Programme
Bachelor of Accountancy (Hons) [ KPT / JPS. /KR10548/07/14]
Professional Recognition
Malaysian Qualification Agency (MQA)
Intake
January / June / August
Duration
3 Years
Fees
Local : RM 34, 590.00
International : RM 51, 880.00
Entry Requirements
Overview
Program Learning Outcomes
Programme Structure
| Year 1 | |
| Course Code | Course |
| PAS 1153
PMS 1343 PMS 1113 ZES 1133 PFS 1153 HKU 1111 PAS 1323 PES 1323 PMS 1233 PFS 1313 ZES 1243 HKU 1211 MPW 2113 MPW 2133 MPW 2143 MPW 2153 |
Introduction to Financial Accounting I
Principles of Marketing Principles of Management Technical English 1 Business Mathematics Ko-Kurikulum 1 Introduction to Financial Accounting II Business Economics Islamic Management Principles of Finance Technical English II Ko-Kurikulum 2 Bahasa Kebangsaan A Pengajian Malaysia Pengajian Islam (pelajar Islam) Pendidikan Moral (pelajar bukan Islam) |
| Year 2 | |
| Course Code | Course |
| PAS 2113
PLS 2313 PMS 2413 PFS 1243 PAS 2123 PFS 2143 PAS 2313 PLS 2123 PQS 2133 PAS 2133 PAS 2173 PMS 2123 PMS 2333 |
Intermediate Financial Accounting I
Business Laws Computer Application For Business Business Statistic Cost Accounting Corporate Finance Intermediate Financial Accounting II Company Laws and Secretarial Practices Management Science Taxation I Management Accounting Organization Behaviour Business Communication |
| Year 3 | |
| Course Code | Course |
| PAS 3113
PFS 3233 PAS 2333 PAS 2343 PAS 2353 PAS 3363 PAS 3173 PAS 3143 PMS 3173 PAS 3383 |
Advanced Financial Accounting
Entrepreneurship Taxation II Auditing Accounting Information System Accounting Theory and Practices Advanced Management Accounting Auditing and Investigating Elective 1 Accounting Elective 1 Non Accounting Business Ethics Public Sector Accounting |
| Year 4 | |
| Course Code | Course |
| PTS 3218
PAS 3153 PAS 3183 PMS 3393 |
Practical Training
Advanced Accounting Information System Integrated Case Study Strategic Management Elective 2 Accounting Elective 2 Non Accounting |
Core Course Description
| Course Code | Course | Synopsis |
| PAS 1153 | Introduction to Financial Accounting I | To equip students with the knowledge of accounting and skills required to record business transactions and accordingly to prepare full set of accounts for sole proprietorship, do the financial statement analysis and make appropriate interpretations. Overview on characteristic of partnership and company before proceed to the next accounting subject. |
| PAS 1323 | Introduction to Financial Accounting II | To equip students with the knowledge of accounting and skills required to record business transactions and to prepare full set of accounts in accordance with FRS 101. Introduce students to accounting for cash, receivables, inventories, property, plant and equipment, intangibles, investments, current and non-current liabilities, provisions, contingencies, share capital and reserves using approved accounting standards.Understand the principles and techniques in accounting in order to evaluate and use accounting information and reports. |
| PAS 2113 | Intermediate Financial Accounting I | Enable students to apply the approved accounting standards to account for revenue, changes in accounting policies, estimates and correction of errors, provisions and contingencies, issue and buy-back of shares and deferred tax. Examine events after balance sheet date and suggest appropriate accounting treatments. Students must prepare statement of changes in equity, and interim and annual published financial statements. They also have to learn how to compute basic and diluted earnings per share, evaluate the importance of ethics in financial reporting process and the financial position and performance of companies. |
| PAS 2123 | Cost Accounting | This course introduces the basic concepts, terminologies, principles and methods of cost accounting at operational level. This includes the introduction of cost elements, basic cost accumulation techniques and various costing methods. This includes contemporary approaches in arriving at the cost of products or services rendered. |
| PAS 2313 | Intermediate Financial Accounting II | To equip students with the knowledge of advanced topics in financial reporting such as financial liabilities, leases, investments in equity and debts, investment property, group accounts, intangibles impairments and capital reconstruction. |
| PAS 2133 | Taxation I | 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 and capital allowance as tax incentives for all business owners. |
| PAS 2173 | Management Accounting | This course focuses on the accounting tools for business decision making. The emphasis of this course is on providing relevant information for managerial planning, control and decision making. Topics to be covered include budgeting and budgetary control, standard costing and variance analyses, managerial short-term and long-term decision making, pricing, and information technology in relation to Management Accounting. |
| PAS 3113 | Advanced Financial Accounting | To equip students with the knowledge of accounting and skills required in preparing consolidated financial statements for a group of companies including foreign subsidiaries, associates, joint ventures, direct and indirect holdings in subsidiaries which complying with approved accounting standards. |
| PAS 2333 | Taxation II | This is the second of tax papers in Bachelor of Accountancy course. In term of depth and scope, it is an extension of Taxation 1. This paper covers further the relief on capital expenditure, taxation on partnership, company taxation, some aspect of tax planning and other related topics. |
| PAS 2343 | 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. |
| PAS 3363 | Accounting Theory and Practices | This course is designed to further enhance the students’ understanding of the concepts and issues in accounting theory and practices. The course involves the study of the practical and theoretical issues related to the development, implementation and changes in conceptual framework and regulatory framework. |
| PAS 3173 | Advanced Management Accounting | This course discusses evolution of management accounting and various current issues related to management accounting practices. The emphasis is on the increase of using non-financial characteristics in decision making. The topics covered include performance evaluation, management control, and motivational, behavioural and ethical issues. It also provides coverage of the new management accounting practices such as kaizen, target costing and the balance scorecard. |
| PAS 3143 | Auditing and Investigating | This course is aimed at enhancing the students basic knowledge on the principles and practice of auditing that have been acquired in the previous auditing course. It discusses the risks and assessment of internal control, auditing sale and collection, audit of purchases and payments, audit of inventory, cash and banks’ balances. It also covers audit of payroll, discusses audit reliance, computer assisted audit technique, completion of audit, audit of small businesses, special purpose audit and audit report. |
| PAS 3383 | Public Sector Accounting | Understanding the outline of the Federal and State Constitution, and the institutional framework [i.e., the government administrative machinery (GAM)]. Acquire knowledge of the government’s budgetary system and the budgetary process as well as the management and control mechanism of the public funds. Understanding the systems and procedures in relation to accounting and auditing of the public monies. Using a range of activities to improve performance; supporting team and individual learning, assessing against agreed objectives and continually improving development activities, policies and practices of the ministries, departments at the Federal, State and Local level. Supporting team members who have problems affecting their performance; implementing disciplinary and grievance procedures; surcharge of people in a fair, impartial way which meets legal and organisational requirements. |
| PAS 3183 | Integrated Case Study | To equip accounting graduates with the foundation in the process of developing their professional abilities and competencies as accountants. It is hope that it will stimulates the thinking and analytical skills and application of knowledge of accounting, business and economics for problem solving and decision making process. |
Career Opportunities
Expected Salary
Source Universiti Selangor