Bachelor of Accounting Academic Session 2010/2011
Vision Transforming Higher Education for a Sustainable Tomorrow
Mission USM is a pioneering, transdisciplinary research intensive university that empowers future talent and enables the bottom billions to transform their socio-economic well-being
Address during academic session
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Programme of Study
Mission and Objective of the University………………………………..
Academic Calendar ….……………………………….…………………
Bachelor of Accounting ….…………………………….……………….
Programmme Objective .………………………………………
Exemptions from Professional Accounting Examination Papers
Main Administrative Staff ……………………………………..
List of Staff School of Management ……………………………
Top Management …………………………………….
School Administrative Staff ………………………….
List of Academic Staff ……………………………….
Academic System and General Information ………………….…….…...
Information on Course Registration……………………………
Interpretation of Unit/Credit …...……………………………...
Examination System ……………………………………….......
Unit Exemption/Credit Transfer ……..………….………….....
Academic Intergrity ……..…………………………………….
USM Mentor Programme………………………………………
Student Exchange Programme…………………………………
University Requirements ………………….....…….…………….....…….
Summary of University Requirements …………………….……
Bahasa Malaysia …….………….....…….…………….....…….
English Language …….………….....…….……………............
Local Students – Islamic and Asian Civilisations/ Ethnic Relations …………………..…………….....…….…….
International Students – Malaysian Studies/Option .....….…….
Third Language/Co-Curriculum/Skill Courses/Options .....…....
The Program Structure and Graduation Requirements ...…….………….
Course Code ….…………….....…….……………....................
The Curriculum Structure ….…………….....…….…………...
Course Synopses ……………….....…….……………...............
General Information …….………….....…….……………......................
External Examiners ………………………………...……….....
Career Options ………………………………...……….............
Prizes and Dean’s Awards ………………………………...……
The School’s Society ………………………………...…………
Graduate Studies Programmes ………………………………....
The Study Abroad Scheme ………………………………...…… 69
Index………………………………………………………………………………. 71 Readers’ Feedback………………………………………………………………… 73 Prepared by the School of Management
ACADEMIC CALENDAR 2010/2011 (12 JULY 2010 – 10 JULY 2011) FOR ALL SCHOOLS (EXCEPT SCHOOL OF MEDICAL SCIENCES/ DENTAL SCIENCES) Registration For New Students - Saturday-Sunday, 3 – 4 JULAI 2010 WEEK 1 2 3 4 5 6 7 8 9 -10 11 12 13 14 15 16 17 18 19 20 21 – 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 -52
DATE Monday, 12/07/10 - Friday, 16/07/10 Monday, 19/07/10 - Friday, 23/07/10 Monday, 26/07/10 - Friday, 30/07/10 Monday, 02/08/10 - Friday, 06/08/10 Monday, 09/08/10 - Friday, 13/08/10 Monday, 16/08/10 - Friday, 20/08/10 Monday, 23/08/10 - Friday, 27/08/10 Monday, 30/08/10 - Friday, 03/09/10 Saturday, 04/09/10 - Sunday,19/09/10 Monday, 20/09/10 - Friday, 24/09/10 Monday, 27/09/10 - Friday, 01/10/10 Monday, 04/10/10 - Friday, 08/10/10 Monday, 11/10/10 - Friday, 15/10/10 Monday, 18/10/10 - Friday, 22/10/10 Monday, 25/10/10 - Friday, 29/10/10 Saturday,30/10/10 - Thursday,07/11/10 Monday, 08/11/10 - Friday, 12/11/10 Monday, 15/11/10 - Friday, 19/11/10 Monday, 22/11/10 - Friday, 26/11/10 Saturday, 27/11/10 - Sunday, 26/12/10 Monday, 27/12/09 - Friday, 31/12/10 Monday, 03/01/11 - Friday, 07/01/11 Monday, 10/01/11 - Friday, 14/01/11 Monday, 17/01/11 - Friday , 21/01/11 Monday, 14/01/11 - Friday , 28/01/11 Saturday,29/01/11 - Sunday , 6/02/11 Monday, 07/02/11 - Friday, 11/02/11 Monday, 14/02/10 - Friday, 18/02/11 Monday, 21/02/11 - Friday, 25/02/11 Monday, 28/02/11 - Friday, 04/03/11 Monday, 07/03/11 - Friday, 11/03/11 Monday, 14/03/11 - Friday, 18/03/11 Monday, 21/03/11 - Friday, 15/03/11 Monday, 28/03/11 - Friday, 01/04/11 Monday, 04/04/11 - Friday, 08/04/11 Saturday, 09/04/11 - Sunday,17/04/11 Monday, 18/04/11 - Friday, 22/04/11 Monday, 25/04/11 - Friday, 29/04/11 Monday, 02/05/11 - Friday, 06/05/11 Sunday, 07/05/11 - Sunday, 10/07/11
ACTIVITIES ] ] ] ] ] ] ] ]
Teaching Learning Period
MID-TERM BREAK ] ] ] ] ] ] ] ] ] ]
Teaching Learning Period
Revision Week Examinations SEMESTER BREAK
] ] ] ] ] ] ] ] ] ] ] ] ] ] ] ] ] ] ]
Teaching Learning Period MID-TERM BREAK Teaching Learning Period
Revision Week Examinations LONG VACATION
COURSE DURING LONG-TERM BREAK [KSCP] 44 - 45 46 - 47 48 49 - 52
Saturday, 07/05/11 Monday, 23/05/11 Monday, 06/06/11 Sunday, 11/06/11
Sunday,22/05/11 Friday, 03/06/11 Friday, 10/06/11 Sunday, 10/07/11
Break Teaching Examination Break
Courses in Health Campus will begin/end earlier due to different holiday schedules.
THE BACHELOR OF ACCOUNTING 1.1 INTRODUCTION The Bachelor of Accounting Degree programme was first offered in the 1999/2000 academic session. The Bachelor of Accounting degree graduates are recognised by the Malaysian Institute of Accountants [MIA]. This recognition means that the graduates will be accepted as Certified Accountants after gaining 3 years working experiences at an accounting firm or industry. From the beginning, the School of Management has received the MIA input in designing the curriculum for the programme. The MIA input is deemed to be important because: •
MIA has an Action Committee comprising Deans of Schools/Faculties of the public institutes of higher learning that offer accounting programmes as well as professional accounting practitioners. This factor is important because the Committee has the capacity to study the course offering structure in a holistic manner from both the academic as well as the professional aspects of accounting.
MIA is the professional quality control association in the field of accounting.
MIA is a member of the International Accounting Standards Board responsible for studying accounting standards besides current local and international accounting issues.
The MIA input includes topics suggested by the International Federation of Accountants [IFAC] that are considered relevant by the School of Management.
With the MIA’s input, the Bachelor of Accounting degree programme has successfully combined the expertise and experience of both accounting professionals as well as accounting academics. This has resulted in the enhancement of the programme. Apart from the MIA’s involvement, the programme also receives feedback from one of the members of the Malaysian Institute of Certified Accountants [MICPA], a representative of the Department of the National Accountants and a representative of a renowned audit firm.
This programme received MIA accreditation on 30 September 2000. As such, graduates of the programme can apply to become Chartered Accountants after gaining a 3-year working experience in the field of accounting or a related field. With effect from the 2002/2003 Academic Session, students need to complete their studies in 4 years. The 4-year curriculum has been examined by audit firms, management consultants, company managers and financial consultants. It is necessary to ensure that the curriculum content can fulfil market needs. 1.2 PROGRAMME OBJECTIVE The Bachelor of Accounting degree programme has a very clear objective, i.e., to produce accountants who can meet the development objective of the country. The degree programme aims to produce graduates who: • • • • •
can perform accounting functions. possess communication and interpersonal skills. are ethical, confident and capable of expressing logical views, and possess a good attitude. are sensitive to and are capable of keeping up with current developments as well as developments in technology. are team players, professional and possess leadership skills.
1.3 LEARNING OUTCOMES After students completed their studies at the School of Management with Honours degree in Bachelor of Accounting, they are expected to: (i)
gain knowledge in the fields of endeavor and areas of study.
develop and sharpen technical skills, practical skills and demonstrate the ability to form perceptions towards guided feedback.
use scientific thinking skills in conducting research works and obtain basic information and objectives.
have the communication skills to manage, process, analyze and apply information for decision making.
perform duties in a team and are able to solve problems associated with group work such as conflict, motivation and contribution.
exhibit characteristics of leadership and management professional qualities with integrity without compromising the norms and values of Eastern societies.
manipulate and enhance the skills of information technology in implementing management activities such as planning, organization, leadership, control, and decision making.
(vii) be sensitive and concentrate on the development of knowledge by focusing on the need to be competitive and to be sustainable. (viii) apply new practices in the field of business management from entrepreneurial skills gained through lectures, teaching, and practical training. (ix)
demonstrate the leadership skills and are innovative in creating opportunities through entrepreneurship.
1.4 EXEMPTIONS FROM PROFESSIONAL ACCOUNTING EXAMINATION PAPERS (as of the date of the preparation of this handbook) Graduates of School of Management, Universiti Sains Malaysia are exempted from certain papers offered by the professional accounting bodies. Currently, the university has a close collaboration with: • • • •
CIMA – The Chartered Institute of Management Accountants MICPA – The Malaysian Institute of Certified Public Accountants CPA Australia – Australian Society of CPAs ACCA – The Association of Chartered Certified Accountants
MAIN ADMINISTRATIVE STAFF DEAN
Assoc. Prof. Datoâ€™ Ishak Ismail
Datin Dr. Joriah Muhammad (Academic and Student Development)
Assoc. Prof. Zamri Ahmad (Postgraduate Studies and Research)
Dr. Azizah Omar (Industry and Community Network)
SENIOR ASSISTANT REGISTRAR/ ASSISTANT REGISTRAR
Ms. Nur Mariyam Musa (Assistant Registrar)
Ms. Balkhis Said
(Senior Assistant Registrar)
CHAIRPERSON OF PROGRAMME/COORDINATOR
Dr. Mahmod Sabri Haron
Mr. Quah Chun Hoo (Organisational Management)
Assoc. Prof. T. Ramayah (Leadership Program & Continuous Education)
Dr. Amirul Shah Md Shahbudin (Accounting)
Dr. Noor Hazlina Ahmad (International Business)
Dr. Siti Rohaida Mohamed Zainal (Post Graduate Studies)
Dr. Abdul Hadi Zulkafli (Finance)
Mr. Soh Keng Lin (Operational Management)
Mr. Yusof Hamdani bin Jalalludin (ICT Program & Webmaster)
1.6 LIST OF STAFF AT SCHOOL OF MANAGEMENT Please refer to www.management.usm.my for details. 1.6.1 TOP MANAGEMENT DEAN Assoc. Prof. Datoâ€™ Ishak Ismail
DEPUTY DEAN (a)
Academic and Student Development Datin Dr. Joriah Muhammad
Postgraduate Studies and Research Assoc. Prof. Zamri Ahmad
Industry and Community Network Dr. Azizah Omar
Accounting Dr. Amirul Shah Md. Shahbudin
Finance Dr. Abdul Hadi Zulkafli
International Business Dr. Noor Hazlina Ahmad
Marketing Dr. Mahmod Sabri Haron
Organisational Management Mr. Quah Chun Hoo
Operation Management Mr. Soh Keng Lin
Leadership Program & Continuous Education Assoc. Prof. T. Ramayah
Post Graduate Studies Dr. Siti Rohaida Mohamed Zainal
ICT Program & Webmaster Mr.Yusof Hamdani Jalalludin
SCHOOL ADMINISTRATIVE STAFF (a)
Senior Assistant Registrar Ms. Balkhis Said
Assistant Registrar Ms. Nur Mariyam Musa
Research Officer Ms. Rapida Saimi
Chief Administrative Assistant (Clerical/Operations) Mr. Md. Noor Din
Administrative Assistant (Clerical/Operations) Ms. Dasyilahanim Mohd Desa Ms. Maziah Adam Mr. Mohd Yusoff Ismail Ms. Norhaida Abd Hamid Ms. Rosnah Mohamad Saleh Ms. Rusnah Che Amat Ms. Sufiah Abdul Kadir
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Administrative Assistant (Secretarial) Datin Zaini Zainon Ms. Maizatulhana Muhamad Ms. Siti Fatimah Mohd Norddin Technician Mr. Muhamad Rizal b. Mohamed Radi Ms. Norliza Mohd Ibarahim Office Assistant Mr. Farid Anuar Md. Jasmin Mr. Khairi Hashim
1.6.3 LIST OF ACADEMIC STAFF 1.
ACCOUNTING Chairman Dr. Amirul Shah Md. Shahbudin
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Lecturer Professor Fauziah Md. Taib Dr. Adeline Lau Hooi Ping Dr. Ainuddin Bahari Dr. Dayana Jalaludin Dr. Md. Harashid Haron Dr. Phua Lian Kee Mr. Ang Jili Mr. Ali Nawari Hassan Dr. Chee Hong Kok Mr. Lok Char Lee 2.
