{"id":395,"date":"2026-05-19T21:26:36","date_gmt":"2026-05-19T21:26:36","guid":{"rendered":"https:\/\/auas.edu.krd\/main\/BTI\/?page_id=395"},"modified":"2026-05-24T18:47:26","modified_gmt":"2026-05-24T18:47:26","slug":"student-learning-outcomes-department-of-accounting-2","status":"publish","type":"page","link":"https:\/\/auas.edu.krd\/main\/BTI\/student-learning-outcomes-department-of-accounting-2\/","title":{"rendered":"Student Learning Outcomes &#8211; Department of Accounting"},"content":{"rendered":"<h3><\/h3>\n<h3 class=\"wp-block-heading has-text-color has-link-color\" style=\"color: #1a237e; font-family: Arial, Helvetica, sans-serif; font-size: 2.2rem; font-weight: bold; margin-top: 0; margin-bottom: 25px; text-align: left;\">Student Learning Outcomes<\/h3>\n<p>Upon graduation from the Accounting Diploma program, students will be able to:<\/p>\n<ol>\n<li><strong> Knowledge and Understanding<\/strong><\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Clarify basic concepts of financial and administrative accounting.<\/li>\n<li>Explain the accounting cycle and preparing financial reports.<\/li>\n<li>Explain basic steps to be followed in accounting practice.<\/li>\n<li>Identify ethical principles related to the economy, taxation, and business law.<\/li>\n<li>Identify foundations related to business law.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"2\">\n<li><strong> Cognitive\/Intellectual Skills<\/strong><\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Analyze simple financial information and use it in making operational decisions.<\/li>\n<li>Interpret financial statements for small and medium commercial institutions.<\/li>\n<li>Record daily entries in governmental ledgers.<\/li>\n<li>Apply foundations of critical thinking in addressing daily accounting problems.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><strong> Professional\/Vocational Skills<\/strong><\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Record daily financial operations and prepare accounting records according to approved systems.<\/li>\n<li>Prepare basic financial statements using accounting tools and computer programs.<\/li>\n<li>Implement inventory and internal review procedures according to professional controls.<\/li>\n<li>Use modern computer applications in data entry, processing, and report preparation.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"4\">\n<li><strong> Transferable Skills<\/strong><\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Communicate clearly and effectively in the work environment.<\/li>\n<li>Work within a team with consideration of cooperation spirit and professional discipline.<\/li>\n<li>Use logical thinking and self-organization skills to accomplish tasks.<\/li>\n<li>Develop self through participation in professional courses and continuous training.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Student Learning Outcomes Upon graduation from the Accounting Diploma program, students will be able to: Knowledge and Understanding Clarify basic concepts of financial and administrative accounting. Explain the accounting cycle and preparing financial reports. Explain basic steps to be followed in accounting practice. Identify ethical principles related to the economy, taxation, and business law. Identify &hellip; <a href=\"https:\/\/auas.edu.krd\/main\/BTI\/student-learning-outcomes-department-of-accounting-2\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Student Learning Outcomes &#8211; Department of Accounting&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-395","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/auas.edu.krd\/main\/BTI\/wp-json\/wp\/v2\/pages\/395","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/auas.edu.krd\/main\/BTI\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/auas.edu.krd\/main\/BTI\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/auas.edu.krd\/main\/BTI\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/auas.edu.krd\/main\/BTI\/wp-json\/wp\/v2\/comments?post=395"}],"version-history":[{"count":3,"href":"https:\/\/auas.edu.krd\/main\/BTI\/wp-json\/wp\/v2\/pages\/395\/revisions"}],"predecessor-version":[{"id":436,"href":"https:\/\/auas.edu.krd\/main\/BTI\/wp-json\/wp\/v2\/pages\/395\/revisions\/436"}],"wp:attachment":[{"href":"https:\/\/auas.edu.krd\/main\/BTI\/wp-json\/wp\/v2\/media?parent=395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}