داﺋﺮة اﻟﺒﺤﺚ واﻟﺘﻄﻮﯾﺮ – اﻟﻠﺠﻨﺔ اﻟﻮزارﯾﺔ ﻟﺘﺤﺪﯾﺚ وﺗﻄﻮﯾﺮ ﻣﻨﺎھﺞ اﻟﻌﻠﻮم اﻹدارﯾﺔ واﻻﻗﺘﺼﺎدﯾﺔ – اﻟﻠﺠﻨﺔ اﻟﻘﻄﺎﻋﯿﺔ اﻟﻤﺤﺎﺳﺒﯿﺔ

 

اﻟﻤﻨﮭﺎج اﻟﻮزاري اﻟﻔﺼﻠﻲ اﻟﻤﺤﺪث ﻷﻗﺴﺎم اﻟﻤﺤﺎﺳﺒﺔ 2023/2022

اﻟﻨﻈﺎم اﻟﻔﺼﻠﻲ ﻟﻤﻨﺎھﺞ اﻟﺪراﺳﺔ اﻟﺠﺎﻣﻌﯿﺔ اﻻوﻟﯿﺔ (اﻟﺒﻜﺎﻟﻮرﯾﻮس) ﻷﻗﺴﺎم اﻟﻤﺤﺎﺳﺒﺔ ﻓﻲ اﻟﺠﺎﻣﻌﺎت اﻟﻌﺮاﻗﯿﺔ اﻟﺤﻜﻮﻣﯿﺔ واﻻھﻠﯿﺔ ﻋﻠﻰ وﻓﻖ ﻣﻌﺎﯾﯿﺮ اﻟﺘﻌﻠﯿﻢ اﻟﻤﺤﺎﺳﺒﻲ اﻟﺪوﻟﯿﺔ

 

										ﻣﻨﮭﺎج اﻟﺴﻨﺔ اﻻوﻟﻰ – اﻟﻔﺼﻞ اﻷول
										ﻋﺪد اﻟﺴﺎﻋﺎت			ﻋﺪد اﻟﻮﺣﺪات*
ت		اﺳﻢ اﻟﻤﻘــــــــــــﺮر		رﻣﺰ اﻟﻤﻘﺮر		ﻧﻈﺮي		ﻋﻤﻠﻲ		ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت اﻟﻔﻌﻠﯿﺔ		ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت اﻟﻤﺮﺟﺤﺔ	UNITS		SUBJECTS
						theory		practical		ACTUAL TOTAL HOURS		WEIGHTED TOTAL HOURS
1		ﻣﺤﺎﺳﺒﺔ ﻣﺎﻟﯿﺔ((1		ACTG101		3		2		5		4	4		FINANCIAL ACCOUNTING (1)
2		ادارة اﻋﻤﺎل		BADM101		3		–		3		3	3		BUSINESS  ADMINISTRATION
3		اﻗﺘﺼﺎد ﺟﺰﺋﻲ		ECON101		3		–		3		3	3		MICROECONOMICS
4		ﺣﺎﺳﻮب		COMP101		1		2		3		2	3		COMPUTER
5		ﻟﻐﺔ ﻋﺮﺑﯿﺔ		ARBL101		2		–		2		2	2		ARABIC LANGUAGE
6		ﻟﻐﺔ إﻧﻜﻠﯿﺰﯾﺔ		ENGL101		2		–		2		2	2		ENGLISH LANGUAGE
		اﻟﻤﺠﻤﻮع				14		4		18		16	16		TOTAL

 

