BACHELOR OF ACCOUNTING


Programme Overview

Bachelor of Accounting programme is recognized both nationally and internationally. The programme is recognised under Schedule 1 Accountants Act 1967.Graduates of this programme are eligible to register as members of the Malaysian Institute of Accountants (MIA), subject to three years practical accounting experience, as stipulated in Part IV of the Accountants Act 1967.


In addition, the programme is also recognised by other international professional accounting bodies. BAcc graduates from UM may get maximum exemptions from the following bodies:


Duration:  3.5 Years (7 Semester), Full time (Coursework)

Programme Structure

  1. Philosophy and Current Issues (required for Malaysian students) OR Malay Language Communication (required for International Students)
  2. Principles of Macroeconomics
  3. Business Statistics
  4. Business Communication: A Critical Thinking Approach
  5. Foundations in Financial Accounting and Reporting
  6. Cost Accounting
  7. English Language Course (1)
  8. Co-curriculum
  9. Principles of Microeconomics
  10. Management
  11. Management Information Systems
  12. Intermediate Financial Accounting and Reporting
  1. Entrepreneurship
  2. Financial Management
  3. Commercial Law
  4. Accounting Information System
  5. Advanced Financial Accounting and Reporting
  6. Principle of Taxation
  7. University Elective Courses: SHE (Cluster Emotional & Spiritual Intelligence) GQX0056 Kursus Integriti dan Anti Rasuah (KIAR)
  8. Appreciation of Ethics and Civilizations
  9. English Language Course (2)
  10. Accounting for Decision Making and Control
  11. Company Law
  12. Auditing Practices
  13. Tax Compliance
  14. Corporate Finance
  1. Corporate Accounting
  2. Accountability and Auditing
  3. Strategic Management
  4. University Elective Courses: SHE (Cluster Thinking Matters)
  5. Elective Course 1
  6. Elective Course 2
  7. Business Ethics & Corporate Governance
  8. Advanced Accounting Information System
  9. Accounting Theory and Practice
  10. Seminar in Management Accounting
  11. University Elective Courses: SHE (Cluster Technology / AI & Data Analytics)
  12. Elective Course 3
  1. Information Technology (IT) Auditing
  2. Banking Operations and Reporting
  3. Integrated Case Study
  4. University Elective Courses: SHE (Cluster Global Issue & Community Sustainability)
  5. Elective Course 4
  6. Industrial Training

Note:

  1. Students are required to take a minimum of 4 credits of English courses based on English Proficiency qualification (MUET/IELTS/TOEFL).
  2. Students are advised to take CIA3004 before registering for CIA4001.
  3. Students who wish to pursue the following professional qualifications in the future are advised to select the elective courses listed below:

Professional Qualification

  1. ICAEW
  2. CPA Australia
  3. MICPA

Suggested elective course

  1. CIF1001 Principles of Marketing
  2. CIX1004 Quantitative Analysis for Business
  3. CIA3013 Advanced Taxation: Planning and Compliance


Career Prospects

Accountant, Auditor, Tax Consultant, Financial Analyst, Budget Analyst, Management Accountant, Internal Auditor, External Auditor, Chief Financial Officer, Forensic Accountant, Payroll Specialist, Finance Manager, Credit Analyst, Risk Analyst, Investment Analyst, Compliance Officer, Accounts Executive, Financial Controller.

Tuition Fee

Local (SATU)

RM83,800

(Note: This fee is not applicable for UPU applicant)

