The Associate’s Degree in Accounting and Financing includes Accounting and Finance Accounting and Tax and Audit with great focus on Accounting Management and Finance in the public and private sector as well as social civil. These fields empower students’ knowledge to be professional assistance in management in an organization or institution.


In order to acquire fulfill potential Associate’s Degree in Accounting, students are required to have basic comprehension in English and Mathematics.


Associate’s Degree Program in Accounting and Finance aims at

  • Providing potentially effective knowledge in Accounting and Finance in response to career vacancies and local job markets for private firms, governmental and privates institutions;
  • Contributing to human resource development with the government so as to eliminate poverty via providing qualified educational services to help students fully succeed in job market competition and domestic business;
  • Providing highly qualified education in Accounting and Finance with highly-respectable work ethic;
  • Educating students to be highly-confident with responsibility so as to be well-prepared for challenging job market;
  • Providing convenient educational services through updated curriculum under serious discussion among educational experts such as professors, educational development boarders and stakeholders. 


Upon graduation of Associate’s Degree in Accounting and Finance, students will effectively be able to obtain critical thinking skill and knowledge in analysis, communication skill, information technology and communication as follows

  • Knowledge in theoretical forms and technical terms related with Accounting and Finance
  • Knowledge in note-taking skill, analysis and measurement and operation
  • Knowledge in basic knowledge of Accounting and processes in founding firms
  • Knowledge in cash flow management so as to operate business successfully
  • Knowledge in management of cash production, trade firms and service firms
  • Knowledge in preparation of professional and standardized reports
  • Knowledge in data-base program and technical Accounting and Operating Analysis
  • Knowledge in general knowledge related with Accounting and Finance
  • Ability in operating personal business career through critical skill in Accounting and Finance
  • Ability in using critical decision and thinking skill and learning critical financial sector.
  • Ability in founding career plan related with Accounting
  • Ability in empowering their professionalism from negativity to positivity.
  • Ability in applying communication skill, effective communication skill with customers using academic language, gesturing, negotiating, problem-solving, debating and suitable decision making skills.
  • Ability in interactive communication, teamwork, facilitation and effective solution in daily-task operation
  • Ability in becoming a potential staff with highly-respectable morality.
  • Ability in calculating skill of Accounting and Finance using programs such as mathematics, financial mathematics and financial statistics.
  • Ability in using computer in offices and research in Finance fields
  • Ability in calculating skill of Accounting using automatic gadgets (calculator and computer)
  • Ability in using English effectively in Accounting and Finance field


Associate’s Degree in Accounting and Finance is intended for two-year, and it is composed of 60 credits. The study period last only 3 years at most, counting from the registration date. The study program structure is divided into two main categories. The first one is basic education and oriented subjects and the other one is majored education (specialized subjects). Each credit is determined as follows:

  • General Education and oriented subjects =   5 credits
  • Majored Education = 5 credits 

2 years = 4 semesters in Associate’s Degree

  • Year 1 in Associate’s Degree = 2 semesters = 12 subjects = 30 credits
  • Year 2 in Associate’s Degree = 2 semesters = 10 subjects = 30 credits


Year Semester Course Title Codes Credits
I I Psychology A1011PSY 1.5
Computer Administration A811COM 3
General Administration A1012GAD 3
Business English A1013BEN 3
Basic Marketing A311BMK 3
Principles of Accounting (1) A111POA 1,5
Total 15
II Global Studies A1015GST 1.5
Business Mathematics A1016MATH 3
Introduction to Economics (Micro) A611ITE 3
Business English A1014ENG 3
Introduction to Business A211ITB 1.5
Principles of Accounting (2) A112 POA 3
Total 15
II I Principles of Management A221PMG 3
Business Statistics (1) A1021BST 3
Customer Service A321CSV 3
Company & Contract Law A921CCL 3
Financial Accounting A121FIA 3
Total 15
II Marketing Management A322MKM 3
Business Statistics (2) A1022BST 3
Human Resource Management A222HRM 3
Financial Management A122FIM 3
Cost Accounting A123CAC 3
Total 15
Grand Total 60


ក្រោយពេលនិស្សិតបញ្ចប់ការសិក្សាដោយជោគជ័យ និស្សិតនឹងអាចទទួលបានឱកាសការងារ អាជីពទៅតាមជំនាញដូចខាងក្រោម៖

  • ប្រធាន/អនុប្រធាន/បុគ្គលិក គណនេយ្យ និងហិរញ្ញវត្ថុ (នៅក្នុងស្ថាប័នរដ្ឋ ឯកជន និងអង្គការសង្គមស៊ីវិល)
  • អ្នកវិភាគ ព្យាករណ៍ និងវាយតម្លៃស្ថានភាពហិរញ្ញវត្ថុនិងថវិកា
  • ប្រធាន/អនុប្រធាន/សមាជិកគណៈកម្មាធិការហិរញ្ញវត្ថុ
  • សវនករផ្ទៃក្នុងនិងខាងក្រៅ
  • អ្នកបិទបញ្ជីប្រចាំខែ ប្រចាំឆមាស និងប្រចាំឆ្នាំសម្រាប់ពន្ធដារនិងពន្ធគយ
  • គណនេយ្យករ លេខាធិការគណនេយ្យ អ្នកត្រួតពិនិត្យ និងបេឡាធិការ
  • អ្នកកត់ត្រាបញ្ជីគណនេយ្យប្រចាំស្ថាប័ន (រដ្ឋ រោងចក្រ សហគ្រាស ក្រុមហ៊ុនឯកជន សមាគម និងអង្គការមិនមែនរដ្ឋាភិបាលនានា)។