Available courses

Academic Debate

This course is designed to develop students’ abilities and skills in academic communication, argumentation and debate. The topics of this course train the Students to use sources for academic communication, to produce knowledge, to raise academic questions and to answer the questions scientifically. It also trains them to think critically, to respect others’ points of view and also to direct academic arguments. In this course, students are directed to raise questions and analyze the scientific texts logically and critically, i.e. they are guided to conduct a critical analysis of what they read and are provided with opportunities to practice and develop their skills by writing their reflections on the material studied and on their own learning. Moreover, they are assisted to Identifying problems academically and offer appropriate and scientific suggestions for solving such problems. Also, a number of lectures are devoted to teaching Health and Safety subject to train students about health awareness in order to use  laboratories, and protecting against diseases in cafeterias, libraries and lecture halls.

Furthermore, the course will focus on the importance of debate and time management. The aims of this course is to: 

  1. To foster critical thinking and thoughtful expression
  2. To appreciate the diversity of social relations in communities
  3. To develop intellectualism and confidence of expression.  At the end of the course, students will be able to:  1. Exercise debating skills and enhance abilities to express thoughtful, informed opinions in public settings.
  4. Use reliable sources to gather evidence in a responsive, critical way.
  5. Demonstrate skills of peaceful negotiation with others.
  6. Prepare and execute an argument that is logically ground and contributes to the good of the community.
  7. Identify emergent problems in communities and to see oneself as an active agent committed to the resolution of them.
  8. Demonstrate openness to diverse viewpoints and to express a willingness to change as a result.
  9. Demonstrate knowledge in learning communities using tools of technology for the common good. 

Computer Skills I

Basic concepts of Information Technology, File management and personal computer.  The main objective of this course is to qualify the student to pass the ICDL exam in the second two modules covering Word processing and electronic spreadsheets using Microsoft Office 2007. The ICDL program has a well-defined set of objectives which include

  1. Promoting and encouraging computer literacy between students independent of their specialization
  2. Raise the level of knowledge about Information Technology and the level of competence in using personal computers and common computer applications for all students
  3. Ensure that all computer users understand best practices and the advantages of using a personal computer
  4. To increase the productivity of students and graduates who need to use computers in their specialization and work
  5. To enable better returns from investments in Information Technology (IT)
  6. To provide a basic qualification degree which will allow all students, regardless of their specialization to be part of the Information Society

Kurdology I

Kurdology is a subject designed for the first year students in different departments, it is a very important and interesting subject for Kurds and all of the other international students who would like to learn the history, culture, economical issues and the Folklore of Kurds. The term Kurdology is originated from the (Kurd + logy); the first part refers to the Kurdish nation while the second part refers to the science, acquaintance, knowledge, Introduction of Kurds as well as research, it means that this subject is designed to introduce the Kurdish nation to the world. This subject leads to investigating research about in the fields of (History, geography, language, culture, Kurdish literature, and Kurdish nation citizenship). The importance of this course appears through (history, geography, language, Art, literature, archaeology, bibliography) and many other areas related to the kurdish nation. In addition, this course will focus of different views of Western European scientists and researchers and Eastern Scientists (Including Muslim and Kurdish Scholars) about the Kurdish languages, dialects and cultures which are used throughout the history.

General English I

  • This course develops basic listening, speaking, pronunciation and vocabulary acquisition for use in the classroom and daily life. The course is intended for beginners in English and for students with basic communication abilities.
  • Learner outcomes include improved ability to understand basic spoken English and to communicate in common situations by using basic language functions and the appropriate vocabulary with standard pronunciation.
  • Materials include a textbook for listening, speaking, and pronunciation and a picture dictionary.
  • Activities include both in-class and out-of-class listening and speaking tasks.This course develops basic reading, writing, vocabulary and grammar skills. The course is intended for beginners in English and for students with limited basic abilities in reading and writing.
  • Learner outcomes include improved ability to read and understand basic high frequency vocabulary and simple sentences, to write at the sentence and simple paragraph level with accurate spelling and punctuation and to understand and use accurately basic verb tenses and grammar.
  • Materials include a reading and vocabulary text and a grammar text.

Principles of Accounting I

Introduces financial accounting theory, including the accounting cycle, analysis and recording of transactions, and reporting financial information in accordance with Generally Accepted Accounting Principles (GAAP). This is the first term of the traditional accounting principles sequence. The course emphasizes the theoretical foundations of accounting and analytical skills needed by business and accounting students. Those with financial record-keeping responsibilities in their current employment will find it essential.  An understanding of accounting is necessary to examine the performance and financial health of business. For this reason, accounting is often referred to as the ‘language of business’. This course is the ideal way for students to acquire a valuable skill as well as begin to develop an appreciation of the role of accounting in the evaluation and management of a business. Accordingly, it is recommended as a course both for students interested in business generally, and for those planning a career in accounting. Upon completion of the course students will be able to:

  1.  Use debit and credit accounting to record and adjust basic business transactions.
  2. Prepare multi-step income statements, classified balance sheets, and statements of retained earnings.
  3. Use basic financial statement ratio analysis to evaluate financial performance.
  4. Demonstrate knowledge of each step in the accounting cycle.
  5. Know and apply organizational internal control components.  
  6. Use Generally Accepted Accounting Principles (GAAP) to record common business transactions involving merchandise inventory, cash, and accounts receivable transactions.

Principles of Statistics

This subject is designed to provide students majoring in management, accounting, economics and other fields of business administration with an introductory survey of the many applications of descriptive statistics

The definition of statistics given earlier referred to organizing, presenting and summarizing the data. When the students have completed this course, they will be able to:

  1. Organize, analyze, interpret and summarize the data in a useful and informative manner. 
  2. Calculate the central tendency and interpret the meaning and also applications of dispersion.
  3.  Measure the growth rate, in"nation or price ind# and real value.
  4. Understand, calculate and interpret the regression and correlation concept.
  5. Calculate and interpret the general trend in time series.

Principles of Management I

In this course, you will learn to recognize the characteristics of proper management by identifying what successful managers do and how they do it. Understanding how managers work is just as beneficial for the subordinate employee as it is for the manager. This course is designed to teach you the fundamentals of management as they are practiced today.

This course will illustrate how management evolves as firms grow in size. It is based upon the idea that the essential purpose of a business is to produce products and services in order to meet the needs and wants of the marketplace. A manager marshals an organization's resources (its people, finances, facilities, and equipment) toward this fundamental goal. In this course, you will explore the tasks that today's managers perform and delve into the key knowledge areas that managers need to master in order to run successful and profitable businesses.

Academic Debate

This course is designed to develop students’ abilities and skills in academic communication, argumentation and debate. The topics of this course train the Students to use sources for academic communication, to produce knowledge, to raise academic questions and to answer the questions scientifically. It also trains them to think critically, to respect others’ points of view and also to direct academic arguments. In this course, students are directed to raise questions and analyze the scientific texts logically and critically, i.e. they are guided to conduct a critical analysis of what they read and are provided with opportunities to practice and develop their skills by writing their reflections on the material studied and on their own learning. Moreover, they are assisted to Identifying problems academically and offer appropriate and scientific suggestions for solving such problems. Also, a number of lectures are devoted to teaching Health and Safety subject to train students about health awareness in order to use  laboratories, and protecting against diseases in cafeterias, libraries and lecture halls.

Furthermore, the course will focus on the importance of debate and time management. The aims of this course is to: 

  1. To foster critical thinking and thoughtful expression
  2. To appreciate the diversity of social relations in communities
  3. To develop intellectualism and confidence of expression.  At the end of the course, students will be able to:  1. Exercise debating skills and enhance abilities to express thoughtful, informed opinions in public settings.
  4. Use reliable sources to gather evidence in a responsive, critical way.
  5. Demonstrate skills of peaceful negotiation with others.
  6.  Prepare and execute an argument that is logically ground and contributes to the good of the community.
  7. Identify emergent problems in communities and to see oneself as an active agent committed to the resolution of them.
  8. Demonstrate openness to diverse viewpoints and to express a willingness to change as a result.
  9. Demonstrate knowledge in learning communities using tools of technology for the common good. 

Computer Skills II

Basic concepts of Information Technology, File management and personal computer.  The main objective of this course is to qualify the student to pass the ICDL exam in the second two modules covering Word processing and electronic spreadsheets using Microsoft Office 2007. The ICDL program has a well-defined set of objectives which include

  1.  Promoting and encouraging computer literacy between students independent of their specialization
  2. Raise the level of knowledge about Information Technology and the level of competence in using personal computers and common computer applications for all students
  3. Ensure that all computer users understand best practices and the advantages of using a personal computer
  4.  To increase the productivity of students and graduates who need to use computers in their specialization and work
  5. To enable better returns from investments in Information Technology (IT)
  6. To provide a basic qualification degree which will allow all students, regardless of their specialization to be part of the Information Society

General English II

  • This course develops listening, speaking, pronunciation and vocabulary acquisition for use in daily life and the classroom. The course is intended for high beginner students with basic communication abilities.
  • Learner outcomes include improved ability to understand basic spoken utterances and vocabulary and to communicate in common situations by using basic language functions and the appropriate vocabulary with standard pronunciation.
  • Materials include listening and speaking and pronunciation textbooks.
  • Activities include both in-class and out-of-class listening and speaking tasks which develop the students’ communication ability. This course develops reading, writing, vocabulary and grammar skills. The course is intended for high beginner students in English and for students with basic abilities in reading and writing.
  • Learner outcomes include improved ability to read and understand high frequency vocabulary and simple and more complex sentences, to write at the paragraph and short composition level with accurate spelling and punctuation and to understand and use accurately verb tenses, nouns/pronouns, and articles.

  • Materials include a reading and vocabulary text and a grammar text.

Microecnomics

The course provides an introduction to a core area of economics known as microeconomics. It considers the operation of a market economy and the problem of how best to allocate society's scarce resources. The course considers the way in which various decision making units in the economy (individuals and firms) make their consumption and production decisions and how these decisions are coordinated. It considers the laws of supply and demand, and introduces the theory of the firm, and its components, production and cost theories and models of market structure. The various causes of market failure are assessed, and consideration is given to public policies designed to correct this market failure.

Microeconomics is the study of how decisions are made by consumers and suppliers, how these decisions determine the allocation of scarce resources in the marketplace, and how public policy can influence market outcomes for better or worse. A basic understanding of microeconomics is essential to the study of macroeconomics because “micro” provides the foundations upon which “macro” is built. It is pointless to try to explain, for example, the demand for money and how it affects interest rates in the economy without a grasp of how suppliers and buyers interact in a market. The objective of this supplement to MACROECONOMICS: An Introduction, Third Edition is to provide a relatively compact overview of microeconomics for use in a course where micro is not a prerequisite for macro, and for students who want to brush up on their micro.

Economists think of there being two sides to a market, the demand side and the supply side. The demand side consists of economic agents, households and sometimes firms, who come to the market to buy a specific good or service. The supply side consists of the suppliers of the good or service, generally firms that produce the item. In markets for final goods, which are ready for consumption, the demanders are usually the consumers in the household sector; for example, someone buying a croissant. However, in the case of capital goods, it is a firm that is the buyer of the final good; for example, a bakery buying a new automated oven. There are also markets for intermediate goods where the buyers are firms purchasing a good or service used in the production of another good or service, for example bakeries purchasing flour from millers, or millers purchasing wheat from farmers.

We study the demand and supply sides of markets separately, because each involves different groups of agents. Within each group there is a common goal but the two groups have very distinct goals. Buyers all come to the market with the same goal of getting as much satisfaction, or what economists call utility, as they can from their limited budget. Suppliers are maximizing profit by using the factors of production - land, labour, capital, and entrepreneurship, - as effectively as possible, given the costs of those factors and the price at which they can sell their product.

Principles of Accounting II

Introduces financial accounting theory, including the accounting cycle, analysis and recording of transactions, and reporting financial information in accordance with Generally Accepted Accounting Principles (GAAP). This is the first term of the traditional accounting principles sequence. The course emphasizes the theoretical foundations of accounting and analytical skills needed by business and accounting students. Those with financial record-keeping responsibilities in their current employment will find it essential.  An understanding of accounting is necessary to examine the performance and financial health of business. For this reason, accounting is often referred to as the ‘language of business’. This course is the ideal way for students to acquire a valuable skill as well as begin to develop an appreciation of the role of accounting in the evaluation and management of a business. Accordingly, it is recommended as a course both for students interested in business generally, and for those planning a career in accounting. Upon completion of the course students will be able to:

  1. Use debit and credit accounting to record and adjust basic business transactions.
  2. Prepare multi-step income statements, classified balance sheets, and statements of retained earnings.
  3. Use basic financial statement ratio analysis to evaluate financial performance.
  4. Demonstrate knowledge of each step in the accounting cycle.
  5. Know and apply organizational internal control components.  
  6. Use Generally Accepted Accounting Principles (GAAP) to record common business transactions involving merchandise inventory, cash, and accounts receivable transactions.

Applied Statistics

Mathematics has two main branches, pure and applied mathematics. This model belongs to the second one which concerns about collecting the data and analyzing data via some methods. Ideally, this text would be used in a one-semester course in financial models. A course in elementary statistics, the lectures are designed to be flexible enough to be used in a variety of possible courses in deferment areas such as in finance.

This course introduces students to classical formulas for finding variance, covariance and correlation and regression equation.  This subject is intended to:

The purpose of this module is training students how to calculate mean, variance, mod, median, covariance and correlation. In this course students distinguish between population and the sample of population, also they learn to verify the methods which are used to analyze the data such as finding the average of a sample or population. Furthermore the course consists of an introduction to methods of inferential statistics methods that help us decide whether the patterns we see in our data are strong enough to draw conclusions about the underlying population we are interested in.

Principles of Management II

In this course, you will learn to recognize the characteristics of proper management by identifying what successful managers do and how they do it. Understanding how managers work is just as beneficial for the subordinate employee as it is for the manager. This course is designed to teach you the fundamentals of management as they are practiced today.

This course will illustrate how management evolves as firms grow in size. It is based upon the idea that the essential purpose of a business is to produce products and services in order to meet the needs and wants of the marketplace. A manager marshals an organization's resources (its people, finances, facilities, and equipment) toward this fundamental goal. In this course, you will explore the tasks that today's managers perform and delve into the key knowledge areas that managers need to master in order to run successful and profitable businesses.

Commercial Law

This course is designed for students and consists of Introduction. Property law. Definition of Commercial law; Origins of Commercial Law. Definition and forms of obligation. Penalty, earnest payment, guarantee. Transfer of a personal right between creditors or debtors (cession, assignation, guarantee) Restitution, statute of limitations. Contract of sale. Lease agreement. Timeshare agreement, Agency agreement, Shipping agreement, Commission agreement, License agreement. Securities (Promissory note and cheque). 

Course Objectives: 

  1. Understanding basic principles and origins in the area of commercial law,
  2. Theoretical and practical preparation enabling students to acquire knowledge and skills related to commercial law. 

On successful completion of this course, student should be able to: 

  1.  define basic terms, values and laws in the area of commercial law,
  2. describe methods of applying principles and provisions of commercial law,
  3. compose simple contracts,
  4. asses the correctness of applying specific laws to a specific
  5. cases and choosing the most appropriate one

Macroeconomics

The field of economics is often broken down into two broad categories, which are: Macroeconomics and Microeconomics. Macroeconomics is a branch of economics that describes and explains economic processes and behavior of aggregates—income, employment, output, and so on—on a national scale. Throughout the history, the economy of any country went through four important phases considered as phases of the business cycles of the GDP (Gross Domestic Product). GDP as an important indicator in Macroeconomics is used to determine the value of all goods and services produced in the country and it examines the output growth of a country and how countries are getting better from a year to the next.

The subjects of the course are macroeconomic issues including the calculation of the real and nominal GDP, dealing with inflation and explaining some economic costs of inflation and causes of inflation (The demand-side effects and the supply-side effects). It also contains the unemployment in a country and explains the types of unemployment. GDP per capital is used in the course to make a comparison among countries to examine which country is better off. Recently, HDI (Human Development Index) indicator, which is developed by the UN, is used to calculating development of the countries since the indicator takes into accounts three important parts to examine the progressing of the countries which are: the health, education and wealth.

Two of the most important theories which can be studied throughout this course are the monetary and Macroeconomic theories that focus on some specific areas as follows:

  • The quantity theory of money.
  • Money and Inflation.
  • The velocity of circulation. This course is designed for students interested in understanding macroeconomic issues related to calculating the economic growth of countries and how countries are progressing. Since counties with higher GDP per capita can have higher standard of living and can afford better health care for their individuals and can also afford better education systems. The objective of the course is also to familiarize students with different types of unemployment since it has become a contemporary phenomenon in every corner in the world especially in our country.

Moreover, The course has been designed also to teach students the monetary policy tools that are the dominant forces in financial markets and always play a huge role in the macroeconomics to solve many economic problems including the inflation (a sustained increase in the general price level of all goods produced and services offered in an economy over a period of time).

The target clientele are students who enjoyed their macroeconomics class and would like more advanced course that will give them a way of thinking about contemporary economic issues. This course will be differentiated by its emphasis on both the theoretical and practical considerations that guide the making of monetary policy around the world. At the end of this course, students would be able to:

  1. Identify the main streams of economic thought from the past to the present and relate them to the ongoing debates about public policy and the role of the government in the economy.
  2. Use basic economic concepts and theoretical ideas when analyzing current economic problems and assessing the problems, prospects and possibilities for the economy.
  3. Recognize how fundamental economic institutions such as property rights, a well-developed legal system, and market incentives affect the functioning of the economy, how institutional arrangements such as households, businesses and governments affect the process of production and distribution of goods and services, and how particular government agencies, business establishments and global economic institutions operate and affect the economy and the lives of individuals.

Quantitative Methods

This course will cover operation research such linear programming problems, Graphical solution, Simplex method, Big-M method and optimal solution . Also it will cover some topics in some basic concepts in probability theory and operation research like Normal distribution, Bernoulli and Binomial distributions and Poisson distribution. This subject is intended to: The purpose of this module is training students how to calculate the maximum and minimum profit for whatever purpose and predict scenarios which will happen next to choose the right decision. At the end of this course and having completed the Essential reading and activities, you should be able to:

  • Introduction of linear programming problem.
  • Apply linear programming to find the solution.
  • Construct a model to represent system of equations.
  • Find the feasible solution of Graphical solution for two variables LPP.
  • Apply Graphical solution and solve two variables LPP.
  • Use Simplex method and application
  • Use Game Theory applications
  • Understand the basic concept of probability theory.
  • Use Normal and binomial distribution to analyze the Data.
  • Use Poisson distribution to find the average.

Logistic Management

The course has a great importance for the students in Business Administration department in which it aims to skill students in understanding and utilizing proper ways in transporting raw materials, goods, and services through the supply chain process from the point of gain to the point of consumption with minimum costs and in the determined time. This course will emphasize on declaring the concept of Logistics Management critically and will clearly explain the importance of studying logistics in nowadays complex and connected business world. The course is framed in a way that enable students to become successful logistical in the future. The basic aim behind teaching this course in Business Administration Department is to direct students toward better planning and implementing the different functions of logistics such as inventory, transportation, information flow, etc. in a proper way that as a total lead to a successful production system that assure competitive advantages for businesses.

Human Resources Management I

This course will provide an overview of human resources management (HRM). HRM is a fundamental component of the competitiveness, effectiveness, and sustainability of any organization, as it influences who is hired, how they are trained, evaluated, and compensated, and what steps are taken to retain them. Throughout the course we will focus on the role of managers and how they develop effective and efficient human resources practices that support the strategic goals of their organizations. To accomplish the above, activities will be infused into the curriculum that will familiarize students with the challenge of sustainability facing today’s companies that increases the role of human resource management practices.

The objectives of the course are:

  1.  To provide an understanding of key human resources practices in today's organizations. 
  2. To help build critical thinking skills by analyzing how human resources practices can support an organization's strategic objectives and enhance long-term performance. 
  3. To develop skills in the following areas: problem solving and analysis, written and oral communication, and teamwork.
  4. Apply the principles and techniques of human resource management gained through this course to the discussion of major personnel issues and the solution of typical case problems.


