DIPLOMA IN ACCOUNTANCY

UNIVERSITY COURSES

PU 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

COURSE SYNOPSIS

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.

ECD 20203 Financial Economics

A simple Introduction offers an accessible guide to the central ideas and methods of financial economics, with examples and calculations, empirical evidence, and over 20 diagrams to support the analysis. Understand consumption and investment decisions, inter-temporal choice, indifference curves and the marginal rate of substitution, production possibilities and the marginal rate of transformation, rates of return, the financial market line, borrowing and lending, and the Fisher Separation Theorem. Portfolio theory examines expected returns, standard deviation and variance risk, covariance, correlation, asset diversification, market portfolio, a risk-free asset, the capital market line, and the Tobin Separation Theorem. The capital asset pricing model (CAPM) explores diversifiable and non-diversifiable risk, the beta risk factor, calculation of an asset’s expected return, the security market line, asset evaluation, and empirical evidence on the CAPM. Market efficiency looks at the efficient market hypothesis (EMH), weak, semi-strong, and strong form efficiency, and the literature on technical and fundamental analysis strategies to beat the market.

FBK 21303 Retirement Planning

This course emphasizes the important aspects of effective financial planning for retirement. The student should be able to understand the goal of retirement, retirement income and strategies as well as the process for retirement planning. The student should be able to understand the retirement process in determining the capital requirements for retirement. This course also highlights the differences between various retirement models.

duration

2 years (4 normal semesters dan 2 short semesters) (FULL TIME)

ENTRY REQUIREMENTS

1. Mendapat sekurang-kurangnya Gred C mata pelajaran berikut pada peringkat SPM:
 Mathematics
 Bahasa Inggeris

DAN

2. Mendapat sekurang-kurangnya Gred C SATU (1) daripada mata pelajaran berikut pada peringkat SPM:
 Pendidikan Islam
 Pendidikan Syariah Islamiah
 Pendidikan Al-Quran dan Al-Sunnah
 Tasawwur Islam
 Bahasa Arab
 Usul Al-Din
 Al-Syariah
 Manahij Al-Ulum Al-Islamiah
 Al-Adab Wa Al-Balaghah
 Hifz Al-Quran
 Maharat Al-Quran

DAN

3. Mendapat sekurang-kurangnya Gred C SATU(1) daripada mata pelajaran berikut pada peringkat SPM
 Prinsip Perakaunan
 Ekonomi
 Perniagaan
 Science
 Additional Science
 Physics
 Chemistry
 Biology

**Mata pelajaran adalah mengikut senarai mata pelajaran Sijil Pelajaran Malaysia (2019) yang disediakan oleh Lembaga Peperiksaan, Kementerian Pendidikan Malaysia.