The College of Basic Education at the University of Mosul, represented by the Continuing Education Unit in cooperation with the Department of Mathematics, organized a course entitled:
“Preparing Final Accounts According to the Unified Accounting System.”

The course was held on February 25–26, 2026.

The course was presented by:
• Asst. Lecturer Zahraa Ahmed Khalil
• Asst. Lecturer Raghad Mohammed Fadhil

The course addressed the concept of final accounts and the nature of the unified accounting system, as well as clarifying the characteristics of final accounts within the unified accounting system.

It also discussed the role of information systems in preparing final accounts and how accounting information systems help in recording and processing financial transactions within the system.

The course aimed to introduce final accounts according to the unified accounting system and to standardize the principles of accounting measurement and presentation in order to ensure the accuracy of financial results and their comparability. This includes preparing final accounts according to unified accounting models and treatments that reflect the financial position and business results with transparency and objectivity.