Intermediate Accounting I

  • Welcome to the both courses of Intermediate Accounting (I & II). These modules are main units for second year’s students because they require to understand clearly applicable and basic methods and models about accounting practices.
  • The lecturer will attempt to advance your expertise as far as possible. Also, the module seminars will arrange based on the students skills and will take into account their English language levels.
  • Nowadays, accounting plays a significant role and it is the dynamic position of global economy. This take place because it is defined as the language of business. The current Generally Accepted Accounting Principles (GAAP) and the Conceptual Framework for Financial Reporting (CFFR) are needed to develop and build students accounting skills. Therefore, the materials of this module will constructed on modern and professional sources of accounting concepts.
  • You can use calculator but your phone should be turned off. At the end of this course students are able to: ❋ Understand the conceptual framework for financial reporting.
  • Give details about the reasons for preparing adjusting entries.
  • Explain how to prepare financial statements and its purposes.
  • Recognize the types of intangible assets.
  • Outline and classify the different types of receivables.❋ Identify accounting problems linked to bank reconciliation.
  • Distinguish among perpetual and periodic inventory systems.
  • Describe the accounting issues associated with fixed assets.
  • Elucidate clearly accounting for equity.

Marketing Management I

Marketing Management is a course that examines the role and importance of marketing in the firm and other organizations. We will cover topics such as marketing plans/strategies, marketing research, market segmentation, retailing, advertising, pricing, Internet marketing, etc. You will find the course interesting and informative. Keep on top of the work. All the best.

COURSE OBJECTIVES

This course will help you to develop a better appreciation and understanding of the role of marketing in a business organization specifically, and in our society at large. 

Specific objectives include:

  1. To enhance your knowledge about marketing theories, principles, strategies and concepts and how they are applied;
  2. To provide you with opportunities to analyze marketing activities within the firm;
  3. To allow you to apply marketing concepts and theories to realistic marketing situations.
  4. MAJOR & CURRICULUM OBJECTIVES TARGETED
  5. At the end of this course, you should be able to:
  6. Recognize the importance of marketing in an organization, how marketing relates to other business functions, and the role of marketing in society at large.
  7. Do basic secondary research relative to marketing in an organization (e.g., by using Internet search engines, such as Yahoo, Google, etc.)
  8. Select, analyze and define a target market for a selected product or service.
  9. Develop a marketing plan or strategy for a product or service (e.g., company objectives, marketing objectives, target market(s), advertising, pricing, distribution, product/ service development, evaluation of competitors, contingency plans, budget, etc.)
  10. Evaluate/analyze the marketing strategy for an existing product and/or services. Know the basic marketing concepts and theories.

 The course will also enhance your achievement of the following curriculum objectives:

  • Written communication skills
  • Technology (computer) skills
  • Understanding of global issues in marketing/business
  • Critical thinking
  • Analytical skills
  • Appreciation of ethical issues in marketing/business

Business Correspondence

In our day to-day life we exchange our ideas, thoughts and other information with our friends, relatives and other people. Sometimes we directly talk to them and sometimes we also write letters to them. In letters we express our feelings in a few words, we may ask for any information or we may write about a complaint in connection with our problems. Similarly businessmen also exchange ideas, information by writing letters. They communicate business information to customers, suppliers and others and at the same time receive a variety of letters from them. In this lesson let us know about different types of letters used in the process of business transactions.

Communication through exchange of letters is known as correspondence. We communicate our feelings, thoughts etc. to our friends and relatives through letters that may be called personal correspondence. A Businessman also writes and receives letters in his day to-day transactions, which may be called business correspondence.

Business correspondence or business letter is a written communication between two parties. Businessmen may write letters to supplier of goods and also receive letters from the suppliers. Customers may write letters to businessmen seeking information about availability of goods, price, quality, sample etc. or place order for purchase of goods. Thus, business letters may be defined as a media or means through which views are expressed and ideas or information is communicated in writing in the process of business activities. After This course is intended to:

  • State the meaning of Business Correspondence;
  • explain the importance of Business Correspondence;
  • describe the essential qualities of a good business letter;
  • identify the various parts of a business letter; and
  • Recognize the different types of letters used in business.

Operational Research

This course will cover operation research such linear programming problems, Graphical solution, Simplex method, the Sensitivity Analysis. Also it will cover some topics in some basic Transportation Problems, Apply Game theory and Decision-making, Definition, solution methods. This subject is intended to: The purpose of this module is training students how to calculate the maximum and minimum profit for whatever. Provide a range of theories and mathematical statistical methods in the subject of Operation Research and its applications in a different area of economic and Administration sciences and other scientific disciplines. Purpose and predict scenarios which will happen next to choose the right decision. At the end of this course and having completed the Essential reading and activities, you should be able to:

  • Introduction of linear programming problem.
  • Apply linear programming to find the solution.
  • Find the feasible solution of Graphical method for two variables L.P model.
  • Apply Graphical solution and solve two variables L.P model.
  • Use Simplex method and application .
  • Understand the Dual problem, Definition ,transfer primal model into dual model.
  • Understand the Sensitivity Analysis , Changes in the Right Hand Side (R.H.S).
  • Understand Transportation Problems, primal solution.
  • Apply Game theory and Decision-making, Definition, solution methods.

Organizational Theory

The course has a great importance for the students in Business Administration department in which it enable them to better understand the importance of understanding the nature of different organizations across different cultures to avoid conflicts and assure better performance.

This course will emphasize on declaring the concept of organizational Theories critically and will clearly explain the importance and the aim of studying the organization through different perspectives and how it develops through the time.

The course is framed in a way that enable students to become successful researchers, think out of the box and brain storm in the future. The basic aim behind teaching this course in Business Administration Department is to direct students toward a critical and out- of- box thinking through analyzing and understanding the managerial thought through different organizational phenomenon that enable them to connect this course outcomes with other managerial functions for better performance.

Human Resources Management II

This course will provide an overview of human resources management (HRM). HRM is a fundamental component of the competitiveness, effectiveness, and sustainability of any organization, as it influences who is hired, how they are trained, evaluated, and compensated, and what steps are taken to retain them. Throughout the course we will focus on the role of managers and how they develop effective and efficient human resources practices that support the strategic goals of their organizations. To accomplish the above, activities will be infused into the curriculum that will familiarize students with the challenge of sustainability facing today’s companies that increases the role of human resource management practices.

The objectives of the course are:

  1. To provide an understanding of key human resources practices in today's organizations. 
  2. To help build critical thinking skills by analyzing how human resources practices can support an organization's strategic objectives and enhance long-term performance. 
  3. To develop skills in the following areas: problem solving and analysis, written and oral communication, and teamwork.
  4. Apply the principles and techniques of human resource management gained through this course to the discussion of major personnel issues and the solution of typical case problems.


Intermediate Accounting II

Welcome to the both courses of Intermediate Accounting (I & II). These modules are main units for second year’s students because they require to understand clearly applicable and basic methods and models about accounting practices.

  • The lecturer will attempt to advance your expertise as far as possible. Also, the module seminars will arrange based on the students skills and will take into account their English language levels.
  • Nowadays, accounting plays a significant role and it is the dynamic position of global economy. This take place because it is defined as the language of business. The current Generally Accepted Accounting Principles (GAAP) and the Conceptual Framework for Financial Reporting (CFFR) are needed to develop and build students accounting skills. Therefore, the materials of this module will constructed on modern and professional sources of accounting concepts.
  • You can use calculator but your phone should be turned off. At the end of this course students are able to: ❋ Understand the conceptual framework for financial reporting.
  • Give details about the reasons for preparing adjusting entries.
  • Explain how to prepare financial statements and its purposes.
  •  Recognize the types of intangible assets.
  • Outline and classify the different types of receivables.❋ Identify accounting problems linked to bank reconciliation.
  •  Distinguish among perpetual and periodic inventory systems.
  • Describe the accounting issues associated with fixed assets.
  • Elucidate clearly accounting for equity.

Marketing Management II

Marketing Management is a course that examines the role and importance of marketing in the firm and other organizations. We will cover topics such as marketing plans/strategies, marketing research, market segmentation, retailing, advertising, pricing, Internet marketing, etc. You will find the course interesting and informative. Keep on top of the work. All the best.

COURSE OBJECTIVES

This course will help you to develop a better appreciation and understanding of the role of marketing in a business organization specifically, and in our society at large. 

Specific objectives include:

  • To enhance your knowledge about marketing theories, principles, strategies and concepts and how they are applied;
  • To provide you with opportunities to analyze marketing activities within the firm;
  • To allow you to apply marketing concepts and theories to realistic marketing situations.
  • MAJOR & CURRICULUM OBJECTIVES TARGETED
  • At the end of this course, you should be able to:

  • Recognize the importance of marketing in an organization, how marketing relates to other business functions, and the role of marketing in society at large.
  • Do basic secondary research relative to marketing in an organization (e.g., by using Internet search engines, such as Yahoo, Google, etc.)
  • Select, analyze and define a target market for a selected product or service.
  • Develop a marketing plan or strategy for a product or service (e.g., company objectives, marketing objectives, target market(s), advertising, pricing, distribution, product/ service development, evaluation of competitors, contingency plans, budget, etc.)
  • Evaluate/analyze the marketing strategy for an existing product and/or services. Know the basic marketing concepts and theories.


 The course will also enhance your achievement of the following curriculum objectives:

  • Written communication skills
  • Technology (computer) skills
  • Understanding of global issues in marketing/business
  • Critical thinking
  • Analytical skills
  • Appreciation of ethical issues in marketing/business

Research Method

The main purpose of the Research Methods, Data Analysis, and Reporting to introduce students to quantitative and qualitative methods for conducting meaningful inquiry and research. They will gain an overview of research intent and design, methodology and technique, format and presentation, and data management and analysis informed by commonly used statistical methods. The course will develop each student’s ability to use this knowledge to become more effective. These tasks include:

  • Developing a hypothesis, a research problem and related questions
  • Framing the problem with the correct research methodology
  • Collecting data that accurately addresses the research problem
  • Measuring the effectiveness of a program
  • Using data to make decisions
  • Providing technical guidance to contractors for inclusion in contract documents related to research projects
  • Evaluating feasibility of research proposals
  • Presenting data to support programs to decision makers and other consumers.

The course will provide an overview of the important concepts of research design, data collection, statistical and interpretative analysis, and final report presentation.

Each week students will work through lessons that present Finance & Banking -specific readings and research and/or statistics-related concepts that bring to life examples of how the weekly topic applies to Finance & Banking. This will allow students to clearly understand how the course material relates to their jobs as a banker. The main objective of this course is to give student good theoretical and practical research methods. The student will take courses introduce the nature methodology fundamental to conduct research in the banking and financial science field. More emphasis will be laid upon “survey method “to conduct quantitative research. A basic knowledge in statistical theories will be required to integrate and apply them to survey research methods. Emphasis will be on research design, questionnaire design, fieldwork procedure, data analysis and presentation of result including web publishing. This course therefor serves as training in the scientific method and its application to decision making.

Organizational Behavior

The course has a great importance for the students in Business Administration department in which it enable them to better understand the human behavior in different organizations across different cultures to avoid conflicts and assure better performance.

This course will emphasis on declaring the concept of organizational behavior critically and will clearly explain the importance and the aim of studying the human behavior in nowadays complex organizational environment.

The course is framed in a way that enable students to become successful HR officers in the future. The basic aim behind teaching this course in Business Administration Department is to direct students toward a critical and out- of- box thinking through analyzing and understanding human behavior through different organizational phenomenon that enable them to connect this course outcomes with other managerial functions for better performance. by the end of this course, students should be able to:

  1. Understand the meaning and importance of organizational behavior.
  2. prevent perceptual distortions and organizational conflicts.
  3. motivate employees in proper ways and maximize their performance.

Governmental Accounting

In this course students learn about accounting and reporting requirements used by government entities. The class focuses on the categorization of the major government fund types and the terminology associated with Governmental Accounting Standards Board (GASB) and Generally Accepted Accounting Principles (GAAP). this course is intended to: 

  • Define fund accounting terms and concepts.
  • Describe the budgetary process in government.
  • Identify the objectives of accounting and financial reporting in government and not-for-profit entities.
  • Apply governmental accounting procedures.
  • Apply accounting principles for various governmental funds.
  • Develop and analyze worksheets and financial reports related to governmental organizations. Upon completing this course,students will have an understanding of:
  • The characteristics and differences of the government environment that necessitate the unique accounting and financial reporting.
  • The process of setting accounting and financial reporting standards for government entities.
  • The bases of accounting and measurement focuses used by governments.
  • Fiscal accountability.
  • Exchange and no exchange transactions.
  • Budgeting in government.
  • Accounting and reporting in local governments, including: 
  • Determining the financial reporting entity.
  • Fund accounting and reporting.
  • Government wide accounting and reporting.
  • Accounting and reporting for specific transactions.


Production Management I

Production/operations management involves the integration of numerous activities and processes to produce products and services in a highly competitive global environment. Many

companies have experienced a decline in market share as a result of their inability to compete on the basis of product design, cost or quality. Most now agree that world class performance in operations, i.e., in product design, manufacturing, engineering and distribution, is essential for competitive success and long term survival. This course considers the operations from a managerial perspective. We will consider key performance measures of operations (productivity, quality and response time) as well as

important concepts for improving the performance of operation  along these dimensions. At the end of the course students will have a fair understanding of the role Production/Operations Management plays in business processes. Emphasis is given both to familiarization of various production processes

and service systems, and to quantitative analysis of problems arising in the management of operations.

Insurance Industry

The course covers the risks that are faced by an individual or firm and the various methods for their treatment. Methods of treatment include, but are not limited to, insurance, loss prevention, surety ship, simple retention, and self-insurance. Topics include personal and business insurance. This course is intended to:

  • define the nature of risk and identify the risks facing both individuals and organizations today;
  • describe the principles of risk management and the role of the risk manager;
  • outline the risks associated with loss of income, ownership of property, and legal liability;
  • classify the various types of insurance, which are used to reduce the chance of loss and identify other loss prevention/reductions mechanisms, which may be appropriate; and
  • explain our society's treatment of fundamental risks, the concepts of social insurance used to treat these risks, and surety ship. Learning activities of the course are: define different types of risks, hazards and perils, and explain the adverse effect of risk on economic activity
  • understand the basic statistical principles of insurance and identify the situations where insurance may be used as a risk-sharing or risk-transfer device
  • differentiate between private and social insurance and recognize the respective needs for each
  • understand the structure of the insurance industry and the unique facets of an insurance company, including its financial operations
  • describe the general principles of contract law with a particular emphasis on those principles that are peculiar to insurance
  • understand the traditional forms of whole life, endowment, and term insurance, as well as some of the innovative life policies, which are now available
  • describe the annuity contract and understand the various uses of annuities today
  • understand the need for disability income insurance and the provisions of the disability income policy
  • identify the various types and appropriate uses of medical expense insurance contracts
  • review the concept of the Social Security system, including the coverage it provides, the soundness of the program, and proposals for future changes
  • explain the Workers Compensation and Unemployment Compensation programs
  • understand the concept of estate planning and discuss the various tools, which are used to minimize estate shrinkage
  • understand the unique characteristics of group insurance and identify the types of group insurance most frequently used
  • understand the nature of pension plans and other retirement plans and outline the requirements for pension plans established under the Employee Retirement Income Security Act of 1974 (ERISA)
  • review the concept of property insurance with a particular emphasis on the various forms of Homeowners and Inland Marine insurance policies
  • discuss the legal concepts of negligence and identify methods of dealing with legal liability
  • understand the nature and need for automobile insurance, the types of automobile coverage, and a review of the computation of auto insurance costs
  • discuss commercial property and liability coverage available for businesses
  • understand the principles behind surety and fidelity bonding
  • recognize how government functions as an insurer
  • identify the need for regulation of the insurance industry, explain the methods by which the industry is currently regulated, and discuss proposals of future regulation
  • understand surety ship

Financial Management I

This resource is intended for new students and young leaders looking to learn about the fundamentals of financial management. Topics include planning and cash management, financial statements, cost cutting and financial analysis. Lessons include links to various resources, and users gain access to a list of recommended books related to financial management. While the resource does not offer assignments or tests, it does serve as a source of information for those looking to learn more about financial management. Financial management provides a foundation of the main topics in financial economics covering selected topics in corporate finance and asset pricing. In corporate finance we will be discussing capital budgeting, valuation, capital structure, and payout policy. In asset pricing, we will be studying the risk and return trade off, the Capital Asset Pricing Model, market efficiency, and derivative securities.

The course objectives are to provide a theoretical framework for considering corporate finance problems and issues and to apply these concepts in practice.

I have three primary goals for the course: 

  1. to give everybody the ability and confidence to tackle common financial problems in practice, 
  2. to give everybody a base level of financial knowledge that an MPA from a top business school should possess, and 
  3. to provide adequate preparation for future finance classes, especially the advanced corporate and investment classes at the Cihan School of Business.

Tourism Management

Tourism is recognized as one of the world’s biggest industries, accounting for nearly 10% of global GDP and one in every 10 jobs. Making tourism requires effective planning, marketing, human resources and financial management to succeed. As a manager in the multifaceted tourist sector, you will encounter many responsibilities.

Tourism Management Bachelor’s degree course put your studies into a wider perspective using knowledge from several disciplines. It focuses on how tourism industry is organized and developed, and how tourism influences society locally, nationally and globally.

The course has an international perspective, giving you practical and transferable skills in attraction management, communication and market research. The table covers a vast range of subjects from developing hotels to managing conference centers, maintaining a heritage site to planning events. The course allows you to build sector experience and management skills and gain a competitive edge in the graduate jobs market. Tourism Management is a study programme which prepares students to work in the dynamic tourism industry in sectors like hospitality, travel and tourism. The course will give you the knowledge and understanding how tourism businesses operate, how tourists behave and what impact tourism has on countries, cultures and the environment. It also helps to develop a wide range of skills that can be applied to a variety of managerial and entrepreneurial roles in the expanding tourism industry. The programme particularly emphasizes the cultural and political aspects of tourism, its special models in different societies and its impact on the regional and global economy. It also prepares students to plan a wide range of tourism activities and manage tourist products considering existing circumstances and conditions.

Our programme consists of 2 kinds of modules: compulsory modules and elective modules. Compulsory modules provide the fundamental knowledge and skills while elective modules allow to deepen the understanding of particular tourist-related phenomena and to develop personal interests and professional skills. To gain some more practical experience, students participate in workshops and tourist events.

Key issues and competencies:

  • Tour operating
  • Hotel management
  • Hotel marketing
  • Country and Regional marketing
  • Geo tourism & Ecotourism

Electronic Management

The course introduces students to common forms of electronic business and describes information technologies and web services that improve the productivity of a business.

Its content is designed to assist students in identifying and solving problems in connection with electronic business applications. The course includes examples of best practices and lessons learned to engage students, and help them construct knowledge.

The course covers:

  • the basics of electronic business,
  • forms of electronic commerce,
  • electronic data interchange,
  •  electronic payment systems,
  • electronic business options and opportunities, – electronic business security concerns, and
  •  legal and ethical issues.

The practical seminar assignment is focused on analysis of a concrete business problem and on selecting an electronic solution to that problem. Intended learning outcomes Knowledge and understanding of:

 basics of electronic business,

  • ways of communication and interchange of business data, information and documentation through electronic media,
  • selected information technologies and web services for different fields of electronic business. the course is intended to: - To make students acquainted with basic e-business domain concepts, and different forms and ways of electronic business through examples of good practices, and to present modern business challenges and technical aspects of electronic business.
  •  To get students equipped with basic skills of using contemporary information technologies and web services that support electronic business processes.

  • To develop students’ capabilities of applying the knowledge in creative solutions of concrete business problems by using information and communication technologies and web services.

Cost Accounting

Cost accounting provides key data to managers for planning and controlling, as well as data on costing products, services, and customers. By focusing on basic concepts, analyses, uses, and procedures instead of procedures alone, we recognize cost accounting as a managerial tool. The aim of the course is to equip students with skills and knowledge to:

Identify and calculate different types of costs (direct, indirect, variable, and fixed costs).

Distinguish between job-costing, process-costing, and joint-costing systems.

Determine the product cost by means of full- costing and direct-costing methods.

Determine the product cost by means of historical (actual) and standard cost systems. This course consists of a discussion of cost accounting concepts and objectives, an in-depth study of cost accounting systems and accumulation procedures and a search into the elements of material, labor and factory overhead costs. Students in this course will:

  • Describe how cost accounting is used for decision making and performance evaluation.
  • Explain the basic concept of cost and how costs are presented in financial statements.
  • Demonstrate how materials, labor and overhead costs are added to a product at each stage of the
  • production cycle.
  • Analyze the basic cost flow model and be able to assign costs in a job cost system.
  • Formulate overhead using predetermined rates and Activity-Based costing.
  • Asses how cost-volume-profit are related and use CVP analysis as a planning and decision making aid.
  • Prepare a budget and use budgets for performance evaluation after flexing the budget.
  • Interpret variable cost variances and fixed cost variances.
  • Summarize process cost accounting and prepare a process cost report.  

