{"id":998,"date":"2020-03-10T11:41:37","date_gmt":"2020-03-10T11:41:37","guid":{"rendered":"https:\/\/cku.atu.edu.iq\/?p=998"},"modified":"2020-03-10T11:41:37","modified_gmt":"2020-03-10T11:41:37","slug":"%d8%a7%d9%84%d8%b5%d9%81%d9%88%d9%81-%d8%a7%d9%84%d8%a7%d9%84%d9%83%d8%aa%d8%b1%d9%88%d9%86%d9%8a%d8%a9-%d8%a7%d9%84%d8%aa%d8%b9%d9%84%d9%8a%d9%85%d9%8a%d8%a9-%d9%85%d8%b9-%d8%a7%d9%84%d9%83%d9%88","status":"publish","type":"post","link":"https:\/\/cku.atu.edu.iq\/?p=998","title":{"rendered":"\u0627\u0644\u0635\u0641\u0648\u0641 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u064a\u0629 \u0645\u0639 \u0627\u0644\u0643\u0648\u062f\u0627\u062a"},"content":{"rendered":"

\u0646\u0631\u0633\u0644 \u0644\u0643\u0645 \u0627\u062f\u0646\u0627\u0647 \u0627\u0633\u0645\u0627\u0621 \u0627\u0644\u0635\u0641\u0648\u0641 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u064a\u0629 \u0645\u0639 \u0627\u0644\u0643\u0648\u062f\u0627\u062a \u0644\u0643\u0644 \u0645\u0627\u062f\u0629 \u0648\u062d\u0633\u0628 \u0627\u0644\u0645\u0631\u0627\u062d\u0644\u00a0 \u0644\u064a\u062a\u0633\u0646\u0649 \u0644\u0644\u0637\u0644\u0628\u0629 \u0627\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u064a\u0647\u0627 \u0648\u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0627\u0644\u062a\u062f\u0631\u064a\u0633\u064a\u0646<\/span><\/em><\/h4>\n

\u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a<\/em><\/span><\/h4>\n

\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0641\u0631\u0627\u062a \u0627\u0644\u0627\u0648\u0633\u0637 \u0627\u0644\u062a\u0642\u0646\u064a\u0629<\/em><\/h3>\n

\u0627\u0644\u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629 \/\u0643\u0648\u0641\u0629<\/em><\/h3>\n

\u0642\u0633\u0645 \u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/em><\/h3>\n

\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629:<\/u><\/em><\/span><\/h4>\n\n\n\n\n\n\n\n\n\n\n\n
\n

\u062a<\/em><\/p>\n

\u0627\u0644\u0645\u0627\u062f\u0629<\/em><\/td>\n\u0627\u0633\u0645 ClassRoom\u00a0\u00a0\u00a0\u00a0<\/em><\/td>\nCode<\/em><\/td>\n<\/tr>\n
1<\/em><\/td>\n\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629<\/em><\/td>\n\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629<\/em><\/p>\n

\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/em><\/td>\n

s2kddxb<\/em><\/td>\n<\/tr>\n
2<\/em><\/td>\n\u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0627\u0644\u062d\u0627\u0633\u0628\u0629<\/em><\/td>\n\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/em><\/p>\n

\u0627\u0644\u0635\u0641 \u0627\u0644\u0631\u0627\u0628\u0639<\/em><\/td>\n

ng2zxgl<\/em><\/td>\n<\/tr>\n
3<\/em><\/td>\n\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0628\u062d\u062b<\/em><\/td>\n\u0631\u0627\u0628\u0639 \u0645\u062d\u0627\u0633\u0628\u0629<\/em><\/p>\n

\u0645\u062d\u0627\u0633\u0628\u0629<\/em><\/td>\n

fwo7au7<\/em><\/td>\n<\/tr>\n
4<\/em><\/td>\n\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629<\/em><\/td>\n\u0631\u0627\u0628\u0639 \u062a\u0642\u0646\u064a\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u0629<\/em><\/td>\nfimmiz4<\/em><\/td>\n<\/tr>\n
5<\/em><\/td>\n\u0631\u0642\u0627\u0628\u0629 \u0645\u0627\u0644\u064a\u0629<\/em><\/td>\n\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/em><\/p>\n

