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This programme is specifically designed to provide:

Admission required:


Level 1

This level provides a valuable platform of knowledge to the study of accounting in the modern world. Students will be equipped with mathematical, communication skills and be conversant in the technical language and practices of the accounting sector in the market economy. It also provides students with an understanding of the legal, business and social environment in which accounting operates

Entrepreneurial skills focusing on understanding the principles and concepts of entrepreneurship, generating business ideas, and also in managing small businesses is also introduced in this level

Common Modules

• Quantitative and Statistical Methods

• Introduction to Management

• Business and Communication Skills

• Financial Accounting 1

• Business Economics

• Islamic Finance

• Financial Accounting 2

• Accounting Information Systems

• Business Law

• Marketing

• Fundamentals of Entrepreneurship

• Entrepreneurship Project

In addition to the above, all students are also required to successfully complete General Studies modules as stipulated by the Malaysian Qualification Agency, as well as fulfill credit requirements for Co-Curricular Activities

Level 2

In this level, the traditional areas of Accounting and Finance such as Cost and Management Accounting, Corporate Reporting and Taxation are supplemented by modules to support the understanding of these activities. These include modules dealing with the Financial Management, alongside also considered the importance of Audit in any business organisation.

Students are equipped with detailed knowledge of application of accounts in different types of organisation, the statutory requirement of auditing and the legal environment surrounding the corporate entities, such as the responsibilities of shareholders, directors and the auditors.

The programme also offers the benefit of training in the SAP system, the world-leading enterprise software suite. The students will have the hands-on training with the system in the lab and ensures that they will be thoroughly acquainted with this important software application.

At this level, all students are introduced to the Business Research Methods which exposes them to how to write research proposals and conduct research.

Common Modules

• Advanced Financial Accounting

• Introduction to Taxation

• Financial Management

• Cost and Management Accounting

• Auditing and Assurance

• Integrated Business Processes with SAP ERP System

• Corporate Reporting

• Business Research Methods

• Management Accounting Techniques

• Company Law

Specialised Modules

• Strategic and Sustainable Accounting

• Advanced Auditing


At APU, we encourage our students to be entrepreneurial and innovative. After the completion of Level 2, students will undertake a short internship/industrial training of a minimum of 12 weeks. This will provide our students opportunities to engage with realworld business problems both in our programmes and in our renowned Professional Training placements.

Level 3

In level 3, the approach to accounting and finance is more strategic and incorporates the international perspectives. This is because much of business today is global and money flows around the world easily with the help of technology. Students will also be exposed to Forensic Accounting, Advanced Taxation, Strategic Management Accounting Techniques and Corporate Finance to further expand their knowledge for the modern accounting and finance world. Tools which can be used in developing accounting and finance strategies are explored through the Financial Modelling module

All students at Level 3 will have to undertake an investigation module and a supervised project in their respective discipline. This project will further develop the academic and practical aspects of the student’s chosen area of study and reinforces independent learning skills

Common Modules

• Ethics and Corporate Governance

• Corporate Finance

• Advanced Taxation

• Strategic Management Accounting

• Business Analysis

Specialised Modules

• Finance Risk Management

• Forensic Accounting

• Public Sector Accounting

• Financial Modelling

• Investigation in Accounting & Finance

• Accounting & Finance Project


Any functional areas in general administration or more likely in cost, management or financial accounting. This maybe a springboard to work in accounting practice following further study for professional recognition. Upon completion of B.A (Hons) in Accounting & Finance, students are eligible for exemptions in the below Professional Accounting Bodies. Students who articulate from the APU Diploma Programme will be granted exemptions based on the prevalent policy of the relevant professional bodies

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