									ﻣﻨﮭﺎج اﻟﺴﻨﺔ اﻻوﻟﻰ – اﻟﻔﺼﻞ اﻟﺜﺎﻧﻲ
									ﻋﺪد اﻟﺴﺎﻋﺎت				ﻋﺪد اﻟﻮﺣﺪات*
ت	اﺳﻢ اﻟﻤﻘــــــــــــﺮر		رﻣﺰ اﻟﻤﻘﺮر		ﻧﻈﺮي		ﻋﻤﻠﻲ		ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت اﻟﻔﻌﻠﯿﺔ		ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت اﻟﻤﺮﺟﺤﺔ		UNITS		SUBJECTS
					theory		practical		ACTUAL TOTAL HOURS		WEIGHTED TOTAL HOURS
1	ﻣﺤﺎﺳﺒﺔ ﻣﺎﻟﯿﺔ((2		ACTG102		3		2		5		4		4		FINANCIAL ACCOUNTING (2)
2	رﯾﺎدة اﻻﻋﻤﺎل		BULD101		2		–		2		2		2		BUSINESS LEADERSHIP
3	إﺣﺼﺎء		STAT 101		3		–		3		3		3		STATISTICS
4	ﺣﺎﺳﻮب ﻣﺘﻘﺪم		COMP102		1		2		3		2		2		ADVANCED COMPUTER
5	اﻗﺘﺼﺎد ﻛﻠﻲ		ECON102		3		–		3		3		3		MACROECONOMICS
6	ﺣﻘﻮق اﻧﺴﺎن		HRDC101		2		–		2		2		2		HUMAN RIGHTS
	اﻟﻤﺠﻤﻮع				14		4		18		16		16		TOTAL

 

ﻣﻨﮭﺎج اﻟﺴﻨﺔ اﻟﺜﺎﻧﯿﺔ     – اﻟﻔﺼﻞ اﻷول

 

ت	اﺳﻢ اﻟﻤﻘــــــــــــﺮر		رﻣﺰ اﻟﻤﻘﺮر						ﻋﺪد اﻟﺴﺎﻋﺎت				ﻋﺪد اﻟﻮﺣﺪات*		SUBJECTS
					ﻧﻈﺮي		ﻋﻤﻠﻲ		ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت اﻟﻔﻌﻠﯿﺔ		ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت اﻟﻤﺮﺟﺤﺔ
					theory		practical		ACTUAL TOTAL HOURS		WEIGHTED TOTAL HOURS		UNITS
1	ﻣﺤﺎﺳﺒﺔ ﻣﺘﻮﺳﻄﺔ((1		ACTG201		3		2		5		4		4		INTERMEDIATE ACCOUNTING (1)
2	ﻣﺤﺎﺳﺒﺔ ﺣﻜﻮﻣﯿﺔ		ACTG202		2		2		4		3		3		GOVERNMENTAL ACCOUNTING
3	ﻣﺤﺎﺳﺒﺔ ﺑﺎﻹﻧﻜﻠﯿﺰﯾﺔ		ACTG203		3		–		3		3		3		ACCOUNTING IN ENGLISH
4	ﺑﺮﻣﺠﯿﺎت ﻣﺤﺎﺳﺒﯿﺔ		ACTG204		1		2		3		2		2		ACCOUNTING PROGRAMS
5	ﻗﺎﻧﻮن اﻻﻋﻤﺎل		ACTG205		3		–		3		3		3		BUSINESS LAW
6	اﺧﻼﻗﯿﺎت اﻟﻤﮭﻨﺔ		ACTG206		2		–		2		2		2		PROFESSIONAL ETHICS
7	رﯾﺎﺿﯿﺎت ﻣﺎﻟﯿﺔ				2		–		2		2		2		FINANCIAL MATHMATICS
	اﻟﻤﺠﻤﻮع				14		6		20		17		17		TOTAL

 

ﻣﻨﮭﺎج اﻟﺴﻨﺔ اﻟﺜﺎﻧﯿﺔ     – اﻟﻔﺼﻞ اﻟﺜﺎﻧﻲ

 

