regulations and instructions of the Ministry of Higher Education and Scientific Research and the University of Mosul. Admission includes central admission and special governmental parallel admission, in accordance with the applicable regulations.

  1. Requirements and Regulations for Obtaining the Qualification

Obtaining a Bachelor’s degree in Accounting requires successful completion of the approved program requirements, including the prescribed courses, accounting training, and the graduation research project, in compliance with the approved academic regulations and instructions.

According to the program document, the undergraduate study structure includes 4 credits for institutional requirements, 45 credits for college requirements, 103 credits for department requirements, and 2 credits for summer training. These courses are classified as core requirements within the program structure.

  1. Recognition of Prior Learning (RPL)

Any recognition or transfer of previously completed courses or prior learning is subject to the official regulations and instructions of the Ministry of Higher Education and Scientific Research and the University of Mosul. The provided file does not contain additional independent details regarding the RPL mechanism within the program.

8. Program Learning Outcomes (PLOs)
Based on the learning outcomes stated in the Department of Accounting documents, graduates of the program are expected to achieve the following outcomes:
GO1 – Accounting Knowledge
Demonstrate advanced knowledge of the various areas of the program, accounting concepts and theories, and relevant international standards, including IAS, IFRS, and IPSAS.
GO2 – Problem Solving
Identify, analyze, and solve accounting problems using modern approaches.
GO3 – Accounting Technologies
Use modern technologies and computer software in accounting applications and in preparing and analyzing financial information.
GO4 – Self-Development and Professional Values
Develop self-development skills and maintain continuous learning, while adhering to professional and ethical values, working effectively as a team, and making sound financial decisions.

  1. Iraqi National Qualifications Framework (INQF) Matrix

The knowledge, skills, competencies, and values stated in the program documents are used as the basis for aligning the program learning outcomes with the academic and professional qualification requirements of the Accounting specialization.

Domain Program Outcomes
Knowledge Advanced knowledge of accounting specializations, accounting concepts and theories, and IPSAS/IFRS/IAS standards.
Skills Identifying and solving problems, preparing and analyzing financial information and financial statements, and using modern accounting technologies and software.
Competencies and Application Applying accounting knowledge in work environments, analyzing financial information, supporting decision-making, and working within multidisciplinary teams.
Values Commitment to professional and ethical values, continuous learning, accountability, and transparency in accounting practice.

  1. Course and Program Learning Outcomes Matrix

The following matrix provides examples of the alignment between the core courses in the Department of Accounting study plan and the four program learning outcomes. The alignment is based on the nature and content of each course as stated in the study plan.

Course GO1 GO2 GO3 GO4
Financial Accounting (1) and (2) ✓ ✓ ✓ ✓
Intermediate Accounting (1) and (2) ✓ ✓ ✓ ✓
Governmental Accounting (1) and (2) ✓ ✓ ✓
Cost Accounting (1) and (2) ✓ ✓ ✓ ✓
Corporate Accounting ✓ ✓ ✓
Unified Accounting System (1) and (2) ✓ ✓ ✓ ✓
Tax Accounting ✓ ✓ ✓
Financial Statement Analysis ✓ ✓ ✓ ✓
Auditing and Control / International Auditing Standards ✓ ✓ ✓
Managerial Accounting (1) and (2) ✓ ✓ ✓ ✓
Accounting Information Systems ✓ ✓ ✓ ✓
International Financial Reporting Standards ✓ ✓ ✓ ✓
Graduation Research Project ✓ ✓ ✓ ✓
Accounting Training ✓ ✓ ✓ ✓

  1. Graduate Professional Profile

The Bachelor of Accounting Program qualifies graduates to work in accounting, auditing, financial analysis, governmental accounting, managerial accounting, cost accounting, and accounting information systems in government institutions, the private sector, and relevant financial and professional institutions.

  • Preparing and analyzing financial statements and reports.
  • Working in auditing and control fields.
  • Governmental accounting and accounting in non-profit entities.
  • Managerial accounting and cost accounting.
  • Using modern accounting systems and applications.
  • Contributing to financial analysis and supporting economic decision-making.

  1. Opportunities for Further Study or Progression to Postgraduate Studies

The Department of Accounting provides postgraduate study pathways in Accounting, including higher diploma, Master’s, and Ph.D. programs in accordance with the programs and regulations approved by the University.

The postgraduate programs stated in the Department guide include a Higher Diploma in Auditing and Accounts Review, a Higher Diploma in Governmental Accounting and Budgets, a Master’s degree in Accounting, and a Ph.D. in Accounting.

  1. Examination, Assessment, and Grading Regulations

Student assessment is based on the assessment methods adopted by the program, including daily, monthly, semester, and end-of-course examinations, in addition to reports, educational activities, and course-related applications.

Teaching and learning strategies include daily lectures, discussions, questions and answers, smart boards, presentations, report preparation, and monthly, daily, and end-of-course examinations.

  1. Graduation Requirements

Students must complete the approved study plan requirements of the program, complete accounting summer training, and successfully complete the graduation research project at the final stage, in addition to fulfilling all academic and administrative requirements in accordance with the applicable regulations and instructions.

  1. Mode of Study

The undergraduate program has a duration of four years. The Department operates under the semester system and the Bologna Process, and courses are delivered in both Arabic and English. The educational process combines lectures, discussions, accounting applications, the use of modern technologies, report preparation, accounting training, and the graduation research project.

The study plan includes specialized courses delivered in English at advanced levels, including Managerial Accounting and Advanced Cost Accounting, alongside courses in Financial Accounting, Intermediate Accounting, Governmental Accounting, Accounting Information Systems, International Standards, and Auditing.

  1. Program Coordinator

The Department of Accounting manages the program and follows up on the implementation of the study plan, learning outcomes, and academic activities according to the Department’s approved organizational structure. The structure includes the Head of Department, coordinators of undergraduate and postgraduate studies, academic staff, the Scientific Committee, the Quality Assurance and University Performance Committee, the Educational Guidance Unit, the Summer Training Unit, student supervision, the Plagiarism Committee, and the Postgraduate Studies Committee.