Bachelor of Accounting (Hons.)

(R2/344/6/0207) 06/19 (A10454)

Accounting is the language of business, and accountants help business leaders make smart financial decisions.

The 4-year Bachelor of Accounting programme is recognized by the Malaysian Institute of Accountants (MIA), which enables graduates to qualify as a Chartered Accountant in Malaysia or C.A.(M). Through this programme, students are equipped with the required knowledge and skills to become professional accountants.  

Given a competitive advantage with maximum exemptions from professional bodies (ACCA, CPA Australia, CIMA, MICPA) and strategic credits from ICAEW, graduates can look forward to promising careers in any industry with the ability to slot into any business function made easier by opportunities to engage with leading firms and corporations.

ENTRY REQUIREMENTS

  • Pass Foundation/ Matriculation studies from a recognised institution with a minimum CGPA of 2.50, AND a Credit in Mathematics AND a Pass in English at SPM Level or its equivalent; OR
  • Pass STPM or its equivalent with a minimum Grade C+ (GP 2.33) in 2 subjects AND a Credit in Mathematics AND a Pass in English at SPM Level or its equivalent; OR
  • Pass STAM with minimum grade Jayyid in 2 subjects and a credit in Mathematic and a pass in English at SPM level; OR
  • Pass A-Level with a minimum of Grade D in 2 subjects AND a Credit in Mathematics AND a Pass in English at SPM Level or its equivalent; OR
  • Pass STAM with a minimum Grade Jayyid (Good) in 2 subjects AND a Credit in Mathematic AND a Pass in English at SPM Level or its equivalent; OR
  • Pass UEC with a minimum of Grade B in at least five (5) subjects inclusive of Mathematics and English; OR
  • Pass Diploma in related field from a recognised institution with a minimum CGPA of 2.50, a Credit in Mathematics AND a Pass in English at SPM Level or its equivalent; OR
  • Pass DKM /DLKM/DVM with a minimum CGPA of 2.50. Candidates with CGPA below 2.50 MUST have at least two (2) years of work experience in the related field.

Note: DKM /DLKM/DVM candidates may be required to undergo Bridging Programme as an additional

PROGRAMME STRUCTURE

English for Business Studies
English for Business Communication
Macroeconomics
Management
Microeconomics
Principles of Finance
Principles of Marketing
Quantitative Analysis
Financial Accounting Reporting 1
Fundamentals of Financial Reporting
Management Accounting 1
U1
U3 (Integrity and Leadership)
Character Building
Character Development

Business Law
Organisational Behaviour
Auditing
Corporate Finance
Financial Accounting Reporting 2
Management Accounting 2
Public Sector Accounting
Taxation 1
Taxation 2
U2 or U3
U4

Accounting Information Systems
Accounting Theory
Advanced Auditing
Company Law and Secretarial Practice
Corporate Accounting 1
Corporate Accounting 2
Professional Ethics
Securities Investment and Portfolio Management
Elective 1
Elective 2
Practical Training (until Year 4)

Accounting System Analysis and Design
Advanced Management Accounting
Advanced Taxation
Integrated Case Study in Accounting
Management Decision Science
Strategy
Elective 3
Elective 4

Elective 1
Business Planning-Taxation (ICAEW)
Financial Statement Analysis
Management Consultancy
Technology Management

Elective 2
Advanced Financial Accounting & Reporting (ICAEW)
Business Analytics
Forensic Accounting
Global Business Services
Internal Auditing
Production and Operations Management

Electives 3 & 4
Digital Transformation Technologies
E-auditing
Enterprise Resource Planning Systems
Human Resource Management
Tax Compliance (ICAEW)

U1:
Philosophy and Current Issues (Falsafah dan Isu Semasa) – both local and international students
Appreciation of Ethics and Civilizations (Penghayatan Etika dan Peradaban) – Local students only
Bahasa Melayu Komunikasi 2 – International students only

U2 or U3:
Bahasa Kebangsaan A* / Foreign Language (MPU32**) / Islamic Institutions in Malaysia (MPU3301) / Introduction to Multicultural Studies in Malaysia (MPU3302) / Stress and Well-Being Among Malaysian (MPU3303)

U4:
Any course with code MPU34** (e.g. MPU3401, MPU3403)

*Note: Bahasa Kebangsaan A is compulsory for any local student who did not obtain credit in Bahasa Malaysia at SPM level.

Note: The above programme structure serves as a general guide.

