Bachelor in Accounting (Hons.)

(R2/0411/6/0071) 06/26 (A10454)

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

The 3-year Bachelor in 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. With the transition from a 4-year to a 3-year study duration, MMU is committed to ensuring the exemptions from professional bodies are maintained.

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

Principles of Marketing
Finance 1
Statistics for Accounting
Financial Accounting & Reporting 1
Economics
Business Law
Financial Accounting & Reporting 2
Taxation 1
English for Business Communication

Principles of Management
Corporate Law
Finance 2
Management Accounting 1
Taxation 2
Ethics and Governance
Financial Accounting & Reporting 3
Financial Accounting & Reporting 4
Audit 1
Accounting Information Systems
Elective 1
Elective 2

Management Accounting 2
Strategic Management
Integrated Case Study
Analytics for Accounting
Financial Accounting & Reporting 5
Audit 2
Elective 3
Elective 4
Accounting Internship

Global Business Services
Human Resource Management
Business Analytics
Financial Statement Analysis
Management Consultancy
Production & Operation Management
Advanced Financial Accounting & Reporting (ICAEW)
Enterprise Resource Planning (ERP) Systems
Technology Management
Digital Transformation Technologies
Internal Auditing
E-Auditing
Forensic Accounting
Business Planning-Taxation (ICAEW)
Tax Compliance (ICAEW)

Sustainable Society
Character Building
Fundamentals of Digital Competence with Basic Programming

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

U3:
Integrity and Leadership

U4:
Any course with code LMPU34XX

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

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)

Direct entry to Advanced Stage

Direct entry to CPA program

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

Exemptions:
Up to 5 papers out of 8

PROGRAMME OBJECTIVES AND OUTCOMES

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

  • Graduates who can apply knowledge, accounting skills and understand business in offering quality accounting/business services.
  • Graduates who proactively acquire resources, information and apply digital numeracy skills in providing scientific solutions to accounting/business issues.
  • Graduates who have high morals and integrate values, attitude, and professionalism in engaging with stakeholders and performing accounting tasks.
  • Graduates who have good interpersonal skills, and adopt the roles of a leader and a team leader, and communicate effectively in performing accounting tasks.

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

  • Apply fundamental knowledge, theories, and principles of accounting in undertaking accounting functions.
  • Synthesize contextual facts to envision a bigger picture towards solving business and organizational problems.
  • Perform task related to accounting and business functions to solve real world problems.
  • Demonstrate behaviour and conscious effort to interact with others to achieve desired results.
  • Convey or share ideas and feelings in appropriate forms to various audience to achieve desired results.
  • Leverage on digital devices, communication applications and networks to access and manage information.
  • Interpret quantitative information to solve real world problems.
  • Take responsibility to organize teams to reach a shared goal.
  • Portray enthusiasm for independent learning, intellectual, ‘AaDab© and self-development.
  • Demonstrate business acumen and mindset to manage organization sustainably.
  • Assimilate to professionalism, ‘AaDab© and ethical values of the profession.

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.