UNIVERSITY COURSES
MPU 21022 Penghayatan Etika dan Peradaban
MPU 23012 Akidah & Akhlak
MPU 23022 Moral & Etika I (Pelajar Bukan Islam)
MPU 23032 Fiqh Ibadat
MPU 23042 Perbandingan Agama I (Pelajar Bukan Islam)
MPU 23052 Tajwid al-Quran
MPU 23062 Etiket Sosial & Penampilan Diri
PBD 10102 Fundamental English I
PBD 10202 Fundamental English Ii
MPU 23012 Akidah & Akhlak
MPU 23022 Moral & Etika I (Pelajar Bukan Islam)
MPU 23032 Fiqh Ibadat
MPU 23042 Perbandingan Agama I (Pelajar Bukan Islam)
MPU 23052 Tajwid al-Quran
MPU 23062 Etiket Sosial & Penampilan Diri
PBD 10102 Fundamental English I
PBD 10202 Fundamental English Ii
FACULTY CORE COURSES
MSD 10303 Business Communication
MSD 10403 Islamic Business Ethics
MSD 10603 Fundamentals of Information Technology
MSD 10803 Fundamentals of Business Mathematics
MSD 11003 Principles of Marketing
MSD 20803 Management of Organization
MSD 20903 Business Statistics
MSD 21303 Fundamentals of Entrepreneurship
ECD 10103 Microeconomics
ECD 10203 Macroeconomics
FBD 20203 Company Law
FBD 20403 Business Law
MSD 10403 Islamic Business Ethics
MSD 10603 Fundamentals of Information Technology
MSD 10803 Fundamentals of Business Mathematics
MSD 11003 Principles of Marketing
MSD 20803 Management of Organization
MSD 20903 Business Statistics
MSD 21303 Fundamentals of Entrepreneurship
ECD 10103 Microeconomics
ECD 10203 Macroeconomics
FBD 20203 Company Law
FBD 20403 Business Law
specialization courses
ACD 10203 Financial Accounting I
ACD 10303 Financial Accounting II
ACD 10603 Financial Accounting III
ACD 20803 Financial Accounting IV
ACD 20903 Financial Accounting V
ACD 21103 Accounting Information System
ACD 21203 Taxation
ACD 21303 Auditing
ACD 21403 Accounting for Islamic Institution
ACD 21603 Cost Accounting
ACD 21703 Management Accounting
ACD 21703 Taxation II
ACD 10303 Financial Accounting II
ACD 10603 Financial Accounting III
ACD 20803 Financial Accounting IV
ACD 20903 Financial Accounting V
ACD 21103 Accounting Information System
ACD 21203 Taxation
ACD 21303 Auditing
ACD 21403 Accounting for Islamic Institution
ACD 21603 Cost Accounting
ACD 21703 Management Accounting
ACD 21703 Taxation II
duration
4 years (8 semesters) (FULL TIME)
ENTRY REQUIREMENTS
STPM
Mendapat sekurang-kurangnya PNGK 2.50 pada peringkat STPM
DAN
Mendapat sekurang-kurangnya Gred C mata pelajaran berikut pada peringkat STPM:
∎Pengajian Perniagaan, Ekonomi, Perakaunan
∎Bahasa Melayu, Kesusasteraan Melayu Komunikatif
DAN
Mendapat sekurang-kurangnya Gred C mata pelajaran berikut pada peringkat SPM:
∎Pendidikan Syariah Islamiah, Pendidikan Al-Quran dan Al-Sunnah, Pendidikan Islam, Bahasa Arab, Tasawwur Islam, Hifz Al-Quran, Maharat Al-Quran, Usul Al-Din, Al- Syariah, Manahij Al-Ulum Al-Islamiah, Al-Adab Wa Al-Balaghah, Pendidikan Moral
∎Mathematics, Additional Mathematics
∎Bahasa Inggeris
∎Prinsip Perakaunan, Ekonomi, Perniagaan, Science, Additional Science, Physics, Chemistry, Biology
DAN
Mendapat sekurang- kurangnya MUET Tahap 2 (BAND 2)
MATRIKULASI/ASASI
Mendapat sekurang- kurangnya PNGK 2.50 pada peringkat Matrikulasi/Asasi
DAN
Mendapat sekurang- kurangnya Gred C mata pelajaran pengkhususan pada peringkat Matrikulasi/Asasi
DAN
Mendapat sekurang- kurangnya Gred C mata pelajaran berikut pada peringkat SPM:
∎Pendidikan Syariah Islamiah, Pendidikan Al-Quran dan Al-Sunnah, Pendidikan Islam, Bahasa Arab, Tasawwur Islam, Hifz Al-Quran, Maharat Al-Quran, Usul Al-Din, Al- Syariah, Manahij Al-Ulum Al-Islamiah, Al-Adab Wa Al-Balaghah, Pendidikan Moral
∎Mathematics, Additional Mathematics
∎Bahasa Inggeris
∎Prinsip Perakaunan, Ekonomi, Perniagaan, Science, Additional Science, Physics, Chemistry, Biology
DAN
Mendapat sekurang- kurangnya MUET Tahap 2 (BAND 2)
DIPLOMA
Mendapat sekurang-kurangnya PNGK 2.50 pada peringkat Diploma dalam bidang Perakaunan, Perniagaan, Pengurusan atau Pentadbiran
DAN
Mendapat sekurang-kurangnya Gred C mata pelajaran berikut pada peringkat SPM:
∎Pendidikan Syariah Islamiah, Pendidikan Al-Quran dan Al-Sunnah, Pendidikan Islam, Bahasa Arab, Tasawwur Islam, Hifz Al- Quran, Maharat Al-Quran, Usul Al-Din, Al-Syariah, Manahij Al-Ulum Al-Islamiah, Al-Adab Wa Al-Balaghah, Pendidikan Moral
∎Mathematics, Additional Mathematics
∎Bahasa Inggeris
∎Prinsip Perakaunan, Ekonomi, Perniagaan, Science, Additional Science, Physics, Chemistry, Biology
DAN
Mendapat sekurang-kurangnya MUET Tahap 2 (BAND 2)
STAM
Mendapat sekurang- kurangnya pangkat Jayyid pada peringkat STAM
DAN
Mendapat sekurang- kurangnya Gred C dalam mata pelajaran berikut pada peringkat SPM:
∎Pendidikan Syariah Islamiah, Pendidikan Al-Quran dan Al- Sunnah, Pendidikan Islam, Tasawwur Islam, Hifz Al-Quran, Maharat Al-Quran , Usul Al-Din, Al-Syariah, Manahij Al-Ulum Al- Islamiah, Al-Adab Wa Al-Balaghah, Bahasa Arab
∎ Mathematics, Additional Mathematics
∎Prinsip Perakaunan, Ekonomi, Perniagaan, Science, Additional Science, Biology, Chemistry, Physics
∎Bahasa Inggeris
DAN
Mendapat sekurang- kurangnya MUET Tahap 2 (BAND 2)
course synopsis
ACD 10203 Financial Accounting I
In this first level course, students are exposed to the financial reporting regulatory framework (introduce key players in the financial reporting environment in Malaysia; MASB, MIA, SC, CCM, Bursa etc.) and their role in the capital market, SME sector, public sector and non-profit sector (NGOs, charitable organisations etc.). Besides that, the course will introduced to the conceptual framework, elements such as assets, liabilities, equity, income and expenses, components of financial statements, statement of financial position, comprehensive income statement, statement of cash flow and changes in equity statement (how they relate to each other). Additionally, the student will be introduced to basic financial statement analysis and simple items of assets and liabilities such as cash, inventories, receivables, payable, provisions and contingent liabilities.
ACB20703 Management Accounting II
This course focuses on the application of costs and management accounting information in management decisions including preparing master budget using spreadsheet, analysing variances, evaluating product pricing and performances in responsibility accounting. The main emphasis of the course is on evaluating both quantitative and qualitative information. The course also covers issues in ethics and integrity in managerial decision making.
ACB 32202 COMPANY SECRETARY AND PRACTISE
This course provides an understanding of the company secretaries scope, role and functions in business organization. The focus is on practical development of company secretaries skills needed within corporate business environment.
ACB 21303 TAXATION II
This course covers all aspects of partnership, company taxation, investment incentives and indirect taxes.
ACB31803 BUSINESS ETHICS AND CORPORATE GOVERNANCE
This course provides an understanding of the underlying ethical theories and philosophies and value in individual, organizational, professional and societal setting. The focus will be on the practical development of skills needed with the ethical issues so as to be able to conduct one-self ethically at all time. The ethical principles is applied within the framework of good practice and corporate governance.
ACB31003 ADVANCED FINANCIAL ACCOUNTING 2
This is the fourth level course for Financial Accounting and Reporting. This course builds on knowledge and skills introduced in ACB20803/ MAS3083 Advanced Financial Accounting I and takes them to the fourth stage capabilities and competency building in MFRS. It advances the skills in consolidation by introducing more complex group structures to deal with associates, joint ventures, foreign operations. It deals with related issues such as consolidated Statement of Cash Flows and introduces advanced disclosure issues relating to operating segments, related party transactions topics.
ACB30903 ADVANCED MANAGEMENT ACCOUNTING
This course is an extension to Management Accounting II. It is conducted in a combination of lecture and seminar approaches. At the introduction, the evolution is of management accounting is discused in detail. Traditional and contemporary strategic management acounting concepts, techniques and practices are analysed and evaluated in the context of business cases. Topics covered are generally mostly at the advanced stage and include performance evaluation, management control, behavioral and ethical isues as well as recent development in management acounting. Behavioral aspects are given emphasis and students are exposed to team-work and case discussions
ACB 21203 AUDIT 1
This course focuses on the application of costs and management accounting information in management decisions including preparing master budget using spreadsheet, analysing variances, evaluating product pricing and performances in responsibility accounting. The main emphasis of the course is on evaluating both quantitative and qualitative information. The course also covers issues in ethics and integrity in managerial decision making.