FINANCE Chairman Dr. Abdul Hadi Zulkafli Lecturer Assoc. Prof. Zamri Ahmad Datin Dr. Joriah Muhammad Dr. Eliza Nor Dr. Haslindar Ibrahim Dr. Hooy Chee Wooi Dr. Tajul Ariffin Masron Mr. Ahmad Zainuddin Salleh Mr. Zainon Harun
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MARKETING Chairman Dr. Mahmod Sabri Haron
Lecturer Assoc. Prof. Datoâ€™ Ishak Ismail Dr. Azizah Omar Dr. Malliga a/p Marimuthu Mr. Mohd Shafie Ariffin Dr. Norizan Mat Saad# Mr. Shahidan Shafie Dr. Siti Hasnah Hassan 4.
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ORGANISATIONAL MANAGEMENT Chairman Mr. Quah Chun Hoo
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Lecturer Assoc. Prof. Aizzat Hj Mohd Nasurdin Dr. Azura Abdullah Effendi Dr. Daisy Kee Mui Hung Dr. Hasliza Abdul Halim Dr. Hazril Izwar Ibrahim Dr. Lilis Surienty Abd. Talib Dr. Mohd Anuar Arshad Dr. Noor Hazlina Ahmad Dr. Siti Rohaida Mohamed Zainal Mr. Mohd Yusoff Zainun Hamzah Ms. Adida Yang Amri*
OPERATION MANAGEMENT Chairman Mr. Soh Keng Lin
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Lecturer Assoc. Prof. Ramayah Thurasamy Mr. Mohd. Mokhtar Ali Mr. Yusof Hamdani Jalalludin Ms. Marini Nurbanum Ms. Noorliza Karia** Dr. Wong Wai Peng 6.
INTERNATIONAL BUSINESS Chairman Dr. Noor Hazlina Ahmad
Lecturer Datin Dr. Joriah Muhammad Dr. Anees Janee b. Ali @ Hamid Ms. Iman Khalid A. Qader Dr. Khairul Anuar Mohammad Shah Dr. Shankar a/l Chelliah Dr. Yusliza Mohd Yusoff
* On secondment to MIMOS. ** On Study Leave under USM. # On unpaid leave.
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LIST OF INDUSTRIAL ADVISOR PANEL 1.
Encik T. T. Yew Managing Director Motorola Technology Sdn Bhd Plot 2, Bayan Lepas Technoplex Industrial Park, Mukim 12SWD 11900 Bayan Lepas, Penang Fax : 04-6439170
Encik Badlisyah Abdul Ghani Head of Islamic banking ED/CEO of CIMB Islamic Bank Tingkat 36, Menara Bumiputra Commerce 11 Jalan Raja Laut 50350 Kuala Lumpur Fax : 03-26910377
Encik Ng Swee Weng Partner KPMG 1st Floor, Wisma Penang Garden 42 Jalan Sultan Ahmad Shah 10050 Pulau Pinang Fax : 04-2271888
Dato’ Seri Ahmad Farid Ridzuan Group Chief Executive Media Prima Berhad Sri Pentas No.3 Persiaran Bandar Utama 47800 Petaling Selangor Darul Ehsan Fax : 03-77273014
Dato’ Mohd Nazmi Mohd Salleh Chairman NADICORP Holdings Sdn. Bhd. Wisma Wahida No. 38, Jalan Chow Kit 50350 Kuala Lumpur Fax : 03-40446835
2.0 ACADEMIC SYSTEM AND GENERAL INFORMATION 2.1 Information on Course Registration Students are reminded that course registration is official and final. As such, the following details need to be checked carefully to avoid errors and problems, to: ▪ ▪ ▪ ▪ ▪ ▪ ▪
Course code Units Classification of course Class timetables Course prerequisite Conditions imposed by the School Maximum and minimum units allowed for registration
Academic Advisory (i)
Students should plan their courses for the entire duration of their studies.
Students should meet and discuss their course registration with their academic advisors.
The following information can be obtained from Healthy Campus (Kampus Sejahtera) (www.healthycampus.usm.my) portal prior to the registration activity. ▪ ▪ ▪ ▪ ▪
Academic advisory information Academic information such as academic status, GPA, CGPA, and year of study Cumulative Statement of Grades (CANGRED) List of courses offered in all Schools/Centres Teaching and learning timetables for all Schools/Centres
E-Daftar (E-Registration) E-Daftar allows USM’s First Degree and Diploma students to register courses through websites that can be accessed from USM’s Healthy Campus (Kampus Sejahtera) Portal. The students with active academic status and those that do not have any case that is still pending with the University are allowed to register courses through E-Daftar. The period of registration under E-Daftar for Semester I usually starts on the second week of June and ends a day before the start of Semester I, the period of Semester II usually starts two days before Semester I 'provisional' exam result is released and ends a day before Semester II starts. The actual period of registration under E-Daftar will be announced by the office of the Data & Record Processing Unit (DRPU) (Unit Pemprosesan Data & Rekod). The usually period falls during the Revision Week of every semester and a notice will be displayed on the school/centres/hostels bulletin board and in USM’s website.
Under E-Daftar, students can register all the courses except co-curriculum courses. Preregistration of co-curriculum courses is usually conducted during the second half of the preceding semester by the office of Co-Curriculum Programme (the Division of Academic & International Affairs). Co-curriculum courses will be included in the registration account of the students prior to the E-Daftar activity, only if their preregistration application is successful. The course registration activity is managed by the office of Data & Record Processing Unit (DRPU), Academic Management Section, Registry Department (04-6532925/ 04-6533169/04-6534195). On-line Course Registration Activity On-line Course Registration (OCR) (Pendaftaran Kursus Dalam Talian) is meant for students on Probation status (P1/P2) and for students who could not participate in the registration activity under the E-Daftar system. OCR is usually conducted on the first day of the semester. Each school is responsible for scheduling this activity. Students must refer to the schedule at their respective school notice boards. Prior to OCR, students are required to get the following documents from Healthy Campus Portal/School/Centre: (i) (ii)
Course Registration Form Cumulative Statement of Grades (CANGRED)
Students must obtain the signature of their Academic Advisor for the courses they intend to register under OCR Class Timetable and List of Courses Offered Class timetables and list of courses offered will be prepared by the respective schools and displayed on the notice boards. Students must refer to both of them before selecting their courses. Students are not allowed to register for courses where there is overlapping of lecture hours. Registration of Language and Co-Curriculum Courses (i)
All matters pertaining to the registration, adding or dropping of Language and co-curriculum courses will be managed by the School of Languages, Literacies and Translation and the office of Co-Curriculum Programme (the Division of Academic & International Affairs) respectively.
Pre-registration of co-curriculum courses is conducted by the office of Co-Curriculum Programme (the Division of Academic & International Affairs) usually during the second half of the preceding semester.
After the selection process (for curriculum courses), successful candidates will have their courses registered automatically into the system before the E-Daftar and the on-line course registration activities begin.
If there is a need to drop any course (Language and co-curriculum courses), it must be done within the first week of the semester. A penalty of RM50.00 will be imposed if a course is dropped after the first week.
Classification of Types of Courses Students are allowed to register for any course provided they fulfill the mandatory pre-requisites of the course. Registration of courses to fulfill the requirements of a programme of study is classified into the following course code types: T - Core (Major) Courses E - Elective Courses M - Minor Courses U - University Courses --------------------------------------------------------------------------------------------------Y - Audit courses which are taken solely Performance/grades of these for acquiring knowledge courses will not contribute to the overall calculation of Z - Special courses for which a minimum grade point average, and total 'C' grade (Pass) is required before being number of credits required allowed to proceed to a higher level for graduation course (as a prerequisite) Maximum and Minimum Units Allowed for Registration per Semester (a)
Course Registration by "Active" Students The minimum and maximum units allowed for registration in each semester are as follows:
The maximum limit permitted includes units for co-curriculum and repeated courses. Students are allowed to exceed this maximum limit for Practical Training/Teaching Practice/Industrial Training which are conducted during the long vacation.
The maximum and minimum units are final. Deans cannot waive this ruling at their discretion. However they have the prerogative to allow a student to register less than the minimum units allowed, although this is only for those students who have exceeded the minimum residential requirement.
Course Registration by "Probationary" Students The minimum and maximum units allowed for registration in each semester by "Probationary" students are as follows: Academic Status
Probation I (P1)
Probation II (P2)
Course Verification Slip The verification slip issued to students after the course registration must be checked carefully to ensure that there are no errors. If there are any errors regarding courses registered, corrections must be done immediately in E-Daftar system/at the respective schools during the registration period. Adding of Courses/Late Registration Adding of courses without a valid reason is not allowed after the registration period. However, consideration may be given as follows: (i)
Adding of courses/late registration, with valid reasons, may be approved by the Dean/Deputy Dean in the first and second week only, and is subject to a penalty of RM50.00.
Adding of courses during the third week, with valid reasons, may be recommended by the Dean/Deputy Dean before forwarding to The Data Processing & Records Unit, subsequently for consideration by the Deputy Vice Chancellor (Academic), and is subject to a penalty of RM 50.00.
Requests for adding of courses after the third week will not be entertained.
Dropping of Courses Students are allowed to drop courses by the sixth week on condition that they have abided by the following ruling stipulated by the University: (i)
Student must complete the relevant form to drop the course, with the recommendation of the lecturer and the Deanâ€™s approval, and then submit the form to the Examinations Unit.
Student intending to drop a Language course must obtain the signature and stamp of the Dean of the School of Languages, Literacies and Translation as well as the signature and stamp of the Dean in his/her School.
Student intending to drop a co-curriculum course must obtain the signature and stamp of the Deputy Vice-Chancellor (Academic & International Affairs) as well as the signature and stamp of the Dean in his/her School.
This privilege to drop a course should not be abused. A lecturer at his/her discretion can not recommend a student's request to drop a course if the student has not been serious about the course, e.g. not attending lectures, tutorials, practical training or not doing the coursework. In such cases, students can be barred from taking the examination, given a grade of 'X', and hence not allowed to take the course during the long vacation (KSCP).
Updating of Academic Records The student's academic record details are printed in the "CANGRED". Students are advised to check these details and if they find any incorrect details, they can update the information by using specific forms, which are available at their respective schools or at the Data Processing & Records Unit (Level 5, Chancellory Building). Students should inform their respective School and the Data Processing & Records Unit of any change in their semester, permanent and/or emergency addresses. 2.2 Interpretation of Unit/Credit (a)
Unit Each course is given a value, which is called a UNIT. The unit is determined by the scope of its syllabus and the workload for the students. In general, a unit is defined as follows: Type of Course
Definition of Unit
1 unit is equivalent to 1 contact hour per week for 13 - 14 weeks in one semester.
1 unit is equivalent to 1.5 contact hours per week for 13 - 14 hours in one semester
1 unit is equivalent to 1.5 contact hours per week for 13 - 14 weeks in one semester.
Industrial Training/ Teaching Practice
1 unit is equivalent to 2 weeks of training.
Contact Contact is defined as formal face to face meeting between the academic staff and his/her students and it may take the form of lectures, tutorials, seminar, laboratory and field work.
Accumulated Credit Unit Units registered and passed are known as credits. To graduate, students must accumulate the total number of credits stipulated for the programme concerned.
