The Khazar course numbering system is based on a set of abbreviations for the academic disciplines and three-digit course number. Most courses at Khazar University are numbered according to the following plan:
Accounting (ACC)
Art (ART)
Azerbaijani History (AZH)
Azerbaijan Language and Literature (AZLL)
ACC 210: Principles of Accounting (6 credits)
Prerequisite: BSA 101
This is an introductory course in accounting. It covers such topics as accounting and business environment, translating business activities into accounting information, accounting cycle, merchandising operations, inventory, internal control and cash, receivables, liabilities, assets and intangibles, time value of money and financial statements, using information from accounting system for investment and management decisions.
ACC 310: Financial Accounting (6 credits)
Prerequisite: ACC 210
The course introduces financial accounting concepts and principles. It is designed to be a combination of both accounting and finance that will lay a strong background for further studies in financial subjects. The course covers the following topics: accounting principles and concepts; balance sheets, accrual vs. cash basis of income measurement; income statement; journals and ledger recording; trial balance, accrual and deferral adjustments, the accounting cycle, sales, cash and accounts receivable; estimating uncorrectable accounts, valuing inventories, ratio and trend analysis, present and future value concepts; liabilities, statements of cash flows, stockholders’ equity, dividends and treasury stock.
ACC 350: Accounting Information Systems (6 credits)
Prerequisite: ACC 210, BSA 210
This course introduces the foundations of accounting information systems, provides knowledge and skills required by accountants as users, managers, designers, and evaluators of information systems. The topics covered include choosing, extracting, and analyzing relevant information to solve business problems, documenting and modeling business processes, developing information systems, and designing and evaluating internal controls in information systems, analyzing and resolving contemporary issues in accounting information systems.
ACC 410: Managerial Accounting (6 credits)
Prerequisite: FIN 310, ACC 210
The course covers approaches to providing accounting and processing information for effective management of for-profit and nonprofit organizations.
ACC 415: Statutory Accounting (6 credits)
Prerequisite: ACC 210
The course covers the study of statutory accounts and reporting requirements; domestic auditing standards; and domestic oil and gas accounting requirements.
ACC 420: Financial Reporting (6 credits)
Prerequisite: ACC 210, FIN 310
The course covers analysis of the International Financial Reporting Standards, focusing on revenue and expense recognition and the measurement of assets and liabilities; concepts and theories underlying financial statements; introduction to international reporting standards; balance sheet; income statement, statement of changes in equity; cash flow statement; cash and receivables; inventory; revenue and expense recognition; property, plant and equipment; intangible assets.
ACC 430: International Accounting (6 credits)
Prerequisite: ACC 210
Securities regulation and trading; various national accounting standards; the harmonization of accounting standards internationally; accounting for the translation of transactions and foreign subsidiary financial statements.
ACC 440: Cost Accounting (6 credits)
Prerequisite: ACC 210, FIN 310
Students study cost accounting, accounts and investments; inventory accounts; manufacturing accounts; and material use variance accounts.
ACC 450: Auditing (6 credits)
Prerequisite: ACC 310
The course develops a student’s knowledge of auditing services. Topics include the role of auditing services in society, audit programs planning, design and implementation.
ACC 490: Taxation (6 credits)
Prerequisite: ACC 310
This course introduces students to the tax concepts applicable to sole proprietorships, partnerships, corporations, estates, and trusts. Emphasis is placed on differences between tax and financial accounting concepts. In addition, students are exposed to accounting periods and methods, deferred compensation, tax planning, ethical practices, and tax research.
ACC 800: Accounting for Financial Decisions (6 credits)
Prerequisite: None
This course is designed for graduate students. The course will focus on the financial decision-makers. The purpose of this course is to introduce the «basic concepts» of accounting and finance. With knowledge in accounting and the basic elements of finance, one can understand how specific techniques and decision rules can be used. The course covers the following topics: basic accounting concepts, revenue and monetary systems, cost of sales and inventory, non-monetary assets, sources of capital, and strategic investment decisions.
ACC 801: Financial Accounting (6 credits)
Prerequisites: None
The course is designed for graduate students majoring in Economics and Business Administration as a required course. This course will focus on the user of accounting information. The purpose of this course is to introduce the «basic concepts» of accounting. With knowledge in accounting, one can understand how specific techniques and decision rules can be used from accounting records. The course covers the following topics: analyzing transactions; the matching concept and adjusting process; completing the accounting cycle; accounting for different types of businesses; accounting systems, internal controls and cash; receivables; inventories; fixed assets and intangible assets; current liabilities; corporations: organization, capital stock transactions and dividends; corporations: income and taxes, stockholders’ equity and investments in stocks; bonds payable and investments into bonds; statement of cash flows; and financial statement analysis.
