Bachelor of Accounting (B.Acc.)

The Department of Accounting offers a program of study leading to the degree of Bachelor of Accounting. The courses are designed primarily for students who intend to enter the accounting profession.

Programme Description

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The Department of Accounting aims to produce accounting graduates who are professionally competent and observe ethical norms. As such, the accounting curriculum has been designed to provide the conceptual framework of accounting by integrating components of Islamic and accounting knowledge. In addition, the programme offers elective courses in specific areas of accounting to meet the need for accounting with an Islamic perspective such as Accounting for Islamic Banks, Zakat Accounting and Accounting, Auditing & Governance of Islamic Financial Institutions. The programme has been granted maximum exemption of examination papers by the Association of Chartered Certified Accountants (ACCA), Malaysian Institute of Certified Public Accountants (MICPA), Chartered Institute of Management Accountants (CIMA), Institute of Chartered Accountants in England and Wales (ICAEW) and the CPA (Australia). 
 
Graduates of IIUM, within 3-5 years after graduation, will be expected to become:
 
Accounting practitioners who apply fundamental knowledge and practical skills in contributing to the betterment of the private and public organisations globally.
Accounting practitioners who lead and effectively communicate with team members in solving workplace and professional issues.
Accounting practitioners who demonstrate strong Islamic values encompassing professional and ethical responsibilities to the profession, society and the environment.
Accounting practitioners who continuously enhance their professional skills through lifelong learning and professional development.
The graduates with three years of experience in accounting are recognized by the Malaysian Institute of Accountants (MIA) for entry as Chartered Accountants (CA). 
 

Entry Requirements

 

Entry Requirements

 

The minimum entry requirement for Bachelor of Accounting is CGPA of 2.50 and a grade of “B” (or QPE of 3.00) for each of the following two courses:

 

Course Code

Course Name

 Credit Hours

ACC 1101

Financial Accounting & Reporting 1

3

ACC 1511

Management Accounting Fundamentals

3

 

Department Required Courses

 

Students are required to complete 78 credit hours of department required courses (including Practical Training) as per the following list:

 

Course Code

Course Name

Credit Hours

 

ACC 2102

Financial Accounting & Reporting 2

3

ACC 2203      

Financial Accounting & Reporting 3

3

ACC 2511      

Cost Management

3

ACC 2521

Business Finance

3

ACC 2571

Accounting and Business Information Management

3

ACC 3021

Business Finance 2

3

ACC 3104

Financial Accounting & Reporting 4

3

ACC 3123

Financial Market Institutions

3

ACC 3511      

Decision Making & Control

3

ACC 3531

Auditing Fundamentals

3

ACC 3541

Taxation 1

3

ACC 4031

Auditing and Assurance Services

3

ACC 4041

Taxation 2

3

ACC 4105

Financial Accounting & Reporting 5

3

ACC 4272

Analysis and Design of Accounting Information Systems

3

 

ACC 4291

Integrated Case Study

3

MGT 3010

Business Communication

3

 

MGT 3050

Decision Sciences

3

 

MGT 4110

Organizational Behaviour

3

 

MGT 4760

Strategic Management

3

 

LAW 3212

Company Law

3

 

LAW 3512

Commercial Law

3

 

ACC 3591

Practical Training

12

 

             

 

Elective Courses

Students are required to take elective courses of 15 credit hours from the following list:

 

 

Course Code

Course Name

Credit Hours

 

Elective: Required Course

 

ACC 4561

Accounting for Islamic Banks

3

ACC 4562

Accounting, Auditing & Governance of Islamic Financial Institutions

3

ACC 4563

Zakat Accounting      

3

ACC 4052

Public Sector Accounting

3

Elective: Choose Any One (1)

ACC 4233

Internal Audit

3

ACC 4243

Advanced Taxation

3

FIN 4780

Futures Options & Risk Management

3

FIN 4020

Investment Analysis

3

ACC 4581

Company Secretarial Practice

3

ACC 4584

Islamic Wealth Planning and Management

3

           


The requirements with regards to University required courses (22 credit hours), Kulliyyah required courses (33 credit hours), Department required courses (66 credit hours), Practical Training (12 credit hours) and with elective courses (15 credit hours). They will graduate with total credit hours of 148 (international students with 146 credit hour).


Practical Training

Students need to undertake a practical training during their 3rd year 2nd semester which is equivalent to 12 credit hours for a minimum of 26 weeks with relevant institutions. They must submit a written report on the work experience gained throughout their training period for assessment purposes. The training is noted on the student’s official transcript as `0’ credit hour of work. A pass or fail grade is given.

Courses