Accounting

CURRICULUM

TYPE: TECHNICAL AND VOCATION EDUCATION

FACULTY: BUSINES ADMINISTRATION AND TOURISM

DEPARTMENT: ACCOUNTING

MAJOR: ACCOUNTING

LEVEL5: (ASSOCIATE’S DEGREE IN TECHNICAL STUDIES/MAJOR/TECHNOLOGY)

1. PROGRAM OBJECTIVES

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 their owned 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 employers, professors, curriculum development council and stakeholders.
Educating students to be able to continue their Bachelor’s, Master’s, and PhD degrees.

PROGRAM LEARNING OUTCOMES: PLO)

After graduating from associate‘s degree program in technical and vocational training, majoring in accounting, students will be able to:

Knowledge

POL1. Interpret and describe theory, formula and technical terms in field of accounting and finance.

PLO2. Explain methods of recording, analyzing, measuring, and recognizing transaction.

PLO3. Understand the basic principles of accounting and how to set up a company.

PLO4. Understand the Cash Management for Successful Business Processes.

PLO5. Understand the cost control of products in the manufacturing process, manufacturers, goods and services companies.

PLO6. Have the ability to prepare financial statements accurately and in accordance with standards.

B. Cognitive Skills

PLO7. Be aware and able to analyze the environment related to accounting and finance.

PLO8. Analyze to organize their career through the understanding of the concept of opportunities in accounting and finance.

PLO9. Make decisions and use critical thinking skills and learn about key financial factors.

PLO10. Create an initiative for career planning that relates to accounting.

Interpersonal Skills and Responsibilities

PLO11. Use interpersonal skills to change behavior from negative to positive behaviors in their profession, introduce work in the team, teamwork, problem solving, inspiration to explore new ideas, debate sessions, exchange ideas, listen to persistent negotiation and intelligence in addressing challenges to perform their daily jobs and can gain the high effective decision-making.

PLO12. Be able to use specialized skills to create a broader environment for communication and strengthen work’s relationship through the hierarchy of communication, motivating staff to work harder with confidence, efficiency and responsibilities.

Numerical Skills, Information Technology and Communication

PLO13. Calculate mathematics through a carefully designed program in accounting, such as business, economic, and financial mathematics and financial business statistics. Students can also define statistics, statistical significance in variable-type statistics, and data-level measurements, manipulate frequency distribution, and graphically determine the meanings of the center value and calculate those center values. Moreover; they are able to define and calculate the distribution and the method of calculating, determining and calculating the probability using a uniform and common distribution.

POL14. Skillfully use computer (Information and Communication Technology– computer for administrative work) and use terminology of English in management

PLO15. Calculate the interest rates comparing any rates which is good for investment, determine future value through simple interest and equity, make a chart of the incremental amount of saving and installment indicating the decreasing amount of the interest rates at the beginning and ending periods.

Psychomotor Skills)

PLO16. Perform basic, and intermediate accounting tasks in accounting, recording accounting lists by using computers, calculators of their specialized programs accurately and effectively with confidence, patience, intelligence, strength, and flexibility.

3. ADMISSION REQUIREMENTS

To get admission into this program, all candidates have to have the following:

Hold certificate of technical and vocational training 3 (level 4) or,
Passed or failed a national high school exam recognized by MoEYS or,
Hold a Foundation Year Certificate from a recognized institutions or,
Other equivalent certificate recognized by MoEYS,
CREDIT

Associate’s Degree in Technical and Vocational Education in Accounting lasts two academic years and is composed of 60 credits with no more than four years of completion.

5. COURSES IN CURRICULUM

Basic Major Subjects

Core Major Subjects

Subjects for General Education

Elective Major Subjects

1. Introduction to Business

2. Introduction to Economics (Micro)

3. Business Mathematics

4. Business Statistics (1)

5. Business Statistics (2)

6. Basic Marketing

7. Customer Service

8. Marketing Management

9. Principles of Management

10. Human Resource Management

1. Principles of Accounting (1)

2. Principles of Accounting (2)

3. Financial Accounting

4. Financial Management

5. Cost Accounting

1. Psychology

2. General Administration

3. Computer Administration

4. Business English (1)

5. Global Studies

6. Business English (2)

7. Company & Contract Law

1. ……………

2. ……………

CURRICULUM STRUCTURE

YEAR ONE

Semester 1		Semester 2
Course	Credit	Course	Credit
1. Psychology	1.5	1.Global Studies	1.5
2.Computer Administration	3	2.Business Mathematics	3
3.General Administration	3	3.Introduction to Economics (Micro)	3
4.Business English	3	4.Business English	3
5.Basic Marketing	1.5	5.Introduction to Business	1.5
6.Principles of Accounting (1)	1.5 (1,0.5,0)	6.Principles of Accounting (2)	3(2.0.5; 0.5)
Sub total	15	Sub total	15

YEAR TWO

Semester 1		Semester 2
Course	Credit	Course
1.Principles of Management	3	1.Marketing Management	3
2.Business Statistics (1)	3	2.Business Statistics (2)	3
3.Customer Service	3	3.Human Resource Management	3
4.Company & Contract Law	3	4.Financial Management	3(2.0.5; 0.5)
5.Financial Accounting	3(2.0.5; 0.5)	5.Cost Accounting	3(2.0.5; 0.5)
Sub total	15	Sub total	15

Note: Credit distribution for each course should be carried out as follow:

3 means 3 credits for theoretical study.
3 (2.1.0) means 2 credits for theoretical study and 1 credit for practical study in high education institution
3 (2.0.1) means 2 credits for theoretical study and 1 credit for fieldwork

CREDIT DISTRIBUTION FOR ACADEMIC PERFORMANCE AND FIELWORK WITHIN COURSES

COURSE / JOB DOMAIN	CREDIT
COURSE / JOB DOMAIN	Academic Performance 1 Credit=30 hours	Fieldwork (1 credit=45 hours)
1. Principles of Accounting (1)	15	0
2. Principles of Accounting (2)	15	22.5
3. Financial Accounting	15	22.5
4. Cost Accounting	15	22.5
5. Financial Management	15	22.5

Note: For employment sector, high education institution can use different courses and concern either as credit base or extra credit depending on the institution’s decision.

GRADUATION REQUIREMENTS

To be eligible to earn Associate’s Degree in Technical and Vocational Education for this program, a student is required to:

Pass all courses and credits required by the university
Pass final and state exams and/or pass thesis defense
Conduct and defend research paper successfully
DEGREE TITLE ៖ Associate’s Degree for Technical and Vocational Training in Accounting

10. JOB OPPORTUNITIES

After graduating from associate‘s degree program in technical and vocation training in Accounting, graduates will be able to get job opportunities as follow:

– Accounting Assistant

– Accounting Staff

– Accounting Clerk

– Bookkeeper

– Entrepreneur

– Stock Keeper

– Project Assistant and

– Other Careers