Historical Background
The Accounting Department at the Catholic University in Erbil (CUE), located in the Kurdistan Region of Iraq, was established in 2016 as part of the university’s commitment to advancing business education in the region. Initially, the department started with only 4 students, a number that has since risen to 90 students in 2025. At first, the Accounting Department was launched under the framework of the national education system, offering a foundational curriculum tailored to local academic standards and professional needs. Over the years, the department has grown significantly, now supported by five permanent staff members with diversified knowledge from various countries. These faculty members are not only experts in their fields but also actively involved in research activities, contributing to the department’s academic excellence. Their continuous efforts have been consistently recognized, with several staff members receiving appreciation certificates for their dedication to teaching and research. This diverse and dynamic team enhances the department’s capacity to provide a high-quality education while staying at the forefront of global accounting practices and trends.
Recognizing the evolving demands of the global market, the department transitioned to the Bologna Process, a European higher education framework—to align its academic programs with international standards. This shift has enhanced the department’s ability to prepare students for global competitiveness, academic mobility, and professional recognition beyond national borders.
Mission
The Department of Accounting at the Catholic University in Erbil is committed to actively integrating teaching, research, and engagement to prepare students as shaping professionals who will influence and actively participate within the various accounting disciplines. Our program emphasizes core principles of the accounting profession and aims to develop graduates who excel in effective communication, possess cultural awareness, and are equipped to navigate real-world challenges with integrity and adaptability while upholding the values of professionalism and ethical leadership.
Vision
The Department of Accounting aspires to be globally recognized for academic excellence, ethical leadership, and lifelong learning. We aim to prepare graduates to solve real-world accounting challenges in a dynamic, interdisciplinary environment, aligned with global trends. Through continuous innovation in education and research, we equip students to lead, adapt, and contribute meaningfully to the global economy.
Program Learning Objectives
- Demonstrate comprehensive understanding and skills in applying economic theories and principles integrated with various accounting theories and practices of financial, managerial, taxation, and cost accounting.
- Analyze and interpret financial data proficiently to support decision-making, with the ability to communicate complex financial information clearly to non-financial managers.
- Apply ethical and legal professional standards International Financial Reporting Standards (IFRS) and Iraqi Unified Accounting System (IUAS) in accounting practices and financial reporting taking into consideration the federal and regional differences.
- Effectively utilize technological tools to ensure the accuracy of financial information and to analyze and solve real-world accounting and financial problems in both professional and research context.
- Apply critical thinking to solve real-world financial problems encountered during the internship or through research projects.
- Demonstrate specialized accounting knowledge in banking, insurance, governmental accounting, and oil and gas, with a focus on regional regulations and industry specific financial reporting requirements in the Kurdistan Region, Federal Iraqi Government, and broader Middle East.
Student Learning Opportunities
The Accounting Department provides credit-bearing learning opportunities beyond the classroom to enhance students’ practical understanding of the field. At Level 3 of the undergraduate program, students undertake a structured internship, allowing them to gain hands-on experience in real-world accounting environments. Additionally, organized field trips to relevant institutions expose students to various career pathways and professional practices, helping bridge academic learning with industry insights.
Curricula
| First Term | |||
|---|---|---|---|
| No. | M Code | Module Title | ECTS |
| 1 | AC1101 | Principles of Accounting-I | 6.00 |
| 2 | AC1102 | English for Accounting | 5.00 |
| 3 | AC1103 | Micro Economics | 6.00 |
| 4 | IR1104 | Academic Debate | 4.00 |
| 5 | IR1105 | Kurdology Kurdish Language |
4.00 |
| 6 | EN1106 | General English-I | 5.00 |
| Total: 30.00 | |||
| Second Term | |||
|---|---|---|---|
| No. | M Code | Module Title | ECTS |
| 1 | AC1201 | Principles of Accounting-II | 6.00 |
| 2 | AC1202 | Financial Mathematics | 4.00 |
| 3 | AC1203 | Macro Economics | 5.00 |
| 4 | AC1204 | Principles of Statistics | 5.00 |
| 5 | IT1206 | Computer Skills | 5.00 |
| 6 | EN1206 | General English-II | 5.00 |
| Total: 30.00 | |||
| First Term | |||
|---|---|---|---|
| No. | M Code | Module Title | ECTS |
| 1 | AC2301 | Intermediate Accounting-I | 5.00 |
| 2 | AC2302 | Financial Management | 5.00 |
| 3 | AC2303 | Principles of Management | 5.00 |
| 4 | AC2304 | Cost Accounting-I | 5.00 |
| 5 | AC2305 | Commercial Law | 5.00 |
| 6 | EN2307 | Communicative English | 5.00 |
| Total: 30.00 | |||
| Second Term | |||
|---|---|---|---|
| No. | M Code | Module Title | ECTS |
| 1 | AC2401 | Intermediate Accounting-II | 5.00 |
| 2 | AC2402 | Corporate Finance | 5.00 |
| 3 | AC2403 | Governmental Accounting | 5.00 |
| 4 | AC2404 | Cost Accounting-II | 5.00 |
| 5 | AC2405 | Companies Law | 5.00 |
| 6 | EN2407 | Professional Writing | 5.00 |
| Total: 30.00 | |||
| First Term | |||
|---|---|---|---|
| No. | M Code | Module Title | ECTS |
| 1 | AC3501 | Advanced Financial Accounting-I | 5.00 |
| 2 | AC3502 | Managerial Accounting-I | 5.00 |
| 3 | AC3503 | Taxation-I | 5.00 |
| 4 | AC3504 | Research Methodology | 5.00 |
| 5 | EN3507 | Business Communication/Soft Skills | 5.00 |
| 6 | AC3506 | Elective | 5.00 |
| Total: 30.00 | |||
| Second Term | |||
|---|---|---|---|
| No. | M Code | Module Title | ECTS |
| 1 | AC3601 | Advanced Financial Accounting-II | 5.00 |
| 2 | AC3602 | Managerial Accounting-II | 5.00 |
| 3 | AC3603 | Taxation-II | 5.00 |
| 4 | AC3604 | Computer Applications in Accounting | 5.00 |
| 5 | AC3605 | Financial Statement Analysis | 5.00 |
| 6 | AC3606 | Elective | 5.00 |
| Total: 30.00 | |||
| First Term | |||
|---|---|---|---|
| No. | M Code | Module Title | ECTS |
| 1 | AC4701 | Advanced Cost Accounting-I | 5.00 |
| 2 | AC4702 | International Accounting-I | 5.00 |
| 3 | AC4703 | Accounting Information System | 5.00 |
| 4 | AC4704 | Accounting Theory | 5.00 |
| 5 | AC4705 | Accounting for Oil & Gas | 5.00 |
| 6 | AC4706 | Elective | 5.00 |
| Total: 30.00 | |||
| Second Term | |||
|---|---|---|---|
| No. | M Code | Module Title | ECTS |
| 1 | AC4801 | Advanced Cost Accounting-II | 5.00 |
| 2 | AC4802 | Auditing | 5.00 |
| 3 | AC4803 | Unified Accounting | 5.00 |
| 4 | AC4804 | Elective | 5.00 |
| 5 | AC4806 | Graduation Project | 10.00 |
| Total: 30.00 | |||
Class Schedule
Access the official weekly timetable for the Accounting Department at CUE. Please download the PDF below to view detailed information about courses, lecture halls, and session timings.