Production Management II

Production/operations management involves the integration of numerous activities and processes to produce products and services in a highly competitive global environment. Many

companies have experienced a decline in market share as a result of their inability to compete on the basis of product design, cost or quality. Most now agree that world class performance in operations, i.e., in product design, manufacturing, engineering and distribution, is essential for competitive success and long term survival. This course considers the operations from a managerial perspective. We will consider key performance measures of operations (productivity, quality and response time) as well as

important concepts for improving the performance of operation  along these dimensions. At the end of the course students will have a fair understanding of the role Production/Operations Management plays in business processes. Emphasis is given both to familiarization of various production processes

and service systems, and to quantitative analysis of problems arising in the management of operations.

Risk and Insurance Management

The course covers the risks that are faced by an individual or firm and the various methods for their treatment. Methods of treatment include, but are not limited to, insurance, loss prevention, surety ship, simple retention, and self-insurance. Topics include personal and business insurance. This course is intended to:

  • define the nature of risk and identify the risks facing both individuals and organizations today;
  • describe the principles of risk management and the role of the risk manager;
  • outline the risks associated with loss of income, ownership of property, and legal liability;
  • classify the various types of insurance, which are used to reduce the chance of loss and identify other loss prevention/reductions mechanisms, which may be appropriate; and
  • explain our society's treatment of fundamental risks, the concepts of social insurance used to treat these risks, and surety ship. Learning activities of the course are: define different types of risks, hazards and perils, and explain the adverse effect of risk on economic activity
  • understand the basic statistical principles of insurance and identify the situations where insurance may be used as a risk-sharing or risk-transfer device
  • differentiate between private and social insurance and recognize the respective needs for each
  • understand the structure of the insurance industry and the unique facets of an insurance company, including its financial operations
  • describe the general principles of contract law with a particular emphasis on those principles that are peculiar to insurance
  • understand the traditional forms of whole life, endowment, and term insurance, as well as some of the innovative life policies, which are now available
  • describe the annuity contract and understand the various uses of annuities today
  • understand the need for disability income insurance and the provisions of the disability income policy
  • identify the various types and appropriate uses of medical expense insurance contracts
  • review the concept of the Social Security system, including the coverage it provides, the soundness of the program, and proposals for future changes
  • explain the Workers Compensation and Unemployment Compensation programs
  • understand the concept of estate planning and discuss the various tools, which are used to minimize estate shrinkage
  • understand the unique characteristics of group insurance and identify the types of group insurance most frequently used
  • understand the nature of pension plans and other retirement plans and outline the requirements for pension plans established under the Employee Retirement Income Security Act of 1974 (ERISA)
  • review the concept of property insurance with a particular emphasis on the various forms of Homeowners and Inland Marine insurance policies
  • discuss the legal concepts of negligence and identify methods of dealing with legal liability
  • understand the nature and need for automobile insurance, the types of automobile coverage, and a review of the computation of auto insurance costs
  • discuss commercial property and liability coverage available for businesses
  • understand the principles behind surety and fidelity bonding
  • recognize how government functions as an insurer
  • identify the need for regulation of the insurance industry, explain the methods by which the industry is currently regulated, and discuss proposals of future regulation
  • understand surety ship

Financial Management II

This resource is intended for new students and young leaders looking to learn about the fundamentals of financial management. Topics include planning and cash management, financial statements, cost cutting and financial analysis. Lessons include links to various resources, and users gain access to a list of recommended books related to financial management. While the resource does not offer assignments or tests, it does serve as a source of information for those looking to learn more about financial management. Financial management provides a foundation of the main topics in financial economics covering selected topics in corporate finance and asset pricing. In corporate finance we will be discussing capital budgeting, valuation, capital structure, and payout policy. In asset pricing, we will be studying the risk and return trade off, the Capital Asset Pricing Model, market efficiency, and derivative securities.

The course objectives are to provide a theoretical framework for considering corporate finance problems and issues and to apply these concepts in practice.

I have three primary goals for the course: (1) to give everybody the ability and confidence to tackle common financial problems in practice, (2) to give everybody a base level of financial knowledge that an MPA from a top business school should possess, and (3) to provide adequate preparation for future finance classes, especially the advanced corporate and investment classes at the Cihan School of Business.

Computer App. In Management

This course introduces the essential concepts necessary to make effective use of the computer and computer applications. Students will achieve an understanding of what a computer can do, how it works, and how it can be used to create documents using word processing and spreadsheet applications as well as presentation graphics for personal and business use.

The course will also equip students with the understanding of the internet and it’s infrastructure and how it’s application supports today’s competitive management environment. Students understanding of these issues and how they can use them to add value in business is critical in the course. Computer and office application use, systems analysis and

design, data modeling, and communication. Identify, analyze, and explain Information Technology solutions in

relation to costs, benefits, and risks. Develop and design applications in spreadsheet or database use. Develop the

analytical skills and understanding of computer systems, networks, and business software applications. Course outcomes :

  • a.Knowledge and Understanding: :

  1.  Understand the concept of data analysis
  2. Explain how data analysis help a business gain strategic advantages
  3.  Explain the purpose of Excel software packages for end-user productivity and collaborative computing
  4. Identify three business forecasting methods
  5. Explain how failures in IT management can be reduced by the involvement of business managers in IT planning and management. 

  •  b.Intellectual Skills: :

  1. Examine skills needed for effectiveness in the applying of data analysis
  2. Identify several strategic uses of Excel application and give examples of how they can help a business gain competitive advantages.
  3. Identify the business value of using Excel application in business forecasting
  4. To define and describe the functions of an operating system
  5. Professional and Practical Skills: :
  6. Explain why business forecasting is important for business professionals, and identify five areas of
  7. information systems knowledge that they need
  8. Explain how Excel application can help a business gain strategic advantages

  •  To describe the main uses of computer programming software, tools, and languages.
  • d.General and Transferable Skills: :

  1. The ability to practice team work and presents results.
  2. The ability to use Microsoft applications ( Access, Excel, PowerPoint, ,Publisher, and word)


Feasibility Study

This course develops a student’s ability to undertake complex feasibility studies. Students will learn these skills and techniques through performing various feasibility studies of differing size and complexity. A feasibility study is designed to establish whether a project or initiative is worth the investment in time and money needed to get it off the ground. Of course this includes the cost of developing the initiative, but it also looks at the availability of funding, both to initiate the project and to keep it going. However, the feasibility study also looks at the evidence of need, potential take up and constraints such as the capacity of buildings, staff and the community.The course also utilizes practical situations, using the analytical and assessment tools such as spreadsheets and Web Analysis, Critical Path, evaluation and review of programs.  This course has Overall objectives of the Decision:

  • Know the meaning of analysis and evaluation of projects. 
  • What are the links to the project.
  • Study stages throughout the project.
  • What information is needed to analyze the projects.
  • How to analyze the commercial viability of any project.
  • Analysis of the financial feasibility of new projects under certainty conditions. 
  • Analysis of the financial feasibility of new projects under uncertainty conditions.
  • Criteria for evaluating projects.  At the completion of the subject, students should be able to: 
  • Understand the principles of feasibility studies. 
  • Be able to complete a cash flow and financial forecast as part of the feasibility study process. 
  • Understand risk and be able to undertake a risk assessment. 
  • Understand the principles of an options appraisal. 
  • Conduct a Community consultation. 
  • Have the knowledge to provide a comprehensive funding analysis. 
  • Be able to calculate projected income through funding and trading.
  • Understand the factors both internal and external that impact on the feasibility of a project. 
  • Have the knowledge of the components of a feasibility study. 
  • Have a grasp of project costs, both direct costs and core costs. 
  • Be able to identify appropriate organizational structures and management structures which promote the feasibility of a project.

Banking Management

The Bank Management course explores the services that banks and their principal competitors (including savings and loans, credit unions, security and investment firms) offer in an increasingly competitive financial-services marketplace.  Bank Management discusses the major changes and events that are remaking banking and financial services today. Among the key events and unfolding trends covered in the text are: Newest Reforms in the Financial System, including the new Dodd-Frank Financial Reform Law and the Credit Card Accountability, Responsibility, and Disclosure (CARD) Act of 2009. Global Financial Sector coverage of the causes and impact of the latest “great recession.” Systemic Risk and the presentation of the challenges posed in the financial system.

Exploration of changing views on the “too big to fail” (TBTF) doctrine and how regulators may be forced to deal with TBTF in the future. Controlling Risk Exposure presentation of methods in an increasingly volatile economy.

Knowledge Management

Knowledge management (KM) is an area that has captured the attention of many organisations that are concerned with the ways knowledge is managed more effectively. This course focuses on how knowledge is created, captured, represented, stored and reused so as to fully leverage the intellectual assets of a firm. The tools and techniques for knowledge acquisition, assessment, evaluation, management, organization and dissemination are applied to business situations. Topics include knowledge generation, knowledge coordination and codification, knowledge transfer and reuse, technologies and knowledge management and knowledge management strategies. The goal is to enable you to learn about this practice in the context of managing the design, development and operation of information technologies that can facilitate KM.

The objectives of the course are:

  1. Analyze the role of knowledge management in attainment of financial objectives, quality and process improvement, and innovation. 
  2. Apply knowledge management models and technologies to business situations. 
  3. Use a knowledge management system for an organization. 
  4. Create a knowledge management plan to leverage opportunities to create, capture, represent and share knowledge within an organization.


Strategic Management

The course emphasizes the value and process of strategic management. In addition to familiarizing students with new subject matter, students are expected to integrate and

apply their prior learning to strategic decision making in organisations. The Strategic Management course is designed to explore an organisation’s vision, mission, examine

principles, techniques and models of organisational and environmental analysis, discuss the theory and practice of strategy formulation and implementation such as corporate

governance and business ethics for the development of effective  strategic leadership. The course is designed specifically not only to introduce students with key strategy concepts but also aims to help students to integrate and apply their prior learning to various business situations. The course aims to support MSc. programme objectives with solid grounding in ethics, globalization and cross-functional issues. On completion of this course, students will be able to:

  1. Understand the strategic decisions that organisations make and have an ability to engage in strategic planning.
  2. Explain the basic concepts, principles and practices associated with strategy formulation and implementation.
  3.  Integrate and apply knowledge gained in basic courses to the formulation and implementation of strategy from holistic and multi-functional perspectives.
  4. Analyze and evaluate critically real life company situations and develop creative solutions, using a strategic management perspective.
  5. Conduct and present a credible business analysis in a team setting.
  6. Understand the crucially important role that the HRM function plays in the setting and implementation of an organisation’s strategy

Entrepreneurship

Welcome to Entrepreneurship! This course s an introductory course intended to provide students with knowledge of entrepreneurship and the vital role played by entrepreneurs in the global economy. To achieve this, this course focuses on the creation of new ventures, the skills necessary for success in an entrepreneurial venture, and factors associated with new venture success.

Entrepreneurship is interdisciplinary so this paper provides students with the opportunity to draw together elements of other papers such as finance, economics, management, marketing,

production and so forth, showing how these must fit together to create a whole organization, rather than viewing these as a series of unrelated components. This paper also mixes theory

with practice. Students will be challenged to apply principles, concepts and frameworks to real world situations, particularly on assignments including the business plan and on exams.

This subject will help students determine if they want to start their own ventures or if they prefer to operate as corporate entrepreneurs working within an existing organization. Companies increasingly want and need employees who can identify problems and opportunities, exercise initiative and develop creative solutions, and build support while implementing their ideas. The concepts and skills emphasized in this paper should be useful whether starting a new business or innovating within an existing organization. Upon successful completion of this course, you should be able to:

  • Understand the context, concepts, theories and process of entrepreneurship
  • Develop entrepreneurial opportunities & recognize the entrepreneurial potential within yourself, whether you want to start your own business or act as an entrepreneur within an existing organisation
  •  Identify entrepreneurial opportunities and assess these opportunities
  • Research and determine the viability or feasibility of new business concepts
  • Understand how to turn a new business concept into a sustainable business venture
  • Appreciate that there are various types of entrepreneurs, such as social entrepreneurs, sustainable entrepreneurs, and entrepreneurial families

Managerial Accounting

  • Introduction to managerial accounting.
  • Cost – Volume - Profit analysis.
  • Short term decisions and relevant costs.
  • Budgets: operating and Financial Budgets.
  • Long term investment decisions.
  • Responsibility accounting. 

Students will be able to

Studying managerial accounting is one of the best investment students can make. Why? Because success in any organization- from the smallest corner to the largest multinational corporation – requires the use of accounting concepts and practices to provide information. Managerial accounting provides key data to managers for planning and controlling, as well as costing products, services and customers and how accounting information help managers make better decision, making teams instead just data providers. By focusing on the basic concepts, analyses, uses and procedures, we recognize accounting information as managerial tool for business strategies and implementation.

We also prepare students for the rewards and challenges facing them in the professional managerial accounting word both today and tomorrow.. To review the purpose, structure and operation of national and international economic institutions. By the end of the course, students should be able to:

  1. Understand to introduction of managerial accounting.
  2.  Definition of managerial accounting- objective of managerial accounting.
  3. Explain classified costs.
  4. Component cost of manufacturing company.
  5. Understand the break even point analysis.
  6. Compute the methods of break-even point. ,
  7. Explain margin of safety.
  8. Incremental analysis.
  9. Understand Budget and how prepared of operation budget.
  10.  Responsibility accounting.

Management Info. System

This course helps students see the connection between information systems (IS) and business performance. The use of information and communication technologies (ICT) by individuals and organisations dominates the business world. There is a fundamental change going on in the way that organisations run businesses and interact with each other. New types of infrastructure and applications are developed and utilized such as ERP (enterprise resource planning), IOS (inter-organisational systems), RFID (radio frequency identification), CRM (customer relationship management),This course is designed to introduce students to

  1.  IT management practices (e.g., intelligent supply chain management, IT in business process management, etc.),
  2. Data analyses in Microsoft Excel and Access,
  3. Enterprise resource planning in SAP.

This course provides students with an overview of the utilization of business application software and problem-solving using that software. Topics include computer systems, management information systems, microcomputer operating systems, word processing, electronic spreadsheets, database management, business graphics, networks, and integrated packages. Industry accepted microcomputer software will be used. This course is designed to provide students with a basic understanding of how Information Systems are used in organizations for meeting strategic and operational goals. To that end, students will acquire skills using current end-user

software for communication, data transformation, collaboration, and problem solving. The course also covers software and hardware components, information structures, basic business organization and processes, information system security, and networks. At the completion of the subject, students should be able to perform the following tasks:

  1. Explain basic concepts for IT/IS management
  2. Discuss organizational, business and strategic issues surrounding IT/IS, and
  3. Analyze and evaluate uses of strategic IT/IS in practice.

International Management

The International Management course focuses on opportunities and challenges created by globalization. It examines cross-cultural and management issues related to management in an international marketplace. The aim of this course is to enable students to better analyze and understand the opportunities and challenges that companies face when expanding their activities internationally and when dealing with international competitors in their home markets. Special attention is placed upon different tools and analytic competences available to the different specialized managerial roles when competing internationally.

The course is comprised of three segments. The first one is devoted to providing a better understanding of the international environment challenges. Focus is placed on the analysis of country differences in political economy and political risks as well as cultural and social heterogeneities. In this segment, the course covers the major facets of the international management environment (legal, political, economic, and cultural). The central debates surrounding the culture construct, formal and informal institutions, economic development, and regional integrations are presented in class, along with the major frameworks that have been used to describe these phenomena. Students are exposed to a diversity of ideas about cultural values in different nations, and how those values influence management and organizational practices. The readings build upon students’ existing knowledge of the functioning of American and Western European business organizations, and help them develop an understanding of how organizations function in a wide variety of cultures.

The second section of the course builds on the first section and analyses global organizational forms and international strategies. Its focus is on the strategic challenges confronting firms that compete in the global economy. It aims to develop understanding of how to gain competitive advantage and compete successfully in the international marketplace. In other words, its objective is to achieve an enhanced understanding of the most fundamental question in international strategic management: What determines the international success and failure of companies?

Finally, the third section deals with international management operations and covers an array of organizational issues such as human resource staffing and motivating a multicultural workforce, global marketing, design of global products and services, global R&D, and financing and accountability.

This is a core course in the ESCI-UPF International Business Program, a program that is designed primary for applicants who have a major or a minor in business. Generally, students pursuing any degree in Business Administration or Economics would not need any prerequisite. Applicants pursuing degrees in other areas should make sure they have taken Business Organization or an equivalent course. 


Project Management

This course provides a systematic and thorough introduction to all aspects of project management. Projects are an increasingly important aspect of modern business.

Therefore, the course underlines the importance of understanding the relation between projects and the strategic goals of the organisation. The course also discusses the technical, cultural, and interpersonal skills necessary to successfully manage projects from start to finish. It emphasises that project management is a professional discipline with its own tools, body of knowledge, and skills. Concepts are reinforced by case studies covering a wide variety of project types and industries.

This course provides students with insight on key aspects and challenges of Project Management (PM). Students will understand the importance of Project Management

across all avenues of work, from producing a Hollywood movie to constructing a skyscraper to upgrading IT systems. They will understand that PM skills are critical to most careers and that they can be applied at most businesses and professions.

This course will emphasize the tools that improves the student’s ability to plan, implement and manage projects during their entire life cycle, from scoping the project until its closure, including the methodologies of estimating time and costs for

completion and the measurement of progress and performance.

A special focus will be given on effective Leadership in typically quite heterogeneous teams, on Organisation and on Risk Management, defining success factors and those factors that contribute to time and cost overruns and potentially to the failure of a project. During this course numerous specific projects across different industries will be analysed for the students to understand the uniqueness of projects and of project management.  At the end of this course, students should be able to:

In terms of knowledge:

  • Understand the importance of PM in most industries and businesses and to apply specific tools, models and processes.
  • Understand the Importance of applying these methodologies and tools at the four distinct stages in the Project’s life cycle. The Definition, Planning, Execution and Closing Phase.
  • Understand the importance of Leadership specifically in heterogeneous and virtual teams as well as governance and approaches to conflict resolutions.
  • Understand key levers for measurement and follow up, Management Dash Board and Key Performance Indicators. ➢ Identify and Analyse factors for successful Projects, as well as reasons for failure based on specific case studies in the context of effective Risk Management.
  • Understand the structure of financial statements relating to Profit and Loss statement, Cash Flow Statement and Balance Sheet. Students should identify positive as well as warning signs within financial statements as indicators of issues for management to address.
  • Understand the importance of values and cultural differences, particularly in international projects. In terms of skills
  • Ability to do presentations on complex matters in a well structured and easy to understand way and with coherent and logic conclusions.
  •  Use appropriate referencing and bibliographic methods.
  • Demonstrate effective and integrative team-work.

In terms of attitudes, students should develop in this course:

  •  The students will learn to discuss complex management situations based on knowledge and facts and respect for different opinions
  •  critical attitudes, which are necessary for “life-long learning”
  •  an attitude of open-mindedness and self-critical reflection with a view to self improvement
  •  sensibility towards the ethical dimensions of different aspects of the content of this course
  • an open attitude towards inter-cultural team-work

Research Method

The main purpose of the Research Methods, Data Analysis, and Reporting to introduce students to quantitative and qualitative methods for conducting meaningful inquiry and research. They will gain an overview of research intent and design, methodology and technique, format and presentation, and data management and analysis informed by commonly used statistical methods. The course will develop each student’s ability to use this knowledge to become more effective. These tasks include:

 Developing a hypothesis, a research problem and related questions

 Framing the problem with the correct research methodology

 Collecting data that accurately addresses the research problem

 Measuring the effectiveness of a program

 Using data to make decisions

 Providing technical guidance to contractors for inclusion in contract documents related to research projects

 Evaluating feasibility of research proposals

 Presenting data to support programs to decision makers and other consumers.

The course will provide an overview of the important concepts of research design, data collection, statistical and interpretative analysis, and final report presentation.

Each week students will work through lessons that present Finance & Banking -specific readings and research and/or statistics-related concepts that bring to life examples of how the weekly topic applies to Finance & Banking. This will allow students to clearly understand how the course material relates to their jobs as a banker. The main objective of this course is to give student good theoretical and practical research methods. The student will take courses introduce the nature methodology fundamental to conduct research in the banking and financial science field. More emphasis will be laid upon “survey method “to conduct quantitative research. A basic knowledge in statistical theories will be required to integrate and apply them to survey research methods. Emphasis will be on research design, questionnaire design, fieldwork procedure, data analysis and presentation of result including web publishing. This course therefor serves as training in the scientific method and its application to decision making.

Organizational Behaviour

The course has a great importance for the students in Business Administration department in which it enable them to better understand the human behavior in different organizations across different cultures to avoid conflicts and assure better performance.

This course will emphasis on declaring the concept of organizational behavior critically and will clearly explain the importance and the aim of studying the human behavior in nowadays complex organizational environment.

