INTRODUCTION

The Bachelor of Accounting (Honours) [B.Acct. (Hons.)] is one of the early programmes offered together with the establishment of Universiti Utara Malaysia in 1984. The programme is established and developed following the requirements of the accountancy professional body in Malaysia, Malaysian Institute of Accountants (MIA) to be consistent with other accounting degree programmes offered by other local and foreign universities. The programme is continuously reviewed to ensure that graduates possess necessary accountancy knowledge and skills, as well as are able to apply the knowledge and skills in an ethical and professional manner.

PROGRAMME AIM

The aim of the programme is to produce competent accounting graduates who are professionally prepared to meet the challenges of the dynamic global business environment.

PROGRAMME EDUCATIONAL OBJECTIVES (PEOs)

The School aspires to develop students as:

• Graduates who are competent in applying accounting and other relevant knowledge and skills in exercising their roles.

• Graduates who possess a well-balance ability to think critically, communicate, and collaborate effectively with various stakeholders in business environment.

• Graduates who act ethically and professionally, possess leadership and entrepreneurial capability, and pursue continuous professional development to serve the global community.

PROGRAMME LEARNING OUTCOMES (PLOs)

PLO 1 - Apply advanced knowledge in accounting to assist in making business and organizational decisions in the areas of financial, information system, managerial, audit and taxation.

PLO2 - Demonstrate ability in problem diagnosis and application of current knowledge or theories in solving problems in the dynamic global business environment.

PLO3 - Apply a range of appropriate techniques, tools and procedures for the attainment of organisational objectives.

PLO4 - Demonstrate ability to work collaboratively in diverse learning and working communities.

PLO5 - Demonstrate ability to communicate ideas effectively both orally and in writing to various stakeholders.

PLO6 - Apply a wide range of resources and digital technologies for the attainment of organisational objectives.

PLO7 - Demonstrate ability to use and integrate numerical and graphical/visual data in addressing issues in the dynamic global business environment.

PLO8 - Demonstrate characteristics of professional and autonomous leadership appropriate to the assigned responsibility.

PLO9 - Identify and develop ability for a continuous learning and professional pathway.

PLO10 - Demonstrate entrepreneurial competency and responsiveness towards dynamic socio political economic and cultural issues.

PLO11 - Demonstrate adherence and ability to identify ethical issues, make decision ethically, and act professionally within various social and professional context.

CAREER PROSPECTS

The establishment and development of the accountancy programme is to produce graduates who possess specific knowledge in accounting with necessary skills about the culture and ethics in work place and business. The programme is aimed to produce professional accountants who are able to convert theory into practice as well as are able to analyze and solve business and accountancy issues. Graduates can choose to work as managers, business consultants, accountants, auditors or even entrepreneurs. With the accountancy degree, B.Acct. (Hons.), and working experience in the relevant field, graduates are eligible to apply as certified accountant and become a member of the accounting professional body in Malaysia, Malaysian Institute of Accountants (MIA). The accountancy programme is also recognised by other accountancy professional bodies, MICPA, ACCA (UK), CIMA (UK), CPA (Australia) and NIA (Australia).

PROGRAMME STRUCTURE

The programme comprises three components as follows:

In order to be conferred with a B.Acct. (Hons.) degree, a student must take and pass a minimum of 132 credits following the structure as below:

A.  UNIVERSITY CORE

COURSE NAME

• Philosophy & Current Issues
• Appreciation of Ethics & Civilization
• Nationhood Studies
• Principles of Entrepreneurship
• Integrity and Anti-Corruption
• English for Professional Communication
• Co-curriculum

B.  PROGRAMME CORE

COURSE NAME

• Financial Accounting and Reporting (5 papers)
• Management Accounting (3 papers)
• Audit and Assurance (2 papers)
• Taxation (2 papers)
• Accounting Information System (2 papers)
• Public Sector Accounting
• Company Secretarial Practice
• Integrated Case Study
• Management (3 papers)
• Finance (3 papers)
• Law (2 papers)
• Economics (2 papers)
• Mathematics/ Statistics (2 papers)
• Management Ethics
• Practicum (6 months)

C.  PROGRAM ELECTIVE

It is COMPULSORY for students to choose FIVE (5) courses from the following:

COURSE NAME

• Forensic Accounting
• Specialized Financial Accounting
• International Accounting
• Selected Issues in Financial Accounting
• Analysis and Use of Financial Statements
• Risk Management and Corporate Governance
• Costing for Specialized Industries
• Issues in Management Accounting
• Operation and Project Management
• Enterprise Strategy
• Performance Strategy
• Financial Strategy
• Specialized Taxation
• Revenue Law