									ﻋﺪد اﻟﺴﺎﻋﺎت				ﻋﺪد اﻟﻮﺣﺪات*
ت	اﺳﻢ اﻟﻤﻘــــــــــــﺮر		رﻣﺰ اﻟﻤﻘﺮر		ﻧﻈﺮي		ﻋﻤﻠﻲ		ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت اﻟﻔﻌﻠﯿﺔ		ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت اﻟﻤﺮﺟﺤﺔ		UNITS		SUBJECTS
					theory		Practical		ACTUAL TOTAL HOURS		WEIGHTED TOTAL HOURS
1	ﻣﺤﺎﺳﺒﺔ ﻣﺘﻮﺳﻄﺔ((2		ACTG207		3		2		5		4		3		INTERMEDIATE ACCOUNTING (2)
2	ﻣﺤﺎﺳﺒﺔ ﺣﻜﻮﻣﯿﺔ ﻣﺘﻘﺪﻣﺔ		ACTG208		1		2		3		3		3		ADVANCED GOVERNMENTAL ACCOUNTING
3	ﻣﺤﺎﺳﺒﺔ وﺣﺪات ﻏﯿﺮ رﺑﺤﯿﺔ		ACTG209		3		–		3		3		3		NONPROFIT UNITS ACCOUNTING
4	ﻣﺤﺎﺳﺒﺔ ﻣﺘﻮﺳﻄﺔ ﺑﺎﻹﻧﻜﻠﯿﺰﯾﺔ		ACTG210		3		–		3		3		3		INTERMEDIATE ACCOUNTING IN ENGLISH
5	أﺳﺎﻟﯿﺐ ﻛﻤﯿﺔ ﻣﺤﺎﺳﺒﯿﺔ		ACTG211		2		–		2		2		2		ACCOUNTIN QUANTITIVE
6	ﻟﻐﺔ إﻧﻜﻠﯿﺰﯾﺔ ﻣﺘﻘﺪﻣﺔ		ENGL201		2		–		2		2		2		ADVANCED ENGLISH LANGUAGE
	اﻟﻤﺠﻤﻮع				14		4		18		16		16		TOTAL

 

										ﻣﻨﮭﺎج اﻟﺴﻨﺔ اﻟﺜﺎﻟﺜﺔ  – اﻟﻔﺼﻞ اﻷول
										ﻋﺪد اﻟﺴﺎﻋﺎت			ﻋﺪد اﻟﻮﺣﺪات*
ت		اﺳﻢ اﻟﻤﻘــــــــــــﺮر		رﻣﺰ اﻟﻤﻘﺮر		ﻧﻈﺮي		ﻋﻤﻠﻲ		ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت اﻟﻔﻌﻠﯿﺔ		ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت اﻟﻤﺮﺟﺤﺔ	UNITS		SUBJECTS
						theory		practical		ACTUAL TOTAL HOURS		WEIGHTED TOTAL HOURS
1		ﻣﺤﺎﺳﺒﺔ ﻛﻠﻔﺔ		ACTG301		1		2		3		2	2		COST ACCOUNTING
2		ﻣﺤﺎﺳﺒﺔ ﺷﺮﻛﺎت		ACTG302		2		2		4		3	3		CORPORATE ACCOUNTING
3		ﻧﻈﺎم ﻣﺤﺎﺳﺒﻲ ﻣﻮﺣﺪ		ACTG303		2		2		4		3	3		UNIFORM ACCOUNTING SYSTEM
4		ﻣﺤﺎﺳﺒﺔ ﺿﺮﯾﺒﯿﺔ		ACTG304		3		–		3		3	3		TAX ACCOUNTING
5		ﻣﺤﺎﺳﺒﺔ ﻣﻨﺸﺎت ﻣﺎﻟﯿﺔ		ACTG305		2		–		2		2	2		FINANCIAL ENTERPRISES ACCOUNTING
6		ﺗﺪﻗﯿﻖ وﺧﺪﻣﺎت ﺗﻮﻛﯿﺪ		ACTG306		2		–		2		2	2		AUDITUNG & ASSURANCE SERVICES
7		ﺗﺤﻠﯿﻞ ﻣﺎﻟﻲ		ACTG307		2		–		2		2	2		FINANCIAL ANALYSIS
		اﻟﻤﺠﻤﻮع				14		6		20		17	17		TOTAL

 

