‫ﻟﺠﻨﺔ اﻟﻌﻤﺪاء ﻟﻠﺘﺨﺼﺼﺎت اﻻدارﻳﺔ واﻻﻗﺘﺼﺎدﻳﺔ‬

‫ﻣﻨﺎﻫﺞ اﻟﺪراﺳﺔ اﻟﺠﺎﻣﻌﻴﺔ اﻻوﻟﻴﺔ ) اﻟﺒﻜﺎﻟﻮرﻳﻮس ( ﻻﻗﺴﺎم اﻟﻤﺤﺎﺳﺒﺔ ﻓﻲ اﻟﺠﺎﻣﻌﺎت اﻟﻌﺮاﻗﻴﺔ اﻟﺤﻜﻮﻣﻴﺔ واﻟﻜﻠﻴﺎت اﻻﻫﻠﻴﺔ‬ ‫اﻟﻠﺠﻨﺔ اﻟﻘﻄﺎﻋﻴﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ‬
‫ﻣﻨﮭﺎج اﻟﺴﻨﺔ اﻻوﻟﻰ ‪*2012 / 2011‬‬
‫ﻋﺪد اﻟﺴﺎﻋﺎت‬
‫‪SUBJECTS‬‬ ‫ﻋﺪد‬ ‫ﻣﺠﻤﻮع‬ ‫اﻟﻌﻤﻠﻲ‬ ‫اﻟﻨﻈﺮي‬ ‫اﺳﻢ اﻟﻤــــــــــــــــــــــــــــــــــــــﺎدة‬ ‫ت‬
‫اﻟﻮﺣﺪات**‬ ‫اﻟﺴﺎﻋﺎت‬ ‫‪practical‬‬ ‫‪theory‬‬
‫‪UNITS‬‬ ‫‪TOTAL‬‬
‫‪HOURS‬‬
‫) ‪FINANCIAL ACCOUNTING( PRINCIPLES‬‬ ‫‪8‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪3‬‬ ‫اﻟﻤﺤﺎﺳﺒﺔ اﻟﻤﺎﻟﯿﺔ)ﻣﺒﺎديء(‬ ‫‪1‬‬
‫‪BUSINESS ADMINISTRATION‬‬ ‫‪6‬‬ ‫‪3‬‬ ‫‪-‬‬ ‫‪3‬‬ ‫ادارة اﻻﻋﻤﺎل‬ ‫‪2‬‬
‫‪STATISTICS‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪2‬‬ ‫اﻻﺣﺼﺎء‬ ‫‪3‬‬
‫‪GENERAL MATHEMATICS‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪2‬‬ ‫اﻟﺮﯾﺎﺿﯿﺎت اﻟﻌﺎﻣﺔ‬ ‫‪4‬‬
‫‪PRINCIPLES OF ECONOMICS‬‬ ‫‪6‬‬ ‫‪3‬‬ ‫‪-‬‬ ‫‪3‬‬ ‫ﻣﺒﺎديء اﻻﻗﺘﺼﺎد‬ ‫‪5‬‬
‫‪COMPUTER'S SIKILLS‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪2‬‬ ‫‪1‬‬ ‫ﻣﮭﺎرات اﻟﺤﺎﺳﻮب‬ ‫‪6‬‬
‫‪ACCOUNTING READINGS & CORRESPONDENCE IN ENGLISH‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪2‬‬ ‫اﻟﻘﺮاءات اﻟﻤﺤﺎﺳﺒﯿﺔ واﻟﻤﺮاﺳﻼت ﺑﺎﻻﻧﻜﻠﯿﺰﯾﺔ‬ ‫‪7‬‬