ACC 810: Auditing (6 credits)
Prerequisite: ACC 800 or ACC 801
The course provides knowledge important for the students majoring in Accounting and Finance. It includes planning audit, designing audit programs with internal control, audit evidence, audit work papers, cash and marketable securities, accounts receivable, inventories, property, plant and equipment, accounts payable and other liabilities, debt and equity capital losses and auditor’s reports. Casework is practiced.
ACC 840: Management and Cost Accounting (6 credits)
Prerequisite: ACC 800 or ACC 801
Use of accounting information for internal planning and control purposes; role of accounting in decisions concerning resource allocation, cost and performance analysis, evaluation of business units using data obtained from the accounting system. Use of cost information for operational and strategic control; application of statistical tools and decision models to accounting data for the purpose of facilitating managerial control; identifying cost behavior with respect to managerial decision; measuring and controlling the consumption of resources by a firms products; analyzing product cost systems in diverse production and non-manufacturing settings.
ACC 860: Accounting Information Systems (6 credits)
Prerequisite: ACC 800 or ACC 801
This course introduces the foundations of accounting information systems, provides knowledge and skills required by accountants as users, managers, designers, and evaluators of information systems. The topics covered include choosing, extracting, and analyzing relevant information to solve business problems, documenting and modeling business processes, developing information systems, and designing and evaluating internal controls in information systems, analyzing and resolving contemporary issues in accounting information systems. This course focuses on the knowledge and skills required providing assurance for information systems for the purpose of managing business risk.
ACC 870: International Accounting Practices (6 credits)
Prerequisite: ACC 800 or ACC 801
This course is designed to study and resolve accounting problems involved in international operations. It encompasses the comparative study of different national accounting systems, the problems caused by the existing differences in practices for international operations, and organizations which have emerged to reconcile differences and to handle international accounting problems.
ACC 880: Advanced Accounting Topics (6 credits)
Prerequisite: ACC 800 or ACC 801, ACC 840
This course is specialized in accounting topics including accounting and reporting for business combinations, international accounting and foreign currency issues, partnership accounting and other topics.
ART 231: Painting (6 credits)
Prerequisite: NONE
Basic fundamentals of painting. Color and basic techniques. Studio work and exhibition.
HIST 116: History of Turks (6 credits)
Prerequisite: consent of the instructor
Comprehensive study of the history of the Caucasian Turkic peoples' civilizations and cultures. There role in the process of shaping the contemporary Caspian region's ethnic situation, especially their influence in the formation of Azerbaijani nation. The course embraces the history of the Caucasus Turkish Tribes and Fore Asia; the formation of the Turkish States and empires in Siberia, Altay, Middle Asia, Western Europe, and on the shores of the Black Sea. Economics, culture, religion, and mode of the life of Turkish peoples are discussed.
HIST 117: History of the Hun (6 credits)
Prerequisite: Consent of the instructor
The course studies the historical origin of the Hun, their political and ethnic characteristics and geographical location. The historical role of the Hun in the formation of European and Asian, and in particular Azerbaijani ethnicity is of great importance. A study of the history of the Hun is based on the Chinese, European and Caucasian sources, both written and archeological ones. Topics for research and course theses will be offered for persons interested.
HIST 210: Pre-Islamic History of Azerbaijan and Its Neighbors (Ancient and Early Medieval Period) (6 credits)
Prerequisite: NONE
The course covers the period from the very beginning of civilization until the 8th century AD Comparative history of the ancient Azerbaijani people and the people of Georgia, Armenia, Daghestan, other Caucasian people is discussed. Emphasis is given to the formation of the states like Manna, Athropatheus, and Caucasian Albania.
HIST 211: History of Azerbaijan (8th - 18th Centuries) (6 credits)
Prerequisite: Consent of the instructor
History of Azerbaijan of the Middle Ages: Arabian invasion, inclusion of Azerbaijan into Arabian Caliphate, and beginning of the country's Islamization. Study of the historical development of the local feudal states in Azerbaijan: Shirvanshahs, Sajids, Shaddadids, Salarids, and Ravvadids. Formation of the Saljug Empire in Central Asia and Azerbaijan. The 12th century Azerbaijani culture. Mongol invasion. Azerbaijan in Chinghiz Khan's Empire and in the states of Ilkhans and Khulagiuds. The states of Qaraqoyunlu and Agqoyunlu. Safavids state of Azerbaijan. Azerbaijan in the 18th century. Azerbaijan as an arena of rivalry among Russia, Persia, and the Ottoman Empire.
