The Bachelor of Accounting (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.
The aim of the Bachelor of Accounting (Honours)[(B.Acct.)(Hons.)] 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)
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.
Acquire accounting and non-accounting information and apply them in performing financial, audit and taxation functions.
Apply information technologies and systems for the attainment of organisational objectives.
Demonstrate ability in (a) problem diagnosis, and (b) application of current knowledge or theories in solving problems in the dynamic global business environment.
Communicate effectively, both orally and in writing.
Demonstrate appropriate interpersonal skills and teamwork.
Demonstrate awareness of ethics in the execution of their accountability.
Demonstrate commitment to life-long learning and professional development.
Demonstrate leadership qualities.
Demonstrate entrepreneurial skills.
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, Bachelor of Accountancy (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).
A program of Bachelor of Accounting with Honours comprises three components as follows:
|A. UNIVERSITY CORE||16|
|B. PROGRAMME CORE||105|
|C. PROGRAM ELECTIVE||15|
In order to be conferred with a Bachelor of Accounting (Hons.) degree, a student must take and pass a minimum of 136 credits following the structure as below:
A. UNIVERSITY CORE (16 CREDIT HOURS)
|CODE||COURSE NAME||CREDIT HOUR|
|SADN1013||Islamic and Asian Civilization||3|
|SADN1033||Nationhood of Malaysia||3|
|SADE1013||Introduction to Entrepreneurship||3|
* Choose one curriculum course of your interest and it is subject to conditions stipulated for that respective curriculum.
B. PROGRAMME CORE (105 CREDIT HORS)
|CODE||COURSE NAME||CREDIT HOUR||PREREQUISITE|
|BKAR1013||Financial Accounting and Reporting I||3||NONE|
|BKAR2023||Financial Accounting and Reporting II||3||BKAR1013 Financial Accounting and Reporting I|
|BKAR3033||Financial Accounting and Reporting III||3||BKAR2023 Financial Accounting and Reporting II|
|BKAR3043||Financial Accounting and Reporting IV||3||BKAR3033 Financial Accounting and Reporting III|
|BKAR3053||Financial Accounting and Reporting V||3||BKAR3043 Financial Accounting and Reporting IV|
|BKAM2013||Management Accounting I||3||BKAR1013 Financial Accounting and Reporting I|
|BKAM3023||Management Accounting II||3||BKAM2013 Management Accounting I|
|BKAM3033||Seminar in Management Accounting||3||BKAM3023 Management Accounting II|
|BKAA2013||Audit and Assurance I||3||BKAR1013 Financial Accounting and Reporting I|
|BKAA3023||Audit and Assurance II||3||BKAA2013 Audit and Assurance I|
|BKAT2013||Principles of Taxation||3||BKAR1013 Financial Accounting and Reporting I|
|BKAT3023||Advanced Taxation||3||BKAT2013 Principles of Taxation|
|BKAS2013||Accounting Information System||3||BKAR1013 Financial Accounting and Reporting I|
|BKAS2123||Accounting System Analysis and Design||3||BKAS2013 Accounting Information System|
|BKAL3023||Public Sector Accounting||3||BKAR3033 Financial Accounting and Reporting III|
|BKAL3033||Company Secretarial Practice||3||BKAR3033 Financial Accounting and Reporting III AND GLUL3033 Company Law|
|BKAL3063||Integrated Case Study||3||BKAR3043 Financial Accounting and Reporting IV|
|BPMN1013||Introduction to Management||3||NONE|
|BPMN2023||Organizational Behaviour||3||BPMN1013 Introduction to Management|
|BPMN3023||Strategic Management||3||Final Semester OR has taken and Passed 90 credit hours|
|BWFF2033||Financial Management||3||BKAF1023 Introduction to Financial Accounting OR BKAR1013 Financial Accounting and Reporting I OR BKAL1013 Business Accounting|
|BWFF2043||Advanced Financial Management||3||BWFF2033 Financial Management|
|BWFF3033||Institutional and Financial Market||3||BWFF2033 Financial Management|
|BEEB1013||Principles of Economics||3||NONE|
|BEEB2033||Applied Economics||3||BEEB1013 Principles of Economics|
|SQQM1023||Mathematics for Management||3||NONE|
|SQQS1013||Introduction to Statistics||3||NONE|
|SBLE2093||Business and Professional Communication||3||NONE|
|BKAX4912||Praktikum (6 months)||12||Has taken and passed all courses under Program structure|
C. PROGRAM ELECTIVE (15 CREDIT HOURS)
It is COMPULSORY for students to choose FIVE (5) courses from the following:
|CODE||COURSE NAME||CREDIT HOUR||PREREQUISITE|
|BKAB 3013||Forensic Accounting||3||BKAA3023 Audit and Assurance II|
|BKAR3063||Specialized Financial Accounting||3||BKAR3033 Financial Accounting and Reporting III|
|BKAR3073||International Accounting||3||BKAR3033 Financial Accounting and Reporting III|
|BKAR3083||Selected Issues in Financial Accounting||3||BKAR3033 Financial Accounting and Reporting III|
|BKAR3093||Analysis and Use of Financial Statements||3||BKAR3033 Financial Accounting and Reporting III|
|BKAI3043||Risk Management and Corporate Governance||3||BKAA3023 Audit and Assurance II|
|BKAM3043||Costing for Specialized Industries||3||BKAM3023 Management Accounting II|
|BKAM3053||Issues in Management Accounting||3||BKAM3023 Management Accounting II|
|BKAM3063||Operation and Project Management||3||BKAM3023 Management Accounting II|
|BKAM3073||Enterprise Strategy||3||BKAM3033 Seminar in Management Accounting, BKAM3063 Operation and Project Management AND BKAR3043 Financial Accounting and Reporting IV|
|BKAM3083||Performance Strategy||3||BKAM3033 Seminar in Management Accounting, BKAM3063 Operation and Project Management AND BKAR3043 Financial Accounting and Reporting IV|
|BKAM3093||Financial Strategy||3||BKAM3033 Seminar in Management Accounting, BKAM3063 Operation and Project Management AND BKAR3043 Financial Accounting and Reporting IV|
|BKAT3033||Specialized Taxation||3||BKAT3023 Advanced Taxation|
|BKAT3043||Revenue Law||3||BKAT3023 Advanced Taxation|