UNISEL BA (HONS) IN ACCOUNTANCY

QUALIFICATION AND RECOGNITION

Bachelor of Accountancy (Hons) (professional recognitions)

INTAKE

January / June / August

DURATION

4 Years

ENTRY REQUIREMENTS

  1. STPM with at least 2 principles, or
  2. Diploma with minimum CGPA 2.00, or
  3. Foundation programme with minimum CGPA 2.00 or
  4. Sijil Tinggi Agama Malaysia (STAM) with minimum Jayyid, and
    i.    Pass in SPM
    ii.    MUET band, or
  5. Any qualification recognised as equivalent by the Malaysian government.

OVERVIEW

  1. Enhance human capital by producing accountants who possess the knowledge and professional, intellectual, technical, analytical, interpersonal, communication, leadership and entrepreneurial skills.
  2. Accountancy is an important tool for the economy and any business undertaking.
  3. Accountancy is the language of the business that smoothes the operation of any industry or economy.
  4. Accountancy plays a vital role in all stages of business, especially in the advent of information technology as part of world globalisation.
  5. Accounting information is useful to businesses in achieving their goal, objectives and mission; assessing past performance and future direction; and evaluating and rewarding decision making performance.

LEARNING OUTCOMES

  1. Prepare financial statementS in accordance with approved accounting standards for organisations and simple structured group.
  2. Interpret and evaluate financial and non-financial information for decision making.
  3. Prepare tax returns and advice on tax matters for individuals and simple business entities.
  4. Perform audit for non complex entities using appropriate technologies.
  5. Work collaboratively in a management team; communicate effectively both orally and in writing with different stakeholders.
  6. Demonstrate leadership and entrepreneurial skills.
  7. Pursue a continuous learning process to adapt with rapid changes in the industry and for the professional development.
  8. Practice accounting with professional ethics and social responsibility.

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

  1. Public practice – Public Accountants, Auditors, Financial Controller, Tax and Financial Consultant, Finance manager, Budget and Forecast Account, Accounts or Finance Executive, Corporate Executive and Lecturer.
  2. Commerce and industry – Cost Accountant, Management Accountant, Financial Strategic Manager, Financial Planner, Operational Auditor, System Consultant, Bankers, Stockbroker and Fund Manager.
  3. Government and semi-government – Treasurer, Governmental Accountant.

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