HIST 212: Modern and Contemporary History of Azerbaijan (6 credits)
Prerequisite: HIST 211
The course is connected with the continuous rivalry of Empires for Caucasus, the division of the country into two parts between Russia and Persia (Gulustan and Turkmancay Treaties of 1813 and 1828). Since that time until 1991 North Azerbaijan existed within the Russian Empire and then the USSR, but South Azerbaijan - within Persia (Iran). A significant place is given to the History of Azerbaijan after the declaration of Independent ADR (Azerbaijan Democratic Republic) in 1918 and after 1991 - with the formation of the sovereign AR (Azerbaijan Republic).
HIST 213: History of the Formation and Development of Capitalistic Oil Production in Azerbaijan (6 credits)
Prerequisite: Consent of the instructor
The course studies the peculiarities of the formation and development of large-scale capitalist oil industry in Azerbaijan. Social-economic movements in the sphere of oil engineering; oil exportation; discoveries of new hydrocarbon resources. Creation of new oil-producing factory. Transformation of Baku into the world center of the oil industry. Concentration and flow of foreign investments. The beginning of the monopolization of the oil industry in Azerbaijan by Nobel brothers and establishment of the great monopolistic union – "Nobel-Mazut". Investments of international Anglo-Dutch company "Shell" into the oil industry of Baku. Oil production during World War I: influence of the war on the structure of production; role of Azeri oil during the war. Foundation of the council of Baku oil-producers. The development of the oil industry in Azerbaijan during the Soviet period.
HIST 215: Introduction to Archeology (6 credits)
Prerequisite: Consent of the instructor
The course studies primitive, antique, and medieval historical material sources; restores the historical past of the mankind; investigates important changes in the development of productive forces, social relations; ascertains the origin of nations, formation and development of their culture; retraces cultural and historical relations and formation of ethnic communities. Traces the development of native Azerbaijan culture from the peopling of the continent to early historic times. Examines the archeological evidence for the antiquity, spread, and variation of cultural adaptation to changing ecological conditions.
HIST 216: Modern History of the Middle East (6 credits)
Prerequisite: consent of the instructor
The course presents a survey of the political, social and economic evolution of the Middle East in the 19th and 20th centuries, covering the impact of the West on the traditional socio-political order, state-and nation-building in the 20th century, the development of a new social order, and political and ideological conflict within and between states.
HIST 217: History of the Origins and Development of Islam (6 credits)
Prerequisite: Consent of the instructor
The course is primarily concerned with the emergence and consolidation of the Islamic world -- the most significant transition in the history of the Middle East and North Africa between the origins of civilization and modern times. The overall framework is one of political history broadly conceived; within this framework themes taken from religious, cultural, social and economic history will receive considerable attention. The history of origin and formation of the Islamic religion. Analysis of the history of basic Islamic doctrines' development known as Arkan al-Islam (pillars of Islam). The review of some religious dogmas will require more extensive (from the point of chronology) review of the problem. Arabic language capability is welcomed but not required.
HIST 220: Introduction to Ethnography (6 credits)
Prerequisite: consent of the instructor
An introduction to the basic concepts and theories of ethnography. Study of the ethnography of Azerbaijan and ethnography of the world. The course deals with general ethnic processes, ethnic factor in the history and in the modern life, types of classification of people in the world, their economic and spiritual culture. Ethnic composition and ethnopolitical history of Azerbaijan are emphasized.
HIST 313. History of South Azerbaijan (6 credits)
Prerequisite: Consent of the instructor
Study of the history of South Azerbaijan from the specific aspect of its historical and socio-political development. The division of Azerbaijan at the beginning of XIX century into North and South Azerbaijan, the creation of separate (different) fates and histories of one nation under the rule of the Russian and Persian empires. Emphasis of the processes occurring in South Azerbaijan after the peace treaties of Gulustan and Turkmancay in 1813 and 1828; Iranian policy of the coercive assertion of Persian culture on the population of South Azerbaijan; national-liberation movements guided by S.M.Khiyabani, Sattarkhan, and S.C.Pishavari. The course includes, as well as, the topics: South Azerbaijan during the "cold war"; contemporary South Azerbaijan; idea of the "United Azerbaijan" -- historical evolution, development, and realization tendencies.
