BUS 107- Business English and Communication Skills I: The central basis of the course is to consolidate students’ academic approach to thinking, reading, speaking, and writing and language usage. In addition, the course also aims to develop the students’ abilities to synthesize and evaluate information and conduct basic, independent research.

KUR105 – Kurdology I- This course intends to provide the knowledge about the history, language, and background of Kurdish population in disseminated part of the world. This subject tries to shed light on the background of Kurdish culture as well.

 BUS 132- Introduction to Accounting: Basic concepts and principles underlying the preparation and use of financial statements. Among the topics covered are basic accounting theory, transactional analysis, income determination, asset and liability valuation, and the preparation of financial statements.

BUS 104- Introduction to Business and Management II: This course intends to provide the students’ knowledge about both classical functions of management and emerging trends about management. The course aims to give an insight to the students about the concepts of management, the environment of management and the four important functions of management which are planning, organizing, leading and controlling.

BUS 108- Business English and Communication Skills II: This course aims to provide better understanding of purposes and processes of communication in business. Cases and projects improving students’ skills in a collaborative communication are provided. With the help of exercises, including videotaping, students have opportunities to improve and evaluate their oral communication skills. This course aims to provide better understanding of purposes and processes of communication in business. Cases and projects improving students` skills in a collaborative communication are provided. With the help of exercises, including videotaping, students have opportunities to improve and evaluate their oral communication skills.

KUR 106 – Kurdology II- This course aims to provide knowledge about the cultural, social, economic and political understanding of Kurdish population in Iraq and other spread regions.

BUS 103 – Introduction to Management I: This course presents a balanced view of business, the strengths, weaknesses, successes, failures, problems, and challenges. It provides students a base for more advanced courses. The objective of this course is to provide students with a clear and complete description of the concepts underlying business and illustrate the dynamism and liveliness of business organizations and people who operate them with real life examples.

BUS 119 – Math for Economics and Business I: The aim of the courses is that the student be familiar with a wide variety of mathematical concepts. 1. The rate of change of function, Equations for lines, Functions and graphs, absolute values, limits continuity. 2. Derivates. 3. Applications of derivatives. Curve Sketching, Maxima, and Minima, The eigen value theorem. 4. Integration, Indefinite Integrals, Definite Integrals, Applications of Definite Integrals. 5. Transcendental functions Inverse Functions, Exponential and Logarithmic Functions. 6. Mathematics of Finance. 7. Introduction to Probability and statistics.

DBT 101 – Academic Debate and Critical Thinking I: This course is designed to develop students’ abilities and skills in academic communication and debate. The topics of this course train the students on using sources for academic communication, putting knowledge to good use, raising academic questions and answering questions in an academic way. The course also aims to teach students how to accept and respect differing opinions, and how to conduct academic arguments. In this course, students are directed to raise questions and analyze academic texts logically and critically, i.e., they are guided to conduct a critical analysis of what they read and are provided with the opportunity to practice and develop their skills by writing their reflections on the material studied and on their own learning. Moreover, the students will be assisted in this course with considering the problems of their country and making suggestions to solve problems relying on academic mechanism and methodology.

 IT 103 – Information Technology: This course is designed to make the student familiar with Computer literature. Information Technology Concepts are Introduced with an emphasis on software and hardware utilization. Students will be exposed to a board range of computer Technology and IT topics including Understanding Computer, Hardware, software, Computer and communication, Multimedia, web pages & Internet, Networking, and the role of IT in public life. ​This course is divided into two sections: a lecture and lab.

DBT 102 – Academic Debate and Critical Thinking II: To equip students with essential debating and communication skills. To introduce students to the practice of speaking in a public setting. To practice argumentation skills.

 BUS 120 – Math for Economics and Business II: Limits and Continuity. Average Rate of Change and Slope. Derivatives, Instantaneous Rate of Change, Higher Order Derivatives. Optimization, Concavity of Inflection Points. Maxima and Minima. Revenue, Cost and Profit Applications, Anti Derivatives, Rules of Integration, Differential Equations, Mathematics of Finance, Simple and Compound Interest, Present Value, Effective Interest, Future Value, Annuities.