‫‪HUMAN RIGHTS & DEMOCRACY‬‬ ‫‪2‬‬ ‫‪1‬‬ ‫‪-‬‬ ‫‪1‬‬ ‫ﺣﻘﻮق اﻻﻧﺴﺎن واﻟﺪﯾﻤﻘﺮاطﯿﺔ‬ ‫‪8‬‬
‫‪ARABIC LANGUAGE‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪2‬‬ ‫اﻟﻠﻐﺔ اﻟﻌﺮﺑﯿﺔ‬ ‫‪9‬‬
‫‪TOTAL‬‬ ‫‪42‬‬ ‫‪21‬‬ ‫‪4‬‬ ‫‪19‬‬ ‫اﻟﻤﺠﻤﻮع‬
‫*اﻟﻤﻨﮭﺎج اﻟﻤﻌﺘﻤﺪ ﻣﻦ اﻟﻠﺠﻨﺔ اﻟﻘﻄﺎﻋﯿﺔ اﻟﻤﺤﺎﺳﺒﯿﺔ واﻟﻤﺼﺎدق ﻋﻠﯿﮫ ﻣﻦ ﻗﺒﻞ وزارة اﻟﺘﻌﻠﯿﻢ اﻟﻌﺎﻟﻲ واﻟﺒﺤﺚ اﻟﻌﻠﻤﻲ ﺑﺎﻟﻜﺘﺎب اﻟﻤﺮﻗﻢ ‪ 61‬ﻓﻲ ‪ 2010/9/23‬اﻟﺼﺎدر ﻋﻦ ﻟﺠﻨﺔ اﻟﻌﻤﺪاء ﻟﻠﺘﺨﺼﺼﺎت اﻻدارﯾﺔ واﻻﻗﺘﺼﺎدﯾﺔ‬
‫**اﻟﻤﺎدة ‪– 15‬ﺛﺎﻧﯿﺎ ﻣﻦ اﻟﺘﻌﻠﯿﻤﺎت اﻻﻣﺘﺤﺎﻧﯿﺔ رﻗﻢ‪ 134‬ﻟﺴﻨﺔ‪ :2000‬ﺗﻌﺘﺒﺮ اﻟﻮﺣﺪة ﺟﮭﺪ ﺳﺎﻋﺔ ﻧﻈﺮﯾﺔ اﺳﺒﻮﻋﯿﺔ وﻟﻤﺪة ‪ 15‬أﺳﺒﻮع‬
‫**اﻟﻤﺎدة ‪– 15‬ﺛﺎﻟﺜﺎ ﻣﻦ اﻟﺘﻌﻠﯿﻤﺎت اﻻﻣﺘﺤﺎﻧﯿﺔ رﻗﻢ‪ 134‬ﻟﺴﻨﺔ‪ :2000‬ﺗﻌﺎدل ﻛﻞ ﺳﺎﻋﺘﯿﻦ ﻋﻤﻠﯿﺔ ﺳﺎﻋﺔ ﻧﻈﺮﯾﺔ واﺣﺪة‬

‫ﻣﻨﮭﺎج اﻟﺴﻨﺔ اﻟﺜﺎﻧﯿﺔ‪*2012 / 2011‬‬

‫ﻋﺪد اﻟﻮﺣﺪات**‬ ‫ﻋﺪد اﻟﺴﺎﻋﺎت‬
‫‪SUBJECTS‬‬ ‫‪UNITS‬‬ ‫ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت‬ ‫اﻟﻌﻤﻠﻲ‬ ‫اﻟﻨﻈﺮي‬ ‫اﺳﻢ اﻟﻤـــــــــــــــــــــــــــــــﺎدة‬ ‫ت‬
‫‪TOTAL HOURS practical‬‬ ‫‪theory‬‬
‫)‪FINANCIAL ACCOUNTING( INTERMEDIATE‬‬ ‫‪8‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪3‬‬ ‫اﻟﻤﺤﺎﺳﺒﺔ اﻟﻤﺎﻟﯿﺔ )ﻣﺘﻮﺳﻄﺔ(‬ ‫‪1‬‬
‫‪GOVERNMENTAL ACCOUNTING‬‬ ‫‪6‬‬ ‫‪3‬‬ ‫‪2‬‬ ‫‪2‬‬ ‫اﻟﻤﺤﺎﺳﺒﺔ اﻟﺤﻜﻮﻣﯿﺔ‬ ‫‪2‬‬
‫‪MARKETING & E-TRADE‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪2‬‬ ‫اﻟﺘﺴﻮﯾﻖ واﻟﺘﺠﺎرة اﻻﻟﻜﺘﺮوﻧﯿﺔ‬ ‫‪3‬‬