2.3 Examination System Examination would be held at the end of every semester. Students have to sit for the examination of courses they have registered. Students are required to settle all fees due and fulfill the standing requirements for lectures/tutorials/practical and other requirements before being allowed to sit for the examination of courses they registered. Course evaluation will be based on two components of coursework and final examinations. Coursework evaluation includes tests, essays, projects, assignments and participation in tutorials. Duration of Examination Evaluated Courses 2 units 2 units 3 units or more 3 units or more
Examination Duration 1 hour for coursework of more than 40% 2 hours for coursework of 40% and below 2 hours for coursework of more than 40% 3 hours for coursework of 40% and below
Barring from Examination Students will be barred from sitting the final examination if they did not satisfy course requirements such as being absence from lectures and tutorials, and have not completed/fulfilled the required components of coursework. Students also will be barred from sitting the final examination if they have not settled their academic fees. A grade 'X' would be awarded for a course in which a student is barred. Grade Point Average System Student evaluation achievement for courses registered will be as follows: Alphabetic Grade Grade Points
Students awarded with grade 'C-' and below for a particular course would be given a chance to improve their grades by repeating the course during the KSCP (lower case) or normal semester. Students awarded with grade 'C' and above for a particular course will not be allowed to repeat the course. The achievements of students in any semester are based on Grade Point Average (GPA) achieved from all the registered courses in a particular semester. GPA is the indicator to determine the academic performance of students in any semester. CGPA is the Cumulative Grade Point Average accumulated by a student from one semester to another during the years of study. The formula to compute GPA and CGPA is as follows: n
âˆ‘ Ui Mi Grade Point Average =
âˆ‘ Ui i=1
where n = Number of courses taken Ui = Course units for course i Mi = Grade point for course i Example of calculation for GPA and CGPA:
Course ABC XX1 ABC XX2 BCD XX3 CDE XX4 EFG XX5 EFG XX6
Unit 4 4 3 4 3 2 20
Grade Point (GP) 3.00 2.33 1.67 2.00 1.33 2.67
Grade (G) B C+ CC D+ B-
Total GP 12.00 9.32 5.01 8.00 3.99 5.34 43.66
Grade Point (GP) 1.00 2.33 2.00 2.67 3.33
Grade (G) D C+ C BB+
Total GP 3.00 9.32 8.00 10.68 9.99 40.99
43.66 20 = 2.18
Course ABC XX7 ABB XX8 BBC XX9 BCB X10 XYZ XX1
Unit 3 4 4 4 3 18
40.99 18 = 2.28
Total Accumulated GP 43.66 + 40.99 84.65 CGPA = Total Accumulated Unit = = 38 = 2.23 20 + 18 From the above examples, the CGPA is calculated as the total grade point accumulated for all the courses registered divided by the total number of units registered. Courses During the Long Vacation (Kursus Semasa Cuti panjang) (KSCP) KSCP is offered to students who have taken a course earlier and obtained a grade of 'C-', 'D+', 'D', 'D-', 'F' and 'DK' only. Students who have obtained 'X' or 'F*' grade are not allowed to take the course during KSCP. The purpose of KSCP is to: (i)
Give an opportunity to students who are facing time constraints for graduation.
Assist students who need to accumulate a few more credits for graduation.
Assist "probationary" students to redeem their academic status.
Assist students who need to repeat a prerequisite course, which is not offered in the following semester.
However, this opportunity is only given to students who are repeating the courses that they have attempted before and achieved a grade as stipulated above, provided that the course is being offered. Usually, formal lectures are not held, and teaching is via tutorials. The duration of KSCP is 3 weeks, i.e. 2 weeks of tutorial and 1 week of examination, all held during the long vacation. The KSCP schedule is available in the University's Academic Calendar. KSCP Implementation (a)
Students are allowed to register a maximum of 3 courses and the total number of units registered must not exceed 10.
Marks/grades for coursework are taken from the best marks/grades obtained for a particular course in the normal semester. The final overall grade is determined as follows: Final Grade = The best coursework marks or grade + Marks or grade for KSCP examination
GPA calculation involves the LATEST grade (obtained in KSCP). It also involves the courses taken in the second semester and those repeated in KSCP. If the GPA during KSCP as calculated above is 2.00 or better, the academic status is active even though the academic status for the second semester was probation. However if the GPA for KSCP (as calculated above) is 1.99 or below, the academic status is unchanged for the second semester.
Graduating students (those that have fulfilled the graduation requirements) in the second semester are not allowed to register for KSCP.
Academic Status Active Status: Any student who achieves a GPA of 2.00 and above for any examination in a semester will be recognised as ACTIVE and be allowed to pursue his/her studies for the following semester. Probation Status: A probation status is given to any student who achieves a GPA of 1.99 and below. A student who is under the probation status for three consecutive semesters (P1, P2, FO) will not be allowed to pursue his/her studies at the university. On the other hand, if the CGPA improves to 2.00 or above, the student concerned will be allowed to pursue his studies and will be maintained at P2 status. Without any prejudice to the above regulations, the University Examination Council has the absolute right to terminate any student's studies if his/her achievement do not satisfy and do not fulfill the accumulated minimum credit in line with the number of semesters completed by the student as given in the table below. Number of Semesters
Total Accumulated Minimum Credit Units Pure
End of 4 semester
End of 6 semester
End of 2 semester
End of 8 semester
The University Examination Council has the right to terminate any student's studies due to medical reasons and other reasons such as failure to register for courses,failure to take and/or bring the examination card in an examination will out valid reasons. Such students can be disqualified from pursuing his/her studies. Examination Result A provisional result (pass/fail) through the Tele-academic line: (600-83-7899) would be released and announced after the School Examination Council meeting and presumably one month after examination.
Full result (grade) through the Tele-academic line: (600-83-7899) will be released and announced after the University Examination Council meeting and is usually two weeks after the provisional results are released. The official semester results (SEMGRED) will be issued to students during the second week of the following semester. 2.4 Unit Exemption/Credit Transfer Definition of Unit Exemption Unit exemption is defined as the total number of units given to students who are pursuing their studies in USM that are exempted from the graduation requirements. Students only need to accumulate the remaining units for graduating purpose. Only passes or course grades accumulated or acquired in USM will be included in the calculation of the Cumulative Grade Point Average (CGPA) for graduation purpose. Regulations and Implementation of Unit Exemption (a)
Diploma holders from recognised Public and Private Institutions of Higher Learning: (i)
Unit exemption can only be given to courses taken at diploma level.
Courses for unit exemption may be combined (in two or more combinations) in order to obtain exemption of one course at degree level. However if the School would like to approve only one course at the diploma level for unit exemption of one course at degree level, the course at diploma level must be equivalent to the degree course and has the same or more units.
Courses taken during employment (in service) for diploma holders cannot be considered for unit exemption.
The minimum achievement at diploma level that can be considered for unit exemption is at least 'C' grade or 2.0 or equivalent.
The total number of semesters exempted should not exceed two semesters.
In order to obtain unit exemption for industrial training, a student must have work experience continuously for at least two years in the area. If a student has undergone industrial training during the diploma level study, the student must have work experience for at least one year.
The students are also required to produce the report on the level and type of work performed. Industrial training unit exemption cannot be considered for semester exemption as the industrial training is carried out during the long vacation in USM. (vii) Unit exemption for university and option courses can only be given for courses such as Bahasa Malaysia (LKM400). English Language, Islamic and Asian Civilisations as well as co-curriculum. (b)
IPTS (Private Institution of Higher Learning) USM Supervised/External Diploma Graduates (i)
Students who are IPTS USM supervised/external diploma graduates are given unit exemption as stipulated by the specific programme of study. Normally, unit exemption in this category is given as a block according to the agreement between USM (through School that offers the programme) with the IPTS.
Students from recognised local or foreign IPTA (Public Institution of Higher Learning)/IPTS who are studying at the first degree level may apply to study in this university and if successful, can be considered for unit exemptions subject to the following conditions: (i)
Courses taken in the previous IPT are equivalent (at least 50% of the course must be the same) with courses offered in USM.
Students taking courses at advanced diploma level in IPT that is recognised to be equivalent to the first degree course at USM, may be considered for unit exemption as in (c)(i).
The total maximum unit exemption allowed should not exceed one third of the total unit requirement for graduation.
Total Number of Exempted Semesters Semester exemption is based on the total unit exempted that is equivalent to a semester for a particular programme. Program
Units Required for Graduation
100 - 126
Total Number of Units Exempted
Total Number of Semester Exempted
15 - 29
16 - 32
130 - 150
Definition of Credit Transfer Credit transfer is defined as the recognition of a total number of credits obtained by USM students taking courses in other IPTA (Public Institution of Higher Learning) within the period of study at USM, and is combined with credits obtained at USM to fulfil units requirement for his/her programme of study. The transfered examination result or grades obtained in courses taken at other IPTA will be combined in the Cumulative Grade Point Average (CGPA) calculation. Category of Students Who Can Be Considered for Credit Transfer USM full-time first degree level students who would like to attend specific first degree level courses at other IPTA. USM full-time diploma level students who would like to attend specific diploma level courses at other IPTA. Conditions (a)
Basic and Core Courses (i)
Credit transfer can only be considered for credits obtained from other courses in other IPTA that are equivalent (at least 50% of the content are the same) with the courses offered by the programme.
Courses that can be transferred are only courses that have the same number of units or more. For equivalent courses but with less number of units, credit transfers can be approved by combining a few courses. Credits transferred are the same as the course units as offered in USM.
The average grade of the combined course will be taken into account in CGPA calculation. (b)
Elective or Option Courses (i)
Students may attend any appropriate courses in other IPTA subject to permission from the School as well as the approval of other IPTA.
The transferred credits are credits obtained from courses at other IPTA. No course equivalence condition is required.
Minor Courses (i)
For credit transfer of minor courses, the School should adhere to either conditions (a) or (b), and take into account of the programme requirement.
The total maximum units transferred should not exceed one third of the total number of units for the programme.
Credit exemption from other IPTA can be considered only once for each IPTA.
The examination results obtained by a student taken at other IPTA will be taken into account for graduation purpose. Grade obtained for each course will be combined with the grades obtained at USM for CGPA calculation.
Students who have applied and obtain approval for credit transfer are not allowed to cancel the approval after the examination result is obtained.
students are allowed to register for courses at other IPTA provided that the total minimum units are at least maintained and the maximum units, stipulated in their programme of study are not exceed. However, for specific cases (e.g. students on extended semester and only require a few units for graduation), the Dean may approve such students to register less than the minimum and the semester will not be counted in the residential requirement. In this case, the CGPA calculation will be carried out as in KSCP.
USM students attending courses at other IPTA and if failed in any courses are allowed to resit the examination if there is such provision in that IPTA.
If the method of calculation of examination marks in the other IPTA is not the same as in USM, a grade conversion method will be carried out according to the existing scales.
USM students who have registered courses at other IPTA and decided to return to study in USM, must adhere to the existing course registration conditions in USM.
Application Procedure for Attending Courses/Credit Transfer USM students who would like to attend courses/and request for credit transfer at other IPTAs could apply using 'Borang Pemindahan Kredit'. The application form should be submitted for the Dean's approval for the programme of study within three months before the application is submitted to other IPTA for consideration. Student Exchange Programme The student exchange programme is an opportunity for USM students to study one or two semesters abroad at any USMâ€™s associate institutions. Ideally, students are encouraged to participate in the exchange programme within their third to fifth semester (3-year degree programme) and within third to seventh semester (4-year degree programme). Studies abroad are planned beforehand with the Dean or Deputy Dean of the respective School, and with the International Office. Credits earned at an associate university are transferable as a part of credit accumulation for graduation. For more information, please visit http://www.usm.my/bheaa/ Student Exchange Programme between Higher Education Institutions (RPPIPT) The aim of this programme is to give opportunity to USM students to pursue their studies for a semester or for one academic session in other IPTA in Malaysia. Through this programme, the students can transfer their credits for the courses taken at other IPTA. 2.5
"Integrity without knowledge is weak and useless. Knowledge without integrity is dangerous and weak" â€“ Samuel Johnson Being a student of the Universiti Sains Malaysia requires a firm adherence to the basic values, integrity, purpose and meaning of a university education. The most essential values in academia are rooted on the principles of truth seeking in knowledge and honesty with regards to the intellectual property of oneself and of others. Thus, students must bear the responsibility of maintaining these principles in all work done in their academic endeavour. Academic dishonesty violates the fundamental purpose of preserving and maintaining the integrity of university education and will not be tolerated. The following, although not exhaustive, are examples of practices or actions that are considered dishonest acts in academic pursuit.