 BUS 206- Macroeconomics: Within the boundary of macroeconomics following topics are introduced: The basic data of macroeconomics. National income accounting and the methods of measurements: The real economy in the long run (production, growth, saving, investment, financial system, unemployment). Money and money market (the monetary system, money growth and inflation relationship). Basic concepts of open economy and its macroeconomic models: Aggregate demand and supply. Monetary and fiscal stabilization measures

BUS 207- Business Law: The titles of the subjects are Commercial undertaking, commercial affairs and results, merchant, trade register, unfair competition, classification of companies, Stock Corporation, negotiable instruments.

ACC 233 – INTRODUCTION TO TAXATION: This course introduces fundamental concepts in federal income taxation including the definition of income, the computation of tax liability, exclusions from income, basis, deductions available for individuals in computing taxable income, and assignment of income. The course will also present brief overviews of concepts explored in more detail in other courses, including capital gains and losses and timing issues.

BUS 205 – MICROECONOMICS: In this course on introductory microeconomics, basic concepts of mainstream microeconomics at intermediate level are introduced. Among those concepts: Principles of microeconomics, Functioning of the market mechanism (demand and supply analysis, elasticity and applications, supply-demand interactions and government policies, consumer and producer surplus, efficiency of the market)The Economics of the public sector (Externalities, Public goods and Common resources, design of the tax system) Behavior of the firm in different market structures (competitive markets, monopoly, oligopoly) The economics of the factors market (Labor market, capital markets).

BUS 213 – STATISTICS I: The aim of the courses is that inference making in Business. The objective of the course is to help students to understand theoretical characteristics of statistical methods and develop practical knowledge and skills to analyze the business data.

BUS 221 – MARKETING I: This course covers the concepts and topics related to marketing function and management, the qualitative and quantitative aspects of marketing management. Examples to basic topics covered are Marketing organizations and organizing marketing activities, sales analysis, understanding marketing strategies, marketing mix, marketing environment, behavioral factors, performance criteria, segmentation, marketing plan, and various marketing subjects. A glossary of marketing is developed by all of the students and small individual research exercise by each student leads to a big project.

BUS 231 – FINANCIAL ACCOUNTING I: The aim of this course is to provide students with a basic accounting background. The role of accounting as a decision-making tool is emphasized throughout the course. The complete accounting cycle, preparation of financial statements, accounting for merchandising activities is among the major topics covered during the semester.

BUS 241 – COMPUTER APPLICATIONS I: Computer Application I Introduces the basic features of Microsoft Excel and spreadsheet concepts to design and create worksheets for use in business and industry, and academic environments. The course includes entering data; creating formulas; professional formatting; creating charts; creating, sorting, and filtering tables; and working with basic functions.

BUS 233 – ACADEMIC LIFE AND SKILLS: The course aims to aid students in further understanding the university and academic life and enable them to acquire essential academic and life skills required for a better and improved academic performance at university. The course combines essential personal life skills with in-close understanding of the rules, regulations and culture of the university where they peruse their study.

ACC 214 Non-Profit Governmental Accounting: To record financial transactions of revenues and expenditures related to the government organizations. To avoid the excess expenditures beyond the limit of the budget approved by the government. To make expenditures according to the appropriate act, rules and legal provisions of the government. To provide reliable financial data and information about the operation of public fund. To prevent misappropriation of government properties by maintaining the systematic records of cash and store items.

BUS 214 Statistics- II: The aim of the courses is inference making in Business. The objective of the course is to help students to understand theoretical characteristics of statistical methods and develop practical knowledge and skills to analyze business data.

BUS 231 Financial Accounting – II: This course, which is a continuation of the first semester’s Introduction to Accounting course, introduces the rest of the basic accounting theory and practice. Analyzing financial assets, liabilities, and stockholders’ equity, plant assets and depreciation, and financial statement analysis are among the primary topics covered.