‫‪GENERAL FINANCE‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪2‬‬ ‫اﻟﻤﺎﻟﯿﺔ اﻟﻌﺎﻣﺔ‬ ‫‪4‬‬
‫‪ACCOUNTING APPLICATION IN COMPUTER‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪2‬‬ ‫‪1‬‬ ‫اﻟﺘﻄﺒﯿﻘﺎت اﻟﻤﺤﺎﺳﺒﯿﺔ ﺑﺎﻟﺤﺎﺳﻮب‬ ‫‪5‬‬
‫)‪LAW (BASES & COMMERCIAL‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪2‬‬ ‫اﻟﻘﺎﻧﻮن ) اﺻﻮل وﺗﺠﺎري(‬ ‫‪6‬‬
‫‪FINANCIAL MATHEMATICS‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪2‬‬ ‫اﻟﺮﯾﺎﺿﯿﺎت اﻟﻤﺎﻟﯿﺔ‬ ‫‪7‬‬
‫‪ACCOUNTING IN ENGLISH‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪2‬‬ ‫اﻟﻤﺤﺎﺳﺒﺔ ﺑﺎﻻﻧﻜﻠﯿﺰﯾﺔ‬ ‫‪8‬‬
‫‪2‬‬ ‫‪1‬‬ ‫‪-‬‬ ‫‪1‬‬ ‫ﺣﺮﯾﺎت ودﯾﻤﻘﺮاطﯿﺔ‬ ‫‪9‬‬
‫‪TOTAL‬‬ ‫‪40‬‬ ‫‪20‬‬ ‫‪6‬‬ ‫‪17‬‬ ‫اﻟﻤﺠﻤﻮع‬
‫*اﻟﻤﻨﮭﺎج اﻟﻤﻌﺘﻤﺪ ﻣﻦ اﻟﻠﺠﻨﺔ اﻟﻘﻄﺎﻋﯿﺔ اﻟﻤﺤﺎﺳﺒﯿﺔ واﻟﻤﺼﺎدق ﻋﻠﯿﮫ ﻣﻦ ﻗﺒﻞ وزارة اﻟﺘﻌﻠﯿﻢ اﻟﻌﺎﻟﻲ واﻟﺒﺤﺚ اﻟﻌﻠﻤﻲ ﺑﺎﻟﻜﺘﺎب اﻟﻤﺮﻗﻢ ‪ 61‬ﻓﻲ ‪ 2010/9/23‬اﻟﺼﺎدر ﻋﻦ ﻟﺠﻨﺔ اﻟﻌﻤﺪاء ﻟﻠﺘﺨﺼﺼﺎت اﻻدارﯾﺔ واﻻﻗﺘﺼﺎدﯾﺔ‬
‫**اﻟﻤﺎدة ‪– 15‬ﺛﺎﻧﯿﺎ ﻣﻦ اﻟﺘﻌﻠﯿﻤﺎت اﻻﻣﺘﺤﺎﻧﯿﺔ رﻗﻢ‪ 134‬ﻟﺴﻨﺔ‪ :2000‬ﺗﻌﺘﺒﺮ اﻟﻮﺣﺪة ﺟﮭﺪ ﺳﺎﻋﺔ ﻧﻈﺮﯾﺔ اﺳﺒﻮﻋﯿﺔ وﻟﻤﺪة ‪ 15‬أﺳﺒﻮع‬
‫**اﻟﻤﺎدة ‪– 15‬ﺛﺎﻟﺜﺎ ﻣﻦ اﻟﺘﻌﻠﯿﻤﺎت اﻻﻣﺘﺤﺎﻧﯿﺔ رﻗﻢ‪ 134‬ﻟﺴﻨﺔ‪ :2000‬ﺗﻌﺎدل ﻛﻞ ﺳﺎﻋﺘﯿﻦ ﻋﻤﻠﯿﺔ ﺳﺎﻋﺔ ﻧﻈﺮﯾﺔ واﺣﺪة‬