Cheating Cheating is the unauthorised use of information or other aids in any academic exercise. There are numerous "infamous" ways and methods of cheating including: • Copying from others during a test or an exam. • Using unauthorised materials or devices (calculator, PDA, mobile phone, pager, etc.) during a test or an exam. • Asking or allowing another student to take a test or an exam for you and viceversa. • Sharing answers or programmes for an assignment or project. • Tampering with marked/graded work after it has been returned, then resubmitting it for remarking/regrading. • Allowing others to do the research, writing, programming, or other types of assignment. • Submitting identical or similar work in more than one course without consulting or prior permission from the lecturers involved.
Plagiarism Plagiarism is "academic theft". It violates the intellectual property rights of the author. Simply put, it is the use, in part or whole, of other's words or ideas and claiming it as yours without proper attribution to the original author. It includes: • Copying and pasting information, graphics or media from the Internet into your work without citing the source. • Paraphrasing or summarising other's written or spoken words that are not common knowledge, without referencing the source. • Not putting quote marks around parts of the source that you copy exactly. • Using someone else's work or acquiring papers, assignment, project or research you did not do and turning it in as if you had done the work yourself. • Giving incorrect information about the source of reference. • Not acknowledging collaborators in an assignment, paper, project or research. Plagiarism is, however, often misunderstood. There are numerous sources in the Internet that describe plagiarism and explain acceptable ways for using borrowed words. Students should explore the relevant materials.
Below is an excerpt from the University and University College Act 1971, Universiti Sains Malaysia, Discipline of Students, Rule 1999 regarding prohibition against plagiarism (Part II, Provision 6): 6. (1) (2)
A student shall not plagiarise any idea, writing, data or invention belonging to another person. For the purpose of this rule, plagiarism includes: (a)
the act of taking an idea, writing, data or invention of another person and claiming that the idea, writing, data or invention is the result of one's own findings or creation; or
an attempt to make out or the act of making out, in such a way, that one is the original source or the creator of an idea, writing, data or invention which has actually been taken from some other source.
Without prejudice to the generality of sub rule (2), a student plagiarises when he/she: (a)
publishes, with himself/herself as the author, an abstract, article, scientific or academic paper, or book which is wholly or partly written by some other person;
incorporates himself/herself or allows himself/herself to be incorporated as a coauthor of an abstract, article, scientific or academic paper, or book, when he/she has not at all made any written contribution to the abstract, article, scientific or academic paper, or book;
forces another person to include his/her name in the list of co-researchers for a particular research project or in the list of co-authors for a publication when he/she has not made any contribution which may qualify him/her as a coresearcher or co-author;
extract academic data which are the result of research undertaken by some other person, such as laboratory findings or field work findings or data obtained through library research, whether published or unpublished, and incorporate those data as part of his/her academic research without giving due acknowledgement to the actual source;
uses research data obtained through collaborative work with some other person, whether or not that other person is a staff member or a student of the University, as part of another distinct personal academic research of his/her, or for a publication In his/her own name as sole author, without obtaining the consent of his/her co-researchers prior to embarking on his/her personal research or prior to publishing the data;
transcribes the ideas or creations of others kept in whatever form, whether written, printed or available in electronic form, or in slide form, or in whatever form of teaching or research apparatus, or in any other form, and claims whether directly or indirectly that he/she is the creator of that idea or creation;
translates the writing or creation of another person from one language to another whether or not wholly or partly, and subsequently presents the translation in whatever form or manner as his/her own writing or creation; or
extracts ideas from another person's writing or creation and makes certain modifications without due reference to the original source and rearranges them in such a way that it appears as if he/she is the creator of those ideas.
Fabrication Unauthorised invention, alteration, falsification or misleading use of data, information or citation in any academic work constitutes fabrication. Fabricated information neither represent the student's own effort nor the truth concerning a particular investigation or study thus violates the principle of truth seeking in knowledge. Some examples are: • Making up or changing of data or result, or using someone else's result, in an experiment, assignment or research. • Citing sources that are not actually used or referred to. • Intentional listing of incorrect or fictitious references. • Falsifying of academic records or documents to gain academic advantage. • Forging signatures of authorisation in any academic record or other university document.
Collusion The School does not differentiate between those who commit an act of academic dishonesty with those who knowingly allow or help others in performing those acts. Some examples of collusion include: • Paying, bribing or allowing someone to do an assignment, test/exam, project or research for you. • Doing or assisting others in an assignment, test/exam, project or research for something in return. • Permitting your work to be submitted as the work of others. • Providing material, information, or sources to others knowing that such aids could be used in any dishonest act.
Unfair Advantage A student may obtain an unfair advantage over another, which is also a breach of academic integrity, in several ways including: • Gaining access to, stealing, reproducing or circulating of test or exam material prior to its authorised time. • Depriving others of the use of library material by stealing, defacing, destroying or hiding it. • Intentionally interfering with other's effort to do their academic work. • Altering or destroying work or computer files/programmes that belong to others or those that are meant for the whole class.
Consequences of Violating Academic Integrity Both students and academic staff must assume the responsibility of protecting and upholding the academic integrity of the university. In the event that a student encounters any incident that denotes academic dishonesty, the student is expected to report it to the relevant lecturer. The lecturer is then responsible to substantiate the violation and is encouraged to confront the perpetrator(s) to discuss the facts surrounding the allegation, and report the matter to the Deputy Deans or the Dean of the School. If the lecturer found that the student is guilty, an appropriate punitive grading may be applied, depending on the extent of the violation. Examples of punitive grading are giving lower grade or "F" on the assignment, test, project, or lower grade or "F" for the whole course. If the violation is deemed serious by the lecturer, the matter will be brought to the attention of the University Disciplinary Authority where appropriate action will be taken. If a student is caught in an examination, the University Examination Board will pursue the matter according to the university's procedure. The consequence then may range from a warning, fine not exceeding RM200, exclusion from any specific part or parts of the University for a specified period, suspension from being a student of the University for a specified period, or expulsion from the University (University and University College Act 1971, Universiti Sains Malaysia, Discipline of Students, Rule 1999).
Below is an excerpt from the University and University College Act 1971, Universiti Sains Malaysia, Discipline of Students, Rule 1999 regarding Conduct During Examination (Part II, Provision 8): 8. No student can(a) take any form of books, worksheets, documents, pictures or any other materials, other than those authorised by the examiner, into or out of any examination room, or receive any form of books, worksheets, documents, pictures or any other materials from outsiders when in examination room. Students can receive any form of books, worksheets, documents, pictures or any other materials recommended by the examiner or the Board of Examiners, and authorized by the Vice-Chancellor (b) write, or have somebody else to write, any information or to draw diagrams which can be related to the examination taken by the student, on any parts of the body, or on the clothingâ€™s worn by the student. (c) contact with other students during an examination through any form of communication, or (d) cheat or try to cheat or act in any way that can be interpreted as cheating.
Below is an excerpt from the University and University College Act 1971, Universiti Sains Malaysia, Discipline of Students, Rule 1999 regarding Disciplinary Punishment (Part II, Provision 48): 48.
(a) (b) (c) (d) (e)
A student who commits a disciplinary offense under these Rules and found guilty of the offense can be punished according to any one or any two or more of the following appropriate actions; warning; fine not more than two hundred ringgit; banned from entering any or certain premises of the University for a specified period; suspended from being a student of the University for a specified period; dismissed from the University
2.6 USM Mentor Programme Mentor Programme acts as a support-aid that involves the staff undergoing special training as a consultant and guide to USM community who would like to share their feelings and any psychosocial aspects that could harm their social functions. This programme manages psychosocial issues in a more effective manner and finally could improve the well-being of individuals in order to achieve life of better quality. Objectives The mentor programme aims to : (a) provide a co-operation and mutual assistance mechanism for dealing with stress, psychosocial problems and many more in order to reinforce the wellbeing of the USM community. (b) inculcate the spirit of unity and the concept of helping one another by appointing a well-trained mentor as a social agent who promotes caring society for USM (c) produce more volunteers to assist those who need help (d) prevent damages in any psychosocial aspects before they reach a critical stage. For more information, please visit www.usm.my/mentor 2.7
Student Exchange Program
Overseas Study Scheme (SBLN)
The student exchange programme provides an opportunity for USM students to study one or two semesters abroad at any USM s associate institutions. Ideally, students are encouraged to participate in the exchange programme within their third to fifth semester (3-year degree programme) and within third to seventh semester (4-year degree programme).
Studies abroad are planned beforehand with the Dean or Deputy Dean of the respective School, and with the International Office. Credits earned at an associate university are transferable as a part of credit accumulation for graduation. (b)
Student Exchange Programme between Higher Education Institutions (RPPIPT)
RPPIPT aims to give an opportunity to USM students to pursue their studies for a semester or for one academic session in other IPTA in Malaysia. Through this programme, the students can transfer their credits for the courses taken at other IPTA. For more information, please visit http://www.usm.my/io
3.0 UNIVERSITY REQUIREMENTS 3.1 Summary of University Requirements Students are required to take 15 - 18 units of the following University/Option courses for University requirements: University Requirements
No. of Units
(i) Bahasa Malaysia (ii) English Language (iii) Local Students • Islamic and Asian Civilisations (TITAS) (2 Units) • Ethnic Relations (2 Units) • Core Entrepreneurship* (2 Units) International Students • Malaysian Studies (4 Units) • Option/Bahasa Malaysia/English Language (2 Units) (iv) Third Language/Co-Curriculum /Skill Course/Options Students have to choose one of the followings: (A) Third Language Package (6 Units) (B) Uniformed/Seni Silat Cekak Co-Curriculum Package† (4 - 6 Units) (C) Co-Curriculum/Skill Course/Options† (3 Units) Total
3-6 15 - 18
* Students from Schools which have a similar course as this are exempted from following this course. The units should be replaced by an option course. † Students from the School of Education are required to choose a uniformed body co-curriculum package from (B). Students from the School of Health Sciences must take at least one unit of co-curriculum course.
Details of the University requirements are given in the following sections. 3.2 Bahasa Malaysia (a)
Local Students The requirements are as follows: • LKM300/2 - Bahasa Malaysia III This course is for students who do not possess credit grades in the Bahasa Melayu subject at the SPM level. These students are required to take and pass with a minimum grade of C in LKM300 as prerequisite (type Z) and then pass with the minimum grade of C LKM400 - Bahasa Malaysia IV. • LKM400/2 - Bahasa Malaysia IV All Malaysian students must take and pass LKM400 with a minimum grade of C in order to graduate.
Entry requirements for Bahasa Malaysia are as follows: No 1. 2.
Qualification SPM/MCE/SC (or equivalent qualification) (a) LKM 300 (b) SPM/MCE/SAP (or equivalent qualification) (c) STPM/HSC (or equivalent qualification)
Level of Entry LKM300
Status Prerequisite Compulsory
A-C 1-6 LKM400 P/S
Note: To obtain credit units for Bahasa Malaysia courses, a minimum grade of C is required. Students may obtain advice from the School of Languages, Literacies and Translation if they have different Bahasa Malaysia qualification from the above.
International Students • International students pursuing Bachelor’s degrees in Science, Accounting, Arts (ELLS), Education (TESL) and Housing, Building and Planning. All international students in this category are required to take the following courses: Code LKM100
• International students (non-Indonesian) pursuing Bachelor’s degrees in Arts International students in this category are required to take and pass three Intensive Malay Language courses before they commence their Bachelor’s degree programmes. The Bahasa Malaysia graduation requirement for this category of students is as follows: Code LKM300 LKM400
Type U Z
Units 2 2
• International students (Indonesian) pursuing Bachelor’s degree in Arts.
The Bahasa Malaysia graduation requirement for this category of students is as follows: Code LKM200 LKM300 LKM400 Note:
Type U U Z
Units 2 2 2
Students must pass with a minimum grade of C for type U courses and no minimum grade is required for type Z course (LKM400) for international students.
