DIPLOMA IN ACCOUNTANCY

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

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

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 20703 COST AND MANAGEMENT ACCOUNTING I

The course is an introduction to cost accounting for the purpose of decision making which covers cost concepts, costing methods and procedures, cost behaviour, cost allocation of joint products and by-product.

ACD 20903 FINANCIAL ACCOUNTING V

This course is a compulsory course for accounting programme. It provides an in-depth understanding of financial accounting in holding companies (i.e. consolidated accounts or group accounts) and government sector. This course covers important topics for accounting for group. It covers the financial accounting and reporting for group accounts. Amongstof the topics covered are; Business Combination, Accounting for Holding Companies and Company Reconstruction. This curse also introduce accounting for public sector . This part covers several topics in the Government Accounting Procedures that include topics such as the Budgeting and Auditing in Public Sector.

ACD10303 FINANCIAL ACCOUNTING II

The course covers all aspects of accounting for assets. It focuses on the recognition, measurement, and disclosure of the important current assets items and non-current items in the statement of financial position that includes cash, receivables, inventories, short-term investment, non-current assets, natural resources and intangible assets. Where applicable, emphasis is placed on compliance with approved accounting standard.

ACD10203 FINANCIAL ACCOUNTING I

The course is an introduction to Financial Accounting which covers topic of the purpose and objectives of accounting, accounting procedures and systems, adjustments, preparation of final accounts and computation of financial ratio.

ACD10603 FINANCIAL ACCOUNTING III


This course is a continuation of Financial Accounting II and covers all aspects of accounting for liabilities, equities, taxation, incomplete record, cash flow statement and financial statement of a company.”

ACD 20703 COST AND MANAGEMENT ACCOUNTING I

The course is an introduction to cost accounting for the purpose of decision making which covers cost concepts, costing methods and procedures, cost behaviour, cost allocation of joint products and by-product.

ACD20803 FINANCIAL ACCOUNTING IV

This course provides the theoretical background and accounting treatment to equip students with understanding of techniques, concepts and principles in preparing specialized accounts including accounting for branch, contract, leasing and hire purchase, joint venture, non-profit organization and partnership.

ACD21103 ACCOUNTING INFORMATION SYSTEM

This course is to convey a basic knowledge of manual and computerized accounting systems by highlighting the importance of computer based accounting information system in processing and presenting accounting information for decision making. This course includes an overview of transaction processing systems, e-commerce, ethics and internal controls in information technology environment. The course is also emphasized on the usage of accounting package for computer lab session.

ACD 21203 TAXATION

This course serves as an introductory course on Malaysian Taxation covering certain aspects of income tax. Topics include tax chargeability for employment, dividend, interest, and rental, taxation on business income and capital administration. Inland Revenue guidelines, practices and latest Malaysian tax cases have been included to clarify and highlight contentious issues.

ACD21403 ACCOUNTING FOR ISLAMIC INSTITUTIONS

This course deals with accounting practices in Islamic Institutions, which covers Islamic bank, takaful, baitumal, waqf and zakat.

ACD 21303 AUDITING

This course serves as an introductory course on Malaysian Taxation covering certain aspects of income tax. Topics include tax chargeability for employment, dividend, interest, and rental, taxation on business income and capital administration. Inland Revenue guidelines, practices and latest Malaysian tax cases have been included to clarify and highlight contentious issues.