Curriculum_DACC

	A	B	C	D	E	F	G	H	I	J	K	L	M	N	O	P
1	Directorate of Quality Assurance and Curriculum Development 2024-2025					Koya University - Faculty of Humanities and Social Sciences
2						Bachelor's level (First cycle) - Honors Bachelor degree - Equivalent to Bologna Process
3						Four years (Eight semesters)
4						Curriculum of Department of Accounting (2024- 2025)
5	Module Detail								Module Hours/Week			Module Mark Destribution
6	Semester	#	Code	Module	ECTS	No of Attempt	Module Type	Prerequest Module	Theory	Practic	Toturial	Theory	Practic	Effort (Thr. + Pr.)	Final Exam (Thr. + Pr.)	Total Mark
7	One	1	KOU20301	Academic Computing	6	4	core		2	2	0	20	40	60	40	100
8		2	KOU30301	Academic Debates	6	4	core		4	0	0	100	0	100	0	100
9		3	KOU50101	Academic English	6	4	core		4	0	0	60	0	60	40	100
10		4	KOU40201	Kurdistan Studies	5	4	core		4	0	0	60	0	60	40	100
11		5	KOU50305	Principles of Accounting 1	7	4	basic		4	0	0	40	0	60	40	100
12		6
13		7
14
15	Module Detail								Module Hours/Week			Module Mark Destribution
16	Semester	#	Code	Module	ECTS	No of Attempt	Module Type	Prerequest Module	Theory	Practic	Toturial	Theory	Practic	Effort (Thr. + Pr.)	Final Exam (Thr. + Pr.)	Total Mark
17	Two	1	KOU50311	Principles of Economic	6	4	basic		4	0	0	60	0	60	40	100
18		2	KOU50312	Principles of Statistics	6	4	basic		4	0	0	60	0	60	40	100
19		3	KOU50313	Financial Mathematics	5	4	Related		4	0	0	60	0	60	40	100
20		4	KOU50314	Principles of Management	6	4	basic		4	0	0	60	0	60	40	100
21		5	KOU50315	Principles of Accounting 2	7	4	basic		1	3	0	60	0	60	40	100
22		6
23		7
24
25	Module Detail								Module Hours/Week			Module Mark Destribution
26	Semester	#	Code	Module	ECTS	No of Attempt	Module Type	Prerequest Module	Theory	Practic	Toturial	Theory	Practic	Effort (Thr. + Pr.)	Final Exam (Thr. + Pr.)	Total Mark
27	Three	1	KOU50321	Application of computer 1	6	4	core		1	2	0	20	40	60	40	100
28		2	KOU50322	Intermediate Accounting 1	7	4	basic		1	2	0	60	0	60	40	100
29		3	KOU50323	Governmental Accounting	6	4	basic		2	2	0	60	0	60	40	100
30		4	KOU50324	Accounting in English 1	6	4	basic		1	2	0	60	0	60	40	100
31		5	KOU50325	Commercial & Company Law	5	4	Related		4	0	0	60	0	60	40	100
32		6
33		7
34
35	Module Detail								Module Hours/Week			Module Mark Destribution
36	Semester	#	Code	Module	ECTS	No of Attempt	Module Type	Prerequest Module	Theory	Practic	Toturial	Theory	Practic	Effort (Thr. + Pr.)	Final Exam (Thr. + Pr.)	Total Mark
37	Four	1	KOU50331	Application of computer 2	6	4	Basic		1	2	0	20	40	60	40	100
38		2	KOU50332	Intermediate Accounting 2	7	4	Basic		1	2	0	60	0	60	40	100
39		3	KOU50333	Public Finance	5	4	core		4	0	0	60	0	60	40	100
40		4	KOU50334	Accounting in English 2	6	4	Basic		1	2	0	60	0	60	40	100
41		5	KOU50335	Production and Operations Management	6	4	Basic		4	0	0	60	0	60	40	100
42		6
43		7
44