3.3 English Language All Bachelor’s degree students must take 4 units of English Language courses in fulfillment of the University requirement for graduation. (a)
Entry Requirements for English Language Courses No
English Language Qualification
Level of Entry
*MUET LSP401/402/403/404 †Discretion of Dean
Band 6 A-C
LHP 451/452/453/ 454/455/456/ 457/458/459
Compulsory/ Option/Type U (2 Units)
*MUET LSP300 †Discretion of Dean
Band 5 A-C
LSP 401/402/403/ 404
Compulsory/ Type U (2 Units)
*MUET LMT100 †Discretion of Dean
Band 4 A-C
Compulsory/ Type U (2 Units)
*MUET †Discretion of Dean
Band 3/2/1 (Score 0 - 179)
LMT100/ Resit MUET
Pre-requisite/ Type Z (2 Units)
* MUET: Malaysian University English Test. † Students may obtain advice from the School of Languages, Literacies and Translation if they have different English Language qualification from the above. Note: • Students are required to accumulate four (4) units of English for graduation. • In order to obtain units in English Language courses, students have to pass with a minimum grade of C. • Students with a Score 260 - 300 (Band 6) in MUET must accumulate the 4 units of English from the courses in the post-advanced level (LHP451/452/453/454/455/456/457/ 458/459*). They can also take foreign language courses to replace their English language units but they must first obtain a written consent from the Dean of the School of Languages, Literacies and Translation.
(Please use the form that can be obtained from the School of Languages, Literacies and Translation.) [*The number of units for LHP457 is 4 and for LHP451, 452, 453, 454, 455, 456, 458 and 459 is 2.] â€˘ Students with a score of 179 and below in MUET are required to resit MUET to improve their score to Band 4 or take LMT100 and pass with a minimum grade of C.
English Language Courses (Compulsory English Language Units) The English Language courses offered as University courses are as follows: No
School (If Applicable)
Students from all Schools
Students from all Schools
School of Education Studies (Arts) School of Fine Arts School of Humanities School of Social Sciences
Scientific and Medical English
School of Biological Sciences School of Physics School of Chemical Sciences School of Mathematical Sciences School of Industrial Technology School of Education Studies (Science) School of Medical Sciences School of Health & Dental Sciences School of Pharmaceutical Sciences
Business and Communication English
School of Management School of Communication
Technical and Engineering English
School of Computer Sciences School of Housing, Building and Planning Schools of Engineering
3.4 Local Students - Islamic and Asian Civilisations/Ethnic Relations/ Core Entrepreneurship (a) Islamic and Asian Civilisations (The course is conducted in Bahasa Malaysia) The following course is compulsory to pass (with a minimum grade of C): HTU 223 â€“ Islamic and Asian Civilisation (TITAS) (2 units)
This course aims to increase studentsâ€™ knowledge on history, principles, values, main aspect of Malay civilization, Islamic civilization and its culture. With the academic exposure to cultural issues and civilization in Malaysia, it is hoped that students will be more aware of issues that can contribute to the cultivation of the culture of respect and harmony among the plural society of Malaysia. Among the topics in this course are Interaction among Various Civilization, Islamic Civilization, Malay Civilization, Contemporary Challenges faced by the Islamic and Asian Civilization and Islamic Hadhari Principles. (b) Ethnic Relations (The course is conducted in Bahasa Malaysia) The following course is compulsory to pass (with a minimum grade of C): SHE 101 â€“ Ethnic Relations (2 units) This course is an introduction to ethnic relations in Malaysia. It is designed with 3 main objectives: (1) to introduce students to the basic concept and the practices of social accord in Malaysia, (2) to reinforce basic understanding of challenges and problems in a multi-ethnic society, and (3) to provide an understanding and awareness in managing the complexity of ethnic relations in Malaysia. At the end of this course, it is hoped that students will be able to identify and apply the skills to issues associated with ethnic relations in Malaysia. (c) Core Entrepreneurship (The course is conducted in Bahasa Malaysia) The following course is compulsory to pass (with a minimum grade of C): WUS 101 â€“ Core Entrepreneurship (2 units) This course aims to provide basic exposure to students in the field of entrepreneurship and business, with emphasis on the implementation of the learning aspects while experiencing the process of executing business projects in campus. The mode of teaching is through interactive lectures, practical, business plan proposal, execution of entrepreneurial projects and report presentations. Practical experiences through hands-on participation of students in business projects management will generate interest and provide a clearer picture of entrepreneurship world. The main learning outcome is the assimilation of culture and entrepreneurship work ethics in their everyday life. This initiative is made to open the minds and arouse the spirit of entrepreneurship among target groups that possess the potentials to become successful entrepreneurs. By exposing entrepreneurial knowledge to all students, it is hoped that it will accelerate the effort to increase the number of middle class entrepreneurs in the country.
3.5 International Students - Malaysian Studies/Option (a)
Malaysian Studies The following course is compulsory to pass (with a minimum grade of C) for all international students: SEA205E - Malaysian Studies (4 Units) This course investigates the structure of the Malaysian system of government and the major trends in contemporary Malaysia. Emphasis will be given to both current issues in Malaysian politics and the historical and economic developments and trends of the country. The discussion begins with a review of the independence process. An analysis of the formation and workings of the major institutions of government â€“ parliament, judiciary, bureaucracy, and the electoral and party systems will follow this discussion. The scope and extent of Malaysian democracy, especially in light of current changes and developments in Malaysian politics, will be considered The second part of the course focuses on specific issues: ethnic relations, national unity and the national ideology; development and political change; federal-state relations; the role of religion in Malaysian politics; politics and business; Malaysia in the modern world system; civil society; law, justice and order; and directions for the future.
Option/Bahasa Malaysia/English Language (2 Units) International students need to fulfill a further 2 units of option course or additional Bahasa Malaysia/English Language course.
3.6 Third Language/Co-Curriculum/Skill Courses/Options Students have to choose one of the followings (A/B/C): (A)
Third Language Package (6 Units) Third Language Courses are offered as University courses. They are offered as a package of three (3) levels, 2 units per level. The total number of units per package is 6. Students are requested to complete all levels (3 semesters). The packages offered are as follows: Commn. Arabic
Uniformed/Seni Silat Cekak Co-Curriculum Package (4 - 6 Units) Students who choose to take packaged co-curriculum courses are required to complete all levels of the package. It is compulsory for students from the School of Education to choose a uniformed body co-curriculum package from the list below (excluding Seni Silat Cekak). The co-curriculum packages offered are as follows: â€˘ Armed Uniformed/Seni Silat Cekak Co-Curriculum Package (6 Units) (3 years) PALAPES Tentera Darat (Army)
PALAPES Tentera Laut (Navy)
PALAPES Tentera Udara (Air Force)
SUKSIS (Student Police Volunteer)
Seni Silat Cekak
â€˘ Unarmed Uniformed Co-Curriculum Package (4 Units) (2 Years)
Kelana Siswa (Rover Training)
Bulan Sabit Merah (Red Crescent)
Ambulans St. John (St. John Ambulance)
Co-Curriculum/Skill Course/Options (3 Units) All students are encouraged to follow the co-curriculum courses and are given a maximum total of 3 units for Community Service, Culture and Sports Co-Curriculum Courses (Students from the School of Health Sciences must take at least one of the co-curriculum courses including those listed in (B) above while those from the School of Education must take one of the uniformed co-curriculum packages from (B) above (excluding Seni Silat Cekak)). Students who do not enroll for any co-curriculum courses or who enroll for only a portion of the 3 units need to replace these units with skill/option courses. The co-curriculum, skill and option courses offered are as follows:
Community Service, Culture and Sports Co-Curriculum Courses Packaged (Students are required to complete all levels) Khidmat Masyarakat (Community Service) (2 Years)
Jazz Band (3 Years)
Karate (3 Semesters)
Taekwondo (3 Semesters)
Non-Packaged (1 Semester) Culture
WCC103/1 - Catan (Painting)
WSC105/1 - Bola Tampar (Volley Ball)
WCC105/1 - Gamelan
WSC106/1 - Golf
WCC107/1 â€“ Gitar (Guitar)
WSC110/1 - Memanah (Archery)
WCC109/1 - Koir (Choir)
WSC111/1 - Ping Pong (Table Tennis)
WCC110/1 - Kraftangan (Handcrafting)
WSC112/1 - Renang (Swimming)
WCC115/1 - Tarian Moden (Modern Dance)
WSC113/1 - Senamrobik (Aerobic)
WCC116/1 - Tarian Tradisional (Traditional Dance)
WSC114/1 - Skuasy (Squash)
WCC117/1 - Teater Moden (Modern Theatre)
WSC116/1 - Tenis (Tennis)
WCC118/1 - Wayang Kulit Melayu (Malay Shadow Play)
WSC119/1 - Badminton
WCC119/1 - Senaman Qigong Asas (Basic Qigong Exercise)
WSC122/1 - Selaman SCUBA (SCUBA Diving)
WCC120/1 - Canting Batik (Batik Painting)
WSC123/1 - Kriket (Cricket)
WCC121/1 - Seni Khat (Calligraphic Art)
WSC124/1 - Sepak Takraw
WCC122/1 - Seni Memasak (Culinary Art)
WSC125/1 - Futsal
WCC124/1 - Kompang Berlagu (Melodious Kompang)
WSC126/1 - Bola Jaring (Netball)
WCC125/1 - Seni Wau Tradisional (Traditional Wau Art)
WSC127/1 - Pengurusan Acara (Event Management)
WCC127/1 - Kesenian Muzik Nasyid (Nasheed Music Art) WCC128/1 - Seni Sulaman Benang dan Manik Labuci (Thread Knitting and Sequin Beads Art) WCC130/1 - Seni Fotografi SLR Digital (Digital SLR Photographic Art)
HTV201/2 - Teknik Berfikir (Thinking Techniques)
Other option/skill courses as recommended or required by the respective school (if any)
English Language Courses The following courses may be taken as university courses to fulfill the compulsory English Language requirements (for Band 5 and Band 6 in MUET) or as skill/option courses:
No 1. 2. 3. 4. 5. 6. 7. 8.
Code/Unit LHP451/2 LHP452/2 LHP453/2 LHP454/2 LHP455/2 LHP456/2 LHP457/4 LHP458/2
Course Title Effective Reading Business Writing Creative Writing Academic Writing English Pronunciation Skills Spoken English Speech Writing and Public Speaking English for Translation (Offered only in Semester II) English for Interpretation (Offered only in Semester I)
Foreign Language Courses The foreign language courses offered by the School of Languages, Literacies and Translation can be taken by students as option or compulsory courses to fulfill the number of units required for graduation. Students are not allowed to register for more than one foreign language course per semester. They must complete at least two levels of a foreign language course before they are allowed to register for another foreign language course. However, students are not required to complete all four levels of one particular foreign language course. The foreign language courses offered are as follows: Arabic LAA100/2 LAA200/2 LAA300/2 LAA400/2
Chinese LAC100/2 LAC200/2 LAC300/2 LAC400/2
Japanese LAJ100/2 LAJ200/2 LAJ300/2 LAJ400/2
German LAG100/2 LAG200/2 LAG300/2 LAG400/2
Spanish LAE100/2 LAE200/2 LAE300/2 LAE400/2
French LAP100/2 LAP200/2 LAP300/2 LAP400/2
Thai LAS100/2 LAS200/2 LAS300/2 LAS400/2
Tamil LAT100/2 LAT200/2 LAT300/2
Korean LAK100/2 LAK200/2 LAK300/2
4.0 THE PROGRAMME STRUCTURE AND GRADUATION REQUIREMENTS 4.1 COURSE CODE Each course has a course code which is made up of 3 alphabets and 3 numbers. Its explanation is as follows:A XY nn n
Serial Number Course Categories: 0 = Law 1 = Other courses 2 = Public Sector Accounting 5 = Auditing 6 = Financial Accounting 7 = Management Accounting 8 = Accouting Information Systems 9 = Taxation Course Level: 1 = Level 100 courses 2 = Level 200 courses 3 = Level 300 courses 4 = Level 400 courses Course Status: W = Compulsory E = Elective/Option
Type of Course: T = Core (Bachelor of Management courses) C = Core and Major (Bachelor of Accounting courses)
A = School of Management
Classification of Year Equivalent Students are classified as being in the first, second, third or fourth year based on the number of credits accumulated as follows: Year equivalent based on total credits accumulated
Total credits for graduation Bachelor of Accounting
0 - 35
36 - 70
71 - 105
Course Verification Slip The verification slip given to students after the on-line course registration must be checked carefully to ensure that there are no errors. If there are any errors regarding courses registered, rectification must be done immediately at the respective schools during the registration period. Graduation Requirements Students must fulfil the following requirements to graduate: [i] Fulfil the minimum required residential requirements during the course of studies. [ii] Fulfil all the credit requirements of the course and required units for each component [core, elective, option and university courses]. [iii] Obtain a CGPA of 2.00 and above for core components. [iv] Obtain a CGPA of 2.00 and above for the programme. [v] Achieve a minimum grade C or a grade point of 2.00 for University Courses. [vi] Achieve a maximum grade C or grade point of 2.00 for all accounting courses.