\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629<\/em><\/td>\n

eovkgd4<\/em><\/td>\n<\/tr>\n
6<\/em><\/td>\n\u0646\u0638\u0645 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u062a\u062e\u0635\u0635\u0629<\/em><\/td>\n\u0646\u0638\u0645 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u062a\u062e\u0635\u0635\u0629<\/em><\/td>\n7corch5<\/em><\/td>\n<\/tr>\n
7<\/em><\/td>\n\u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/em><\/td>\nACCOUNTING THEORY<\/em><\/td>\ngfnn4in<\/em><\/td>\n<\/tr>\n
9<\/em><\/td>\n\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/em><\/td>\n\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/em><\/p>\n

\u00a0\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629<\/em><\/td>\n

uli3rzr<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/u><\/em><\/p>\n

\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629<\/u><\/em><\/span><\/strong><\/h4>\n\n\n\n\n\n\n\n\n\n\n\n\n
\u062a<\/em><\/td>\n\u0627\u0644\u0645\u0627\u062f\u0629<\/em><\/td>\n\u0627\u0633\u0645 ClassRoom\u00a0\u00a0\u00a0\u00a0<\/em><\/td>\nCode<\/em><\/td>\n<\/tr>\n
1<\/em><\/td>\n\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641<\/em><\/td>\n\u0645\u062d\u0627\u0633\u0628\u0629 \u062a\u0643\u0627\u0644\u064a\u0641<\/em><\/p>\n

\u00a0\u062b\u0627\u0644\u062b \u062a\u0642\u0646\u064a\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u0629<\/em><\/td>\n

vxv6zyf<\/em><\/td>\n<\/tr>\n
2<\/em><\/td>\n\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/em><\/td>\nAdvanced Accounting<\/em><\/td>\npuqj3du<\/em><\/td>\n<\/tr>\n
3<\/em><\/td>\n\u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/em><\/td>\n\u0645\u0631\u062d\u0644\u0629 \u062b\u0627\u0644\u062b\u0629\/\u062a\u0642\u0646\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642<\/em><\/td>\nyf6saky<\/em><\/td>\n<\/tr>\n
4<\/em><\/td>\n\u0646\u0638\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a<\/em><\/td>\n\u0646\u0638\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629\/ \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629<\/em><\/td>\nwshmyxv<\/em><\/td>\n<\/tr>\n
5<\/em><\/td>\n\u0627\u0644\u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/em><\/td>\n\u062a\u0637\u0628\u064a\u0642\u0627\u062a \u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629<\/em><\/p>\n

\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629<\/em><\/td>\n

jy5ifo<\/em><\/td>\n<\/tr>\n
6<\/em><\/td>\nE<\/em><\/td>\n\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629<\/em><\/td>\nysamu7p<\/em><\/td>\n<\/tr>\n
7<\/em><\/td>\n\u0627\u062f\u0627\u0631\u0629 \u0645\u0627\u0644\u064a\u0629<\/em><\/td>\n\u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\/\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629<\/em><\/td>\n7bl5uox<\/em><\/td>\n<\/tr>\n
8<\/em><\/td>\n\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/em><\/td>\n\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/em><\/p>\n

\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629<\/em><\/td>\n

5u6ot2t<\/em><\/td>\n<\/tr>\n
9<\/em><\/td>\n\u0645\u0624\u0633\u0633\u0627\u062a<\/em><\/td>\n\u0645\u0631\u062d\u0644\u0629 \u062b\u0627\u0644\u062b\u0629 \u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0624\u0633\u0633\u0627\u062a<\/em><\/td>\nEymucof<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629<\/u><\/em><\/span><\/strong><\/h4>\n\n\n\n\n\n\n\n\n\n\n\n
\u062a<\/em><\/td>\n\u0627\u0644\u0645\u0627\u062f\u0629<\/em><\/td>\n\u0627\u0633\u0645 ClassRoom\u00a0\u00a0\u00a0\u00a0<\/em><\/td>\nCode<\/em><\/td>\n<\/tr>\n
1<\/em><\/td>\n\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u062a\u0648\u0633\u0637\u0629<\/em><\/td>\nIntermediate Accounting<\/em><\/td>\npayn5is<\/em><\/td>\n<\/tr>\n
2<\/em><\/td>\n\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u062e\u0637\u0631<\/em><\/td>\n\u0645\u0631\u062d\u0644\u0629 \u062b\u0627\u0646\u064a\u0629<\/em><\/p>\n