The course is framed in a way that enable students to become successful HR officers in the future. The basic aim behind teaching this course in Business Administration Department is to direct students toward a critical and out- of- box thinking through analyzing and understanding human behavior through different organizational phenomenon that enable them to connect this course outcomes with other managerial functions for better performance. by the end of this course, students should be able to:

- Understand the meaning and importance of organizational behavior.

- prevent perceptual distortions and organizational conflicts.

- motivate employees in proper ways and maximize their performance.

Governmental Accounting

In this course students learn about accounting and reporting requirements used by government entities. The class focuses on the categorization of the major government fund types and the terminology associated with Governmental Accounting Standards Board (GASB) and Generally Accepted Accounting Principles (GAAP). this course is intended to: Define fund accounting terms and concepts.

Describe the budgetary process in government.

Identify the objectives of accounting and financial reporting in government and not-for-profit entities.

Apply governmental accounting procedures.

Apply accounting principles for various governmental funds.

Develop and analyze worksheets and financial reports related to governmental organizations. Upon completing this course,students will have an understanding of:

The characteristics and differences of the government environment that necessitate the unique accounting and financial reporting.

The process of setting accounting and financial reporting standards for government entities.

The bases of accounting and measurement focuses used by governments.

Fiscal accountability.

Exchange and no exchange transactions.

Budgeting in government.

Accounting and reporting in local governments, including: 

Determining the financial reporting entity.

Fund accounting and reporting.

Government wide accounting and reporting.

Accounting and reporting for specific transactions.


Production Management I

Production/operations management involves the integration of numerous activities and processes to produce products and services in a highly competitive global environment. Many

companies have experienced a decline in market share as a result of their inability to compete on the basis of product design, cost or quality. Most now agree that world class performance in operations, i.e., in product design, manufacturing, engineering and distribution, is essential for competitive success and long term survival. This course considers the operations from a managerial perspective. We will consider key performance measures of operations (productivity, quality and response time) as well as

important concepts for improving the performance of operation  along these dimensions. At the end of the course students will have a fair understanding of the role Production/Operations Management plays in business processes. Emphasis is given both to familiarization of various production processes

and service systems, and to quantitative analysis of problems arising in the management of operations.

Insurance Industry

The course covers the risks that are faced by an individual or firm and the various methods for their treatment. Methods of treatment include, but are not limited to, insurance, loss prevention, suretyship, simple retention, and self-insurance. Topics include personal and business insurance. This course is intended to:

define the nature of risk and identify the risks facing both individuals and organizations today;

describe the principles of risk management and the role of the risk manager;

outline the risks associated with loss of income, ownership of property, and legal liability;

classify the various types of insurance, which are used to reduce the chance of loss and identify other loss prevention/reductions mechanisms, which may be appropriate; and

explain our society's treatment of fundamental risks, the concepts of social insurance used to treat these risks, and suretyship. Learning activities of the course are: define different types of risks, hazards and perils, and explain the adverse effect of risk on economic activity

understand the basic statistical principles of insurance and identify the situations where insurance may be used as a risk-sharing or risk-transfer device

differentiate between private and social insurance and recognize the respective needs for each

understand the structure of the insurance industry and the unique facets of an insurance company, including its financial operations

describe the general principles of contract law with a particular emphasis on those principles that are peculiar to insurance

understand the traditional forms of whole life, endowment, and term insurance, as well as some of the innovative life policies, which are now available

describe the annuity contract and understand the various uses of annuities today

understand the need for disability income insurance and the provisions of the disability income policy

identify the various types and appropriate uses of medical expense insurance contracts

review the concept of the Social Security system, including the coverage it provides, the soundness of the program, and proposals for future changes

explain the Workers Compensation and Unemployment Compensation programs

understand the concept of estate planning and discuss the various tools, which are used to minimize estate shrinkage

understand the unique characteristics of group insurance and identify the types of group insurance most frequently used

understand the nature of pension plans and other retirement plans and outline the requirements for pension plans established under the Employee Retirement Income Security Act of 1974 (ERISA)

review the concept of property insurance with a particular emphasis on the various forms of Homeowners and Inland Marine insurance policies

discuss the legal concepts of negligence and identify methods of dealing with legal liability

understand the nature and need for automobile insurance, the types of automobile coverage, and a review of the computation of auto insurance costs

discuss commercial property and liability coverages available for businesses

understand the principles behind surety and fidelity bonding

recognize how government functions as an insurer

identify the need for regulation of the insurance industry, explain the methods by which the industry is currently regulated, and discuss proposals of future regulation

understand suretyship

Financial Management I

This resource is intended for new students and young leaders looking to learn about the fundamentals of financial management. Topics include planning and cash management, financial statements, cost cutting and financial analysis. Lessons include links to various resources, and users gain access to a list of recommended books related to financial management. While the resource does not offer assignments or tests, it does serve as a source of information for those looking to learn more about financial management. Financial management provides a foundation of the main topics in financial economics covering selected topics in corporate finance and asset pricing. In corporate finance we will be discussing capital budgeting, valuation, capital structure, and payout policy. In asset pricing, we will be studying the risk and return trade off, the Capital Asset Pricing Model, market efficiency, and derivative securities.

The course objectives are to provide a theoretical framework for considering corporate finance problems and issues and to apply these concepts in practice.

I have three primary goals for the course: (1) to give everybody the ability and confidence to tackle common financial problems in practice, (2) to give everybody a base level of financial knowledge that an MPA from a top business school should possess, and (3) to provide adequate preparation for future finance classes, especially the advanced corporate and investment classes at the Cihan School of Business.

Kurdology

Kurdology is a subject designed for the first year students in different departments, it is a very important and interesting subject for Kurds and all of the other international students who would like to learn the history, culture, economical issues and the Folklore of Kurds. The term Kurdology is originated from the (Kurd + logy); the first part refers to the Kurdish nation while the second part refers to the science, acquaintance, knowledge, Introduction of Kurds as well as research, it means that this subject is designed to introduce the Kurdish nation to the world. This subject leads to investigating research about in the fields of (History, geography, language, culture, Kurdish literature, and Kurdish nation citizenship). The importance of this course appears through (history, geography, language, Art, literature, archaeology, bibliography) and many other areas related to the kurdish nation. In addition, this course will focus of different views of Western European scientists and researchers and Eastern Scientists (Including Muslim and Kurdish Scholars) about the Kurdish languages, dialects and cultures which are used throughout the history.

General English I

This course develops basic listening, speaking, pronunciation and vocabulary acquisition for use in the classroom and daily life. The course is intended for beginners in English and for students with basic communication abilities.

  • Learner outcomes include improved ability to understand basic spoken English and to communicate in common situations by using basic language functions and the appropriate vocabulary with standard pronunciation.
  • Materials include a textbook for listening, speaking, and pronunciation and a picture dictionary.
  • Activities include both in-class and out-of-class listening and speaking tasks.This course develops basic reading, writing, vocabulary and grammar skills. The course is intended for beginners in English and for students with limited basic abilities in reading and writing.
  • Learner outcomes include improved ability to read and understand basic high frequency vocabulary and simple sentences, to write at the sentence and simple paragraph level with accurate spelling and punctuation and to understand and use accurately basic verb tenses and grammar.
  • Materials include a reading and vocabulary text and a grammar text.

Computer Skills I

Basic concepts of Information Technology, File management and personal computer.  The main objective of this course is to qualify the student to pass the ICDL exam in the second two modules covering Word processing and electronic spreadsheets using Microsoft Office 2007. The ICDL program has a well-defined set of objectives which include

  1. Promoting and encouraging computer literacy between students independent of their specialization
  2. Raise the level of knowledge about Information Technology and the level of competence in using personal computers and common computer applications for all students
  3. Ensure that all computer users understand best practices and the advantages of using a personal computer
  4. To increase the productivity of students and graduates who need to use computers in their specialization and work
  5. To enable better returns from investments in Information Technology (IT)
  6. To provide a basic qualification degree which will allow all students, regardless of their specialization to be part of the Information Society

Principles of Statistics

This subject is designed to provide students majoring in management, accounting, economics and other fields of business administration with an introductory survey of the many applications of descriptive statistics

The definition of statistics given earlier referred to organizing, presenting and summarizing the data. When the students have completed this course, they will be able to:

  1. Organize, analyze, interpret and summarize the data in a useful and informative manner. 
  2. Calculate the central tendency and interpret the meaning and also applications of dispersion.
  3. Measure the growth rate, in"ation or price inde# and real value.
  4. Understand, calculate and interpret the regression and correlation concept.
  5. Calculate and interpret the general trend in time series.

Principles of Management I

In this course, you will learn to recognize the characteristics of proper management by identifying what successful managers do and how they do it. Understanding how managers work is just as beneficial for the subordinate employee as it is for the manager. This course is designed to teach you the fundamentals of management as they are practiced today.

This course will illustrate how management evolves as firms grow in size. It is based upon the idea that the essential purpose of a business is to produce products and services in order to meet the needs and wants of the marketplace. A manager marshals an organization's resources (its people, finances, facilities, and equipment) toward this fundamental goal. In this course, you will explore the tasks that today's managers perform and delve into the key knowledge areas that managers need to master in order to run successful and profitable businesses.

General English II

This course develops listening, speaking, pronunciation and vocabulary acquisition for use in daily life and the classroom. The course is intended for high beginner students with basic communication abilities.

Learner outcomes include improved ability to understand basic spoken utterances and vocabulary and to communicate in common situations by using basic language functions and the appropriate vocabulary with standard pronunciation.

Materials include listening and speaking and pronunciation textbooks.

Activities include both in-class and out-of-class listening and speaking tasks which develop the students’ communication ability. This course develops reading, writing, vocabulary and grammar skills. The course is intended for high beginner students in English and for students with basic abilities in reading and writing.

Learner outcomes include improved ability to read and understand high frequency vocabulary and simple and more complex sentences, to write at the paragraph and short composition level with accurate spelling and punctuation and to understand and use accurately verb tenses, nouns/pronouns, and articles.

Materials include a reading and vocabulary text and a grammar text.

Financial Statistics

This course teaches concepts such as Probability theory, probability distributions, inference with decision theory, regression models, index theory, models for time series and forecasting, volatility, options and management of data. Throughout the course you will learn and use statistical software packages.

The course forms part of the degree programme in business economics and is only open for program students. The concepts discussed in more detail are: probability theory/distributions, inference, (log)-regression

analysis, estimation of time series models and their use for forecasting, volatility, basics of options and data management using statistical software.

The course consists of one unit that is examined in two parts:

Exam 1: Financial statistics theory and applications, examination, written test; 6.0 ECTS

Exam 2: Financial statistics applications, home assignment in working groups; 1.5 ECTS

Note that each exam/test is graded separately and independently. This means that you, if you pass on one test, are not required to re-take the test should you fail the other. E.g. if you have passed the home assignment but fail to pass the final exam, you will retain the corresponding credits and will not be

required to do them again; you are only required to do those exams you have not passed.For a passing grade the student must demonstrate ability to:

  • identify, solve and interpret problems in financial statistics
  • carry out statistical analysis of financial data using statistical software 

Computer Skills II

Basic concepts of Information Technology, File management and personal computer.  The main objective of this course is to qualify the student to pass the ICDL exam in the second two modules covering Word processing and electronic spreadsheets using Microsoft Office 2007. The ICDL program has a well-defined set of objectives which include

  1. Promoting and encouraging computer literacy between students independent of their specialization
  2. Raise the level of knowledge about Information Technology and the level of competence in using personal computers and common computer applications for all students
  3. Ensure that all computer users understand best practices and the advantages of using a personal computer
  4. To increase the productivity of students and graduates who need to use computers in their specialization and work
  5. To enable better returns from investments in Information Technology (IT)
  6. To provide a basic qualification degree which will allow all students, regardless of their specialization to be part of the Information Society

Microeconomics

The course provides an introduction to a core area of economics known as microeconomics. It considers the operation of a market economy and the problem of how best to allocate society's scarce resources. The course considers the way in which various decision making units in the economy (individuals and firms) make their consumption and production decisions and how these decisions are coordinated. It considers the laws of supply and demand, and introduces the theory of the firm, and its components, production and cost theories and models of market structure. The various causes of market failure are assessed, and consideration is given to public policies designed to correct this market failure.

Microeconomics is the study of how decisions are made by consumers and suppliers, how these decisions determine the allocation of scarce resources in the marketplace, and how public policy can influence market outcomes for better or worse. A basic understanding of microeconomics is essential to the study of macroeconomics because “micro” provides the foundations upon which “macro” is built. It is pointless to try to explain, for example, the demand for money and how it affects interest rates in the economy without a grasp of how suppliers and buyers interact in a market. The objective of this supplement to MACROECONOMICS: An Introduction, Third Edition is to provide a relatively compact overview of microeconomics for use in a course where micro is not a prerequisite for macro, and for students who want to brush up on their micro.

Economists think of there being two sides to a market, the demand side and the supply side. The demand side consists of economic agents, households and sometimes firms, who come to the market to buy a specific good or service. The supply side consists of the suppliers of the good or service, generally firms that produce the item. In markets for final goods, which are ready for consumption, the demanders are usually the consumers in the household sector; for example, someone buying a croissant. However, in the case of capital goods, it is a firm that is the buyer of the final good; for example, a bakery buying a new automated oven. There are also markets for intermediate goods where the buyers are firms purchasing a good or service used in the production of another good or service, for example bakeries purchasing flour from millers, or millers purchasing wheat from farmers.

We study the demand and supply sides of markets separately, because each involves different groups of agents. Within each group there is a common goal but the two groups have very distinct goals. Buyers all come to the market with the same goal of getting as much satisfaction, or what economists call utility, as they can from their limited budget. Suppliers are maximizing profit by using the factors of production - land, labour, capital, and entrepreneurship, - as effectively as possible, given the costs of those factors and the price at which they can sell their product.

Principles of Accounting I

Introduces financial accounting theory, including the accounting cycle, analysis and recording of transactions, and reporting financial information in accordance with Generally Accepted Accounting Principles (GAAP). This is the first term of the traditional accounting principles sequence. The course emphasizes the theoretical foundations of accounting and analytical skills needed by business and accounting students. Those with financial record-keeping responsibilities in their current employment will find it essential.  An understanding of accounting is necessary to examine the performance and financial health of business. For this reason, accounting is often referred to as the ‘language of business’. This course is the ideal way for students to acquire a valuable skill as well as begin to develop an appreciation of the role of accounting in the evaluation and management of a business. Accordingly, it is recommended as a course both for students interested in business generally, and for those planning a career in accounting. Upon completion of the course students will be able to:

  1. Use debit and credit accounting to record and adjust basic business transactions.
  2. Prepare multi-step income statements, classified balance sheets, and statements of retained earnings.
  3. Use basic financial statement ratio analysis to evaluate financial performance.
  4.  Demonstrate knowledge of each step in the accounting cycle.
  5. Know and apply organizational internal control components.  
  6. Use Generally Accepted Accounting Principles (GAAP) to record common business transactions involving merchandise inventory, cash, and accounts receivable transactions.

Intro. to Financial systems

An important component of modern economies is the financial system. Particularly since the 1980s, the “fictionalization” of the economies across the globe, with the unprecedented influence of capital markets and their intermediaries that this process has involved, has had increasingly visible effects on households and firms. Modern financial development, including innovations of financial instruments and institutions, has drastically increased the borrowing and savings opportunities of households and firms. However, there is also an increasing awareness that economies are now deeply interlinked and their performance is subject to greater volatility than in the past. 

The course enhances students' understanding of how financial markets operate, with an emphasis on their impact upon the economy. With the guidance of the instructor, students will explore the functioning of financial markets and how they shape behaviors, constraints and opportunities in key economic areas that households, firms, financial intermediaries and policy makers operate in. We attempt to provide a key contribution to students’ understanding of the role of finance and financial institutions and how they deliver positive economic outcomes in significant ways. The Course Learning Outcomes (CLOs) are what you should be able to demonstrate by the end of this course, if you participate fully in learning activities and successfully complete the assessment items. On successful completion of the course, you should be able to: 1. Demonstrate understanding of interconnections between finance and the economy. 2. Identify problems arising in the functioning of financial markets and intermediaries.3. Demonstrate understanding of how firms, households, financial intermediaries and policy makers interact to shape the interconnection between finance and the economy. 4. Provide arguments for a sound policy intervention that alleviates some of the problems arising from volatility of real and financial markets. 5. Evaluate the evolution of financial markets within mature economies. 6. Evaluate the costs of unregulated financial markets. 7. Construct economic arguments and written work which are logically and professionally presented. 8. Communicate ideas in a succinct and clear manner. 9. Evaluate the costs and benefits of working in teams. 10. Appreciate the real (economic and social) effects of financial markets and inter mediation in unregulated environments and participate in discussion on how best to achieve socially desirable outcomes from the interaction between finance and the economy. 11. Understand the cultural aspect of value creation in financial markets and how cultural factors may impact upon financial markets' volatility and vulnerability.

Principles of Management II

In this course, you will learn to recognize the characteristics of proper management by identifying what successful managers do and how they do it. Understanding how managers work is just as beneficial for the subordinate employee as it is for the manager. This course is designed to teach you the fundamentals of management as they are practiced today.

This course will illustrate how management evolves as firms grow in size. It is based upon the idea that the essential purpose of a business is to produce products and services in order to meet the needs and wants of the marketplace. A manager marshals an organization's resources (its people, finances, facilities, and equipment) toward this fundamental goal. In this course, you will explore the tasks that today's managers perform and delve into the key knowledge areas that managers need to master in order to run successful and profitable businesses.

English for Banking

English for Banking & Finance is part of the Vocational English series. It is designed for students in vocational education and for company employees in training at work. Written by industry practitioners, it combines a strong grammar syllabus with the specialist vocabulary and skills that learners need to succeed in their chosen field.

Level 1 English for Banking and Finance is designed for students with a basic knowledge of general English who now require an elementary (CEF level A1-A2) English course in this specific field. It includes:

topics that reflect the latest developments in banking and finance, making them immediately relevant to students’ needs;

clearly defined language and function objectives which are backed up by comprehensive on-the-page language boxes.

Banking Management

The Bank Management course explores the services that banks and their principal competitors (including savings and loans, credit unions, security and investment firms) offer in an increasingly competitive financial-services marketplace.  Bank Management discusses the major changes and events that are remaking banking and financial services today. Among the key events and unfolding trends covered in the text are: Newest Reforms in the Financial System, including the new Dodd-Frank Financial Reform Law and the Credit Card Accountability, Responsibility, and Disclosure (CARD) Act of 2009. Global Financial Sector coverage of the causes and impact of the latest “great recession.” Systemic Risk and the presentation of the challenges posed in the financial system.

Exploration of changing views on the “too big to fail” (TBTF) doctrine and how regulators may be forced to deal with TBTF in the future. Controlling Risk Exposure presentation of methods in an increasingly volatile economy.

Principles of Investment

Principle of Investments. This course will provide an introduction to the basic principles of investing. It will cover both theoretical and practical applications of portfolio management including concepts of risk, return, securities market function and the analysis of debt and equity securities. The students should have a good understanding of various financial instruments such as stocks, bonds, derivatives and mutual funds. (AACSB:

Disciplinary knowledge). The student should have considerable insight as to how these instruments are traded in financial markets and how they

can be used for different investment purposes. (AACSB: Disciplinary knowledge) 

  • The student should have a good
  • understanding of the concepts of risk,
  • return and diversification, and are expected
  • to be able to implement portfolio
  • optimization technique in making decisions
  • on capital and asset allocations.
  • The student should be able to analyze a
  • firm using the basic financial statements to
  • perform ratio analysis and be able to value
  • a firm using the appropriate dividend
  • discount model and the valuation ratios
  • such as P/E ratio
  • The student should understand the
  • concept of market efficiency and how to
  • make investment decisions based upon the
  • existence of market efficiency. (AACSB:
  • Disciplinary knowledge)


Principles of Accounting II

Introduces financial accounting theory, including the accounting cycle, analysis and recording of transactions, and reporting financial information in accordance with Generally Accepted Accounting Principles (GAAP). This is the first term of the traditional accounting principles sequence. The course emphasizes the theoretical foundations of accounting and analytical skills needed by business and accounting students. Those with financial record-keeping responsibilities in their current employment will find it essential.  An understanding of accounting is necessary to examine the performance and financial health of business. For this reason, accounting is often referred to as the ‘language of business’. This course is the ideal way for students to acquire a valuable skill as well as begin to develop an appreciation of the role of accounting in the evaluation and management of a business. Accordingly, it is recommended as a course both for students interested in business generally, and for those planning a career in accounting. Upon completion of the course students will be able to:

  1. Use debit and credit accounting to record and adjust basic business transactions.
  2. Prepare multi-step income statements, classified balance sheets, and statements of retained earnings.
  3. Use basic financial statement ratio analysis to evaluate financial performance.
  4. Demonstrate knowledge of each step in the accounting cycle.
  5. Know and apply organizational internal control components.  
  6. Use Generally Accepted Accounting Principles (GAAP) to record common business transactions involving merchandise inventory, cash, and accounts receivable transactions.