BUS 238 Academic Life and Skill – II: The aim of ALIS is to increase awareness about skills that are essential for the academic and social lives of the students. ALIS has become a mandatory course for all students, and it aims to assist students in discovering their potential, and to provide them with the necessary awareness and skills that are needed in professional life before they graduate. Considering today’s competitive work life, in ALIS classes, students are encouraged and supported to set their professional life goals based on their strengths and gain awareness about the potential areas of development. Thus, ALIS is a student centered, interactive course. During this one semester course, students learn about team membership, advanced relationship management, conflict resolution, goal setting, time management, creative thinking and problem solving, and personal and professional life balance.

BUS 240 – Computer Application – II: The course aims to educate students about the online world and gives them the ability to create a simple blog and to create and analyze an online survey.

BUS 333 – BUSINESS FINANCE: Finance function and role of financial manager, financial statements and analysis, cash flow concept, time value of money, risk versus return with a consideration of liquidity, financial forecasting, planning and control, working capital policy, current asset management, capital budgeting and related techniques.

ACC 335 – INTERMEDIATE ACCOUNTING: Accounting theory; IFRS (International Financial Reporting Standards); present value concepts; assets, liabilities and stockholder equity; pensions; leases; earnings per share; financial statement analysis; accounting changes and error analysis.

BUS 335 – COST ACCOUNTING: Cost Accounting Course is designed to provide an overview of cost concepts and cost calculation methods in contemporary organizations. This course will focus on how costs behave, what relevancy is and how the accurate and timely cost information can be created. While financial accounting provides information for external users, cost accounting provides information for both external and internal users. Cost Accounting will address the usage of cost information which is used for product costing, planning and control processes.

ACC 337 – ACCOUNTING INFORMATION SYSTEM: This introductory course offers students an overview of Accounting Information Systems. Through examining business processes and internal controls, this course introduces students to hardware and software of computer systems; file and database organization; networks and telecommunications; the systems development process; designing information systems solutions; internal controls; and the management of information systems. The comprehension of these essential concepts lays the foundation for students as future managers of Accounting Information Systems.

BUS 303 – INTERNSHIP (SUMMER PRACTICE): The position of a student or trainee who works in an organization, sometimes without pay, in order to gain work experience or satisfy requirements for a qualification.

BUS 336- Managerial Accounting: Decision making implications of information provided by accounting theory; contemporary problems in reporting of financial statements; presentation format of financial statements as required by the ministry of Finance in Turkey, analysis and interpretation of items appearing on the financial statements; methods of financial statement analysis; assigning a project for the analysis of the financial statements of a real Turkish company.

BUS 334 – Finance Management

Finance Management is designed to expose the student to the financial issues of determining the monetary resources needed by a business, the mix of these resources, the sources and uses of funds, the benefits, risks, and costs associated with different types of resources and financing. The course Finance Management is designed to provide exposure to the students on basics of Financial Management, provide them vast pool of knowledge pertaining to working capital and finding out the working capital requirement of an organization, how much inventory an organization can order at a time to minimize ordering cost and carrying cost, finding out the cash requirement for the future, credit control and making decision relating to long term capital expenditures.

BUS 354 Research and Data Analysis: Describe the structure and characteristics of statistical data; Calculate and interpret measures of central tendency and variability ; Identify and carryout basic statistical analyses used in sociological inquiry through SPSS SPSS procedures; and Data analysis, interpretation with SPSS

ACC 336 Intermediate Accounting (Technical Elective): Intermediate Accounting II is the study of advanced level accounting principles and procedures essential to the preparation of financial statements with particular emphasis on the corporate form. Topics of coverage include financial statements, current assets, inventory, rectification of errors, Bank Reconciliation Statements, and Depreciation

ACC 350 – Financial Control for Managers (Technical Elective): This course explains the procedures, policies, and means by which an organization monitors and controls the direction, allocation, and usage of its financial resources. It focuses on the tools to management in directing and controlling the financial activities of a business to determine whether targets are being met within acceptable risk parameters.