‫ﺗﻢ ادﺧﺎل ﻣﺎدة اﻟﺤﺮﯾﺎت ﻟﻤﻨﮭﺎج اﻟﺴﻨﺔ اﻟﺜﺎﻧﯿﺔ ﺑﻮاﻗﻊ ‪ 1‬ﺳﺎﻋﺔ ‪ /‬اﺳﺒﻮع وﻓﻖ ﻣﺎ اﻗﺮه ﻣﺠﻠﺲ اﻟﻜﻠﯿﺔ ﻓﻲ ﺟﻠﺴﺘﮫ اﻟﺴﺎدﺳﺔ اﻟﻤﻌﻘﺪة ﺑﺘﺎرﯾﺦ ‪2013/10/8‬‬
 ‫ﻟﺠﻨﺔ اﻟﻌﻤﺪاء ﻟﻠﺘﺨﺼﺼﺎت اﻻدارﻳﺔ واﻻﻗﺘﺼﺎدﻳﺔ‬

‫ﻣﻨﺎﻫﺞ اﻟﺪراﺳﺔ اﻟﺠﺎﻣﻌﻴﺔ اﻻوﻟﻴﺔ ) اﻟﺒﻜﺎﻟﻮرﻳﻮس ( ﻻﻗﺴﺎم اﻟﻤﺤﺎﺳﺒﺔ ﻓﻲ اﻟﺠﺎﻣﻌﺎت اﻟﻌﺮاﻗﻴﺔ اﻟﺤﻜﻮﻣﻴﺔ واﻟﻜﻠﻴﺎت اﻻﻫﻠﻴﺔ‬ ‫اﻟﻠﺠﻨﺔ اﻟﻘﻄﺎﻋﻴﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ‬

‫ﻣﻨﮭﺎج اﻟﺴﻨﺔ اﻟﺜﺎﻟﺜﺔ‪*2012 / 2011‬‬

‫ﻋﺪد‬ ‫ﻋﺪد اﻟﺴﺎﻋﺎت‬
‫‪SUBJECTS‬‬ ‫اﻟﻮﺣﺪات**‬ ‫ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت‬ ‫اﻟﻌﻤﻠﻲ‬ ‫اﻟﻨﻈﺮي‬ ‫اﺳﻢ اﻟﻤــــــــــــــــــــــــــــــﺎدة‬ ‫ت‬
‫‪UNITS‬‬ ‫‪TOTAL‬‬ ‫‪practical‬‬ ‫‪theory‬‬
‫‪HOURS‬‬
‫‪COST ACCOUNTING‬‬ ‫‪6‬‬ ‫‪3‬‬ ‫‪-‬‬ ‫‪3‬‬ ‫ﻣﺤﺎﺳﺒﺔ اﻟﻜﻠﻔﺔ‬ ‫‪1‬‬
‫‪FINANCIAL MANAGEMENT‬‬ ‫‪6‬‬ ‫‪3‬‬ ‫‪-‬‬ ‫‪3‬‬ ‫اﻻدارة اﻟﻤﺎﻟﯿﺔ‬ ‫‪2‬‬
‫)‪FINANCIAL ACCOUNTING(ADVANCED‬‬ ‫‪8‬‬ ‫‪4‬‬ ‫‪-‬‬ ‫‪4‬‬ ‫اﻟﻤﺤﺎﺳﺒﺔ اﻟﻤﺎﻟﯿﺔ )ﻣﺘﻘﺪﻣﺔ(‬ ‫‪3‬‬
‫‪AUDITING & CONTROL‬‬ ‫‪6‬‬ ‫‪3‬‬ ‫‪-‬‬ ‫‪3‬‬ ‫اﻟﺘﺪﻗﯿﻖ واﻟﺮﻗﺎﺑﺔ‬ ‫‪4‬‬
‫‪OPERATION RESEARCH IN ENGLISH‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪2‬‬ ‫ﺑﺤﻮث اﻟﻌﻤﻠﯿﺎت ﺑﺎﻻﻧﻜﻠﯿﺰﯾﺔ‬ ‫‪5‬‬
‫‪TAX ACCOUNTING‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪2‬‬ ‫اﻟﻤﺤﺎﺳﺒﺔ اﻟﻀﺮﯾﺒﯿﺔ‬ ‫‪6‬‬
‫‪UNIFORM ACCOUNTING SYSTEM‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪2‬‬ ‫اﻟﻨﻈﺎم اﻟﻤﺤﺎﺳﺒﻲ اﻟﻤﻮﺣﺪ‬ ‫‪7‬‬