Graduation Structure In order to qualify for the Bachelor of Accounting degree, students are required to accumulate 143 credit units over a period of not less than 8 semesters. The distribution of units is shown in Table 1. The Course Offering Structure The course offering structure is as shown in Table 3. Students are required to pass Core, Major, Elective and University courses.
4.2 THE CURRICULUM STRUCTURE Table 1: The Bachelor of Accounting Degree Structure UNITS Major
University Courses: Malay Language English Language/Option *Islamic Civilisation and Asian Civilisations (TITAS) Ethnic Relations # Malaysian Studies Cocurriculum/Option Skills Courses/Option ** Foreign Language TOTAL NUMBER OF UNITS FOR GRADUATION * Option for foreign student ** Option for all # For foreign student only
Note: * Inclusive of Practical Training for 6 months (9 units)
2 4 2 2 4 3 2 6 143
Table 2: Area of Courses Offered No.
Area of Courses Offered
Law (2 courses)
Financial Accounting (12 courses)
Management Accounting (3 courses)
Accounting Information System (3 courses)
Taxation (3 courses)
Auditing (4 courses)
Public Sector Accounting (1 course)
Accounting Research (2 courses)
Others â€“ Marketing, Statistics, Management (16 courses)
Table 3: The Course Structure for the Bachelor of Accounting Degree USM
SEMESTER 1 Course Code/ Units
SEMESTER 2 Course Code/ Units
Financial Accounting and Reporting I
Information Technology & Accounting
Company Law and Secretarial Practices
Financial Accounting and Reporting III
Financial Accounting and Reporting II
Management Accounting II
Accounting Information System
Issues and Theories of Accounting
Integrated Case Study
Advanced Financial Reporting
Public Sector Accounting
Management Accounting and Control
Analysis and Development of Accounting Information System
ATW104/4 ATW107/3 ATW112E/2
Business Communication II Organisational Behaviour
Introduction to Management
Principles of Finance
Business Communication I
Principles of Marketing
Elective Courses Course Code/ Units
Financial Valuation Models
Social and Environmental
Security Investment and Portfolio Management University Courses
English Language (Level IV)
English Language (Level III)
Malaysian Studies (SEA205E)
Malay Language (Level IV)
Malaysian Studies (SEA205E)
Note: * ** #
Student can choose to take this course in Semester I or Semester II in Year 1. Islamic Civilization and Asian Civilizations. Ethnic Relations.
Table 4 : Structure of Course Offerings and Types of Courses
OFFERED IN SEMESTER 1
OFFERED IN SEMESTER 2
MAJOR : 48 UNITS Financial Accounting
Financial Accounting and Reporting I
Management Accounting I
Financial Accounting and Reporting II
Management Accounting II
Accounting Information System
Advanced Financial Reporting
Public Sector Accounting
Management Accounting and Control Analysis and Development of Accounting Information System
Financial Accounting and Reporting III Advanced Taxation Issues and Theories of Accounting
ACW265/3 ACW291/3 ACW367/3
ACW472/3 ACW482/3 CORE : 70 UNITS
Business Mathematics Information Technology and Accounting Company Law and Secretarial Practices
Integrated Case Study
Introduction to Management
Business Communication II
Business Communication I Business Statistics
Strategic Management Entrepreneurship
ATW113E/2 ATW252/4 ATW393E/4 ATW401/3
Principles of Marketing
Principles of Finance
ATW395/3 ELECTIVE : 12 UNIT
Financial Valuation Models
Social and Environmental Accounting Security Investment and Portfolio Management
AFW369E/4 INDUSTRIAL TRAINING Industrial Training
UNIVERSITY COURSES : 13 - 16 UNITS **TITAS
* ** #
English Language (Level IV)
English Language (Level III)
Malay Language (Level IV)
Students are required to take this course to obtain recognition from the Professional Accounting Bodies and the Malaysian Institute of Accountants. Islamic Civilization and Asian Civilizations Ethnic Relations
Students may plan to take the number of courses/units based on Table 5 according to their own ability.
Table 5 : The Bachelor of Accounting Degree Curriculum (Four Years) YEAR 1
SEMESTER 1 SEMESTER 2 Financial Accounting (ACW162/3) Management Accounting I (ACW170/3)
MAJOR COURSES : 48 UNITS SEMESTER 3 SEMESTER 4 SEMESTER 5 SEMESTER 6 SEMESTER 7 Public Sector Accounting (ACW420/3)
Auditing Advanced Financial Financial Auditing Accounting and Accounting and (ACW250/3) (ACW352/3) Reporting II Reporting I (ACW264/3) (ACW163/3) Information Advanced Financial Management Technology and Financial Accounting Accounting II Accounting Reporting (ACW271/3) and Reporting (ACW180/3) (ACW366/3) III (ACW265/3) Advanced Accounting Taxation Information (ACW291/3) System (ACW281/3)
SEMESTER 8 Issues and Theories of Accounting (ACW367/3)
Management Accounting and Control (ACW472/3) Analysis and Development of Accounting Information System (ACW482/3)
Taxation (ACW290/3) Business Mathematics (ACW110/3)
Business Law (ATW103/3)
Company Law and Secretarial Practices
CORE COURSES : 70 UNITS Industrial Business Corporate Training Statistics Finance (AFW360/3) (ATW125/4) (ACW310/9)
Business Ethics (ATW394/3)
Integrated Case Study (ACW410/3)
(ACW204/3) Introduction to Macroeconomics (ATW108/3) Management (ATW104/4) Microeconomics
Principles of Finance (ATW262/4)
Business Communication II
Principles of Marketing (ATW242/4) International Business (ATW395/3)
Strategic Management (ATW393E/4) Entrepreneurship
Business Communication I
Organisational Behaviour (ATW112E/2) (ATW252/4) SELECT 12 UNITS FROM THE FOLLOWING ELECTIVE COURSES Forensic *Taxation Islamic Accounting Issues Accounting (ACE451/3) (ACE464/3) (ACE390/3) Financial Operation Valuation Management Models (ATW223/3) (ACE463/3) Social and Security Environmental Investment Accounting and Portfolio (ACE465/3) Management (AFW369E/4) UNIVERSITY COURSES : 13 - 16 UNITS 18 units
TOTAL NUMBER OF COURSE UNITS UNIVERSITY COURSES TOTAL NUMBER OF UNITS FOR GRADUATION *
*Management Audit (ACE450/3) Accounting Project (ACE461/3) International Accounting (ACE462/3)
16 units 130 units 13 - 16 units 143 units
Students are required to take these course to obtain recognition from the Professional Accounting Bodies and the Malaysian Institute of Accountants.
Basic Courses Basic courses are introductory courses or courses that build the foundation in a specific programme of study and as a result form the pre-requisite courses that are compulsory for all students of the programme. These courses are at the 100 and 200 levels that have been determined by the same programme of study or another programme of study that is related. These courses are common to all students of the programme of study. Major Courses Major courses consist of accounting courses that will equip students with the required technical accounting skills to become an accountant. They are â€œaccounting core of knowledgeâ€? courses. Core Courses There are two types of core courses in the Bachelor of Management programme. The first type is the common core courses and they are compulsory for all students. The second type is the major core courses that are compulsory for students who specialize in a particular field of specialization. Elective Courses Elective courses are those that help to increase studentsâ€™ knowledge either in the field of accounting or in another field. They are courses offered either in the accounting programme or those that are offered in other programmes. Students have the option to select their own list of elective courses. Minor Courses Minor courses are a package of courses in one area of specialization or a package of courses reserved for and offered to students of another programme of study. Students of the School of Management are encouraged to take minor programmes from the following fields: Economics, Psychology, TV and Film Production, Journalism, Computer Science, Translation, English and Islamic Studies. Malay Language Courses Refer to the Centre for Languages and Translation, USM Handbook. Extra Curriculum Courses Each course carries 1 unit per semester and the maximum number of units to be counted is 3 units. Skills/Analytical Courses Students are encouraged to take these Skills/Analytical courses under the university course component. Students may take Critical Thinking, Philosophy of Science, Small Business Management, Thinking Techniques, etc.
Courses recommended to the Management School’s students are:LMT100/2 - Preparatory English LSP300/2 - Academic English LSP403/2 - Business and Communication English Optional Courses Optional courses are courses chosen by students from among those that are outside their program of study. The main objective of an Optional Course is as a substitute course for students who do not take Co-curriculum courses and Skill/Analysis courses. Audit Courses In principle, the University allows students to register for any courses on an audit basis, for the purpose of enhancing the students’ knowledge in specific fields during the duration of their study. However, the units of any such audit courses will not be taken into consideration for graduation purposes. The registration procedures for courses on an audit basis are as follows:[a] Students can register for courses on an audit basis for the purpose of augmenting his/her knowledge in specific fields. Registration for the said course must be done within the course registration week. [b] Only students of active status are allowed to register for courses on an audit basis. [c] Courses registered for an audit basis are designated as code ‘Y’ courses. This designation will be indicated on the academic transcripts. A space at the bottom of the academic transcript will be reserved for listing the courses registered for on an audit basis. [d] Courses registered for an audit basis will not be taken into consideration in determining the minimum and maximum units of courses registered. [e] Students must fulfil all course requirements. Students, who register for courses on an audit basis, are not obligated to sit for any examinations pertaining to that course. A grade ‘R’ will be awarded irrespective as to whether the student had or had not sat for the examination. [f] Commencing with the Academic Calender of 2009/10, registration for the Audit subjects (designation code Y) shall no longer be allowed through E-Registration for all courses. The registration can only be performed during the official period of on-line registration (in person) at the office, at the respective Schools or Centres.
4.3 COURSE SYNOPSES MAJOR COURSES ACW162/3 â€“ FINANCIAL ACCOUNTING This course aims at introducing students to the fundamentals of bookkeeping and principles of financial accounting. It explains the accounting equation, identifies steps to complete the accounting cycle and discusses the role of accounting records in an organisation. It further explains the differences between cash and accrual accounting, the nature of general purpose financial statements, the roles of accounting information in making economic decisions and discusses the significance of accounting systems in providing relevant and reliable information. It also exposes students to financial statement analysis and interpretation of financial ratios. ACW163/3 â€“ FINANCIAL ACCOUNTING AND REPORTING I This is an introductory course for accounting majors. The focus is on company accounting. The course covers the regulatory and conceptual framework underlying the preparation and presentation of financial statements. Students will further their skills in recording financial transactions and preparing published financial statements. ACW170/3 - MANAGEMENT ACCOUNTING I This course introduces the basic concepts, terminologies, principles and methods of cost accounting at the operational level. This includes introduction of cost elements, basic cost accumulation techniques and various costing methods, including contemporary approaches to determine the cost of products and services. ACW250/3 - AUDITING This course is an introduction course in Auditing and it will introduce students to the concepts and priciples of auditing. Emphasis will be given on external and statutory auditing. Students will be exposed on the principles of auditing in performing the auditing task. The coverage of the course includes collection of evidence, internal control evaluation, auditing documentation until the issuance of an audit report. Methodology and auditing financial statement cycle such as sales and collection cycle; purchase and payment cycle; and cash and inventory cycle will be discussed. The findamental knowledge gained from this course will be expanded in the Advance Auditing course.
ACW264/3 â€“ FINANCIAL ACCOUNTING AND REPORTING II This course is an extension of Financial Accounting and Reporting I. Among topics that will be discussed are, preparation of published financial statement, i.e. income statement, balance sheet, cash flows statement and statement of changes in equity, accordance with the Financial Reporting Standards (FRSs). Accounting for leases will also be discussed. ACW265/3 - FINANCIAL ACCOUNTING AND REPORTING III This course is an extension of Financial Accounting and Reporting II. Amongst the topics that will be discussed are related party disclosures, interim reporting, employee benefits, financial liabilities and deferred taxation. It also covers advanced topics in financial reporting including changes in accounting policies, foreign operations and share based payments. ACW271/3 - MANAGEMENT ACCOUNTING II This course introduces application of techniques in the analysis of relevant data to provide information for managerial planning, control and decision making. The topics covered include budgeting and budgetary control, standard costing and variance analysis, and managerial short-term and long-term decision making. Relevant ethical issues will also be addressed. ACW281/3 - ACCOUNTING INFORMATION SYSTEM This course is an extension to Information Technology and Accounting course. It will expose students with the concepts and principles of integrated information system in accounting system. Overall, the course emphasise on the elements of information system based on readily manual and procedures in internal control structure. Several modules in accounting information system will be introduced to enable students understand how such accounting cycle system functions computerised. Other than exposure to the documentation technique system, it will make students understand how such information system is built. The aspect of internal control in accounting information data and channelling them from management to other party involves. ACW290/3 - TAXATION This course will introduce the student to the basics of taxation for individuals, soleproprietorships and partnerships. Students will also be exposed to legal provisions governing the administration, assessment, collection and enforcement of tax payment.