ACB20803 ADVANCED FINANCIAL ACCOUNTING I
This course is an introduction course in auditing and it introduces students to the concepts and principles of auditing. It explains the role, ethics and responsibilities of public accountants, rules and regulations in auditing, preparation of audit draft and reporting. Among the topics covered in the course, it specifically focuses on the concept, process, planning, evidence, documentation and audit report.
ACB21103 TAXATION I
This course covers all aspects of individual and business taxation including capital allowances and tax administration.
ACB20603 FINANCIAL ACCOUNTING II
This is the second level course for Financial Accounting and Reporting. This course builds on knowledge and skills introduced in FAR 1. The course introduces: a) Non-current assets, property, plant and equipment, intangibles, investment properties, agriculture-biological asset, financial assets and liabilities; b) The concept of subsequent measurement for PPE, intangibles, investment properties, agriculture-biological assets, financial assets and liabilities; c) Compares and contrasts the differences between these categories of assets and their treatment; d) Discusses impairments and relate to 3.
ACB20503 MANAGEMENT ACCOUNTING I
The course is specially designed for non-accounting students. Students will be introduced and exposed to the cost and management accounting and its role in an organisation as an aid to the management functions. The course emphasis on the aspect of determining product cost, costs analysis, costs controls, and also uses and importance of cost to the management functions and the decision making process
ACB41403 PUBLIC SECTOR ACCOUNTING
This course is designed to expose students to concepts and practices of accounting in public sector together with the underlying legal provisions , rules and procedures. The coverage of the course includes techniques in practicing in financial reporting, management accounting, budgeting, evaluating performance,auditing and evaluating investments in public sector organisations. In addition, this course highlights the current developments in public sector accounting.
ACB32003 FINANCIAL REPORTING THEORY
The course aims to enhance (using comprehensive case studies) competencies to evaluate critically the role of professional accountants in society and to reinforce notions of public interest and ethics. It aims to provide an overview of professionalization of accountants and history of accounting. It draws lessons from corporate scandals and the implications for the development of accounting standards and the profession. Based on the context of specific standards such as are share-based payments, employee benefits, revenue, IFRS for SMEs, the standard setting process is evaluated. Students are exposed through comprehensive cases involving use of professional judgment and making estimates in terms of fair-value measurements and disclosures regarding accounting policy changes and estimates.
ACB31403 Accounting Information Systems
This course covers Accounting Information Systems (AIS) topics in three main parts. The first part introduces the basic concepts of AIS including its objectives, components and subsystems. This section also introduces students to the techniques of documenting accounting systems. The second section discusses in depth the business processes (cycles) that include sales, purchasing, production, human resources, and general ledger. Integration of business processes in ERP environment is also highlighted. The final section discusses the emerging issues in computer crimes, computer ethics and the roles of internal controls. Finally, a special focus will be given to selected issues related to AIS considering selected issues in IT potentially affecting AIS.
ACB20703 Management Accounting II
This course focuses on the application of costs and management accounting information in management decisions including preparing master budget using spreadsheet, analysing variances, evaluating product pricing and performances in responsibility accounting. The main emphasis of the course is on evaluating both quantitative and qualitative information. The course also covers issues in ethics and integrity in managerial decision making.
ACB41603 ADVANCED ACCOUNTING INFORMATION SYSTEM
This course covers the phase of Systm Development Life Cycle (SDLC) – systems, planning, system analysis, system evaluation and selection, system design, system conversion and implementation, as well as other systems development approaches.
ACB41703 Integrated Case Study
This is a capstone, student-centred learning course for Bachelor of Accountancy (Hons) program. The course integrates knowledge from various accounting areas including financial accounting, management accounting, taxation, audit and and business functions in solving business cases. Behavioural and ethical issues are also embedded in the course to promote professional development. Students are exposed to current issues and industry analysis in creating sustainable strategy for small businesses.
ACB42103 ACCOUNTING FOR BAITULMAL
The course aims to enhance (using comprehensive case studies) competencies to evaluate critically the role of professional accountants in society and to reinforce notions of public interest and ethics. It aims to provide an overview of professionalization of accountants and history of accounting. It draws lessons from corporate scandals and the implications for the development of accounting standards and the profession. Based on the context of specific standards such as are share-based payments, employee benefits, revenue, IFRS for SMEs, the standard setting process is evaluated. Students are exposed through comprehensive cases involving use of professional judgment and making estimates in terms of fair-value measurements and disclosures regarding accounting policy changes and estimates.