Financial Mathematics

This course builds a solid mathematics foundation for a capital markets career. You will learn different topics on applied math to help you understand many concepts of finance. This course covers topics such as simple and compound interest, future and present value, nominal and effective rates, annuity, DCF, and NPV. We will use Excel to demonstrate the calculation process and make sure you have practical skills to handle financial math problems. This course establishes the basics of the one-period model, shows how securities can be

represented by vectors and matrices, and introduces the concept of hedging. Further, the course introduces important financial notions such as returns, arbitrage and state prices, and gives examples of asset pricing both in complete and incomplete markets. Then, we introduce the multi-period binomial model for stock prices and compute a dynamic hedging strategy that replicates a given option. Finally, we take the binomial modeling from the discrete-time numerical explorations to the continuous-time complete market trail in Black-Scholes option pricing formula.

This course is about the active and practical use of mathematics, which includes

  • probability theory, 
  • linear algebra, 
  • calculus, 
  • partial differential equations, 
  • and stochastic

calculus, and numerical mathematics, with the main focus on three interrelated financial

topics: asset pricing, portfolio allocation, and hedge for the asset.

Public Finance

This course explores topics in the economics of government expenditures. We will study the rationales for government intervention in market economies, including the presence of asymmetric information in markets, externalities and public goods. Topics covered include: social insurance programs (health care, unemployment insurance and pensions and retirement savings incentives), policies that address positive and negative externalities and public goods. For each topic, we will (i) use insights from economic theory

to illustrate the rationale for government intervention and the trade-offs associated with specific policy interventions and (ii) discuss the empirical evidence on the effects of policy

interventions on consumers, firms and government finances.By the end of the course students should be able to:

  •  Describe the reasons why governments intervene in market economies
  •  Have a good understanding of the theoretical models and empirical techniques used in modern public economics
  • Be familiar with academic articles and reports (required readings) covered in the course
  • Be able to critique existing research, with the aim of identifying promising areas for future research (including your own research)


Commercial Law I

This course is designed for students and consists of Introduction. Property law. Definition of Commercial law; Origins of Commercial Law. Definition and forms of obligation. Penalty, earnest payment, guarantee. Transfer of a personal right between creditors or debtors (cession, assignation, guarantee) Restitution, statute of limitations. Contract of sale. Lease agreement. Timeshare agreement, Agency agreement, Shipping agreement, Commission agreement, License agreement. Securities (Promissory note and cheque). 

Course Objectives: •

  •  understanding basic principles and origins in the area of commercial law,
  • theoretical and practical preparation enabling students to acquire knowledge and skills related to commercial law. 
  • On successful completion of this
course, student should be able to: 

  •  define basic terms, values and laws in the area of commercial law,
  • describe methods of applying principles and provisions of commercial law,
  •  compose simple contracts,
  •  asses the correctness of applying specific laws to a specific cases and choosing the most appropriate one

Macroeconomics

The field of economics is often broken down into two broad categories, which are: Macroeconomics and Microeconomics. Macroeconomics is a branch of economics that describes and explains economic processes and behavior of aggregates—income, employment, output, and so on—on a national scale. Throughout the history, the economy of any country went through four important phases considered as phases of the business cycles of the GDP (Gross Domestic Product). GDP as an important indicator in Macroeconomics is used to determine the value of all goods and services produced in the country and it examines the output growth of a country and how countries are getting better from a year to the next.

The subjects of the course are macroeconomic issues including the calculation of the real and nominal GDP, dealing with inflation and explaining some economic costs of inflation and causes of inflation (The demand-side effects and the supply-side effects). It also contains the unemployment in a country and explains the types of unemployment. GDP per capital is used in the course to make a comparison among countries to examine which country is better off. Recently, HDI (Human Development Index) indicator, which is developed by the UN, is used to calculating development of the countries since the indicator takes into accounts three important parts to examine the progressing of the countries which are: the health, education and wealth.

Two of the most important theories which can be studied throughout this course are the monetary and Macroeconomic theories that focus on some specific areas as follows:

  • The quantity theory of money.
  • Money and Inflation.
  • The velocity of circulation. 

This course is designed for students interested in understanding macroeconomic issues related to calculating the economic growth of countries and how countries are progressing. Since counties with higher GDP per capita can have higher standard of living and can afford better health care for their individuals and can also afford better education systems. The objective of the course is also to familiarize students with different types of unemployment since it has become a contemporary phenomenon in every corner in the world especially in our country.

Moreover, The course has been designed also to teach students the monetary policy tools that are the dominant forces in financial markets and always play a huge role in the macroeconomics to solve many economic problems including the inflation (a sustained increase in the general price level of all goods produced and services offered in an economy over a period of time).

The target clientele are students who enjoyed their macroeconomics class and would like more advanced course that will give them a way of thinking about contemporary economic issues. This course will be differentiated by its emphasis on both the theoretical and practical considerations that guide the making of monetary policy around the world. At the end of this course, students would be able to:

  1. Identify the main streams of economic thought from the past to the present and relate them to the ongoing debates about public policy and the role of the government in the economy.
  2. Use basic economic concepts and theoretical ideas when analyzing current economic problems and assessing the problems, prospects and possibilities for the economy.
  3. Recognize how fundamental economic institutions such as property rights, a well-developed legal system, and market incentives affect the functioning of the economy, how institutional arrangements such as households, businesses and governments affect the process of production and distribution of goods and services, and how particular government agencies, business establishments and global economic institutions operate and affect the economy and the lives of individuals.

English for Banking II

English for Banking & Finance is part of the Vocational English series. It is designed for students in vocational education and for company employees in training at work. Written by industry practitioners, it combines a strong grammar syllabus with the specialist vocabulary and skills that learners need to succeed in their chosen field.

Level 1 English for Banking and Finance is designed for students with a basic knowledge of general English who now require an elementary (CEF level A1-A2) English course in this specific field. It includes:

topics that reflect the latest developments in banking and finance, making them immediately relevant to students’ needs;

clearly defined language and function objectives which are backed up by comprehensive on-the-page language boxes.

Commercial Law II

This course is designed for students and consists of Introduction. Property law. Definition of Commercial law; Origins of Commercial Law. Definition and forms of obligation. Penalty, earnest payment, guarantee. Transfer of a personal right between creditors or debtors (cession, assignation, guarantee) Restitution, statute of limitations. Contract of sale. Lease agreement. Timeshare agreement, Agency agreement, Shipping agreement, Commission agreement, License agreement. Securities (Promissory note and cheque). 

Course Objectives: 

  1.  understanding basic principles and origins in the area of commercial law,
  2.  theoretical and practical preparation enabling students to acquire knowledge and skills related to commercial law. 

On successful completion of this course, student should be able to: 

  • define basic terms, values and laws in the area of commercial law,
  • describe methods of applying principles and provisions of commercial law,
  •  compose simple contracts,
  • asses the correctness of applying specific laws to a specific cases and choosing the most appropriate one

Banking Marketing

This course explores the role of marketing and the change. For many years the primary focus of bank marketing was public relations. Then the focus shifted to advertising and sales promotion. That was followed by focusing on the development of a sales culture. Nowadays, banking sector all elements of the marketing concept – consumer satisfaction, profit integrated framework and social responsibility are all equally important. Therefore, The businesses that provide services understand that delivering value and customer satisfaction are key to ensuring their business survive and flourish.  It is argued that services now dominate marketing, whereas goods used to have the upper hand (domination). This course is designed for students interested in understanding specific features of banking and applying these features for attracting clients and promoting banking products. The objective of the course is also identifying current marketing position of a bank. Furthermore, it is designed to expand the knowledge by means of forming psychological and communicative competences. Finally, it introduces students to the foundations of financial marketing and current challenges for the bank in a competitive business environment, resulting into modifications of their marketing strategies since marketing plays an important role in financial markets. Throughout the completion of this course, students would be able to: 

  • Understand the economic and social significance of the financial services sector.
  •  Appreciate how recent thinking in marketing and services marketing applies to financial services. 
  •  Identify key issues for marketers of financial services. 
  • Appreciate the role of value in the marketing of financial services.
  •  Comprehend key pricing considerations in the marketing of financial services.
  • Generate and utilize the ideas of new banking products, location of new branches and attracting customers of different segments.     


Investment & Portfolio Management

The course presented examines the theoretical basis and practical approach to managing investment portfolios of financial assets. The course objective is to acquaint students with the theoretical foundation of modern portfolio theory, the major groups of investors and their investment objectives and constraints, and to learn how to employ practical skills in investment management, forming capital market expectations and forecasting markets activity to justify major investment portfolio management strategy for equity and fixed-income instruments.

A distinctive feature of the course is to focus on practical issues of managing the investment portfolio, ground on the results of recent academic research in the field of portfolio management. As a result of the course, students will know the basic theoretical foundations of portfolio theory, understand the investment process scope and stages, be able to form market expectations and build strategic asset allocation, select the optimal investment strategy. The objective of this course is to introduce the intuition and concepts of Investment analysis and portfolio management. Two broad decisions have been taken by any investors: allocation of the total investment in available

asset classes and how to select the assets within asset classes for investment. The decision of allocation and selection

of investment assets is based on the trade-off between risk and return, availability of the risk mitigating tools and

investment horizon with other parameters. The aim of the course is to provide the theoretical underpinning of the

subject with the implications in the real world. The course will help the participants in developing skills required to

conduct assessment of current issues covered by media and specialized journals.

Quantitative Methods

This course will cover operation research such linear programming problems, Graphical solution, Simplex method, Big-M method and optimal solution . Also it will cover some topics in some basic concepts in probability theory and operation research like Normal distribution, Bernoulli and Binomial distributions and Poisson distribution. This subject is intended to: The purpose of this module is training students how to calculate the maximum and minimum profit for whatever purpose and predict scenarios which will happen next to choose the right decision. At the end of this course and having completed the Essential reading and activities, you should be able to:

  1. Introduction of linear programming problem.
  2. Apply linear programming to find the solution.
  3. Construct a model to represent system of equations.
  4. Find the feasible solution of Graphical solution for two variables LPP.
  5. Apply Graphical solution and solve two variables LPP.
  6. Use Simplex method and application
  7. Use Game Theory applications
  8. Understand the basic concept of probability theory.
  9. Use Normal and binomial distribution to analyze the Data.
  10. Use Poisson distribution to find the average.

Credit Management

The main goal of this course is to develop a foundation of financial management concepts. This will enable the student to understand what credit risk management is, what the lending objectives are, and how to measure credit risk. The course also lays a foundation for more complex credit management topics that arise in additional elective courses in finance. This course in credit management also describes the credit rating systems.Topics and Lessons for Credit Management :

Lesson 1 Introduction to credit risk management

Lesson 2 The Credit Process

Lesson 3 Credit Selection

Lesson 4 Credit Risk

Lesson 5 Application of Credit Risk Measurement

Lesson 6 Objectives of Credit Portfolio

Lesson 7 Credit Risk Loss Distribution

Lesson 8 Credit Rating Systems

Lesson 9 The Economics of Credit

Lesson 10 The Basel Accords

Final Exams

Financial Risk Management

The course covers the risks that are faced by an individual or firm and the various methods for their treatment. Methods of treatment include, but are not limited to, insurance, loss prevention, surety ship, simple retention, and self-insurance. Topics include personal and business insurance. This couse is intended to:

define the nature of risk and identify the risks facing both individuals and organizations today;

describe the principles of risk management and the role of the risk manager;

outline the risks associated with loss of income, ownership of property, and legal liability;

classify the various types of insurance, which are used to reduce the chance of loss and identify other loss prevention/reductions mechanisms, which may be appropriate; and explain our society's treatment of fundamental risks, the concepts of social insurance used to treat these risks, and surety ship. Learning activities of the course are: define different types of risks, hazards and perils, and explain the adverse effect of risk on economic activity

understand the basic statistical principles of insurance and identify the situations where insurance may be used as a risk-sharing or risk-transfer device

differentiate between private and social insurance and recognize the respective needs for each

understand the structure of the insurance industry and the unique facets of an insurance company, including its financial operations

describe the general principles of contract law with a particular emphasis on those principles that are peculiar to insurance

understand the traditional forms of whole life, endowment, and term insurance, as well as some of the innovative life policies, which are now available

describe the annuity contract and understand the various uses of annuities today

understand the need for disability income insurance and the provisions of the disability income policy

identify the various types and appropriate uses of medical expense insurance contracts

review the concept of the Social Security system, including the coverage it provides, the soundness of the program, and proposals for future changes

explain the Workers Compensation and Unemployment Compensation programs

understand the concept of estate planning and discuss the various tools, which are used to minimize estate shrinkage

understand the unique characteristics of group insurance and identify the types of group insurance most frequently used

understand the nature of pension plans and other retirement plans and outline the requirements for pension plans established under the Employee Retirement Income Security Act of 1974 (ERISA) review the concept of property insurance with a particular emphasis on the various forms of Homeowners and Inland Marine insurance policies discuss the legal concepts of negligence and identify methods of dealing with legal liability understand the nature and need for automobile insurance, the types of automobile coverage, and a review of the computation of auto insurance costs

discuss commercial property and liability coverage available for businesses understand the principles behind surety and fidelity bonding recognize how government functions as an insurer identify the need for regulation of the insurance industry, explain the methods by which the industry is currently regulated, and discuss proposals of future regulation understand surety ship

Commercial Banks

This course is designed to provide the students with tools and techniques to manage commercial banks. The content of the course included: performance evaluation of a bank, asset-liability management, management of various kinds of risks, such as interest rate risks, and also fund management and investment management. The class will examine management problems and policies of banks. The material to be covered will

include: balance sheet management (liquidity, liabilities, spread management, and investment management), capital adequacy, cost of funds, bank profitability, planning and management systems, and the regulatory environment.

Learning Objectives:

This course has the following specific learning objectives. After completing this course, you should be able to:

  1. Understand the basic problems of bank management.
  2. Analyze bank regulations and policies.
  3. Evaluate bank profitability and risk management.
  4. Examine the international bank environment, deposits, liquidity and capital. 

Management Information System

This course helps students see the connection between information systems (IS) and business performance. The use of information and communication technologies (ICT) by individuals and organisations dominates the business world. There is a fundamental change going on in the way that organisations run businesses and interact with each other. New types of infrastructure and applications are developed and utilized such as ERP (enterprise resource planning), IOS (inter-organisational systems), RFID (radio frequency identification), CRM (customer relationship management),This course is designed to introduce students to

  • IT management practices (e.g., intelligent supply chain management, IT in business process management, etc.),
  • Data analyses in Microsoft Excel and Access,
  • Enterprise resource planning in SAP.

This course provides students with an overview of the utilization of business application software and problem-solving using that software. Topics include computer systems, management information systems, microcomputer operating systems, word processing, electronic spreadsheets, database management, business graphics, networks, and integrated packages. Industry accepted microcomputer software will be used. This course is designed to provide students with a basic understanding of how Information Systems are used in organizations for meeting strategic and operational goals. To that end, students will acquire skills using current end-user

software for communication, data transformation, collaboration, and problem solving. The course also covers software and hardware components, information structures, basic business organization and processes, information system security, and networks. At the completion of the subject, students should be able to perform the following tasks:

  • Explain basic concepts for IT/IS management
  • Discuss organizational, business and strategic issues surrounding IT/IS, and
  • Analyze and evaluate uses of strategic IT/IS in practice.

Research Methods

The main purpose of the Research Methods, Data Analysis, and Reporting to introduce students to quantitative and qualitative methods for conducting meaningful inquiry and research. They will gain an overview of research intent and design, methodology and technique, format and presentation, and data management and analysis informed by commonly used statistical methods. The course will develop each student’s ability to use this knowledge to become more effective. These tasks include:

  • Developing a hypothesis, a research problem and related questions
  • Framing the problem with the correct research methodology
  • Collecting data that accurately addresses the research problem
  • Measuring the effectiveness of a program
  • Using data to make decisions
  • Providing technical guidance to contractors for inclusion in contract documents related to research projects
  • Evaluating feasibility of research proposals
  • Presenting data to support programs to decision makers and other consumers.

The course will provide an overview of the important concepts of research design, data collection, statistical and interpretative analysis, and final report presentation.

Each week students will work through lessons that present Finance & Banking -specific readings and research and/or statistics-related concepts that bring to life examples of how the weekly topic applies to Finance & Banking. This will allow students to clearly understand how the course material relates to their jobs as a banker. The main objective of this course is to give student good theoretical and practical research methods. The student will take courses introduce the nature methodology fundamental to conduct research in the banking and financial science field. More emphasis will be laid upon “survey method “to conduct quantitative research. A basic knowledge in statistical theories will be required to integrate and apply them to survey research methods. Emphasis will be on research design, questionnaire design, fieldwork procedure, data analysis and presentation of result including web publishing. This course therefor serves as training in the scientific method and its application to decision making.

Central Banks

Central banks are considered to be the most important players in financial markets throughout the world, which are the government authorities in charge of monetary policy. Central banks’ actions influences on interest rates, the amount of credit, and the money supply, all of which have direct impacts not only on financial markets, but also on aggregate output and inflation. To understand the role that central banks play in financial markets and the overall economy, we need to understand how these organizations work. Who controls central banks and determines their actions? What motivates their behavior? Who holds the reins of power? Throughout studying this course all of these questions can be answered profoundly.

The subjects of the course are monetary policy including the goals and tools of monetary policy, the choice of policy instruments, central bank credibility, arguments for and against central bank independence, and the interplay between the central bank and financial markets.

 The course looks specifically into the monetary policy process and the operation of the Federal Reserve and the European Central Bank, the regulation and supervision of the financial system, and the internationalization of financial markets.

Two of the most important theories which can be studied throughout this course are the monetary and Macroeconomic theories that focus on some specific areas as follows:

  • The demand for money
  •  The Keynesian Framework and the ISLM Model
  • Monetary and Fiscal Policy in the ISLM Model
  • Money and Inflation 

  This course is designed for students interested in understanding why Central Banks do what they do. Central banks are sometimes dominant forces in financial markets and always play a huge role in the macroeconomics. The target clientele are students who enjoyed their macroeconomics class and would like more advanced course that will give you a way of thinking about central banks. This course will be differentiated by its emphasis on both the theoretical and practical considerations that guide the making of monetary policy around the world.

Financial Management

This resource is intended for new students and young leaders looking to learn about the fundamentals of financial management. Topics include planning and cash management, financial statements, cost cutting and financial analysis. Lessons include links to various resources, and users gain access to a list of recommended books related to financial management. While the resource does not offer assignments or tests, it does serve as a source of information for those looking to learn more about financial management. Financial management provides a foundation of the main topics in financial economics covering selected topics in corporate finance and asset pricing. In corporate finance we will be discussing capital budgeting, valuation, capital structure, and payout policy. In asset pricing, we will be studying the risk and return trade off, the Capital Asset Pricing Model, market efficiency, and derivative securities.

The course objectives are to provide a theoretical framework for considering corporate finance problems and issues and to apply these concepts in practice.

I have three primary goals for the course: (1) to give everybody the ability and confidence to tackle common financial problems in practice, (2) to give everybody a base level of financial knowledge that an MPA from a top business school should possess, and (3) to provide adequate preparation for future finance classes, especially the advanced corporate and investment classes at the Cihan School of Business.

Islamic Banking

Over the recent decades, Islamic banking and finance has emerged as a viable way of financial inter mediation. It has gained credibility and has spread worldwide and is the preferred way of banking for one fifth of the world’s population. The syllabus is structured and designed to offer an overall understanding of theories and principles of Islamic Finance in a current context. The Course offers an opportunity to study the structure of the Islamic banking and finance industry, including its theoretical foundations, products, performance, Islamic financial instruments and risk management issues. The course is designed for finance professionals and students of contemporary modern world. The lessons cover all aspects of financial markets and will benefit anyone with an interest in the vast opportunities offered by Islamic Financial system. The objectives of this course are:

  • To provide an introduction to the basic concepts of Islamic banking and finance applied locally and globally.
  • To simplify and explain the theories and concepts of the Islamic financial instruments used in the Islamic finance industry. This will give a practical exposure to the students on implementation of Islamic finance concepts in real
  • life situations and especially in day to day management of finances for businesses in a Sharia’h compliant way.
  • To understand and analyze finance theories and concepts in the light of Islamic philosophy/ Islamic Sharia’h and the mechanism involved in developing financial products.
  • To appraise the efforts undertaken in Pakistan and other Islamic countries at the state level as well as in private sector to revamp overall economy on the universal principles of Shariah.
  • To outline the challenges faced in transformation of the finance industry as well as the economy from so-called interest based modes to interest free transactions.
  • To appraise the efforts made by The State Bank of Pakistan in this direction and of course, what is needed to be done to realize the full impact of Shariah based economy. 