‫‪FINANCIAL FOUNDATION ACCOUNTING‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪2‬‬ ‫ﻣﺤﺎﺳﺒﺔ اﻟﻤﻨﺸﺂت اﻟﻤﺎﻟﯿﺔ‬ ‫‪8‬‬
‫‪ACCOUNTING APPLICATIONS‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫اﻟﺘﻄﺒﯿﻘﺎت اﻟﻤﺤﺎﺳﺒﯿﺔ ) ﻣﺴﺘﻮﻓﻲ (‬ ‫‪9‬‬
‫‪TOTAL‬‬ ‫‪42‬‬ ‫‪21‬‬ ‫‪-‬‬ ‫‪21‬‬ ‫اﻟﻤﺠﻤﻮع‬
‫*اﻟﻤﻨﮭﺎج اﻟﻤﻌﺘﻤﺪ ﻣﻦ اﻟﻠﺠﻨﺔ اﻟﻘﻄﺎﻋﯿﺔ اﻟﻤﺤﺎﺳﺒﯿﺔ واﻟﻤﺼﺎدق ﻋﻠﯿﮫ ﻣﻦ ﻗﺒﻞ وزارة اﻟﺘﻌﻠﯿﻢ اﻟﻌﺎﻟﻲ واﻟﺒﺤﺚ اﻟﻌﻠﻤﻲ ﺑﺎﻟﻜﺘﺎب اﻟﻤﺮﻗﻢ ‪ 61‬ﻓﻲ ‪ 2010/9/23‬اﻟﺼﺎدر ﻋﻦ ﻟﺠﻨﺔ اﻟﻌﻤﺪاء ﻟﻠﺘﺨﺼﺼﺎت اﻻدارﯾﺔ واﻻﻗﺘﺼﺎدﯾﺔ‬
‫**اﻟﻤﺎدة ‪– 15‬ﺛﺎﻧﯿﺎ ﻣﻦ اﻟﺘﻌﻠﯿﻤﺎت اﻻﻣﺘﺤﺎﻧﯿﺔ رﻗﻢ‪ 134‬ﻟﺴﻨﺔ‪ :2000‬ﺗﻌﺘﺒﺮ اﻟﻮﺣﺪة ﺟﮭﺪ ﺳﺎﻋﺔ ﻧﻈﺮﯾﺔ اﺳﺒﻮﻋﯿﺔ وﻟﻤﺪة ‪ 15‬أﺳﺒﻮع‬
‫**اﻟﻤﺎدة ‪– 15‬ﺛﺎﻟﺜﺎ ﻣﻦ اﻟﺘﻌﻠﯿﻤﺎت اﻻﻣﺘﺤﺎﻧﯿﺔ رﻗﻢ‪ 134‬ﻟﺴﻨﺔ‪ :2000‬ﺗﻌﺎدل ﻛﻞ ﺳﺎﻋﺘﯿﻦ ﻋﻤﻠﯿﺔ ﺳﺎﻋﺔ ﻧﻈﺮﯾﺔ واﺣﺪة‬

‫ﻣﻨﮭﺎج اﻟﺴﻨﺔ اﻟﺮاﺑﻌﺔ‪*2012 / 2011‬‬

‫ﻋﺪد‬ ‫ﻋﺪد اﻟﺴﺎﻋﺎت‬
‫‪SUBJECTS‬‬ ‫اﻟﻮﺣﺪات**‬ ‫ﻣﺠﻤﻮع اﻟﺴﺎﻋﺎت‬ ‫اﻟﻌﻤﻠﻲ‬ ‫اﻟﻨﻈﺮي‬ ‫اﺳﻢ اﻟﻤــــــــــــــــــــــــــﺎدة‬ ‫ت‬
‫‪UNITS‬‬ ‫‪TOTAL‬‬ ‫‪practical‬‬ ‫‪theory‬‬
‫‪HOURS‬‬
‫‪MANAGERIAL ACCOUNTING‬‬ ‫‪6‬‬ ‫‪3‬‬ ‫‪2‬‬ ‫‪2‬‬ ‫اﻟﻤﺤﺎﺳﺒﺔ اﻻدارﯾﺔ‬ ‫‪1‬‬
‫‪SPECIALIZED ACCOUNTING‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪2‬‬ ‫اﻟﻤﺤﺎﺳﺒﺔ اﻟﻤﺘﺨﺼﺼﺔ‬ ‫‪2‬‬
‫‪ACCOUNTING THEORY‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪2‬‬ ‫ﻧﻈﺮﯾﺔ ﻣﺤﺎﺳﺒﯿﺔ‬ ‫‪3‬‬