\u0642\u0633\u0645 \u062a\u0642\u0646\u064a\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/em><\/td>\n

rqo2rom<\/em><\/td>\n<\/tr>\n
3<\/em><\/td>\nE<\/em><\/td>\n\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629<\/em><\/td>\nRgxkvmq<\/em><\/td>\n<\/tr>\n
4<\/em><\/td>\n\u062a\u0634\u0631\u064a\u0639\u0627\u062a<\/em><\/td>\n\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0645\u0627\u0644\u064a\u0629\/\u0627\u0644\u0635\u0641 \u0627\u0644\u062b\u0627\u0646\u064a<\/em><\/td>\n2cslz4k<\/em><\/td>\n<\/tr>\n
5<\/em><\/td>\n\u0627\u0633\u0627\u0644\u064a\u0628 \u0643\u0645\u064a\u0629<\/em><\/td>\n\u0627\u0633\u0627\u0644\u064a\u0628 \u0643\u0645\u064a\u0629\/\u0627\u0644\u0635\u0641 \u0627\u0644\u062b\u0627\u0646\u064a<\/em><\/td>\nfssfm37<\/em><\/td>\n<\/tr>\n
6<\/em><\/td>\n\u062d\u0627\u0633\u0628\u0627\u062a \u0627\u0644\u0646\u0638\u0631\u064a<\/em><\/td>\n\u062d\u0627\u0633\u0628\u0627\u062a \u0627\u0644\u0646\u0638\u0631\u064a<\/em><\/td>\nmxzat3p<\/em><\/td>\n<\/tr>\n
7<\/em><\/td>\n\u062d\u0643\u0648\u0645\u064a\u0629<\/em><\/td>\n\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629<\/em><\/td>\nLiit3mw<\/em><\/td>\n<\/tr>\n
8<\/em><\/td>\n\u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u064a<\/em><\/td>\n\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0648\u062d\u062f<\/em><\/td>\n3ezvjoq<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/h4>\n

\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0627\u0648\u0644\u0649<\/span> \u00a0<\/u><\/em><\/strong><\/h4>\n\n\n\n\n\n\n\n\n
\u062a<\/em><\/td>\n\u0627\u0644\u0645\u0627\u062f\u0629<\/em><\/td>\n\u0627\u0633\u0645 ClassRoom\u00a0\u00a0\u00a0\u00a0<\/em><\/td>\nCode<\/em><\/td>\n<\/tr>\n
1<\/em><\/td>\n\u0645\u0628\u0627\u062f\u0649\u0621 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/em><\/td>\n\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0627\u0648\u0644\u0649- \u0645\u0628\u0627\u062f\u0649\u0621 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/em><\/td>\nnja45am<\/em><\/td>\n<\/tr>\n
2<\/em><\/td>\n\u0645\u0628\u0627\u062f\u0649\u0621 \u0627\u0644\u0627\u062f\u0627\u0631\u0629<\/em><\/td>\n\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0627\u0648\u0644\u0649<\/em><\/p>\n

\u0642\u0633\u0645 \u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/em><\/td>\n

46cwcez<\/em><\/td>\n<\/tr>\n
3<\/em><\/td>\nE<\/em><\/td>\n\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0627\u0648\u0644\u0649<\/em><\/td>\njn62iz3<\/em><\/td>\n<\/tr>\n
4<\/em><\/td>\n\u062d\u0627\u0633\u0628\u0627\u062a<\/em><\/td>\n\u0627\u0648\u0644\/ \u062d\u0627\u0633\u0628\u0627\u062a<\/em><\/td>\nwchcu3n<\/em><\/td>\n<\/tr>\n
5<\/em><\/td>\n\u0627\u0644\u0631\u064a\u0627\u0636\u0629<\/em><\/td>\n<\/td>\n\n

\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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\u00a0<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

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