Insurance Industry

  • The course covers the risks that are faced by an individual or firm and the various methods for their treatment. Methods of treatment include, but are not limited to, insurance, loss prevention, surety ship, simple retention, and self-insurance. Topics include personal and business insurance. This course is intended to:
  • define the nature of risk and identify the risks facing both individuals and organizations today;
  • describe the principles of risk management and the role of the risk manager;
  • outline the risks associated with loss of income, ownership of property, and legal liability;
  • classify the various types of insurance, which are used to reduce the chance of loss and identify other loss prevention/reductions mechanisms, which may be appropriate; and
  • explain our society's treatment of fundamental risks, the concepts of social insurance used to treat these risks, and suretyship. Learning activities of the course are: define different types of risks, hazards and perils, and explain the adverse effect of risk on economic activity
  • understand the basic statistical principles of insurance and identify the situations where insurance may be used as a risk-sharing or risk-transfer device
  • differentiate between private and social insurance and recognize the respective needs for each
  • understand the structure of the insurance industry and the unique facets of an insurance company, including its financial operations
  • describe the general principles of contract law with a particular emphasis on those principles that are peculiar to insurance
  • understand the traditional forms of whole life, endowment, and term insurance, as well as some of the innovative life policies, which are now available
  • describe the annuity contract and understand the various uses of annuities today
  • understand the need for disability income insurance and the provisions of the disability income policy
  • identify the various types and appropriate uses of medical expense insurance contracts
  • review the concept of the Social Security system, including the coverage it provides, the soundness of the program, and proposals for future changes
  • explain the Workers Compensation and Unemployment Compensation programs
  • understand the concept of estate planning and discuss the various tools, which are used to minimize estate shrinkage
  • understand the unique characteristics of group insurance and identify the types of group insurance most frequently used
  • understand the nature of pension plans and other retirement plans and outline the requirements for pension plans established under the Employee Retirement Income Security Act of 1974 (ERISA)
  • review the concept of property insurance with a particular emphasis on the various forms of Homeowners and Inland Marine insurance policies
  • discuss the legal concepts of negligence and identify methods of dealing with legal liability
  • understand the nature and need for automobile insurance, the types of automobile coverage, and a review of the computation of auto insurance costs
  • discuss commercial property and liability coverage available for businesses
  • understand the principles behind surety and fidelity bonding
  • recognize how government functions as an insurer
  • identify the need for regulation of the insurance industry, explain the methods by which the industry is currently regulated, and discuss proposals of future regulation
  • understand surety ship

Intermediate Accounting I

Welcome to the both courses of Intermediate Accounting (I & II). These modules are main units for second year’s students because they require to understand clearly applicable and basic methods and models about accounting practices.

The lecturer will attempt to advance your expertise as far as possible. Also, the module seminars will arrange based on the students skills and will take into account their English language levels.

 Nowadays, accounting plays a significant role and it is the dynamic position of global economy. This take place because it is defined as the language of business. The current Generally Accepted Accounting Principles (GAAP) and the Conceptual Framework for Financial Reporting (CFFR) are needed to develop and build students accounting skills. Therefore, the materials of this module will constructed on modern and professional sources of accounting concepts.

You can use calculator but your phone should be turned off. At the end of this course students are able to: ❋ Understand the conceptual framework for financial reporting.

  •  Give details about the reasons for preparing adjusting entries.
  • Explain how to prepare financial statements and its purposes.
  • Recognition the types of intangible assets.
  • Outline and classify the different types of receivables.❋ Identify accounting problems linked to bank reconciliation.
  •  Distinguish among perpetual and periodic inventory systems.
  • Describe the accounting issues associated with fixed assets.
  • Elucidate clearly accounting for equity.

Taxation Accounting

This course is designed to teach students to recognize major tax issues inherent in business and financial transactions. Federal taxation acquaints the student with the social and economic policy implications of the Tax Code. The course focuses on fundamental tax concepts, the mastery of which

will enable students to incorporate tax factors into business and investment decisions. Taxes motivate people and institutions to engage in certain transactions. The course develops certain income tax principles to maximize an entity or individual’s net present value cash flow resulting from a transaction. The student will become acquainted with the social and economic policy implications of the Tax Code as well as explore the question of what constitutes a “good tax.” Finally, the course will compare and contrast the accounting objectives in the Tax Code with generally accepted accounting principles (GAAP) in financial reporting, especially Accounting for Income Taxes. If the student learns the fundamental concepts of federal taxation, he or she will have a permanent frame of reference into which one can integrate the constant changes in the technical minutiae of the law. The key element of the law – the statutory and judicial bedrock – do not change with each new revenue act. If you master these key elements, you will be truly prepared for a lifetime of learning. upon the completion of the course students are able to: • Analysis: You will review financial transactions to determine tax impact. You will prepare tax provisions to determine the tax treatment of financial transactions. You will analyze tax proposals to assess their impact on economic and social goals.

  •  Technical Proficiency: You will prepare corporate tax provisions incorporating tax law provisions as well as prepare individual tax returns.
  • Communication: You will prepare written analysis of tax situations and issues and will discuss issues.
  • Research: You will research in IRS Publications resolution of specific tax issues. You will analyze case studies to identify tax issues.
  •  Financial Models: You will prepare tax provisions utilizing Excel spreadsheet templates.
  •  Professional Responsibilities: You will analyze case studies and answer discussion questions on professional responsibilities related to tax practice.

Strategic Management

The course emphasizes the value and process of strategic management. In addition to familiarizing students with new subject matter, students are expected to integrate and apply their prior learning to strategic decision making in organisations. The Strategic Management course is designed to explore an organisation’s vision, mission, examine principles, techniques and models of organisational and environmental analysis, discuss the theory and practice of strategy formulation and implementation such as corporate governance and business ethics for the development of effective  strategic leadership. The course is designed specifically not only to introduce students with key strategy concepts but also aims to help students to integrate and apply their prior learning to various business situations. The course aims to support MSc. programme objectives with solid grounding in ethics, globalization and cross-functional issues. On completion of this course, students will be able to:

  1.  Understand the strategic decisions that organisations make and have an ability to engage in strategic planning.
  2.  Explain the basic concepts, principles and practices associated with strategy formulation and implementation.
  3. Integrate and apply knowledge gained in basic courses to the formulation and implementation of strategy from holistic and multi-functional perspectives.
  4. Analyze and evaluate critically real life company situations and develop creative solutions, using a strategic management perspective.
  5. Conduct and present a credible business analysis in a team setting.
  6. Understand the crucially important role that the HRM function plays in the setting and implementation of an organisation’s strategy

International Finance

This course deals with the analysis of three important and related macroeconomics issues in open economies: exchange rates, capital flows and financial crises. The objectives of the course are two-fold: to introduce and critically evaluate the main relevant economic theories, models and empirical works in these three key areas of International Finance; and to apply these analytical tools to build an understanding of relevant economic developments and policy issues in the global markets. The basic tenets of international finance are presented through a core textbook, assigned readings and online lectures. This course focuses on international financial management and international trade. Topics in financial management, viewed primarily from the perspective of managers doing business overseas, include the management of foreign exchange exposure, foreign direct investment decisions, and multinational capital budgeting. Other topics covered include trends in international banking, the balance of payments, the determination of exchange rates, the LDC debt crisis, and the Asian meltdown. We will also examine the

challenges and problems faced by firms planning on doing business in Western Europe, Eastern Europe, the Far East, Mexico, Canada, South America, Africa, India, and other regions during the next decade.  This course deals with the analysis of selected macroeconomic issues in open economies.

On successful completion of this course, students will be able to:

  • Explain the organisation and institutional details of foreign exchange and international money markets.
  • Explain and apply orthodox theories of exchange rates and open economy macroeconomics, up to and including the Dornbusch overshooting model.
  • Explain and to give examples of modern central bank practice of monetary and exchange rate policy implementation
  • Explain and apply insights provided by behavioral economics into expectations formation and decision making on the foreign exchange market.
  • Analyse the causes of historical exchange rate movements, and some of the contributory factors to a variety of financial crises, with reference to the models covered.
  • Apply the theories and models covered to the issue of optimal currency areas, with specific reference to the design and operation of the euro.

Investment Banking

This course is the study of investment banking beginning with strategic planning and financial management; moving to the analysis, financing and valuation of investment opportunities; and finishing with the study of corporate governance and ethical issues faced by investment bankers. This course examines the primary functions of investment banking such as mergers & acquisitions (M&A), leveraged buyouts (LBO) and corporate restructuring.

These topics will be explored from the perspective of the corporation’s survival and desire for continued prosperity and expansion. Corporate restructuring and internally redeploying resources to activities within the business with more attractive growth potential is an internal method to attain growth. The application of the investment banking activities through external mergers & acquisitions and leveraged buyouts is often a quicker more powerful way to expand and grow the corporation. The examination of these internal and external activities is the focus of this course. This course is the study of investment banking beginning with strategic planning and financial management; moving to the analysis, financing and valuation of investment opportunities; and finishing with the study of corporate governance and ethical issues faced by investment bankers. This course examines the primary functions of investment banking such as mergers & acquisitions (M&A), leveraged buyouts (LBO) and corporate restructuring.

These topics will be explored from the perspective of the corporation’s survival and desire for continued prosperity and expansion. Corporate restructuring and internally redeploying resources to activities within the business with more attractive growth potential is an internal method to attain growth. The application of the investment banking activities through external mergers & acquisitions and leveraged buyouts is often a quicker more powerful way to expand and grow the corporation. The examination of these internal and external activities is the focus of this course. This course is the study of investment banking beginning with strategic planning and financial management; moving to the analysis, financing and valuation of investment opportunities; and finishing with the study of corporate governance and ethical issues faced by investment bankers. This course examines the primary functions of investment banking such as mergers & acquisitions (M&A), leveraged buyouts (LBO) and corporate restructuring.

These topics will be explored from the perspective of the corporation’s survival and desire for continued prosperity and expansion. Corporate restructuring and internally redeploying resources to activities within the business with more attractive growth potential is an internal method to attain growth. The application of the investment banking activities through external mergers & acquisitions and leveraged buyouts is often a quicker more powerful way to expand and grow the corporation. The examination of these internal and external activities is the focus of this course.

Computer Application In Finance

To introduce students to a variety of topics under the main head of computer applications in finance, topics include: 

  • Application of financial theories 
  • Identifying arbitrage opportunities 
  • Portfolio formation 
  • Managing risk by hedging and portfolio management 
  • Application of technical analysis in financial markets 
  • Evaluate the effectiveness of the technical analysis 
  • Utilize popular professional database to enhance financial analysis. EXPECTED LEARNING OUTCOME
  • Outline the use of different financial analysis tools
  • Outline the use of popular professional database to enhance financial analysis
  • Describe financial models in real life situations
  • Calculate financial benchmark numbers to facilitate financial decision making
  • Analyse different types of real time market scenarios
  • Interpret financial information for strategy formulation

Use the major features of spreadsheet applicable to deal with financial analyses. Apply commonly used computer software and data systems to finance. Examples of the computer software used are Excel, Expo, Minitab, SAS, and Word. Financial information is obtained from web sites or financial databases such as Compustat and CRSP. Some of the finance problems studied are creating cash budgets and loan amortization tables, estimating beta and forecasting financial needs. Students demonstrate computer proficiency through projects, exams and team presentations.

Capital Markets

 The course has a great importance for the students in Financial and Banking department in which it consider a base for more advanced courses and enable students to better understand the financial markets and their types and provide more understanding about the differences between different types of financial markets and the benefits each type of markets could provide for their participants.

This course will emphasis on exploring different subjects related to capital markets, and the different types of markets available for different investors that facilitate the process of exchanging and trading various kinds of financial assets’, and the different players in financial markets.

The course is framed in a way that enables students to become successful financial candidates in banking sector in future.

The basic aim behind teaching this course in Finance Department is to direct students toward a critical and out- of- box thinking through understanding and best distinguishing between different types of financial markets and earning a wide range of information about capital markets specifically. by the end of this course, students should be able to:

  • Understand the term of Capital Markets.
  • Distinguishing between different types of capital markets available in economy.
  •  Recognize between different types of stocks and bonds traded in capital markets.  


Financial Statements Analysis

This course describes the analysis of financial statements and company valuation. Financial statement analysis is the application of analytical tools, technology and techniques to general-purpose financial statements and related data to derive estimates and inferences useful in business analysis. Financial statement analysis comprise of accounting analysis, financial analysis and valuation.  Upon successful completion of this course, you should be able to:

  1. Use S&P Capital IQ database for financial statement analysis purpose
  2. Identify and apply the tools of financial statement analysis, including appropriate technology
  3.  Integrate and apply finance and accounting concepts for valuation analysis, including appropriate technology
  4.  Evaluate the impact of financial reporting choices on the quality of accounting information including reported earnings
  5.  Apply a set of diagnostics to assess the quality of the accounting in financial statements
  6. Work effectively in a team environment


Intermediate Accounting II

Welcome to the both courses of Intermediate Accounting (I & II). These modules are main units for second year’s students because they require to understand clearly applicable and basic methods and models about accounting practices.

The lecturer will attempt to advance your expertise as far as possible. Also, the module seminars will arrange based on the students skills and will take into account their English language levels.

  • Nowadays, accounting plays a significant role and it is the dynamic position of global economy. This take place because it is defined as the language of business. The current Generally Accepted Accounting Principles (GAAP) and the Conceptual Framework for Financial Reporting (CFFR) are needed to develop and build students accounting skills. Therefore, the materials of this module will constructed on modern and professional sources of accounting concepts.
  • You can use calculator but your phone should be turned off. At the end of this course students are able to: ❋ Understand the conceptual framework for financial reporting.
  •  Give details about the reasons for preparing adjusting entries.
  • Explain how to prepare financial statements and its purposes.
  • Recognize the types of intangible assets.
  • Outline and classify the different types of receivables.
  •  Identify accounting problems linked to bank reconciliation.
  • Distinguish among perpetual and periodic inventory systems.
  • Describe the accounting issues associated with fixed assets.

Elucidate clearly accounting for equity.

Managerial Accounting

  • Introduction to managerial accounting.
  • Cost – Volume - Profit analysis.
  • Short term decisions and relevant costs.
  • Budgets: operating and Financial Budgets.
  • Long term investment decisions.

Responsibility accounting. Students will be able to

Studying managerial accounting is one of the best investment students can make. Why? Because success in any organization- from the smallest corner to the largest multinational corporation – requires the use of accounting concepts and practices to provide information. Managerial accounting provides key data to managers for planning and controlling, as well as costing products, services and customers and how accounting information help managers make better decision, making teams instead just data providers. By focusing on the basic concepts, analyses, uses and procedures, we recognize accounting information as managerial tool for business strategies and implementation.

We also prepare students for the rewards and challenges facing them in the professional managerial accounting word both today and tomorrow.. To review the purpose, structure and operation of national and international economic institutions. By the end of the course, students should be able to:

  1. Understand to introduction of managerial accounting.
  2. Definition of managerial accounting- objective of managerial accounting.
  3. Explain classified costs.
  4. Component cost of manufacturing company.
  5. Understand the break even point analysis.
  6. Compute the methods of break-even point. ,
  7. Explain margin of safety.
  8. Incremental analysis.
  9. Understand Budget and how prepared of operation budget.
  10.  Responsibility accounting.

International Trading

The subject matter of international economics divides rather neatly into what are referred to as international trade and international finance. The body of thought that comes under the title of ‘international trade’ is concerned with ‘real’ aspects of international economics where the term ‘real’ is to be understood as contrasting with ‘monetary’ or ‘financial’. Alternatively, you might wish to think of international trade as the application of microeconomics to the international economy; and international monetary economics as the application of macroeconomics.

The starting point for studying international trade concerns questions such as:

  • Why do countries trade with each other?
  • How do countries gain from international trade?
  • What determines the international pattern of specialization and the commodity and composition of trade?

International trade not only results in increased efficiency but also allows countries to participate in a global economy, encouraging the opportunity of foreign direct investment (FDI), which is the amount of money that individuals invest into foreign companies and other assets. In theory, economies can therefore grow more efficiently and can more easily become competitive economic participant. This course is directed toward students interested in understanding what the Global Economy and what are the International Marketing - principles and practice. Also, identify the Legal Environment, The Export Order Process, Customs Controls and ICT and export documentation.

Three of the most important theories which can be studied throughout this course are the Absolute Advantage, Comparative Advantage and Factor Proportions theories that focus on some specific areas as follows:

  • Specialization of production.
  • Division of labor
  • Free Trade. This course offers an introduction to the main theoretical tools and policies that are central to the study of international trade, but with an emphasis on application to the trade flows, trading blocks and international macroeconomic events that characterize the global economy today. The ability to use economic analysis to reach a deeper understanding of international trade will be an important formative element for those who intend to develop careers in international business and management. This course is designed for students interested in understanding why do countries trade with one another, why do nations trade what they do and what are the gains from trade. The objective of the course is also to familiarize students with different types of theories that have been posed by famous economists as patterns that countries depend upon to trade with one another. Moreover, The course has been designed also to teach students the trade policies that are used by nations to export and import goods and services to and from other nations

Fund Management

This course will cover some basic concepts in funds management is the overseeing and handling of a financial institution's cash flow. The fund manager ensures that the maturity schedules of the deposits coincide with the demand for loans. To do this, the manager looks at both the liabilities and the assets that influence the bank's ability to issue credit. Funds management also referred to as asset management covers any kind of system that maintains the value of an entity. It may be applied to intangible assets (e.g., intellectual property and goodwill), and tangible assets (e.g., equipment and real estate). It is the systematic process of operating, deploying, maintaining, disposing, and upgrading assets in the most cost-efficient and profit-yielding way possible. This course is designed for students interested in understanding what the funds are and how to manage them. Funds management always plays a huge role in the investment and portfolio management. The target clientele are students who enjoyed their investment class and would like more advanced course that will give you a way of thinking about portfolio management. This course will be differentiated by its emphasis on both the theoretical and practical considerations that guide the making of investment decision around the world. By the end of the course, students should be able to:

  • Demonstrate an understanding of the funds management process,
  • Explain the characteristics of different asset classes and evaluate their historical and relative performance,
  • Analyse fund management styles including the business case for sustainable investment,
  • Demonstrate an understanding of fixed income fund management,
  • Demonstrate an understanding of equity fund management,
  • Evaluate the performance of managed funds,
  • Demonstrate an understanding of hedge funds and be able to evaluate their performance,
  • Discuss emerging concepts in the funds management industry, and
  • Demonstrate an ability to apply appropriate quantitative techniques.

Security Analysis

The emphasis of the course is upon the analysis of marketable securities. Topics to be covered include the investment characteristics of the securities available in exchange markets, investment strategies to improve rates of return, and the techniques of traditional security analysis and valuation. 


This course focuses on the fundamental principles and techniques of security analysis. The course in addition will deal with the following topics: definition of securities; securities regulation; the investment environment; markets and instruments; macroeconomic and industry analysis; fundamental analysis; technical analysis; equity valuation models; financial statement analysis; derivatives instruments; and some other related topics.

This course is designed for students interested in understanding the analysis of financial securities in any exchange market. The target clientele are students considering a career in finance and those interested in acquiring the knowledge and skills necessary for making informed personal investment decisions. This course will be differentiated by its emphasis on both the theoretical and practical considerations that guide the decision making to invest in exchange markets. Upon completion of this course, students would be able to: 

  • Value assets such as stocks and bonds.
  • Measure the riskiness of a stock or a bond position.
  • Understand and critically evaluate investment advice from brokers and the financial press.
  • Have a firm grasp on the concepts of securities; 
  • Be knowledgeable on the different markets and instruments; 
  • Have a general understanding on securities trading and regulation; 
  • Be knowledgeable on macroeconomic, industry, fundamental and technical analysis; 
  • Have a general understanding of equity valuation models and financial statement analysis 
  • Appreciate other topics related to security analysis.