HIST 316: Socio-political situation in Azerbaijan in the 19-20thcenturies(6 credits)
Prerequisite: Consent of the instructor
The development of national-democratic and revolutionary movements in Azerbaijan; formation of political parties and development of the national self- consciousness. The political activity of national intelligentsia. Participation of Azerbaijan political figures in four State Dumas of Russia and the beginning of the formation of the Azerbaijan national political system. The formation and active participation of the first national organizations in the movement for political, economic, and social rights of Azerbaijani peoples.
HIST 317: International Status of Azerbaijan in 1917 – 1920 (6 credits)
Prerequisite: consent of the instructor
Study of the political situation in Azerbaijan after the Russian Empire's fall. The Democratic Republic of Azerbaijan - the first democratic state in the Muslim East. Analysis of the formation of the national Azerbaijan state and its international recognition. Survey of the Democratic Republic of Azerbaijan Government's activity. Participation and acceptance of Azerbaijani delegation in the Paris Peace Conference. The relationships with other states. The Soviet Russia aggression in April 1920 and the breach of historical development of Azerbaijan State system.
HIST 320: Ethnology (6 credits)
Prerequisite: Consent of the instructor
The purpose of the course is to study the main basic theoretical aspects of knowledge on anthropology as the science studying human being, culture, and society in the global and general historic context. The course intends to present a comprehensive knowledge on the features of the methods, the investigating objects of this sphere of science. Emphasis is on such problems as western ethnology and its main directions; ethno-sociology; ethnicity and nation; ethno-demographic investigations; ethnology and anthropology; political ethnology.
HIST 550: History of Iran (6 credits)
Prerequisite: Consent of the instructor
The course embraces a long history of Iran. But attention has been given mainly to the modern and contemporary history of the multi-ethnic country. The Islamic revolution and the current situation in the country have selected for more in-depth studies.
AZLL 101: Azerbaijani Language (University Requirement) (6 credits)
Prerequisite: High School Azerbaijani language
This course prepares students for analyzing academic texts and technical material in Azerbaijani. Advanced skills in academic and creative writing and reading comprehension are honed using academic literature across various disciplines. The topics cover culture, environment, customs and traditions, history, economics, etc.
AZLL 102. Introduction to Writing (6 credit)
Prerequisite AZLL 101.
Writing Strategy. Planning and organizing source material for writing, revising, editing and proofreading. Summaries, critiques and syntheses of texts. Essay and creative writing. Academic and Business writing. Prose style.
AZLL 103: Azerbaijani Language for Foreigners (6 credits)
Prerequisite: NONE
The main emphasis is the communicative role of four skills – reading, writing, listening and speaking. These skills are taught within the frame of topics such as greetings, making acquaintances, congratulations and thankfulness, (dis) approvals, requests, demands, introductions, apologizing, condolences, praying, etc.
AZLL 104: Advanced Azerbaijani Language (6 credits)
Prerequisite: AZLL 101
More complex in nature, this course covers the following problematic areas of the Azerbaijani language. Semantic structure, meaning its narrowing and broadening; semantic groupings in Azerbaijani language. Grammar, basic divisions and relations within them; grammatical categories. Syntax, the types of phrases and the sentences; text linguistics and its problematic issues; syntax of poetry; punctuation marks and their functions.
AZLL 105: Azerbaijani Literature (University Requirement) (6 credits)
Prerequisite: AZLL 101
The course covers the study of the Azerbaijani literature from Ancient to contemporary times through historical periods. The life and works of prominent Azerbaijani poets and writers, as well as their literary works, are studied. The course also covers brief information about the history and theory of literature, main goals, and objectives of literary critics, etc. Central to the coursework is the study and discussion of selected works of prominent figures in Azerbaijani literature.
AZLL 106: Modern Azerbaijani Language 1 (6 credits)
Prerequisite: NONE
This course discusses the sound system, phonetic phenomenon and rules of Azerbaijan literary language. It explains pronunciation norms, formation and type of writing, peculiarities of alphabet, vocabulary structure and its richness, features and the ways of development. Information is given about principles used in the orthography of Azerbaijani. The characteristic meaning of words, types of proper names, and their origin and usage in Azerbaijani literary language are elucidated in this course. It also gives information about the dictionary and its various types, rules of dictionary compilation, and ways of word-building in the literary language.