ACW291/3 - ADVANCED TAXATION This course is an extension to Taxation class of ACW390. It aims to further equip and strengthen the knowledge on taxation among students who have taken the preceding course. Taxation concepts and usage of taxation principles will be reviewed in depth. The provisions of the taxation related Acts, particularly the Income Tax Act 1967 and Public Rulings shall be reviewed and discussed in greater details. Students will also be trained in other areas of taxation such as real property gains tax and the promotions of investments. Other topics that will be discussed thoroughly are: corporate taxation, capital expenditures and control transfers, double taxation agreements, and with holding taxes. ACW352/3 - ADVANCED AUDITING This is a continuation of Auditing course. It intends to strengthen and enhance the students understanding in auditing. It is more “conceptual” in nature as compared to the first course in Auditing. Among the topics that will be discussed are code of ethics, auditors’ liability and in-depth explanations on analytical procedures and materiality concept. This course will justify other activities than financial statement audit that can be performed by a public accountant like operational audit, compliance audit and internal audit. Other coverage of the course includes auditing techniques with the assistance of computer, statistical sampling, audit investigation, specialised audit and auditing in public sector. Concepts of audit risk model will also be discussed. ACW366/3 - ADVANCED FINANCIAL REPORTING This course is designed to cover two main areas; advanced accounting for group accounts and specialised industries. For the group accounts, emphasis will be placed on the more complex theories of consolidation, inter-company transactions and changes in group structures based on the latest pronouncements of the FRSs. The course also contains more detailed consideration of the theoretical and empirical evidence relating to the interaction of accountancy with regulatory systems and the capital markets. For specialised industries, it covers accounting and reporting of financial institutions, plantation, aquaculture, agriculture and extractive industries as prescribed by latest FRSs. ACW367/3 - ISSUES AND THEORIES OF ACCOUNTING This course is designed to further enhance the students’ understanding of the accounting concepts and issues in accounting theory and practices. The course involves the study of the practical and theoretical issues involved in the development, implementation and changes in conceptual framework and regulatory framework.
This course also intends to develop critical understanding on the main issues and ideas in financial accounting including accounting regulations and various approaches of accounting theory. The objective of this course is to introduce the framework that could be used to understand and explain the role of accounting reports and accounting institutions in the economic context. Pre- requisite: Final Year only ACW420/3 - PUBLIC SECTOR ACCOUNTING This course is designed to expose students to the practice of accounting in an actual context within which it occurs. As such, the student will gain a deeper and richer appreciation of the accounting issues in their area of interest. In addition, analytical, problem solving, writing and oratory skills will be inculcated through undertaking the research project. The course also attempts to provide a better and fuller understanding of the fundamental requirements of undertaking â€˜academicâ€™ research independently in the future ACW472/3 - MANAGEMENT ACCOUNTING AND CONTROL This course is an advance course of Management Accounting I and II courses. It will introduce an in-depth discussion and recent development in Management Accounting subjects. The student will be exposed to the techniques and methods in Management Accounting that involves information for decision-making. Some topics discussed include the issue in Management Accounting from the theoretical perspective and approaches and practices of accounting used. Other issues discussed include transfer pricing, investigation of variances, performance appraisal and compensation, strategic control system, strategic management accounting, cost estimation and the relationship between management control and corporate social responsibility (CSR). ACW482/3 - ANALYSIS AND DEVELOPMENT OF ACCOUNTING INFORMATION SYSTEM This course is an extension of the two introduction course to Accounting Information System (AIS). The course will emphasize on AIS Acquisition Cycle (AAC) and the System Development Life Cycle (SDLC). AAC is a cycle that shows how information system software is acquired from external sources. It covers AIS Analysis, Selection, Implementation and Operation process. SDLC on the other hand, shows a structured approach in developing information systems within the organization. The cycle has four development phases and within each are the development steps. The phases and steps are; Systems Analysis (steps: systems survey and structured systems analysis), Systems Design (steps: systems selection and structured systems design), Systems Implementation (steps: hardware & software vendors and systems implementation) and Systems Operation (steps: post implementation review and systems maintenance). The cycles cover system objectives, strategies, control by steering committee, planning, problems identification, project feasibility and role of accountant in all the phases.
CORE COURSES ACW110/3 - BUSINESS MATHEMATICS This course is designed to give students exposure on the concepts and practices in mathematics in so far as it relates to management. Equipped with this knowledge, students will be able to make use of the mathematical methods in their related fields and courses.
ACW180/3 - INFORMATION TECHNOLOGY AND ACCOUNTING This is an introduction course to some of the basic skills and knowledge in computer usage. This course consists of two parts. The first part focuses on understanding the information technology that includes computer concepts, component of computer, computer software, communication, multimedia, internet, database management and E-Business. The second part provides a hand-on exposure on the use of general and advanced features of word processing software, spreadsheet software, graphics presentation software and database designing software. The course is necessary to prepare students for the next level of accounting information systems (AIS) course. ACW204/3 – COMPANY LAW AND SECRETARIAL PRACTICES The purpose of this course is to provide students with an in-depth understanding of the principles of company law in Malaysia. Students will also be given a comprehensive exposure on company law in the contexts of administration and management of companies in Malaysia. ACW310/9 – INDUSTRIAL TRAINING This purpose of this course is to provide exposure to the students regarding the actual working environment by placing them to work in organisations outside the university. In addition, the course enables the student to apply concepts and theories acquired during the lecture to the actual practices in areas related to accounting. ACW410/3 – INTEGRATED CASE STUDY This is a capstone course for the Bachelor of Accountancy program, which integrates knowledge from financial accounting, management accounting, taxation, audit, finance, management and business related, information technology and other social science courses. Experiential exercises are embedded in this course to support learners effort in independent learning. ATW103/3 - BUSINESS LAW This course exposes students to the regulations and basic principles of law that are related to agreements and contracts.
ATW104/4 - INTRODUCTION TO MANAGEMENT This course introduces students to the general concepts in management. It encompasses management functions such as planning, organisation, leadership and control that are required to manage the resources of the organisation towards achieving its aims. ATW107/3 - MICROECONOMICS An understanding of market operations is important in comprehending how our economy functions. Besides forming a coherent opinion on economic realities, microeconomics provides techniques that enhance the roles in the formulation of public policies and personal decision-making. Apart from basic understanding of the operation of the Malaysian economic system and its relationship with public policy formulation, other topics include the elasticity of demand, the system of economy, theories and cost of production and advantages and disadvantages of a particular market structure. ATW108/3 – MACROECONOMICS The overall economic behaviour is studied with the main variables including the total production in the economy, the levels of price aggregate, employment and unemployment, interest rate, wage rate as well as the foreign exchange rate. The macroeconomics subject encompasses the factors that determine the variables and how the changes occur over time. Among the factors included are the production growth rate, inflation rate, change in unemployment in periods of economic growth and recession, the rise and fall of the foreign exchange rate. ATW112E/2 – BUSINESS COMMUNICATION I This course is designed to increase students’ awareness level of the functions and importance of effective communication in the business arena. This course focuses on the application of communication principles in achieving organizational goals. Special emphasis is placed on developing writing and speaking proficiency. ATW113E/2 – BUSINESS COMMUNICATION II This course is designed to increase students’ awareness level of the functions and importance of effective communication in the business arena. This course focuses on the application of communication principles in achieving organizational goals. Special emphasis is placed on developing writing and speaking proficiency.
ATW125/4 - BUSINESS STATISTICS The objective of the course is to provide a foundation in quantitative methods that is required in management studies. The concepts included in the course are descriptive statistics, probability, probability distribution, sampling and sampling distribution, estimation, Hypothesis testing (single population and two population), analysis of variance, chi square analysis, correlation analysis and regression as well as multiple regression analysis. Students will also exposed to the SPSS software in making analyses. ATW242/4 – PRICIPLES OF MARKETING This course introduces the role of the marketing function in organisations, the concept of marketing and marketing mix (goods, price, distribution and promotion) and environmental factors that influence the marketing activity. ATW252/4 – ORGANISATIONAL BEHAVIOUR The course exposes students to the principles and theories of organisational behaviour that encompass analysing and understanding human resource management and the communication process. The course also provides an understanding on how organisation’s function and how individuals interact within an organisation. The theories of personality and psychology, a better understanding of human behaviour. Pre-requisite: ATW101 ATW262/4 – PRINCIPLES OF FINANCE This course exposes students to the financial management function, and introduces the basic concepts in the field of finance. Emphasis is placed on the main objective of financial management, i.e., maximising the value of a firm through possible maximum returns creation, at the lowest risk level. In line with this objective of financial management, basic concepts that will be discussed include the concept of currency value, risks and returns, financial asset assessment such as bonds and shares, capital cost, capital budget, and capital structure policies and dividends. ATW393E/4 – STRATEGIC MANAGEMENT This course raises the students’ awareness of the importance of viewing an organisation as a system that interacts with the overall environment, and how these components interact in the organisation that have both strengths and weaknesses. The course also discusses the methods in formulating corporate management strategies and methods to implement the strategies effectively. Pre-requisite: Final year students only
ATW394/3 – BUSINESS ETHICS This course exposes students to the ethical or moral issues of business, the government and society and the concept of business social responsibility. Business values and ethics, ecology, business environments, the government’s role in business, managing social performance of businesses are also discusses. ATW395/3 – INTERNATIONAL BUSINESS This course covers the international business aspects that include international business environments, international firms, financial management, human resource management, production management and marketing practices of international businesses. ATW401/3 - ENTREPRENEURSHIP Entrepreneurship has become a major force in the global economy. Policymakers across the world are discovering the economic growth and prosperity lie in the hands of the entrepreneurs—the dynamic, driven individuals who are committed to achieving success by creating and transforming innovative ideas into marketable products/services. Realizing its importance, this course seeks to introduce the concept of entrepreneurship and guide student through the process of creating a successful new venture. AFW360/3 – CORPORATE FINANCE The objective of the course is to provide students with a greater understanding of the concepts and principles of finance covered in the ATW261 course. The course content is divided into three sections. Firstly, basic concepts such as currency value, assessment, risks and returns will be discussed in detail in the context of a firm making a financial decision with the objective of maximising the firm’s value. The second section covers the aspects of a firm’s investment. The topics covered include the capital budget and the concept of capital cost. The third section covers the funding of a firm’s investment. It covers topics such as the capital structure theory, dividend policy and leverage. Pre-requisite: Principle of Finance
ELECTIVE COURSES ACE390/3 – TAXATION ISSUES This course is an elective course on taxation and deals extensively on current issues on taxation. Concepts and usage of principles of taxation shall be reviewed through discussion of current court cases on taxation. The coverage of the course comprises the explanation and discussion on specialized industries. Other specialised topics in taxation that are covered include: estate under administration, settlement & trust bodies, indirect taxes; tax planning & design and restructuring of companies, and tax audit & investigation. Other current issues on taxation such as Goods and service tax (GST), transfer pricing and multinational companies; taxation of electronic transactions; asset securitisation; and tax policy shall also be discussed. ACE450/3 – MANAGEMENT AUDIT The course will expose students to the role of internal auditors to the public. The coverage of the course includes explanation on the evolution of internal auditing, standards, code of ethics and procedures that are being used in conducting internal audit. This course also emphasised on similarities and differences between the external and internal auditors’ task particularly in the aspect of preparation of an audit program, working papers, sampling techniques used and the audit report. ACE451/3 – FORENSIC ACCOUNTING The course will expose students the principles of forensic accounting. It focuses on fundamental elements such as auditing, internal control, investigation and fraud. ACE461/3 – ACCOUNTING PROJECT This course aims to introduce students with the accounting research. Students will be equipped with knowledge and understanding of accounting issues, based on their specific interests. It will expose to the student on the application of basic academic research. ACE462/3 – INTERNATIONAL ACCOUNTING Differences in culture, business practices, political and regulatory structures, currency values, business risks, tax codes and level of economic development may influence the accounting and reporting practices of a particular country. Financial statements and other disclosures are difficult to understand without an understanding of the underlying accounting principles and culture. This course will explain the key factors that have an influence on the setting up of the accounting standards and practices in different countries and examines the impact of these factors on the harmonization of standards worldwide.