Financial Derivatives

This course covers one of the most exciting and important areas in finance: derivatives. Financial derivatives such as forwards, futures, swaps, and options allow a risk manager

to mitigate or even eliminate unwanted risks her company is facing, thereby allowing the company to focus on its comparative advantage. For instance, a risk manager of a US based company may enter into a forward contract on the British Pound to lock in the exchange rate for future account receivables, the risk manager of an airline may enter into a futures contract on crude oil to hedge against future increases in jet fuel, or a bank may use credit default swaps to hedge the credit risk of a client. Interest rate and currency swaps give a company a lot of flexibility when choosing to finance a project with debt. For instance, a US based firm may take out a cheap USD floating rate bank loan and convert this loan into a USD fixed rate loan with an interest rate swap or a firm based in Japan may also take out this USD bank loan and uses a currency swap to convert this loan into a fixed rate loan in Yen. In both cases the firm lowers its borrowing cost without any exposure to interest rate and/or currency risk. Moreover, an active portfolio manager may use a put option on the S&P500 to protect against market downturns. If stock market returns are currently very volatility, then she may use a collar on the S&P500 insead to finance the expensive put premium. Financial derivatives allow investors to trade on future price movements with minimal upfront investments thereby making financial markets more liquid and efficient. For instance, traders in the equity index and FX futures markets can often lever up their positions more than 25 respectively 50 times (varies with the volatility of the underlying). Investor in option markets can obtain similar leverage ratios even without ever facing a margin call. This leverage baked into derivatives is often not well understood and the reason for many derivative trades that have gone terribly wrong (Lehman Brothers, Long Term Capital Management, Orange County, Barings Bank, etc). Derivatives are also often used to predict future prices or events. For instance, fed fund futures can be used to predict the future monetary policy of the fed, weather derivatives traded on the CME can be used to predict future changes in temperature, and currency options can be used to infer the likelihood of a successful exchange rate peg. Financial derivatives are sometimes in the news because they can be used to circumvent tax or accounting rules. This regulatory arbitrage is possible when regulatory authorities do not treat with derivatives synthetically created assets (e.g. loans) as such and thus they receive different tax or accounting treatment.

There have been important development since the financial crisis such as the switch from one-leg to two-leg pricing of interest rate and currency swaps, the move to central clearing of derivatives, and the valuation adjustments to the fair value of derivatives done by dealers to take into account funding, credit risk, and regulatory capital costs. Moreover, the upcoming switch from LIBOR to SOFR based USD floating rate loans (similar changes will occur in other countries or currencies areas) will diminish the importance of the most widely used derivatives such as the Eurodollar futures contract and the Libor swap. Instead SOFR futures and swaps will become more popular.

The main objective of this course is to help students gain the intuition and to provide the necessary skills for pricing and hedging of derivative securities, and for using them for investment, risk management, and prediction purposes. We discuss a wide range of applications and real-life cases, including the use of derivatives in asset management, the valuation of corporate securities such as stocks and corporate bonds, interest rate derivatives, credit derivatives, as well as crude oil derivatives and currency derivatives. In addition to theoretical discussions, we also emphasize practical considerations of implementing strategies using derivatives as tools, especially when no-arbitrage conditions do not hold. In order to provide a useful treatment of these topics in a world that is changing rapidly, it is necessary to stress fundamentals and to explore topics at a technical level. Specifically, the objective of this course is to teach students how to analyze a problem/situation involving derivatives so that they also know how to deal with a different one in the future.

E-Banking

This course is designed to equip students with current developments in the banking industry with respect to the application of electronics in banking to promote self-service retail banking. It seeks to cover electronic banking and electronic commerce, the truncation of cheques, inter bank clearing system and settlement and many other related issues in electronic banking and commerce. At the end of the course students will be able:

Explain electronic banking and commerce and what goes into electronic banking and commerce

  • Explain the fundamental changes in banking and financial markets as financial institutions and brokers have extended to electronic platform.
  • Apply cash management, decision-making, and controlling techniques in an electronic interface. This course seeks to:
  •  Provide students with a clear understanding of the concept of electronic banking (E-banking) and electronic commerce (E-Commerce).
  • Equip students with modern and more current developments in the Banking Sector; precisely the application of the internet, computers and other electronically-based gadgets that facilitate the operations and practices of banking, locally and in international transactions.
  •  Enable participants to gain insight knowledge into cheque truncation and electronic settlement and clearance system

Feasibility Study

This course develops a student’s ability to undertake complex feasibility studies. Students will learn these skills and techniques through performing various feasibility studies of differing size and complexity. A feasibility study is designed to establish whether a project or initiative is worth the investment in time and money needed to get it off the ground. Of course this includes the cost of developing the initiative, but it also looks at the availability of funding, both to initiate the project and to keep it going. However, the feasibility study also looks at the evidence of need, potential take up and constraints such as the capacity of buildings, staff and the community.The course also utilizes practical situations, using the analytical and assessment tools such as spreadsheets and Web Analysis, Critical Path, evaluation and review of programs.  This course has Overall objectives of the Decision:

Know the meaning of analysis and evaluation of projects. 

What are the links to the project.

Study stages throughout the project.

What information is needed to analyze the projects.

How to analyze the commercial viability of any project.

Analysis of the financial feasibility of new projects under certainty conditions. 

Analysis of the financial feasibility of new projects under uncertainty conditions.

Criteria for evaluating projects.  At the completion of the subject, students should be able to: 

Understand the principles of feasibility studies. 

Be able to complete a cash flow and financial forecast as part of the feasibility study process. 

Understand risk and be able to undertake a risk assessment. 

Understand the principles of an options appraisal. 

Conduct a Community consultation. 

Have the knowledge to provide a comprehensive funding analysis. 

Be able to calculate projected income through funding and trading.

Understand the factors both internal and external that impact on the feasibility of a project. 

Have the knowledge of the components of a feasibility study. 

Have a grasp of project costs, both direct costs and core costs. 

Be able to identify appropriate organizational structures and management structures which promote the feasibility of a project.

Contemporary Issues in Finance

For many years, most companies have been dealing with the challenge of having to grow their business on an international basis through export sales (international trade) or direct foreign investments (subsidiaries, JVs, etc). In the last decade, this strategy has become even more important as the world economy has become a true global market place for consumer and industrial goods as well as financial products and services.

In the course Current Issues in Finance, we mix theory, examples and practical case studies to truly understand what to do when confronted with difficult financial decisions at the corporate level. The course is split in two parts:

Behavioral finance

By the end of the part on behavioral finance, students should be able to assess the impact of psychology on individual choice behavior when making financial decisions, and the subsequent implications for investment finance and corporate finance. Behavioral Finance has successfully addressed several observed anomalies, that is, empirical facts that cannot be explained using traditional Finance theories. The lectures give an introduction to Behavioral Finance starting with a brief overview of the classical paradigms for decision making under risk (expect utility theory) and the implications for portfolio selection and asset pricing.

Stock market efficiency and anomalies

In this component, we address important questions related to market efficiency. We first discuss the definition of market efficiency. We then investigate in detail various market anomalies (January/December effects, Friday effect, post earnings announcement drift etc.) and discuss some psychological biases and limits of real economic agents (investors, managers, analysts,…) that might generate those anomalies. Learning Outcome Description: LO1 Critically assess and disseminate multiple sources of financial and/or accounting research in order to develop a comprehensive understanding of relevant issues.

LO2 Demonstrate individual led critical thinking skills through exposure to both academic and industry-led research in finance.

LO3 Communicate, present and articulate a detailed understanding of contemporary issues in finance and/or accounting to a non-technical audience as part of a group.

LO4 Engage in meaningful discourse with academic peers and finance practioners on contemporary issues and challenges in the Financial industry.

Personal Financial Planning

The Personal Financial Planning program provides students with instruction on practices for budgeting, evaluating investments, planning for retirement, building good credit and other important areas of personal finance. As a personal financial planner, you may help people save for their kids' college education, create budgets, evaluate investments, and more. And these diverse responsibilities are an important part of planning roles in banks, insurers, accounting firms, or even your own private consulting business. That's why our Personal Financial Planning course curriculum is designed to be not only comprehensive but also applicable to almost any professional finance setting. After completing the Personal Financial Planning program, students will be able to:

  • Explain the importance of financial planning, identify the socioeconomic and financial influences that impact personal finances, and create a personal financial plan to achieve a set of goals.
  • Identify important financial statements and describe how and why they are created and used in the development and management of a realistic budget.
  • Describe the U.S. system of taxation, identify the different types of taxes that must be paid, and describe the advantages and disadvantages of various personal taxation strategies.
  • Identify two major types of financial institutions and compare and contrast their services.
  • Explain consumer credit, analyze the advantages and disadvantages of using different types of credit, and describe the importance of protecting one's consumer credit score.
  • Describe strategies to use when considering major purchases, such as motor vehicles and real estate.
  • Define risk, explain how it is mitigated via insurance, and describe coverage and cost options of common insurance policies, such as auto, homeowners, renters, health, and life.
  • Compare and contrast stocks, bonds, mutual funds, real estate, and other investment options, and describe basic investment strategies and techniques.
  • Describe the importance of retirement planning, explain how to assess retirement needs, and describe how to create a realistic plan to meet these needs.

Monetary Theory and Policy

This course covers the most important topics in monetary economics and some of the models that economists have employed as they attempt to understand the interactions between real and monetary factors. It is basically on monetary theory and policy and the topics covered include the analysis of monetary policy, monetary policy: instruments and types, changes in the value of money: the quantity theory of money and its variants, supply and demand for money and other Keynesian approaches of demand for money. 

The Course deals with topics in both monetary theory and monetary policy and is designed for fourth-year under-graduate students specializing in monetary economics, for researchers in monetary economics wishing to have a systematic summary of recent developments, and for economists working in policy institutions such as central banks. It can also be used as a supplement for first-year graduate courses in macroeconomics because it provides a more in-depth treatment of inflation and monetary policy topics than is customary in graduate macroeconomic textbooks. The chapters on monetary policy may be useful for advanced undergraduate courses. 

Course objective:

To achieve the aims of this course, there are overall objectives which the course is out to achieve though, there are set out objectives for each unit. The unit objectives are included at the beginning of a unit; you should read them before you start working through the unit. You may want to refer to them during your study of the unit to check on your progress. You should always look at the unit objectives after completing a unit. This is to assist the students in accomplishing the tasks entailed in this course. In this way, you can be sure you have done what was required of you by the unit. The objectives serves as study guides, such that student could know if he is able to grab the knowledge of each unit through the sets of objectives in each one. At the end of the course period, the students are expected to be able to:  

  •  Define and understand the meaning of monetary policy 
  • Know the objectives or goals of monetary policy 
  • Define and understand the Full Employment and Economic Growth 
  • Understand the relationship between Full Employment, Price Stability and Balance of Payment. 
  • Understand Price Stability and Balance of Payment 
  • Define and understand the term Targets of Monetary Policy 
  • Know the basic indicators of Monetary Policy 
  • Define and understand the meaning of macroeconomics as a field of study 
  •  Know the basic macroeconomics concepts 
  •  History of Monetary Policy 
  • Understand the role of monetary policy in a developing economy 
  •  Know the limitations of monetary policy in less-developing countries. 
  •  Understand Keynes reformulated quantity theory of money 
  • Know the criticisms of Keynes theory of money and prices 
  •  Define and understand the concepts and measures of money supply 
  •  Know the important facts about measures of money supply 
  • Know the Keynesian approach to demand for money 
  •  Understand the motives of holding money 
  •  Define and understand the Post Keynesian approach of demand for money 
  •  Know the tobin‘s portfolio and baumol‘s inventory approach to demand for money 

At the end of this course, students would be given in-depth understanding of monetary policy analysis as regards

  •  Fundamental concept of monetary policy 
  •  To familiarize students with monetary policy instruments and types 
  • To stimulate student‘s knowledge on changes in the value of money 
  • To make the students to understand supply and demand for money. 
  •  To expose the students to rudimentary analysis of other Keynesian approaches of demand for money. 


Academic Debate

This course is designed to develop students’ abilities and skills in academic communication, argumentation and debate. The topics of this course train the Students to use sources for academic communication, to produce knowledge, to raise academic questions and to answer the questions scientifically. It also trains them to think critically, to respect others’ points of view and also to direct academic arguments. In this course, students are directed to raise questions and analyze the scientific texts logically and critically, i.e. they are guided to conduct a critical analysis of what they read and are provided with opportunities to practice and develop their skills by writing their reflections on the material studied and on their own learning. Moreover, they are assisted to Identifying problems academically and offer appropriate and scientific suggestions for solving such problems. Also, a number of lectures are devoted to teaching Health and Safety subject to train students about health awareness in order to use [4] laboratories, and protecting against diseases in cafeterias, libraries and lecture halls. Furthermore, the course will focus on the importance of debate and time management.

Kurdology

دراسة تاريخ الشعب الكردي من النواحي السياسية والاجتماعية والاقتصادية . معرفة تاريخ اللغة الكردية واللهجات المتداولة ومقارنتها مع اللغات الاخرى .دراسة الحركة الثقافية الكردية مع الاخذ بنموذج عنها وهي جريدة كردستان 1898-1902

General English (I)

A variety of techniques and activities are to be adopted to facilitate the teaching of the intended topics. These will help students to be involved in the subject through different processes such as simplification, demonstration, exemplification and brainstorming. A student-centered approach is adopted as it helps students to develop a “can-do” attitude. It is effective, motivating, and enjoyable.

Computer Skills (I)

Different forms of teaching will be used to reach the objective of the academic year: power point presentation for the subjects contains titles, definitions and summery and conclusions, whiteboard will be used and classroom discussion with assignments, the student will be asked to prepare papers on selective topics.

Principles of Statistics

1. Understand the meaning of a Statistics.
2. Be able to use Summation Notation and understand its Properties.
3. Understand what is meant by a Population and Sample.
4. Understand the Type of Data (Qualitative and Quantitative Data).
5. Do frequency and Cumulative frequency Table. 
6. Construct Statistical Graphics such as: Histograms, Pie Charts and give.
7. Understand the concept of measures of central Tendency.
8. Compute Mean, Median and Mode.
9. Understand the concept of measures of Dispersion.
10. Compute Variance, Standard Deviation and Coefficient of Variation

Principles of Accounting (I)

• Define the Basic Terms of accounting.• Understand the accounting equation.• Understand debit-credit convention.• Recording financial transactions in general journal
• Posting financial transactions to general ledger
• Summarizing financial transactions through balancing
• Prepare trial balance.
• Prepare Income statement & balance sheet.

Academic Debate

opportunities to practice and develop their skills by writing their reflections on the material studied and on their own learning. Moreover, they are assisted to Identifying problems academically and offer appropriate and scientific suggestions for solving such problems. Also, a number of lectures are devoted to teaching Health and Safety subject to train students about health awareness in order to use [4] laboratories, and protecting against diseases in cafeterias, libraries and lecture halls. Furthermore, the course will focus on the importance of debate and time management.

Principles of Economics (I)

This course will include introduction to Microeconomic, the difference between Micro and Macroeconomic, economic models, the ten principles of economics, the market forces of Demand and Supply, Elasticity and its applications, household behavior and consumer choice.

General English (II)

The General English course is intended mainly for first year students at Cihan University. It provides the students with a sophisticated, cultured experience for both in content and feel. Filled with intellectually-engaging content, the course enables students to learn through English and about English in its most international form. The course also features a wide range of task types, with a focus on critical thinking throughout. The reading texts are taken from a wide variety of sources with a strong literacy strands.

Principles of Management (I)

This course is to survey the history of management and review of significant management literature applications of management theories to practical problems in planning, organizing, motivating, and controlling business activities.
In this course, we try to understand the meaning, and the importance of management and managers and their rolls in pursuing the employees to achieve their goals. We look at what do managers do and what skills and abilities they must develop if they are to manage their organizations successfully over time. We also indentify some of challenges that managers must address if their organizations are growing up and prosper.

Financial Mathematics

The important of financial Mathematic comes from the important of financial investments, and the process of borrowing and lastly every important degree of importantly will be for the process of calculating the interests and its returns for the said investments and borrowing, equally for the accounting division or its impotency. So this subject includes a group of mathematical instruments which concern with how the interest, discount and returns on investments and loans be calculated, and the way to exchange and settle those investments and loans.

Computer Skills (II)

The course is designed to teach the students the skills of Microsoft Excel and Microsoft power point practically. Therefore, the students will become more familiar to deal with these programs which are very important for any student.

Applied Statistics

This Course consists of many Statistical Techniques such as Correlation Analysis Methods, Regression analysis method and Least Square Methods. These Techniques will be described in details throughout one Semester.

Principles of Accounting (II)

This class will focus on:
The Accounting for Merchandising (Purchases Transactions, Purchases Returns & Allowance, Purchases Discount, Sales transactions, Sales Returns & Allowance, sales discount,...), Notes payable & Notes Receivable, Accounting for Fixed assets, Final AccountssadTrading Account, Profits and Losses Account), Preparing Balance Sheet, Adjusting Entries.

English for Accounting (I)

Using “Business Vocabulary in Use” written by Bill Mascull, English course includes new features, activities, and new substance to make the learning of English inspiring and motivating for second year students of accounting department.

Operations Research

The main objective of this course is to give student a good theoretical and practical knowledge of quantitative methods. The student will take courses from a variety of quantitative disciplines that focus extensively on statistical methodology, mathematical modeling, and computer implementation issues. The student will be able to solve and interpret correctly the solutions of problems and recognize the situations where quantitative techniques can be used as decision making tools and to interpret correctly the conclusions which can be derived using these techniques.

Principles of Economics (II)

This course will include introduction to Macroeconomic, basic definitions, the components of macroeconomic, the circular flow diagram in Macroeconomic, The Gross Domestic Product, the difference between Real and Nominal GDP, Productivity, the aggregate demand and supply.

Commercial Law (Merchant &Commercial Bills)

(1) معرفة الطلاب بأن القانون بشكل عام يتولى تنظيم الحياة والمجتمعات .
(2) معرفة الطلاب بالقواعد القانونية بشكل عام .
(3) معرفة الطلاب بأنواع الشركات وشروط تكوينها تكوينها وتأسيسها وانقضائها وتصفيتها

Computer Applications for Accounting (I)

This course provides an introduction to computer and information technology concepts including hardware, software, data communications, and business applications such as SPSS. The course will give the student better understanding of Accounting Information Technology. The course provides the basic knowledge necessary to understand the Accounting Information System and how we can use IT in our applications

Principles of Management (II)

This course presents a thorough and systematic coverage of management theory and practice. It focuses on the basic roles, skills and functions of management, with special attention to managerial responsibility for effective and efficient achievement of goals. Special attention is given to social responsibility, managerial ethics, and the importance of multi-national organizations.

Governmental Accounting (I)

1. تزويد الطالب بالمعرفة االلازمة عن فرع من فروع المحاسبة والتي تخص الوحدات غير الهادفة لتحقيق الربح  والتي تعتمد في انفاقها على التخصيصات السنوية في الموازنة العامة للدولة.
2. تزويد الطالب بالمعرفة عن هيكل التنظيم الحكومي والجهاز التنفيذي للموازنة العامة واسلوب التنفيذ المركزي واللامركزي لاجهزة الخزينة العامة.
3. اعداد كوادر مهنية للعمل في القطاع الحكومي والمؤسسات الممولة مركزيا من الخزينة العامة للدولة.

Intermediate Accounting (I)

In the Intermediate Accounting, it continue a tradition, of helping students understand, prepare, and use financial information by linking accounting education with the "real world" accounting environment. The importance of students understanding the role of financial information in capital market has never been more important.

English for Accounting (II)

The focus of the course would be on providing a foundation in the structure of English as a foreign language, gradually building students’ understanding of the essential vocabulary regarding jobs, people and organizations, production, marketing, finance and the economy and business culture.

Production and Operation Management

The main objective of this course is to give student a good theoretical and practical knowledge of operations method. The student will take courses from a variety of technique that focus extensively on statistical methodology, mathematical modeling, and computer implementation issues.
The student will be able to solve and interpret correctly the solutions of a problems and recognize the situations where OR techniques can be used as decision making tools and to interpret correctly the conclusions which can be derived using these techniques.

Marketing

Marketing is the business function that identifies customer needs and wants, determines which Target markets the organization can serve best, and designs appropriate products, services, and programs to serve these markets. It guides the entire organization. The goal of marketing is to create customer satisfaction by building value-based relationships with customers, in conjunction with other internal and external business units. The end-result is gaining market leadership by understanding consumer needs and finding solutions of superior value, quality, and service. The objective of this course is to take a practical, managerial approach to marketing

Commercial Law (Companies)

تضمن مساق القانون التجاري (الأوارق التجارية) دارسة الموضوعات التالية:
تحديد مفهوم الأو ا رق التجارية وأنواعها التي وردت في قانون التجارة الع ا رقي، ماهية الأو ا رق التجارية -إنشاء سند السحب - مقابل الوفاء- تداول سند السحب - قبول سند السحب - ضمان سند السحب - وفاء
سند السحب- الرجوع لعدم قبول سند السحب أو لعدم وفائه- تقادم الدعاوى الناشئة من سند السحب -
تعريف السند لأمر- خصائص السند لأمر - أنشاء السند لأمر - أحكام سند السحب المطبقة على السند
لأمر- كيفية الت ا زم محرر السند لأمر - السند لأمر الواجب الأداء بعد ميعاد من الإطلاع - التعريف
بالشيك - خصائص الشيك - أنشاء الشيك - تحريف الشيك - مقابل وفاء الشيك - تداول الشيك- ضمان
الشيك - وفاء الشيك- الرجوع لعدم وفاء الشيك- سقوط حقوق الحامل المهمل - تقادم الدعاوى الناشئة من
الشيك - أنواع خاصة من الشيك - أنواع خاصة من الشيك - حجية الأو ا رق التجارية الإلكترونية - مفهوم
الكتابة ومدى توافرها في المعاملات الإلكترونية- مفهوم التوقيع ومدى توافره في التوقيع الإلكتروني.

