Students of the **Accounting Department at the College of Administrative Sciences, Al-Mustaqbal University**, have commenced their academic lectures for the **2026–2027 academic year**, amid an organized academic atmosphere and active student attendance, marking the beginning of a new academic year filled with dedication and academic excellence. The classrooms witnessed students’ attendance and regular participation in their lectures according to the approved weekly schedules. Faculty members began delivering the prescribed academic content and explaining the key topics of the courses, while introducing the academic plans and subjects that will be covered throughout the academic year. This commencement reflects the Accounting Department’s commitment to providing an appropriate educational environment and strengthening interaction between students and faculty members, thereby contributing to the development of students’ academic knowledge and professional skills in the field of accounting. The Department’s administration also emphasized the importance of regular attendance, commitment to lectures, and active participation in the classrooms, which contributes to strengthening academic discipline and achieving the objectives of the educational process. Al-Mustaqbal University… Ranked First Among Private Universities in Iraq.