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The
following outlines of course content are correct at the time of
writing,
although the material (or the order in which it is covered) may be
subject to
change.
1. All courses are 3
credit
hours each, unless otherwise indicated.
2. Normally, a
course will not
be run without a minimum enrolment of students.
ACC101:
Principles of Accounting
Financial
and managerial accounting principles. Basic accounting statements,
processes,
and management applications.
ACC301:
Financial Accounting
A
study of basic accounting principles with emphasis on the recording,
reporting
and interpretation of financial data.
ACC302:
Managerial Accounting
Application
of accounting data and concepts for managerial planning and control,
including
cost accounting and responsibility accounting.
ACC303:
Computerised Accounting
This course emphasizes
the application of computers
to sound accounting practices using the QuickBooks software program. This
course is designed to give the student proficiency
in all areas of computerized accounting and knowledge for
setting up a system from start to finish by solving exercises, problems
and
tests.
ACC304:
Fundamentals of Taxation
Tax
principles applicable to business entities and individuals; tax
compliance
issues; tax planning as part of overall strategic planning process for
businesses and individuals.
ACC305:
Fundamentals of
Auditing
Study
of auditing theory and procedures. Topics include but are not limited
to the
auditor's report, structure of the profession, code of ethics,
litigation,
engagement planning, evidence, internal control, audit programs, and
statistical sampling.
ACC401:
Financial Statement Analysis
Presents
an introduction to the essential elements of the accounting and
financial
methods employed by management for evaluating the health of a business
(financial statements, ratio analysis), and allocating capital
resources (cost
of capital, time value of money, net present value, rate of return).
ACC490:
Accounting Internship
This
course provides the student experience in his/her chosen field of
study.
Through this experience, the student gains a practical understanding of
work in
the industry, experience on the job, enhancement of skills learned in
the
classroom, and contacts with professionals in the business world.
ACC495:
Accounting Project Paper
The
Project Paper will provide the students with the opportunity to find,
research,
design, implement, document, and orally present a project in the chosen
field
of study.
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DISCLAIMER: THE UNIVERSITY OF CAMBODIA RESERVES THE RIGHT TO MAKE CHANGES TO THESE CATALOGS AS IT SEES FIT, SO THAT WE HAVE THE NECESSARY FLEXIBILITY IN AN EVER-EVOLVING WORLD. |
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Last modifiedMay 1, 2007 15:07
© University of Cambodia, 2007