Computer Applications for Accounting (II)

In this course, the students will learn how to use the most important computer software packages (Microsoft office). after the become familiar with the Windows and Microsoft Word in the first class , in this course they will learn how to use Microsoft (Excel and SPSS) and get information about Data base and how they can use them in accounting fields.

Governmental Accounting (II)

ان اهمية المحاسبة الحكومية تتأتى من:
1-كونها الاداةالتنفيذية للموازنة العامة.
2-كونها الوسيط في تثبيت المعلومات المالية المخطط ان تقوم بها وحدات الدولة
3-تأمين وسيلة لاجراء الرقابة وضمان سلامة التصرفات المالية وتحديد الانحرافات لتصحيح مسار الخطط المستقبلية في الوحدات الحكومية .
4- تضم المادة جميع الاجراءات التنفيذية المالية للمؤسسات التي تمول مركزيا من الخزينة العامة للدولة وصولا الى اعداد الموازنة العامة للدولة.

Intermediate Accounting (II)

The course will cover the following subjects:-
• Current and Long-Term Liabilities
• Merchandise Inventories and Cost of Sales
• Long-Term Assets
• Accounting for Leases

E- Commerce

E-Commerce introduces the field of E-Business and offers a broad perspective from which to explore and analyze various components of the E- Business discipline. The course covers several topics related with environment of E-Business.

Financial Management

Financial management is the practices which mean the optimal use of money and the organization and planning the financial aspect of firm. These studies, which undertake the evaluation of the financial performance of an organization, are needed to identify weaknesses and strengths within the firm. A standard process is needed for evaluating how you invest funds in capital assets. This process is referred to as Capital Budgeting. Capital Budgeting includes several steps, such as incremental cost analysis, risk assessment, and working capital provisions. Setting-up all of these steps will ensure that the capital budgeting process is complete and creates value within your organization

Taxation

تتكون مادة المحاسبة الضريبيةمن جزاين هما:
1-التشريعات المالية الضريبية.
2-التحاسب الضريبي
وهما وجهان لعملة واحدة ولايمكن الفصل بينهما باي حال من الاحوال فالتشريعات المالية كما هو معروف , فالتشريعات المالية كما هو معروف تتجسد في مجموعة القوانين التي تنظم الامور المالية ( الضريبية ) , وان اهم اجزاء هذه التشريعات هو التشريع الضريبي , والذي يتمثل بالقوانين التي تنظم العملية الضريبية في الدولة ابتداء من تحديد نطاق سريان الضريبة ولغاية الجباية , بينما ينصرف التحاسب الضريبي الى تحديد الضريبة واجبة الدفع او الاستيفاء بلغة نقدية لهذا فانه بدون التشريع الضريبي لايمكن انجاز اي خطوة من خطوات التحاسب الضريبي .



Accounting for Banks and Insurances

The course studying will cover Banks Accounting, Entries for Banking Activities (Transactions) and Insurance Accounting in Insurance companies. After studying this semester, the student should be able to:
1. Recognize the administration structure of the commercial Banks.
2. Recognize all activities and services that given by commercial Banks.
3. Analyze, Journalize, posting, and preparing financial statements in Commercial Banks.
4. Determine and explain Insurance activities, operating the accounting cycle and producing the financial statements.

Cost Accounting (I)

The course contains cost definition, the purpose of cost accounting, financial accounting and cost accounting, Cost classification, Cost Estimation, Materials control and procedures, Methods of material issues, Controlling and accounting for wages cost, Cost accounting Cycle, and Accounting Treats of manufacturing cost. The course out line majored  concepts .so this procedure will lead our students to understand the theoretical end practical steps to determent cost estimate according to advance scientific methods to reach the students to be a skilled accountant and then may get future chances in business, because of the wide domain of cost accounting using in business world.

Accounting Software Packages (I)

Peachtree elementary will increase academic performance in all core content areas (language arts, math, science, and social studies) and in all subgroups and grade levels to meet and/or exceed annual targets through the implementation of quality plus teaching strategies, professional learning initiatives, and parent involvement particular attention will be paid to the students with disabilities subgroups.

Unified Accounting System (I)

The course will contain Unified Accounting Systems guide, Explaining Unified Accounting Systems Guide, Accounting Treatments and Financial Statements according to unified accounting system.

Accounting for companies (Partnership)

Course will have concepts, objectives and the types of companies accounting; partnerships accounting, to make the student understand the accounting for forming firm, increase, decrease capital, addition new partner, withdraw partner, financial statements and the liquidation the fir

Research Methods

The course examines both conceptual and operational aspects of research in accounting and is designed to enable students to evaluate existing research in accounting and conduct an academic research. Students will be exposed to philosophy and ethics of research, approaches of research, types of research, research strategies and designs, the literature review, hypothesis and theoretical development, data analysis, the findings, the conclusions and topics in accounting research.

Financial Statement Analysis

Financial Statement Analysis is about financial information: how it is derived, how it is used, how it can be appropriately altered to get a better view of the current performance and future prospects of for - profit companies. Financial statement analysis is one important step in business analysis. Business analysis is the process of evaluating a company’s economic prospects and risks. This includes analyzing a company’s business environment, its strategies, and its financial position and performance.

Accounting for Islamic Banks

This class will focus on:
Finance resources in Islamic Banks , Services and Activities in Islamic Banks , and Double – Entries for Islamic Services and Activities .
After studying this semester, the student should be able to :
1. Determine the resources of finance in Islamic Banks .
2. Services and Activities for the Islamic Banks .
3. Journalize Double-entries for Services and Activities in the Islamic Banks .

Accounting Software Packages (II)

This course will show you how to use Peachtree complete Accounting  (PCA). You learn about the basic features of PCA. The purpose of this course is to help you become familiar with the software rather than tools accounting knowledge. Computer accounting skills will be reviewed.  

Cost Accounting (II)

The course contains how to account the factory labor and how to assign manufacturing overhead costs to the producing and the Accounting treatments for all that. The course out line majored  concepts .so this procedure will lead our students to understand the theoretical end practical steps to determent cost estimate according to advance scientific methods to reach the students to be a skilled accountant.

Unified Accounting System (II)

يحتوي الفصل دليل النظام المحاسبي الموحد وشرح الدليل لغرض تسهيل عمليات المعالجات المحاسبية وفق هذا النظام وكذلك شرح لكشوفات الحسابات الختامية وكيفية اعداد الحسابات الختامية وفق هذا النظام.. الهدف هو تزويد الطالب بمهارات تنظيم القيود والسجلات والحسابات  الختامية على اساس نظام محاسبي موحد , يكون مفيد اكثر للجهات المستفيدة من القوائم المالية للوحدة الاقتصادية بالاضافة الى الشركة او الوحدة الاقتصادية نفسها  حيث ستمون الحسابات شاملة وواضحة وموحدة  وقابلة للمقارنة  من سنة الى اخرى وبالامكان المقارنه مع الشركات المماثلة بسهولة وبنتائج  دقيقة اكثر.

Accounting for companies (Corporation)

Course will have concepts, objectives and the types of companies accounting; partnerships accounting, to make the student understand the accounting for forming firm, increase, decrease capital, addition new partner, withdraw partner, financial statements and the liquidation the fir

International Accounting

This course integrates International Financial Reporting Standards (IFRS) into a financial accounting course and leverages comparisons between US GAAP and IFRS (the two most commonly applied sets of accounting standards in the world) to enhance the development of a "critical thinking" approach to financial accounting and reporting. The goal of the course is to enhance student understanding of the links between the underlying transactions, the application of reporting standards for those transactions, and the financial reports obtained from a global/international perspective. Accounting standards set in the US and internationally (US GAAP and IFRS) are guided by general concepts but the specifics of the standards and the application of them can, and do, reflect differences in perspectives, standards, and national cultures across different countries and geographical areas

Accounting For Oil and gas

The course studying will cover Accounting in Oil and Gas organizations, throw: fundamentals of oil accounting system, methods of journalizing the discovered oil stage, double-entries for geological discovery survey, double-entries for active and inactive contracts, double-entries of drilling processes, cost & financial statements in oil & Gas, Attributes of the Accounting system in Oil & Gas projects, Oil & Gas costs classification, double-entries for Oil & Gas activities & transactions, Oil & Gas cost Accounts, financial reports and statements.

Accounting Information Systems (AIS)(I)

Starting a small business requires many decisions. For example, you have to decide where to locate, how much space you need, how much inventory to have, how many employees to hire, and where to advertise. Small business owners are typically so concerned about the product and sales side of their business that they often do not give enough thought to something that is critical to their success—how to keep track of financial results. Small business owners today can choose either manual or computerized accounting systems.
 This course continues a tradition, of helping students to prepare financial information by linking accounting education with the "real world" accounting environment. It’s helpful for students to learn designing Manual Accounting Information System & financial accounting system database by using excel-sheet.

Auditing (I)

Course will have Concepts, objectives and the types of Auditing, Auditing levels        (standards) & Procedures, The professional behavior rules of the Auditors, Auditors Responsibilities The course will cover the Auditing skill during 15 weeks.
The main objective is to help and teach students to know what is Auditing and how to Auditing the financial  statements for several kinds of companies to make that companies' statements become  more correct and can many authorities depend on it to take their decisions

Managerial Accounting(I)

This Course Introduces Students To The Managerial Accounting And What Is The Dimension Of Management Accounting Around The World.  It Also Illustrates Various Operations Of The Management Accounting, Such As The Role Of Activity-Based-Costing (ABC), Cost-Volume-Profit (CVP), Activity-Based-Management (ABM) And Just-In-Time (JIT), The Types Of Financial Management Services And Instruments, And Their Impact On The Corporate Enterprise. This Course Also Seeks To Introduce Students To Cost-Accumulation Systems, Activity-Based-Costing In An International Companies Setting. In Particular, The Emphasis Is On Corporate Financial Decisions In A World Management Accounting Uncertainty.

Advanced Cost. Accounting (I)

The course description will cover Cost Accounting systems, Job Order Cost Flow, Process Cost Accounting, Similarities and Differences between Job Order Cost and process cost systems, Steps of Compute process Costing & Reporting, Just – in – Time Process (JIT), Activity–Based – Costing (ABC), Standard Cost Accounting System by Journal Entries and Ledger Accounts.

Accounting Theory (I)

دراسة النظرية المحاسبية تقوم على تحقيق هدف افهام الطالب بفلسفة المحاسبة والجانب النظري للمحاسبة الذي له الاثر البالغ في جميع التصرفات والعمليات المالية والمحاسبية التي تحدث في الوحدة والتي من خلال الفهم العميق لهذه النظرية وبالاستناد الى مبادئها وفروضها وفهم جميع معايير المحاسبية بحيث يستطيع الطالب ومن ثم المحاسب من حل غالبية المشاكل المحاسبية عن ممارسة مهنة المحاسبة وحتى مهنة التدقيق .

Graduation Research Project

The aim of topic is giving the students experience to how prepare research abount accounting field and the topics focus  on the field that has given during studying . it covers many topics in accounting such as Cost Accounting, Accounting for Companies, Bank Accounting , Unified Accounting Systems, and others .

International Accounting Standards

This course introduces students to the background of the development and application of international harmonization through financial reporting standards. It includes the process by which harmonization has arisen and, more specifically, a description of the structure and bodies within which the International Accounting Standards Board (IASB) operates.

Accounting For Hospitals and Hotels

The course studying will cover Accounting in Hotels & Hospitals, throw: fundamentals of Hotels & Hospitals accounting system, journalizing transactions occur in Hotels & Hospitals, double-entries for Expenditures( purchasing, Inventories, foods cost, Beverages costs, cost of sales, other expenses, payroll and related expenditure), journalizing revenues. Assets and liabilities: (Current assets, fixed assets, Depreciation, current liabilities and provisions), elements of preparing budgets and financial statements

Accounting Information Systems (AIS)(II)

Starting a small business requires many decisions. For example, you have to decide where to locate, how much space you need, how much inventory to have, how many employees to hire, and where to advertise. Small business owners are typically so concerned about the product and sales side of their business that they often do not give enough thought to something that is critical to their success—how to keep track of financial results. Small business owners today can choose either manual or computerized accounting systems.

Auditing (II)

Course will have Auditing programs and how to analysis the internal control system evaluation and depend it to build that auditing program, also the course will teach the students the Proving Evidences in the auditing  and how to use Samples in auditing in the real apply for Auditing procedures till the students can write the Auditing Report. The course will cover the Auditing skill during 15 weeks.
The main objective is to help and teach students to know what is Auditing and how to Auditing the financial  statements for several kinds of companies to make that companies' statements become  more correct and can many authorities depend on it to take their decisions.

Managerial Accounting (II)

The course will cover these topics in managerial accounting, Cost behavior and analyses of fixed and variable costs, Profit planning and budgeting, Master Budget, Flexible Budgets and overhead analyses, Responsibility Accounting, Capital Budgeting Decisions, Financial Statement analyses and evaluating investment centre performance.

Advance Cost Accounting (II)

This subject will help the student to understand the accounting for partnership from forming the firm and the accounting for changing the partnership’s Deed for admission new partner or draw out partner or when any partner dead ,  changing the partnership’s Deed for increase or decrease the partnership’s capital, the accounting for liquidation the partnership.

Accounting Theory (II)

لفصل يحتوي على المفاهيم الاساسية  للمصروفات والايرادات وتصنيف المصثروفات الى مصروفات ايرادية وراسمالية , بالاضافة الى مفهوم التكاليف البيئية وكيفية قياسها , ومفهوم الدخل وكيفية المحافظة على راس المال , بالاضافة الى مفهوم الاستهلاك وعلاقتها بالسياسات المحاسبية , والتطرق الى مداخل الكلف التاريخية والجارية والفرق بين الكلفة الجارية ومستوى العام للاسعار للبنود النقدية. الهدف الرئيسي من المادة  هو تعليم الطلبة  المفهوم الفلسفي للمحاسبة والذي يزوده بالمهارات المحاسبية الصحيحة  والدقيقة لمعالجة المشاكل المحاسبية بالاستناد الى المفاهيم والفروض المحاسبية  لكافة بنود القوائم المالية المعتمدة .

Kurdology

سيتم في هذه المادة دراسة تاريخ الشعب الكردي من النواحي السياسية والاجتماعية والاقتصادية اضافة الى معرفة تاريخ اللغة الكردية واللهجات المتداولة ومقارنتها مع اللغات الاخرى. كذلك سيتم دراسة الحركة الثقافية الكردية مع الاخذ بنموذج عنها وهي جريدة كردستان 1898-1902 

Computer skills I

This course provides an introduction to the basic skills for using computers. It depends mainly on the syllabus of the ICDL program V.5. This course will cover the first two modules of the ICDL program.

Pronunciation I

It introduces the student to the way of producing sounds by the pulmonic air stream mechanism with the help of the organs of speech. The ultimate goal of the course is to enable students to speak English fluently so as to be easily understood.

Description

Communicative English L1

The course of communicative aims at developing the students’ skills (speaking, reading, and writing). This happens through introducing some reading passages stuffed with advanced terms.  It also aims at providing students with some grammatical rules that, in turn, enable them to speak grammatically well.

Introduction to Literature

 It provides the students with a general introduction about English literature. The basic aim behind this course is briefing students upon English literature and encouraging them to imagine and write their own idea.

Basic Grammar I

The course concentrates on those structures which students need to use in order to widen their basic knowledge of grammar which they studied in the pre college stages. Through the straightforward easy and illustrative examples, it is hoped that students will benefit a lot from this course. 

Computer skills II

This course provides continuation to CSC21200in introducing basic skills for using computers to the students. It depends mainly on the syllabus of the ICDL program V.5. This course will cover the second two modules (module 3 and module 4) of the ICDL program.

Writing Skills

This course enables the students to use pre-writing strategies to plan and develop unified paragraphs, maintain consistent point of view throughout a paragraph, read an essay and answer an essay question using a well-organized, unified paragraph, use variety in sentence length and structure, use concrete, specific details to support general statements, and use correct grammar, punctuation, and sentence structure.

Pronunciation II

The aim of the current course is to introduce the student to the study of English vowels and phonology, with a certain focus on the most important phonetic terms the student is in need to. Of course, such a study is useful for all those interested in acquainting themselves with English, and all those who may have the lucky chance of proceeding to post-graduate studies abroad.

Comprehension I

The course aims at providing students with sufficient material and exercises to teach and train them the different reading skills that would lead them to successful comprehension .There are two sets of objectives for the course ;initial stage objectives and later stage objectives. 

English Literature

This course covers literary texts (selective topics).  It provides the students with a general introduction about English literature. The basic aim behind this course is briefing students upon English literature and encouraging them to imagine and write their own idea.

Basic Grammar II

The course concentrates on those structures which students need to use in order to widen their basic knowledge of English grammar. Through the straightforward easy and illustrative examples, it is hoped that students will benefit a lot from this course. 

16th Century Poetry

     This course will focus on some of the major poets of the 16th century in England, seen in their cultural context. It will make the students aware of: 

-The historical, cultural, religious and socio-political background of the 16th century. 

-Literary tendencies and literary contributions to 16th century poetry. The important poets are introduced with their major works. 

16th Century Drama 

Introduces drama in the Western literary tradition, emphasizing the conventions, types and literary elements of the genre.Approaches the genre from a chronological, thematic or multicultural perspective, and offers opportunities to improve competencies in critical thinking and writing Representative Dramatist William Shakespeare.


Communicative English L2

This course tends to introduce various interesting topics that are best explained by involving the four basic skills ;namely, speaking, reading, writing, and listening.

Comprehension II

The course consists of the student book, class audio CDs, quizzes and answer key. The student book consists of 14 chapters. Each chapter includes a long reading passage followed by sections of reading skills ,building vocabulary ,language focus, discussion and writing.

Phonology I

The course concentrates on both theoretical and practical aspects of phonology, enabling the students to absorb the most significant basic principles and terminology. Practice activities are provided to reinforce and extend what has been Learnt. 


Short Story

 It provides the students with general introduction about short stories. The basic short story and encouraging them to imagine and write their own idea. This course is a simple of the reflection of gradual systematic development of the University learners of English. 

Basic Grammar I

The course concentrates on those structures which students need to use in order to widen their knowledge of English grammar which they studied in the first year. Through the straightforward easy and illustrative examples, it is hoped that students will benefit a lot from this course. 

17th Century Poetry

This course the students will be familiar with the literary production of the age, and the major poets. This will also help the students to learn about the Puritan, Metaphysical and Cavalier poetry that were written during this span of time.

17th Century Drama

Introduces drama in the Western literary tradition, emphasizing the conventions, types and literary elements of the genre.Approaches the genre from a chronological, thematic or multicultural perspective, and offers opportunities to improve competencies in critical thinking and writing Representative Dramatist William Shakespeare.

Paragraph Writing

This course is a three credit developmental course designed to strengthen students' writing skills. Beginning with paragraphs and progressing to essays, students learn to construct clearly written, logically organized, grammatically correct papers. 

Reading Skills

The aim of the course is to provide the students with a wide range of texts and exercises which help them to develop skills for reading. 

Phonology II

This course is the second part of a full course in English Phonology. It is intended to cover the following points:phonetics and phonology,segmentals and suprasegmentals, intonation, tone, pitch, functions of English tone, types of tone (simple and complex). Sentence phonemic transcription is to be given its due share of attention. The course ends the main varieties of English pronunciation. 

17th Century Novel

This course covers the birth of English novel genre at the end of 16th century and takes one novel as highlight for this period. Representation of this novel is based on general discussion on the plot, themes, figurative language and characters. 

Grammar II

The course is intended mainly for second year students, students who have already studied the basic grammar at the first year. It begins with a thorough revision of tenses, and then concentrates on those structures which intermediate students want to use such as future expressions, passive voice, question formations, and prepositions.

18th Century Poetry

This course surveys the main verities of English poetry during the Eighteenth Century. It introduces the students to the Augustan poetry which can best be represented by the classical poetry of Alexander Pope whose verse represents Neoclassical poetry.