1. Purpose

The Bachelor of Accounting is a four years program, including foundation year, that is taught in Khmer language.This program offers students knowledge and skills in financial accounting, managerial accounting, taxation and auditing. It builds the students’ competence in preparing financial statement and equip them with academic background for further study in this filed.

2. Program Leaning Outcomes

After completing the program, the students will be able to:

A. Knowledge

  • Apply fundamentals of management economics accounting and finance
  • Explain principle and record accounting operation in financial statement
  • Prepare financial statement, audit statement and tax collection

B. Cognitive Skills

  • Interpret and use the financial statement data for management purpose and analyze business operation
  • Analyze financial Statement

C. Interpersonal Skills and Responsibility

  • Work individually and in-group
  • Perform their future career with ethics

D. Numerical Skills, Information Technology and Communication

  • Use software to apply in accounting work

3. Career opportunities

After completing this program, the graduate students will be able to work as:

  • Accountant
  • Accounting Assistant
  • Bookkeeper
  • Budget Analyst
  • Auditor Assistant
  • Chief Financial Officer
  • Tax Accountant
  • Cash Manager
  • Capital Budgeting Analyst
  • Workig in the different sectors such as: Public sector, Private sector and NGO
  • Self employed
  • The students will also have opportunities to get scholarships to study abroad.

Curriculum for Bachelor of Accounting

Code Course Title No. of Credit Total Hours Other
Semester 1 Semester 2
Year I
GEC 111 General Culture Studies 3 45 0
MGT 112 Introduction to Business 3 45 0
ACC 113 Basic Accounting 3 45 0
MAB 114 Mathematics for Business 3 45 0
ENG 115 English/French/Japanese 3 45 0
ACC 121 Financial Accounting 1 3 0 45
ECO 122 Political Economy 3 0 45
STA 123 Statistics 3 0 45
COM 124 Microsoft Office 3 0 45
ENG 125 English/French/Japanese 3 0 45
Total 30 450
Year II
ACC 211 Financial Accounting 2 3 45 0
ACC 212 Managerial Accounting 1 3 45 0
ECO 213 Microeconomics 3 45 0
STA 214 Business Statistics 3 45 0
MGT 215 Principles of Management 3 45 0
BUE 216 Business English 1.5 45 0
ACC 221 Managerial Accounting 2 3 0 45
BUL 222 Business Law 3 0 45
MAF 223 Mathematics of Finance 3 0 45
MKT 224 Principles of Marketing 3 0 45
ECO 225 Macroeconomics 3 0 45
BUE 226 Business English 1.5 0 45
Total 33 540
Year III
ACC 311 Intermediate Accounting 1 3 45 0
MGT 312 Entrepreneurships 3 45 0
TAX 313 Principles of Taxation 3 45 0
ACC 314 Computer Accounting (QuickBooks Peachtree) 3 45 0
MGT 315 Human Resource Management 3 45 0
BUE 316 Business English 1.5 45 0
ACC 321 Intermediate Accounting 2 3 0 45
FIN 322 Financial Management 3 0 45
FIN 323 Fundamentals of Investment 3 0 45
ACC 324 Cambodian Accounting Standard 3 0 45
TAX 325 Advanced Taxation 3 0 45
BUE 326 Business English 1.5 0 45
Total 33 540
Year IV
ACC 411 Advanced Accounting 1 3 45 0
ACC 412 Financial Reporting 3 45 0
ACC 413 Principles of Auditing 3 45 0
ACC 414 Financial Statement Analysis 3 45 0
FIN 415 Cambodia Securities Markets 3 45 0
ACC 421 Advanced Accounting 2 3 0 45
ACC 422 International Accounting 3 0 45
ACC 423 Auditing and Assurance Services 3 0 45
RMT 424 Research Methodology 1 0 15
INT 425 Internship 8 0 0
Total 24 375
Total Credit and Hours 120 1905

Copyright © 2018 Royal University of Law and Economics (RULE). All Rights Reserved.