PROFESSIONAL QUALIFICATION EXEMPTIONS

Exemptions:
9 out of 13 papers

Papers to take:

Essentials papers:
• Strategic Business Level (SBL)
• Strategic Business Reporting

Options (Choose TWO papers):
• Advanced Financial Management (AFM)
• Advanced Performance Management (APM)
• Advanced Taxation (ATX)
• Advanced Audit and Assurance (AAA)

MoU Benefits:
• ACCA Accelerate Programme (eligible to sit for ACCA papers before graduation; T&C apply)

Exemptions:

8 out of 15 papers (with up to 12 papers via strategic credits)

Papers to take:
• Business Planning
• Audit and Assurance
• Financial Accounting and Reporting
• Tax Compliance
• Corporate Reporting
• Strategic Business Management
• Case Study

MoU Benefits:

• Eligible to sit 4 ICAEW strategic papers before graduation (T&C apply)

Exemptions:

8 out of 16 papers (Final year students with CGPA 3.50 only need to sit for the Strategic Case Study Exam)

Papers to take:
• E2 Managing Performance
• E3 Strategic Management
• P2 Advanced Management Accounting
• P3 Risk Management
• F2 Advanced Financial Reporting
• F3 Financial Strategy
• Management Case Study Exam
• Strategic Case Study Exam

MoU Benefits:
• Eligible to sit for papers before graduation (T&C apply)
• CIMA A Star Program (T&C apply)
• CGMA Finance Leadership Program (T&C apply)

Exemptions:
Direct entry to Advanced Stage

Papers to take:
Ethics & Business
Risk & Technology
Financial Accounting & Reporting
Audit & Risk
Business Performance
Taxation (MY)
Integrated Chartered Accounting Practice
One (1) elective

MoU Benefits:
MMU Bachelor of Accounting students are eligible to begin the MICPA Programme as early as Year 3 of degree provided they have completed the “BAC3654 Professional Ethics” subject.

Exemptions:

Direct entry to CPA Program

Papers to take:
• Ethics and Governance
• Strategic Management Accounting
• Financial Reporting
• Global Strategy & Leadership
• TWO (2) Electives

MoU Benefits:

• Eligible to sit for papers before graduation (T&C apply)

Exemptions:

5-6 out of 8 papers

PROGRAMME OBJECTIVES AND OUTCOMES

This programme aims to produce graduates with the following quality after several years of graduation:

  • Graduates who have strong competencies in accounting and the related areas.
  • Graduates who prioritise work commitment, integrity, ethics, and social responsibilities.
  • Graduates who are able to communicate and collaborate effectively.

Upon graduation, the graduates are expected to achieve or attain the following outcomes:

  1. Demonstrate knowledge and competency in accounting and relevant areas.
  2. Evaluate financial and non-financial information for problem-solving and decision-making purposes.
  3. Apply accounting skills and techniques in relevant situations.
  4. Implement interpersonal skills in solving managerial and organisational issues.
  5. Communicate effectively both orally and in writing.
  6. Use information and digital technologies to complete assigned tasks.
  7. Analyse economic, financial and accounting information to make the right conclusion and decisions.
  8. Show accountability and responsibility in work groups.
  9. Demonstrate managerial and entrepreneurial skills in diverse situations.
  10. Demonstrate awareness towards professional ethics and social responsibility in response to accounting and business-related issues.

CAREER PROSPECTS

  • Professional accountants that may specialise in taxation, forensic accounting and investigation, auditing, management accounting, financial accounting, public sector accounting, accounting information systems, academician, consultant, and shared services.

Programme Coordinator

EXTERNAL EXAMINER

Prof. Dr. Che Ruhana Binti Isa @ Mohamed Isa

Universiti Malaya (UM)

Professor Dr. Che Ruhana is a Professor at the Faculty of Business and Accountancy, Universiti Malaya (UM). She received her bachelor degree from Oklahoma State University, United States, Master of Science (Accounting & Finance) from London School of Economics, United Kingdom and Ph.D from Universiti Putra Malaysia (UPM). She is actively involved in research in the areas of management accounting and control system particularly on SMEs, and behavioural accounting. She also secured several fundings from the University as well as professional and government bodies.

She is successfully supervised (as main and co-supervisor) for more than 20 students at Doctoral and Master’s levels. She had served as a council member of Malaysian Institute of Accountants (MIA) and a member of Malaysian Institute of Certified Public Accountants (MICPA). Currently, she is the Dean of the Faculty. She has been appointed as the External Examiner for Bachelor of Accounting (Hons) programme in the Faculty of Management since 2020.