In addition, the differing culture of these countries and their contributions to accounting practices and standards are also explored. The course also focuses on the needs of users of financial and accounting information that they are able to make more informed decisions in and increasingly complex and dynamic international business environment. ACE463/3 – FINANCIAL VALUATION MODELS This course will assist accounting students to understand and apply the valuation models that are embedded in the latest accounting standards. Financial reporting standards emphasize on the fair value and the benefit in use of assets and future obligation of liabilities. However, guidance on measuring fair value is dispersed throughout FRSs and is not always consistent. This course will provide guidance for all fair value measurements required by FRSs and improve the quality of fair value information included in financial reports. ACE464/3 - ISLAMIC ACCOUNTING The course is designed to provide fundamental knowledge of accounting principles and practices as applied in Islamic institutions and organisations. It examines and discusses contemporary accounting issues in Islamic accounting and finance. The course also provides an introduction to auditing and governance principles and issues in the context of evolving Islamic financial institutions. Finally, accounting principles, practices and issues on Zakat in the context of modern corporations and financial institutions will also be discussed. ACE465/3 – SOCIAL AND ENVIRONMENTAL ACCOUNTING This course exposes the students to the basic concepts of social and environmental accounting. It focuses on the impact of accounting information on the issues of social justice, ethics and environment. ATW223/3 – OPERATION MANAGEMENT This course exposes students to the theories and techniques of production management, ways to enhance the production process as well as increasing production and using important techniques in production management. The course contents include introduction to production management, total quality management, strategy, product, process, capacity, location and procedure, project management, inventory analysis technique and materials requirement planning.
AFW369E/4 â€“ SECURITY INVESTMENT AND PORTFOLIO MANAGEMENT The objective of the course is to expose students to the concepts, theories, methods and strategies of investment portfolio management. The method of investment analysis will be emphasised. The course content includes introduction to concepts, the investment process, share market and legal provisions, types of securities, basic statistics and mathematics for investment, risks and returns, financial statement analysis, fundamental analysis, technical analysis and the Dow theory. The development of the economic flow direction, business and share prices and information source will also be discussed. The investment management strategies include risks, diversification and portfolio management, the modern portfolio theory, the random movement theory and the efficient market hypothesis. The method to measure portfolio returns, the supervision method and review of portfolio performance will also be emphasised to evaluate the investment performance. Pre-requisite: ATW261
5.0 GENERAL INFORMATION 5.1 EXTERNAL EXAMINERS External examiners are appointed every year for the two degree programmes - the Bachelor of Management and the Bachelor of Accounting. The role of external examiner’s includes an evaluation of the overall structure and running of the programme, conducting discussions on related research projects, as well as inspecting the facilities/equipment at the School. 5.2 FACILITIES The School of Management offers the facilities/equipment required to support its teaching and learning programmes. Availability and provision of laptops, LCD projectors, a variety of software such as ACCTRAK, AMOS, BIZTRAK, IDEA etc., enhances the presentation of lectures and seminars by the lecturers and make learning and teaching programmes more effective, interesting and impressive. There are three computer laboratories for teaching purposes and an MBA lounge for postgraduate students to use for discussion and revision sessions. 5.3 CAREER OPTIONS The School of Management offers two Bachelor degrees, i.e., the Bachelor of Accounting degree and the Bachelor of Management degree. The views of professionals and industry practitioners were taken into consideration in the design of the Bachelor of Accounting degree programme. This initiative was taken to ensure that the accounting graduates are able to fulfil the needs of their employers when they enter the job market. After graduating and gaining three years’ working experience in a field related to accounting, the Bachelor of Accounting graduates will be recognised as Chartered Accountants. The Bachelor of Accounting graduates may choose to work in the commercial sector, audit firms or even the public sector. They may work as internal auditors, external auditors, tax consultants, finance officers and also company secretaries. Please refer to Diagram 1 for the various career options available. Graduates who intend to establish their own audit firms will have to gain three years’ working experience in an audit firm and then apply to the Malaysian Institute of Accountants for practising certificates.
Diagram 1: Career Opportunities of Bachelor of Accounting Graduates COMMERCIAL SECTOR Internal Auditor
AUDIT FIRM External Auditor
PUBLIC SECTOR/ EDUCATION Accountant
Finance Officer Tax Manager
Inland Revenue Department Officer
Bank Manager Finance Director
Source: Institut Akauntan Malaysia (1991). “Who is an Accountant?”, Institut Akauntan Malaysia, Kuala Lumpur. 5.4 ALUMNI The graduates of the School of Management are of high professional quality and are effective in fulfilling the needs of the country. The USM Management Alumni is proud of its achievements. Realising the need for the sense of belonging amongst management graduates, the Management Alumni has affiliated with the USM Alumni to:
establish a close relationship in the Alumni in a meeting that can strengthen the spirit of cooperation through activities and programmes.
Track the developments and success of the Management and Accounting Alumni.
Obtain feedback and suggestions from the Alumni in developing the management system and organisation administration.
Establish a close relationship between the Alumni and the School of Management through a smart partnership for the advancement of the school and its undergraduates as well as for research and development activities.
Internationalise the social activities implemented by the Alumni. Establish a Management Alumni that is location-based (Kuala Lumpur, Sabah and Sarawak) to coordinate activities and programmes.
The increase in the Management Alumni membership indicates that it has benefited the alumni as well as graduates of the Management and Accounting programmes. The School of Management hopes that all Alumni members are proud of it and serves as a platform for the members to establish closer ties. The position of the Management Alumni at the Main Campus, with its many attractions will be able to inspire the development of the Management Alumni towards greater success. The Management Alumni can act as a catalyst in channelling information and providing a platform for the sharing of ideas and visions for the benefit of religion, race and the nation. 5.5 PRIZES AND DEAN’S AWARDS The following awards are given to students:
Anugerah Pelajaran Diraja oleh Majlis Raja-Raja Malaysia For final year students who excel in all fields. Hadiah Pingat Emas Tuanku Canselor (The Tuanku Chancellor Gold Medal Award) For the best final year student who excels in all fields. Hadiah Pingat Emas USM (awarded by Persatuan Wanita USM) The USM Gold Medal Award For the best final year female student who excels in all fields. Hadiah Pingat Emas ACCA (The ACCA Gold Medal Award) For the best final year student of the Bachelor of Accounting degree programme. Dean’s List The Dean’s Certificate is awarded to students who obtain a GPA of 3.5 and above every semester. Book Prizes (awarded by various Accounting Professional Bodies and Audit/Tax firms) For the best first year student of the Bachelor of Accounting degree. For the best overall student of the Bachelor of Accounting degree. For the best accounting student in management accounting, financial accounting, taxation, external auditing and internal auditing.
5.6 THE SCHOOL’S SOCIETY The Accounting Club The club was officially established on 4 February 2002 to replace the Pro-Tem Committee. An accounting is appointed lectures appointed as the Club Advisor for every Academic Session. All enquiries may be forwarded to the club advisor. The objectives of the Club are as follows: ¾
To facilitate the management of accounting activities and coordination of programmes with professional accounting bodies such as MIA and MICPA. ¾ To organise activities in the field of accounting for accounting students specifically and for students of the School of Management in general. ¾ To ensure that more accounting-related activities can be organised successfully. ¾ To establish direct networks between professional accounting bodies accounting students. ¾ To provide opportunities for accounting students to learn more about accounting. ¾ To establish networks with audit firms and external organisations to facilitate the postings of students for practical training and also to increase their chances of getting jobs upon graduation. Activities that have been organised: ¾ ¾ ¾ ¾ ¾ ¾ ¾ ¾ ¾
The Management Interaction Day. Career talks, forums and other activities during the Management Week. Sending representatives to participate in the Sports Day organised by CPA Australia and MICPA. Bulletins Publication. The Annual Year Book Production. Workshops organised by the MIA, Penang branch such as ‘Toastmasters Club’ and ‘Evening Talks’. Producing the Accounting Club T-shirts Sale. Developing the Club Web Page Development. National Accounting Students’ Conference.
Enquiries, problems, complaints or suggestions may be forwarded to the Club e-mail address at email@example.com. Coordinators of Professional Accounting Bodies: The school has also appointed coordinators for the various accounting professional bodies such as CIMA, ACCA, CPA Australia, MICPA and IIA.
5.7 GRADUATE STUDIES PROGRAMMES The School of Management, is fully committed to implement its graduate studies programmes and aspires to be a leader in the offering of Business Management programmes. The success of the Master’s and PhD programmes by research is evident from the impressive increase in the number of candidates and graduates since the introduction of the programmes. Master’s and PhD Programmes by Research The Master’s and PhD by research programmes are offered on a full-time and part-time basis. The research clusters that have been identified by the School are as follows: • • • • • •
Enterprise Governance Leadership and Work Culture-Value Internationalisation Technology Management Market-based Research Consumer-based Research
The School has been successful in getting both local and foreign students to register for its research programmes. 5.8 THE STUDY ABROAD SCHEME Universiti Sains Malaysia also offers the ‘Study Abroad Scheme’ to first and second year students who are interested in pursuing their studies for one semester in an overseas university. The aim of the scheme is to give students some international experience with credit transfer option. Further information can be obtained from the International Relations Office, Academic and International Affairs Division, USM.
Core [T] Units Units Course Code Grade
Minor [M]/Elective [E] Units Units Semester Grade Course Code University Courses [U] Units Units Grade Semester Course Code
Pre-requisite [Z]/Audit [Y]/Others Units Units Semester Grade Course Code
INDEX ACW 162/3 – Financial Accounting (54)
ACW 163/3 – Financial Accounting And Reporting I (54)
ACW 170/170/3 – Management Accounting I (54)
ACW 250/3 – Auditing (54)
ACW 264/3 – Financial Accounting And Reporting II (55)
ACW 265/3 – Financial Accounting And Reporting III (55)
ACW 271/3 – Accounting II (55)
ACW 281/3 – Accounting Information System (55)
ACW 290/3 – Taxation (55)
ACW 291/4 – Advanced Taxation (56)
ACW 352/3 – Advanced Auditing (56)
ACW 366/3 – Advanced Financial Reporting (56)
ACW 367/3 – Issues And Theories Of Accounting (56)
ACW 420/3 – Public Sector Accounting (57)
ACW 472/3 – Management Accounting And Control
ACW 482/3 – Analysis And Development Of Accounting Information System (57)
ACW 110/3 – Business Mathematics (58)
ACW180/3 – Information Technology And Accounting (58)
ACW 208/3 – Company Law And Secretarial Practices (58)
ACW 310/9 – Industrial Training (58)
ACW 410/3 – Integrated Case Study (58)
ATW 103/3 – Business Law (58)
ATW 104/4 – Introduction Of Management (59)
ATW 107/3 – Microeconomics (59)
ATW 108 / Macroeconomics (59)
ATW 112E/2 – Business Communication I (59)
ATW 113E/2 – Business Communication II (59)
ATW 125/4 – Business Statistics (60)
ATW 242/4 –Principles Of Marketing (60)
ATW 252/4 – Organisational Behaviour (60)
ATW 262/4 – Principles Of Finance(60)
ATW 393E/4 – Strategic Management (60)
ATW 394/3 – Business Ethics (61)
ATW 393/3 – International Business (61)
ATW 401/3 – Entrepreneurship (61)
AFW 360/3 – Corporate Finance (61)
ACE 390/3 – Taxation Issues (62)
ACE 450/3 – Management Audit (62)
ACE 451/3 – Forensic Accounting (62)
ACE 461/3 – Accounting Project (62)
ACE 462/3 – International Accounting (62)
ACE 463/3 – Financial Valuation Models (63)
ACE 464/3 – Islamic Accounting (63)
ACE 465/3 – Social And Environmental Accounting (63)
ATW 223/3 – Operation Management (63)
AFW 369E/4 – Security Investment And Portfolio Management (63)
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