International

RM99,100

Intake

Semester 2 (March) Intake, Academic Session 2025//2026

Entry Requirement

STPM
  • Malaysian citizen
  • Obtain a minimum CGPA of 3.30
  • Obtained a minimum Grade B- in TWO (2) Subjects
  • Obtain a minimum of grade B in the subject of Mathematics/Additional Mathematics at the SPM level
  • Obtain a minimum of grade B in the subject of English Language at the SPM level
Matriculation / Foundation
  • Malaysian citizen
  • Obtain a minimum CGPA of 3.30 from a recognised institution approved by UM Senate
  • Obtain a minimum of grade B- in TWO (2) subjects
  • Obtain a minimum of grade B in the subject of Mathematics/Additional Mathematics at the SPM level
  • Obtain a minimum of grade B in the subject of English Language at the SPM level
STAM
  • Not Offered
Diploma / Equivalent
  • Malaysian citizen
  • Possess a Diploma in the field of Accounting recognized by the Government of Malaysia and approved by the Senate of the University of Malaya with a minimum CGPA of 3.30
  • Obtain a minimum of grade B- in TWO (2) subjects
  • Obtain a minimum of grade B in the subject of Mathematics/Additional Mathematics at the SPM level
  • Obtain a minimum of grade B in the subject of English Language at the SPM level
UM SATU Foundation
  • Malaysian citizen
  • Obtain a minimum CGPA of 3.30 from a recognised institution approved by UM Senate
  • Obtain a minimum of grade B- in TWO (2) subjects
  • Obtain a minimum of grade B in the subject of Mathematics/Additional Mathematics at the SPM level
  • Obtain a minimum of grade B in the subject of English Language at the SPM level
GEC A-Level
  • Malaysian citizen
  • Obtain a recognized GCE A-Level qualification
  • Obtain a minimum of grade B in TWO (2) subjects: Accounting, Mathematics, Economics, Business Studies, Physics, Chemistry
International Baccalaureate (IB)
  • Malaysian citizen
  • Obtain a minimum score of 35 points
  • Obtain at least Grade 5 (HL) / 6 (SL) in TWO (2) subjects: Mathematics, Economics, Business Studies, Physics, Chemistry
AUSMAT
  • Malaysian citizen
  • Obtain a minimum score of 80 in the Australian Tertiary Admissions Rank (ATAR).
  • Obtain a minimum of grade B in TWO (2) subjects: Mathematics, Business Management and Enterprise, Economics, Accounting and Finance, Physics, Chemistry
STPM (not from the current year)
  • Malaysian citizen
  • Obtain a minimum CGPA of 3.30.
  • Obtain a minimum of grade B- in TWO (2) subjects
  • Obtain a minimum of grade B in the subject of Mathematics/Additional Mathematics at the SPM level
  • Obtain a minimum of grade B in the subject of English Language at the SPM level
Matriculation/Foundation(not from the current year)
  • Malaysian citizen
  • Obtain a minimum CGPA of 3.30.
  • Obtain a minimum grade of B- in TWO (2) subjects
  • Obtain a minimum of grade B in the subject of Mathematics/Additional Mathematics at the SPM level
  • Obtain a minimum of grade B in the subject of English Language at the SPM level
IPTS Foundation
  • Malaysian citizen
  • Obtain a minimum CGPA of 3.30.
  • Obtain a minimum of grade B- in TWO (2) subjects
  • Obtain a minimum of grade B in the subject of Mathematics/Additional Mathematics at the SPM level
  • Obtain a minimum of grade B in the subject of English Language at the SPM level

Additional Requirement

  • Possesses good vision, hearing, or speech and is not color blind
Senior High School Certificate (SHSC)
  • Pass with a minimum average of 70%
  • Obtain a minimum of 60% / grade B- in any TWO (2) subjects: Accounting/Mathematics/Business Studies/Economics/Physics/Chemistry
Matriculation / Foundation
  • Obtain a minimum CGPA of 3.30
  • Obtain a minimum grade of B- in any TWO (2) subjects: Accounting/Mathematics/Economics/Business Studies/Physics/Chemistry/Business in Technology/Financial Accounting/Management Accounting
Diploma
  • Obtain a minimum CGPA of 3.30
  • Obtain a minimum of grade B- in any TWO (2) subjects: Accounting/Mathematics/Economics/Business Studies/Physics/Chemistry
GEC A-Level
  • Obtain a recognize GCE A-Level Qualification
  • Obtain a minimum of grade B in any TWO (2) subjects: Accounting/Mathematics/Economics/Business Studies/Physics/Chemistry
International Baccalaureate (IB)
  • Obtain a minimum score of 35 points
  • Obtain a minimum of grade 5 (HL) / 6 (SL) in any TWO (2) subjects: Mathematics/Economics/Business Studies/Physics/Chemistry
AUSMAT
  • Obtain a minimum score of 80 in the Australian Tertiary Admissions Rank (ATAR)
  • Obtain a minimum of grade B in any TWO (2) subjects: Mathematics/Business Management and Enterprise/Economics/Accounting and Finance/Physics/Chemistry
Additional Requirements:
  • Candidates who apply must be physically fit, not suffering from any mental or physical illness and able to follow the program of study designed for this course.

English Language Requirements

  • Obtain a minimum of Band 4.0 in MUET for examinations starting from Session 1 of the year 2021, or Band 4.0 for examinations up to the year 2020, according to the validity period on the date of application
  • However, applicants without MUET but with the following results may be considered for conditional admission, provided they fulfill the MUET requirement within ONE (1) academic session:
    • Obtain at least Band 6.0 (Academic) in IELTS;
    • Obtain a minimum score of 60 in TOEFL iBT (Centre-based)
    • Obtain a minimum score of 59 in Pearson Test of English (PTE)
    • Obtain a minimum score of 169 (B1 Preliminary, B2 First, C1 Advanced, C2 Proficiency) / 200 (Occupational English Test (OET) – conventional /online)
  • Obtained a minimum English language Competency in any ONE (1) of the following requirements:
    • MUET 4.0
    • IELTS (Academic) 6.0
    • TOEFL iBT (Centre-based) 60
    • TOEFL Essentials (Online) 8.5
    • Pearson Test of English (PTE Academic) 59
    • Cambridge English Qualifications & Tests B1 Preliminary, B2 First, C1 Advanced, C2 Proficiency 169