Bachelor of Accounting (B.Acc.)

The Department of Accounting offers a program of study leading to the degree of Bachelor of Accounting. The courses are designed primarily for students who intend to enter the accounting profession.

Programme Description

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The department aims at producing accounting graduates who are professionally competent and observe ethical norms in their conduct.  As such, the accounting curriculum has been designed to provide the conceptual framework of accounting by integrating components of basic Islamic and accounting knowledge.  In addition, the program offers elective courses in specific areas of accounting to meet the need for accounting with an Islamic perspective.  These courses are Accounting for Islamic Banks and Zakat Accounting.  Practical training is part of the requirement for graduation and is undertaken through placement with institutions related to accounting for a period of 12 weeks after completion of six semesters of course work.  This carries 6 credit hours.  Graduates of the program with three years experience in accounting are recognized by the Malaysian Institute of Accountants for entry as Chartered Accountants.  The program is also recognized by international and local professional accountancy bodies such as CIMA, CPA (Aust), MICPA and ACCA for substantial exemptions.

 

JOB PROSPECTS

Students graduating with a Bachelor of Accounting have broad career prospects in various positions such as Accountants, Auditors, Accounts Managers, Academicians, Finance Directors, and Treasury Managers.

 

Entry Requirements

ENTRY REQUIREMENT

The minimum entry requirement for Bachelor of Accounting is a CGPA of 2.0 and an average of B- for the following two courses:

ACC 1001

Financial Accounting Fundamentals

(3 credit hours)

ACC 1511

Management Accounting Fundamentals

(3 credit hours


DEPARTMENT REQUIRED COURSES

Students are required to complete 72 credit hours of department required courses (including Practical Training).  These are:

ACC 2001

Intermediate Accounting       

(3 credit hours)

ACC 2501      

Company Accounting

(3 credit hours)

ACC 2511      

Cost Management

(3 credit hours)

ACC 3511      

Decision Making & Control

(3 credit hours)

ACC 3541

Malaysian Taxation

(3 credit hours)

ACC 4041

Advanced Taxation

(3 credit hours)

ACC 3531

Auditing Fundamentals

(3 credit hours)

ACC 4031

Auditing and Assurance Services

(3 credit hours)

ACC 3001

Advanced Accounting

(3 credit hours)

ACC 3501

Advanced Group Accounting

(3 credit hours)

ACC 4001

Accounting Theory and Policy

(3 credit hours)

 

ACC 4052

Public Sector Accounting

(3 credit hours)

INFO 2501

Management Information System

(3 credit hours)

ACC 4071

Analysis and Design of Accounting Information Systems

(3 credit hours)

MGT 3050

Decision Sciences

(3 credit hours)

MGT 4760

Strategic Management

(3 credit hours)

LAW 3512

Commercial Law

(3 credit hours)

LAW 3212

Company Law

(3 credit hours)

MGT 4110

Organization Behaviour

(3 credit hours)

MKTG 3010

Marketing Principles

(3 credit hours)

ACC 2521

Business Finance

(3 credit hours)

FIN 4040

Corporate Finance

(3 credit hours)

ACC 3591

Practical Training

(6 credit hours)


ELECTIVE COURSES

Students are required to take any ONE concentration consisting of 12 credit hours from the following list of packages:

1.  CONCENTRATION: ISLAMIC ACCOUNTING

ACC 4561

Accounting for Islamic Banks

(3 credit hours)

ACC 4562

Accounting, Auditing & Governance of Islamic Financial Institutions

(3 credit hours)

ACC 4563

Zakat Accounting      

(3 credit hours)

ECON 3512

Fiqh for Economists 3

(3 credit hours)

 

2.  CONCENTRATION: PROFESSIONAL ACCOUNTING

 

ACC 4501

Advanced Financial Reporting

(3 credit hours)

ACC 4531

Advanced Auditing

(3 credit hours)

ACC 4541

Advanced Taxation and Tax Planning

(3 credit hours)

ACC 4542

International Taxation

(3 credit hours)

 

3.  CONCENTRATION: MANAGEMENT ACCOUNTING

ACC 4515

Management Accounting – Business Strategy

(3 credit hours)

ACC 4516     

Management Accounting – Risk and Control Strategy

(3 credit hours)

ACC 4517       

Management Accounting – Financial Strategy

(3 credit hours)

ACC 4518      

Seminar in Cost & Management Accounting

(3 credit hours)

 

4.  CONCENTRATION: COMPANY SECRETARIAL PRACTICE

ACC 4581

Company Secretarial Practice

(3 credit hours)

ACC 4582

Corporate Governance

(3 credit hours)

ACC 4583

Company Administration

(3 credit hours)

 

Free Elective

(3 credit hours)

 

5. CONCENTRATION:  FINANCE

FIN 4020

Investment Analysis

(3 credit hours)

ECON 3410

Money and Banking

(3 credit hours)

FIN 4780

Futures, Options & Risk Management

(3 credit hours)

FIN 4710

International Finance

(3 credit hours)


NO CONCENTRATION OPTION

Students who choose to follow the no concentration option are required to do only TWO electives (instead of four) taken from any of the above list of elective courses or the following:

ACC 4502

Issues in Corporate Social and Environmental Accounting

(Pre-req: ACC 2501, ACC 3531)

 

(3 credit hours)

FIN 4150

Financial Statement Analysis

(Pre-req: ACC 2521 or FIN 3011)

 

(3 credit hours)

MGT 4010

Operations Management

(Pre-req: MGT 3050)

(3 credit hours)

The requirements with regards to university required courses, Kulliyyah required courses, Department required courses and Practical Training are the same as with the concentration option. For these students, they will graduate with a total credit hours of 134 (international students with 132 credit hours).  Students with the concentration option will graduate with a total credit hours of 140 (international students with 138 credit hours)


PRACTICAL TRAINING

Students need to undertake practical training, equivalent to 6 credit hours, with relevant institutions for a minimum period of ten weeks after the completion of six semesters of the program. Students have to submit a written report to the department for assessment and a grade will be given.

Courses