45	Module Detail								Module Hours/Week			Module Mark Destribution
46	Semester	#	Code	Module	ECTS	No of Attempt	Module Type	Prerequest Module	Theory	Practic	Toturial	Theory	Practic	Effort (Thr. + Pr.)	Final Exam (Thr. + Pr.)	Total Mark
47	Five	1	KOU50341	Cost Accounting 1	6	4	Core		1	2	0	60	0	60	40	100
48		2	KOU50342	Financial Management	4	4	Related		1	2	0	60	0	60	40	100
49		3	KOU50343	Unified Accounting Systems 1	6	4	Basic		1	2	0	60	0	60	40	100
50		4	KOU50344	Advanced Finincial Accounting 1	6	4	Core		1	2	0	60	0	60	40	100
51		5	KOU50345	Specialized Accounting 1 ( Bank Accounting)	4	4	Basic		1	2	0	60	0	60	40	100
52		6	KOU50346	Operations Research	4	4	Related		1	2	0	60	0	60	40	100
53		7
54
55	Module Detail								Module Hours/Week			Module Mark Destribution
56	Semester	#	Code	Module	ECTS	No of Attempt	Module Type	Prerequest Module	Theory	Practic	Toturial	Theory	Practic	Effort (Thr. + Pr.)	Final Exam (Thr. + Pr.)	Total Mark
57	Six	1	KOU50351	Cost Accounting 2	6	4	Core		1	2	0	60	0	60	40	100
58		2	KOU50352	Tax Accounting	4	4	Basic		1	2	0	60	0	60	40	100
59		3	KOU50353	Unified Accounting Systems 2	6	4	Basic		1	2	0	60	0	60	40	100
60		4	KOU50354	Advanced Finincial Accounting 1	6	4	Core		1	2	0	60	0	60	40	100
61		5	KOU50355	Specialized Accounting 2 ( Insurance Accounting)	4	4	Basic		1	2	0	60	0	60	40	100
62		6	KOU50356	Enviromental Accounting	4	4	Basic		3	0	0	60	0	60	60	100
63		7
64
65	Module Detail								Module Hours/Week			Module Mark Destribution
66	Semester	#	Code	Module	ECTS	No of Attempt	Module Type	Prerequest Module	Theory	Practic	Toturial	Theory	Practic	Effort (Thr. + Pr.)	Final Exam (Thr. + Pr.)	Total Mark
67	Seven	1	KOU50361	Managerial Accounting 1	6	4	Core		1	2	0	40	0	40	60	100
68		2	KOU50362	Accounting Theory	4	4	basic		3	0	0	40	0	40	60	100
69		3	KOU50363	Advanced Cost English 1	6	4	Core		1	2	0	40	0	40	60	100
70		4	KOU50364	Specialized Accounting 1 ( Oil Accounting)	5	4	basic		1	2	0	40	0	40	60	100
71		5	KOU50365	Auditing & Control	5	4	basic		3	0	0	40	0	40	60	100
72		6	KOU50366	National Accounting	4	4	basic		2	1	0	40	0	40	60	100
73		7
74
75	Module Detail								Module Hours/Week			Module Mark Destribution
76	Semester	#	Code	Module	ECTS	No of Attempt	Module Type	Prerequest Module	Theory	Practic	Toturial	Theory	Practic	Effort (Thr. + Pr.)	Final Exam (Thr. + Pr.)	Total Mark
77	Eight	1	KOU50371	Managerial Accounting2	6	4	Core		1	2	0	40	0	40	60	100
78		2	KOU50372	International Accounting	5	4	Basic		3	0	0	40	0	40	60	100
79		3	KOU50373	Advanced Cost English 2	6	4	Core		1	2	0	40	0	40	60	100
80		4	KOU50374	Specialized Accounting 2 ( Agricultural Accounting )	5	4	Basic		1	2	0	40	0	40	60	100
81		5	KOU50375	Accounting Information Systems	4	4	Basic		0	3	0	40	0	40	60	100
82		6	KOU50376	Graduation Research Project	4	2	Related		0	0	2	60	40	100	0	100
83		7
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