‫‪ADVANCED COST ACCOUNTING‬‬ ‫‪6‬‬ ‫‪3‬‬ ‫‪-‬‬ ‫‪3‬‬ ‫ﻣﺤﺎﺳﺒﺔ اﻟﻜﻠﻔﺔ اﻟﻤﺘﻘﺪﻣﺔ‬ ‫‪4‬‬
‫‪ACCOUNTING INFORMATION SYSTEM IN ENGLISH‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪2‬‬ ‫ﻧﻈﻢ اﻟﻤﻌﻠﻮﻣﺎت اﻟﻤﺤﺎﺳﺒﯿﺔ ﺑﺎﻻﻧﻜﻠﯿﺰﯾﺔ‬ ‫‪5‬‬
‫‪INTERNAIONAL ACCOUNTING & SATANDARDS‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪2‬‬ ‫اﻟﻤﺤﺎﺳﺒﺔ اﻟﺪوﻟﯿﺔ واﻟﻤﻌﺎﯾﯿﺮ‬ ‫‪6‬‬
‫‪GRADUATION RESEARCH‬‬ ‫‪4‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪2‬‬ ‫ﺑﺤﺚ اﻟﺘﺨﺮج‬ ‫‪7‬‬
‫‪TOTAL‬‬ ‫‪32‬‬ ‫‪16‬‬ ‫‪2‬‬ ‫‪15‬‬ ‫اﻟﻤﺠﻤﻮع‬
‫*اﻟﻤﻨﮭﺎج اﻟﻤﻌﺘﻤﺪ ﻣﻦ اﻟﻠﺠﻨﺔ اﻟﻘﻄﺎﻋﯿﺔ اﻟﻤﺤﺎﺳﺒﯿﺔ واﻟﻤﺼﺎدق ﻋﻠﯿﮫ ﻣﻦ ﻗﺒﻞ وزارة اﻟﺘﻌﻠﯿﻢ اﻟﻌﺎﻟﻲ واﻟﺒﺤﺚ اﻟﻌﻠﻤﻲ ﺑﺎﻟﻜﺘﺎب اﻟﻤﺮﻗﻢ ‪ 61‬ﻓﻲ ‪ 2010/9/23‬اﻟﺼﺎدر ﻋﻦ ﻟﺠﻨﺔ اﻟﻌﻤﺪاء ﻟﻠﺘﺨﺼﺼﺎت اﻻدارﯾﺔ واﻻﻗﺘﺼﺎدﯾﺔ‬
‫**اﻟﻤﺎدة ‪– 15‬ﺛﺎﻧﯿﺎ ﻣﻦ اﻟﺘﻌﻠﯿﻤﺎت اﻻﻣﺘﺤﺎﻧﯿﺔ رﻗﻢ‪ 134‬ﻟﺴﻨﺔ‪ :2000‬ﺗﻌﺘﺒﺮ اﻟﻮﺣﺪة ﺟﮭﺪ ﺳﺎﻋﺔ ﻧﻈﺮﯾﺔ اﺳﺒﻮﻋﯿﺔ وﻟﻤﺪة ‪ 15‬أﺳﺒﻮع‬
‫**اﻟﻤﺎدة ‪– 15‬ﺛﺎﻟﺜﺎ ﻣﻦ اﻟﺘﻌﻠﯿﻤﺎت اﻻﻣﺘﺤﺎﻧﯿﺔ رﻗﻢ‪ 134‬ﻟﺴﻨﺔ‪ :2000‬ﺗﻌﺎدل ﻛﻞ ﺳﺎﻋﺘﯿﻦ ﻋﻤﻠﯿﺔ ﺳﺎﻋﺔ ﻧﻈﺮﯾﺔ واﺣﺪة‬
 ‫ﻟﺠﻨﺔ اﻟﻌﻤﺪاء ﻟﻠﺘﺨﺼﺼﺎت اﻻدارﻳﺔ واﻻﻗﺘﺼﺎدﻳﺔ‬

‫ﻣﻨﺎﻫﺞ اﻟﺪراﺳﺔ اﻟﺠﺎﻣﻌﻴﺔ اﻻوﻟﻴﺔ ) اﻟﺒﻜﺎﻟﻮرﻳﻮس ( ﻻﻗﺴﺎم اﻟﻤﺤﺎﺳﺒﺔ ﻓﻲ اﻟﺠﺎﻣﻌﺎت اﻟﻌﺮاﻗﻴﺔ اﻟﺤﻜﻮﻣﻴﺔ واﻟﻜﻠﻴﺎت اﻻﻫﻠﻴﺔ‬ ‫اﻟﻠﺠﻨﺔ اﻟﻘﻄﺎﻋﻴﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ‬