ACC 308 – Computerized Accounting – (Excel) (Technical Elective): The course aim to educate students about the online world and gives them the ability to create a simple blog and to create and analyze an online survey.

ACC 437 Advance Accounting: Business combinations; meaning, usefulness and methodology of consolidated financial statements; investments in non-subsidiary affiliates and corporate joint ventures; consolidated financial statements for overseas units of U.S.-based multinational companies; translations of foreign currencies, derivatives.

ACC 408 – COMPUTERIZED ACCOUNTING II: This course will cover Excel basics concepts including creating a basic worksheet, adding and moving data, managing worksheets, format cells, writing formulas & functions. In addition, the course will concentrate on using worksheets in bookkeeping and financial reporting.

BUS 405 – RESEARCH METHODOLOGY: This course is designed to outline what is expected of you with regard to the production of high quality research in your own business; to give you guidance on how to access literature and compile a literature review; to equip you with a basic understanding of the philosophies of applied business and social research, so that you can select one which is most appropriate to your needs.

BUS 441 – PROJECT EVALUATION AND FINANCE: Through this course students learn the essentials of planning, evaluating, financing and managing projects at the micro and macro levels. Bringing a project in on time and to budget requires a particular skill set. To do it successfully managers need to have a thorough understanding of the financial implications of the variables within a project. This course enables to set budgets, master terminology, evaluate risk, interpret data and forecast cash flow and final profit and loss on any project.

BUS 437 – AUDITING: This course concentrates mainly on external auditing and includes topics as: Definition of auditing, auditing standards, ethics in auditing, independence issues, types of audit reports, the study and evaluation of internal controls including the EDP environment, audit risks, no statistical and statistical sampling in audit, audit of balance sheet and income statement items.

BUS 406- Graduation Project: – Each student will work directly with a faculty advisor on an independent research project. The student’s role is to identify an appropriate research question, develop a systematic research plan to address it, and then execute this plan themselves, collecting, analyzing and interpreting the resulting data and writing them up in standard scholarly format (the thesis). That is, the students are ultimately responsible for all steps in the research process. The faculty adviser’s role is to provide guidance in these various steps where appropriate, such as in helping to identify the research question and in providing feedback on the student’s proposed research design, its execution, and the data.

BUS 432- BANK MANAGEMENT: Corporate finance and microeconomics are applied to matters of importance to commercial bankers. Among the subjects treated are bank asset portfolio construction, lending policies, liabilities management, bank capital structure, short run cash management, financial market rates and flows, and quantitative models for bank management. Commercial bank management is analyzed from an internal viewpoint in terms of what bank managers should look for in asset management and why; what market conditions they should be aware of; and what techniques they can use to meet changing economic and financial conditions.

ACC 410/K Computerized Accounting III: This course will cover Excel basics concepts including creating a basic worksheet, adding, and moving data, managing worksheets, format cells, writing formulas & functions. In addition, the course will concentrate on using worksheets in bookkeeping and financial reporting.

BUS 446/K Financial Statement Analysis: This course analyzes how firms communicate through financial statements. Students will use financial statement analysis as an integral part of the strategic analysis of firms, while understanding how accounting regulations and managerial discretion influence presented financial statements. Course modules include strategic analysis, risk and profitability analysis using ratios, accounting analysis and prospective analysis. At the end of the course, students will be able to interpret and analyze financial statements, analyze cash flows, make judgments about earnings quality, uncover hidden assets and liabilities, and use financial statement analysis prospectively to forecast and value firms using cash flow based and accounting based valuation methods.

ACC 412 International Accounting: This course applies the principles of finance to international issues in financial management. It deals with topics such as the valuation of foreign subsidiaries, estimating the cost of capital of foreign investments, investing in foreign multinational firms, the correlation of returns across international security markets, hedging foreign-exchange risk, and the use of foreign securities markets.