										ﻣﻨﮭﺎج اﻟﺴﻨﺔ اﻟﺜﺎﻟﺜﺔ – اﻟﻔﺼﻞ اﻟﺜﺎﻧﻲ
										ﻋﺪد اﻟﺴﺎﻋﺎت				ﻋﺪد اﻟﻮﺣﺪات*
ت		اﺳﻢ اﻟﻤﻘــــــــــــﺮر		رﻣﺰ اﻟﻤﻘﺮر		ﻧﻈﺮي		ﻋﻤﻠﻲ		ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت اﻟﻔﻌﻠﯿﺔ		ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت اﻟﻤﺮﺟﺤﺔ		UNITS		SUBJECTS
						theory		practical		ACTUAL TOTAL HOURS		WEIGHTED TOTAL HOURS
1		ﻣﺤﺎﺳﺒﺔ ﻣﺎﻟﯿﺔ ﻣﺘﻘﺪﻣﺔ		ACTG308		2		2		4		3		3		ADVANCED FINANCIAL ACCOUNTING
2		ﻣﺤﺎﺳﺒﺔ ﻣﺘﺨﺼﺼﺔ		ACTG309		2		2		4		3		3		SPECIALIZED ACCOUNTING
3		ﻣﺤﺎﺳﺒﺔ ﻣﺼﺎدر طﺒﯿﻌﯿﺔ		ACTG310		2		–		2		2		2		NATURAL RESOURCES ACCOUNTING
4		ﻧﻈﻢ ﻣﺤﺎﺳﺒﺔ ﻛﻠﻔﺔ		ACTG311		3		–		3		3		3		COST ACCOUNTING SYSTEM
5		رﻗﺎﺑﺔ وﺣﻮﻛﻤﺔ		ACTG312		2		–		2		2		2		CONTROL & GOVERNANCE
6		ﺗﺪرﯾﺐ ﻣﺤﺎﺳﺒﻲ(ﺻﯿﻔﻲ) *		ACTG313		–		6		6		3		3		ACCOUNTING TRAINING
		اﻟﻤﺠﻤﻮع				11		10		21		16		16		TOTAL
										* ﺗﺪرﯾﺐ		ﻓﻲ دواﺋﺮ اﻟﺪوﻟﺔ

 

ﻣﻨﮭﺎج اﻟﺴﻨﺔ اﻟﺮاﺑﻌﺔ – اﻟﻔﺼﻞ اﻷول

 

									ﻋﺪد اﻟﺴﺎﻋﺎت				ﻋﺪد اﻟﻮﺣﺪات*
ت	اﺳﻢ اﻟﻤﻘــــــــــــﺮر		رﻣﺰ اﻟﻤﻘﺮر		ﻧﻈﺮي		ﻋﻤﻠﻲ		ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت اﻟﻔﻌﻠﯿﺔ		ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت اﻟﻤﺮﺟﺤﺔ		UNITS	SUBJECTS
					theory		practical		ACTUAL TOTAL HOURS		WEIGHTED TOTAL HOURS
1	ﻣﺤﺎﺳﺒﺔ ﻛﻠﻔﺔ ﻣﺘﻘﺪﻣﺔ ﺑﺎﻹﻧﻜﻠﯿﺰﯾﺔ (1)		ACTG401		2		2		4		3		3	ADVANCED COST ACCOUNTING IN ENGLISH (1)
2	ﻣﺤﺎﺳﺒﺔ ادارﯾﺔ		ACTG402		2		2		4		3		3	MANAGERIAL ACCOUNTING
3	ﻣﺤﺎﺳﺒﺔ دوﻟﯿﺔ		ACTG403		2		–		2		2		2	INTERNATIONAL ACCOUNTING
4	ﻧﻈﻢ ﻣﺤﺎﺳﺒﯿﺔ ﻣﺘﺨﺼﺼﺔ		ACTG404		2		2		4		3		3	SPECIALIZED SYSTEMS ACCOUNTING
5	ﻣﻌﺎﯾﯿﺮ ﺗﺪﻗﯿﻖ داﺧﻠﻲ دوﻟﯿﺔ		ACTG405		2		2		4		3		3	INTERNATIONAL INTERNAL AUDITING STANDARDS
6	ﻣﻨﺎھﺞ ﺑﺤﺚ ﻋﻠﻤﻲ		ACTG406		2		–		2		2		2	SCIENTIFIC RESEARCH METHODOLOGY
	اﻟﻤﺠﻤﻮع				12		8		20		16		16	TOTAL

 

ﻣﻨﮭﺎج اﻟﺴﻨﺔ اﻟﺮاﺑﻌﺔ – اﻟﻔﺼﻞ اﻟﺜﺎﻧﻲ

 