AZLL 107-307: History of Azerbaijani Literature 1-5
The course covers the emergence and evolution of the Azerbaijani literature from the times of early folklore literature up to the present in chronological order and through the stages of its development. The life and works of individual writers and poets who lived in different periods are studied, their literary activities are explored, national and global issued on which they focused are analyzed, the literary influences of a writer/poet on others are determined, and their creative activities are systemized in line with the historical period they lived. Central to the coursework is the study of selected pieces of literary work by the students and discussions on these works. The course is divided into the following 5 parts – each part lasts one semester and consists of 3 credits:
1. AZLL 107: History of Azerbaijani Literature 1:
Azerbaijani Folklore
Prerequisite: NONE
2. AZLL 109: History of Azerbaijani Literature 2:
Ancient and Medieval Literature
Prerequisite: AZLL 107
3. AZLL 207: History of Azerbaijani Literature 3:
Azerbaijani Literature from 17th to mid-19th centuries
Prerequisite: AZLL 109
4. AZLL 208: History of Azerbaijani Literature 4:
Azerbaijani Literature from mid-19th to early 20th centuries
Prerequisite: AZLL 207
5. AZLL 307: History of Azerbaijani Literature 5:
20th century Azerbaijani Literature
Prerequisite: AZLL 208
AZLL 108: Modern Azerbaijani Language 2 – Morphology (6 credits)
Prerequisite: AZLL 106
All important practical problems concerning morphology are covered in the teaching of this subject. This curriculum analyzes the modern Azerbaijani grammatical system, its originality and other features. The words are grouped according to their meaning, form, function and rules of modification.
AZLL 205: Advanced Azerbaijani Literature (6 credits)
Prerequisite: AZLL 105
This course aims at giving optimal knowledge on advanced Azerbaijani Literature. It covers the latest Azerbaijani Literature, development of journalistic genres, searches for new forms and contents in literature. The course also includes written and oral compositions on the bases of classic and modern literary extracts.
AZLL 206: Modern Azerbaijani Language 3 – Syntax (6 credits)
Prerequisite: AZLL 108
It explains teaching of word combinations, syntactic relations, sentences, and their structural types. It also deals with punctuation marks and their proper use.
AZLL 306: History of Azerbaijani Literary Language (6 credits)
Prerequisite: AZLL 206
This course explores the main sources of Azerbaijani language history and its origin, the rise of literary language, and problems extant in development periods. It also surveys the historical and cultural conditions of the different periods. The role of outstanding personalities related to the developmental history of Azerbaijan literary language is given in chronological order.
AZLL 416: Fundamentals of Literary Critics (6 credits)
Prerequisite: Consent of instructor
Fundamentals of Literary Critics as a subject is composed of three parts: Theory of Literature, History of Literature, and Literary Critique. This course mainly deals with issues covered in the Theory of Literature. Features of literary works and principles of reflecting real-life events, as well as the social importance and role of literary works are studied. The course also covers such topics as principles of literary creativity and rules of their development, unity of content and form, characteristics of different types and genres, structures of literary works, styles and methods, etc.
AZLL 417: The Environment of Eastern Languages and Azerbaijani Literature (8 credits)
Prerequisite: Consent of instructor
The main objective of this course is to study role of Arabic and Persian rules of writing and literature in the formation of Azerbaijani rules of writing and literature.
AZLL 512: Azerbaijani Dialectology (6 credits)
Prerequisite: Consent of instructor
Dialectology (dialects) and accents are constructed in this section of linguistics. This course explains the phonetic, lexical, morphological and syntactical properties of dialects and accents. It also provides an extensive classification of Azerbaijani dialects and accents on the principles of geographical territory and investigates the theoretical issues of dialectology.
AZLL 513: Onomastics (6 credits)
Prerequisite: Consent of instructor
The types of special names in language, their origin and use are elucidated in the course. It gives information about scientific classification and descriptions of all kinds of onomastic units.
AZLL 514: Textual Criticism (6 credits)
Prerequisite: Consent of instructor
Complex investigation of the historical roots and development of ways of textual criticism as a science, as well as modern textual criticism, its methods and principles are pursued in this course. The emergence and development of Azerbaijani textual criticism, Azerbaijani Middle Age manuscript books and booklets, scientific analyses of the manuscript text copies, exploration of text origins, attribution of the text (the determination of the author), research of text translations, text preparation for publications and etc. are comprehensively enlightened.
AZLL 515: Azerbaijani Historical Grammar (6 credits)
Prerequisite: Consent of instructor
This course provides general information about historical grammar, discusses the developmental processes of separate parts of speech, investigates historical Azerbaijani phonetics and morphology, analyses the origin of the language and historical development of its morphological features, and explains and elucidates the establishment of the modern language.