Programme
Diploma In Accountancy [KPT/JPS/KR11335/01/15]
Professional Recognition
Malaysian Qualification Agency (MQA)
Intake
January / June / August
Duration
2 ½ Years
Fees
Local : RM 14,685.00
International : RM 21,985.00
Entry Requirements
Overview
Program Learning Outcomes
Programme Structure
Year 1 Sem 1 | ||
Course Code | Course | |
PAD 1113 MPW 1133 PFD 1123 ZEU 1113 PMD 1313HKU 1111ZEU 1193* |
Financial Accounting 1Pengajian Malaysia Business Mathematics Proficiency English 1 Principles of Management Ko Kurikulum 1 * Remedial English |
|
Year 1 Sem 2 | ||
Course Code | Course | |
PAD 1313 PED 1223 PFD 1353 PMD 1233ZEU 1223HXX 12XX |
Financial Accounting 2 Business Economics Business Statistics Islamic ManagementProficiency English 2Ko Kurikulum 2 |
|
Year 1 Sem 3 | ||
Course Code | Course | |
PMD 1323MPW 1143/ MPW 1153 MPW1113** |
Computer Application for Business Pengajian Islam/Pendidikan Moral * *Bahasa Kebangsaan A |
|
Year 2 Sem 1 | ||
Course Code | Course | |
PAD 2113 PFD 2123 PAD 2123 PLD 2113PMD 2143 |
Financial Accounting 3 Principles of Finance Cost Accounting Business LawPrinciples of Marketing |
|
Year 2 Sem 2 | ||
Course Code | Course | |
PAD 2313 PAD 2333 PAD 2353 PAD 2323PFD 2233 |
Financial Accounting 4 Taxation 1 Computerized Accounting Management AccountingIslamic Finance |
|
Year 2 Sem 3 | ||
Course Code | Course | |
PMD 2313 PMD 2233 |
Business Ethics Business Communication |
|
Year 3 Sem 1 | ||
Course Code | Course | |
PAD 3113 PAD 3133 PAD 3143 PAD 3163PLD 3123POD 3123 |
Financial Accounting 5 Taxation 2 Auditing Accounting TheoryCompany LawEntrepreneurship |
* Not Credit Bahasa Inggeris in SPM
** Not Credit Bahasa Melayu in SPM
Core Course Description
Course Code | Course | Synopsis |
PAD 1313 | Financial Accounting 2 | This course mostly cover the knowledge of accounting and skills required to record business transactions mainly for clubs and societies, manufacturing industry, joint ventures and consignments. |
PAD 2113 | Financial Accounting 3 | This course mostly cover the knowledge of accounting and skills required to record business transactions mainly for Departmental and Branch Account, Hire Purchase, Leasing, Partnership, joint ventures and consignments. |
PAD 2313 | Financial Accounting 4 | This course is about to introduce students the theory and practice of financial accounting for companies in Malaysia. It exposes students to the accounting conceptual framework, standards and legal requirements in preparing company accounts. This subject offers deeper understanding on concepts and procedures in selected topics such as issue and redemption of shares and debentures and published financial statements |
PAD 3113 | Financial Accounting 5 | This course aims at introducing students to provide an introduction on the theory and practice of company accounts part 2 on capital reconstruction, business combination and consolidated financial statement. It exposed students on how to determine and calculate consideration transferred and goodwill recognition and measurement if it is measured at full or partial. Restructuring on capital of company will equipped students with creative skill, critical thinking and ability in financial statement analysis. |
PAD 2123 | Cost Accounting | This course aims at introducing students to provide an introduction on the theory and practice of cost and management accounting. A cost accounting system is concerned with accumulating costs for inventory valuation to meet external financial accounting and internal monthly or quarterly profit measurement requirements. A management accounting system accumulates, classifies, summarizes and reports information that assist employees within organization in their decision making, planning, control and performance measurement activities. This subject is concerned with both cost and management accounting, with similar emphasis being placed on both systems |
PAD 2323 | Management Accounting | This course introduces the basic concepts, terminologies, principles and methods of management accounting at operational level. This includes the application of techniques in the analysis of relevant data to provide information for managerial planning and control and decision making. The topics covered include activity-based-costing (ABC), cost-volume-profit (CVP) analysis, budgeting, stock control and models for capital investment decisions. |
PAD 2333 | Taxation 1 | The aim of this subject is to develop knowledge and understanding in the core area of tax related to individual and small business. The syllabus covers the basis of Malaysian taxation which particularly focus on the tax administration and legislation in Malaysia, scope of charge and the determination of tax residence status of an individual. This subject also exposed students on the determination of employment income as well as other sources of income i.e dividend, interest, royalties, rental, annuity and pension and other periodical payments. This subject also focuses on the calculation of chargeable income, relief and rebates of tax for tax residence of an individual as well as determination of tax payable by an individual. Finally this subject covers the determination of statutory income for sole proprietorship. |
PAD 3133 | Taxation 2 | It is an extension of Taxation 1 which focuses mainly on the scope of taxation for all types business entities and tax incentives mechanism available to these entities. It exposes students to tax computation for different types of business entities . This paper covers further on some aspect of tax planning and other related topics i.e investment holding company. This course also aims to enable students to handle tax computation for non-residents and to understand the double tax treaty |
PAD 3143 | Auditing | This course introduces the elements of auditing. It discusses the principles and procedures of auditing, types of audits, scope and objectives of auditing. It also covers professional ethics in auditing, audit evidences, audit planning and various other aspects of auditing. |
PAD 3163 | Accounting Theory | This course aims at introducing students to determine the accountants and its profession and understand the Historical and Development of Accounting Theory. This course exposed students to the accounting conceptual framework, financial reporting environment in Malaysia. Students also being able to determine the accounting information and financial statements and the development of Accounting Standard in Malaysia and foreign |
Career Opportunities
Expected Salary
Source Universiti Selangor