									ﻋﺪد اﻟﺴﺎﻋﺎت			ﻋﺪد اﻟﻮﺣﺪات*
ت	اﺳﻢ اﻟﻤﻘــــــــــــﺮر		رﻣﺰ اﻟﻤﻘﺮر		ﻧﻈﺮي		ﻋﻤﻠﻲ		ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت اﻟﻔﻌﻠﯿﺔ		ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت اﻟﻤﺮﺟﺤﺔ	UNITS		SUBJECTS
					theory		practical		ACTUAL TOTAL HOURS		WEIGHTED TOTAL HOURS
1	ﻣﺤﺎﺳﺒﺔ ﻛﻠﻔﺔ ﻣﺘﻘﺪﻣﺔ ﺑﺎﻹﻧﻜﻠﯿﺰﯾﺔ (2)		ACTG407		2		2		4		3	3		ADVANCED COST ACCOUNTING IN ENGLISH (2)
2	ﻣﺤﺎﺳﺒﺔ ادارﯾﺔ ﻣﺘﻘﺪﻣﺔ		ACTG408		2		2		4		3	3		ADVANCED MANAGERIAL ACCOUNTING
3	ﻧﻈﺮﯾﺔ ﻣﺤﺎﺳﺒﯿﺔ		ACTG409		2		–		2		2	2		ACCOUNTING THEORY
4	ﻣﻌﺎﯾﯿﺮ اﺑﻼغ ﻣﺎﻟﻲ دوﻟﯿﺔ		ACTG410		3		–		3		3	3		INTERNATIONAL FINANCIAL REPORTING STANDARDS
5	ﻧﻈﻢ ﻣﻌﻠﻮﻣﺎت ﻣﺤﺎﺳﺒﯿﺔ		ACTG411		3		–		3		3	3		ACCOUNTING INFORMATION SYSTEM
6	ﻣﻌﺎﯾﯿﺮ ﺗﺪﻗﯿﻖ دوﻟﯿﺔ		ACTG412		2		–		2		2	2		INTERNATIONAL AUDITING STANDARDS
7	ﺑﺤﺚ ﺗﺨﺮج ﻣﺤﺎﺳﺒﻲ		ACTG413		2		–		2		2	2		ACCOUNTING GRADUATION RESEARCH
	اﻟﻤﺠﻤﻮع				16		4		20		18	18		TOTAL

اﻟﻤﺎدة – 15ﺛﺎﻧﯿﺎ ﻣﻦ اﻟﺘﻌﻠﯿﻤﺎت اﻻﻣﺘﺤﺎﻧﯿﺔ رﻗﻢ134 ﻟﺴﻨﺔ:2000 ﺗﻌﺘﺒﺮ اﻟﻮﺣﺪة ﺟﮭﺪ ﺳﺎﻋﺔ ﻧﻈﺮﯾﺔ اﺳﺒﻮﻋﯿﺔ وﻟﻤﺪة 15 أﺳﺒﻮع  – وﺛﺎﻟﺜﺎ: ﺗﻌﺎدل ﻛﻞ ﺳﺎﻋﺘﯿﻦ ﻋﻤﻠﯿﺔ ﺳﺎﻋﺔ ﻧﻈﺮﯾﺔ واﺣﺪة ﻷﻏﺮاض اﺣﺘﺴﺎب اﻟﻤﻌﺪل ﻓﻘﻂ ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت اﻟﻨﻈﺮﯾﺔ ( 109 ) ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت اﻟﻌﻤﻠﯿﺔ ( 46 ) ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت اﻟﻜﻠﯿﺔ((171 ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت اﻟﻤﺮﺟﺤﺔ(اﻟﻮﺣﺪات) (132) اﻋﺪاد : أ.د. طﻼل ﻣﺤﻤﺪ ﻋﻠﻲ اﻟﺠﺠﺎوي – ﻣﻘﺮر اﻟﻠﺠﻨﺔ اﻟﻘﻄﺎﻋﯿﺔ اﻟﻤﺤﺎﺳﺒﯿﺔ