PROGRAMMES

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UNDERGRADUATE

BACHELOR OF ACCOUNTING (HONOURS)

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 leadership roles.
  • Graduates who possess the ability to think critically, and communicate and collaborate effectively.
  • Graduates who act ethically and professionally, possess entrepreneurial capability and pursue continuous professional development through lifelong learning.

 

PROGRAMME LEARNING OUTCOMES (PLOs)

PLO 1 - Prepare, apply, interpret and evaluate financial and non-financial information in accordance with approved accounting standards to assist them in making business and organisational decisions.

PLO2 - Acquire accounting and non-accounting information and apply them in performing financial, audit and taxation functions.

PLO3 - Apply information technologies and systems for the attainment of organisational objectives.

PLO4 - Demonstrate ability in (a) problem diagnosis, and (b) application of current knowledge or theories in solving problems in the dynamic global business environment.

PLO5 - Communicate effectively, both orally and in writing.

PLO6 - Demonstrate appropriate interpersonal skills and teamwork.

PLO7 - Demonstrate awareness of ethics in the execution of their accountability.

PLO8 - Demonstrate commitment to life-long learning and professional development.

PLO9 - Demonstrate leadership qualities.

PLO10 - Demonstrate entrepreneurial skills.

 

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:

COMPONENT 

CREDIT HOURS 

A. UNIVERSITY CORE

16 

B. PROGRAMME CORE

105

C. PROGRAM ELECTIVE

15

TOTAL

136

 In order to be conferred with a B.Acct. (Hons.) degree, a student must take and pass a minimum of 136 credits following the structure as below:

A.  UNIVERSITY CORE

COURSE NAME

  • Islamic and Asian Civilization
  • Nationhood of Malaysia
  • Ethic Relationship
  • Introduction to Entrepreneurship
  • 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)
  • Communication/ Ethics (2 papers)
  • 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

POSTGRADUATE

DOCTOR OF PHILOSOPHY (PHD) IN ACCOUNTING

Doctor of Philosophy (PhD) in Accounting is offered by full research. Students should have adequate research knowledge and skills as stipulated by the Academic Committee. Students who do not possess these criteria are required to register and pass two (2) pre-requisite courses i.e. research methodology and academic writing and/or other any other courses as determined by the supervisor or Academic Committee before they can pursue their research work.

Students are also required to present their research work at colloquiums/symposiums set by the school before defending their research proposal to an appointed committee which comprised a chairperson and two (2) reviewers. Students also have to attend a viva voce session to defend their thesis.

PROFESSIONAL

ACCA

acca

The Association of Chartered Certified of Accountants (ACCA)

Total exemptions are 9 papers

Minimum requirements to enroll in ACCA program are:
i) From Semester 5 onwards
AND
ii) Achieved CGPA of 3.00

Link: https://www.accaglobal.com/my/en.html