Bachelor of Accountancy
(N-DL/0411/6/0114) (11/32) (MQA/PA 18520)
Programme Overview
The Bachelor of Accountancy (ODL) programme, under LUC’s School of Accounting and Finance, prepares students to become skilled, confident, and industry-ready accounting professionals. Through a well-structured mix of foundational, intermediate, and advanced subjects, students develop strong competencies in financial reporting, auditing, taxation, management accounting, and corporate finance.
The curriculum also incorporates essential business knowledge, economics, technology, quantitative methods, and ethics to ensure graduates understand the broader business environment. Practical learning is strengthened through the inclusion of Accounting Information Systems, Business Technology, and a final Industry Training placement that provides hands-on, real-world experience.
Designed to build both technical proficiency and professional character, this programme equips students with the knowledge, analytical abilities, and ethical mindset needed to succeed in accounting, finance, and related fields in today’s dynamic global marketplace.
Subject Highlights
| Sl. No. | MQA Subject Code | Subject Name | Credits |
| 1 | BTM1113 | Business English 1 | 3 |
| 2 | BAC1023 | Financial Accounting | 3 |
| 3 | BAC1033 | Principles of Management | 3 |
| 4 | BTC243 | Fundamental of Computer Principles & Programming | 3 |
| Elective (Choose any one module from the followings) | |||
| 5 | MPU3193 | Falsafah dan Isu Semasa / Philosophy and Current Issues (Local students) | 2 |
| 6 | MPU3163 | Malay Communication 3 | 2 |
| 7 | ADPC1223 | Business English II | 3 |
| 8 | BAC1073 | Intermediate Financial Accounting I | 3 |
| 9 | BAC1083 | Microeconomics | 3 |
| 10 | BAC1093 | Business Mathematics | 3 |
| 11 | MPU3183 | Penghayatan Etika dan Peradaban / Appreciation of Ethics and Civilizations | 2 |
| 12 | BBA 1333 | Principles of Marketing | 3 |
| 13 | MPU 3232 | Leadership Skills and Human Relation | 2 |
| 14 | BAC 1153 | Financial Management Principles | 3 |
| 15 | MPU 3422 | Service-Learning Malaysia (SULAM) – University for Society | 2 |
| 16 | BAC 2163 | Cost Accounting | 3 |
| 17 | BAC 2173 | Advance Financial Reporting I | 3 |
| 18 | BBA 2523 | Quantitative Methods | 3 |
| 19 | BAC 2193 | Taxation | 3 |
| 20 | BAC 2203 | Corporate and Business Law | 3 |
| 21 | MPU 3352 | Integrity and Anti-Corruption | 2 |
| 22 | BAC 2213 | Governance, Risk and Ethics | 3 |
| 23 | BAC 2223 | Advanced Financial Reporting II | 3 |
| 24 | BAC 2233 | Management Accounting | 3 |
| 25 | MPU 3342 | Kerajaan Malaysia dan Dasar Awam / Malaysian Government and Public Policy | 4 |
| 26 | BAC 2253 | Company Law | 3 |
| 27 | BAC 2263 | Business Research Methods | 3 |
| 28 | BAC 2273 | Performance Management | 3 |
| 29 | BAC 2283 | Accounting Information Systems I | 3 |
| 30 | BAC 2293 | Corporate Finance | 3 |
| 31 | MPU 3452 | Community Service | 2 |
| 32 | BAC 3313 | Macroeconomics | 3 |
| 33 | BAC 3333 | Business Technology | 3 |
| 34 | BAC 3343 | Advanced Financial Management | 3 |
| 35 | BBA 1333 | Principles of Marketing | 3 |
| 36 | MPU 3232 | Leadership Skills and Human Relation | 2 |
| 37 | BAC 1153 | Financial Management Principles | 3 |
| Elective Subjects – Choose any 1 out of 2 | |||
| 38 | BAC3373 | Money and Banking | 3 |
| 39 | BBA2333 | Financial Markets | 3 |
| 40 | BAC 3323 | Accounting Information Systems II | 3 |
| 41 | BAC 3403 | Advanced Audit and Assurance | 3 |
| 42 | BAC 3393 | Advanced Taxation | 3 |
| 43 | BAC 3419 | Industry Training | 12 |
Entry Requirements
Entry Requirements :
Malaysian University English Test (MUET) Band 2; AND
- Pass in Sijil Tinggi Persekolahan Malaysia (STPM) or its equivalent, with a minimum of Grade C+ (GP 2.33) in two subjects; OR
- Pass in Sijil Tinggi Agama Malaysia (STAM) with a minimum grade of Jayyid (good); OR
- Pass in Diploma (Level 4, MQF) with minimum of CGPA of 2.50; OR
- Pass in Matriculation/Foundation qualification or its equivalent with a minimum CGPA of 2.50; OR
- Diploma in Accounting fields (Level 4, MQF) or equivalent with a minimum CGPA of 2.50. Candidates with a CGPA below 2.50 but more than 2.00 may be admitted subject to a thorough rigorous assessment; OR
- Diploma Kemahiran Malaysia (DKM) / Diploma Vokasional Malaysia (DVM) in Accounting fields with a minimum CGPA of 2.50 subjected to HEP Senate/Academic Board’s approval; OR
- DLKM in Accounting fields with a minimum CGPA of 2.50 subjected to HEP Senate/Academic Board’s approval; OR
- Advanced Diploma (Level 5, MQF) in Accounting or related fields with at least a CGPA of 2.50; OR
- Other relevant and equivalent qualifications recognised by the Malaysian Government
AND a credit in:
- Mathematics at SPM level or its equivalent; OR
- Candidates with a pass in Mathematics at SPM level need to take and pass the enhancement Mathematics subject that equivalent to the SPM level. The enhancement Mathematics subject must be offered in first semester or before enrolment with unconditional offer.
Career Opportunities
Graduates of this programme are prepared for a wide range of professional roles in the accounting, finance, business, and corporate sectors. This comprehensive curriculum equips students with the technical expertise, analytical ability, and ethical mindset required by today’s dynamic organizations.
With strong foundations in both accounting principles and advanced subjects such as performance management, financial markets, corporate finance, AIS, and business technology, students are able to apply their knowledge confidently across various industries.
The programme also nurtures communication skills, leadership qualities, and professionalism, further enhancing graduates’ readiness for both managerial roles and entrepreneurial ventures within the financial field.
Career opportunities for graduates include, but are not limited to:
- Accountant
- Accounting Assistant
- Accounting Clerk
- Audit Associate / Auditor
- Certified Internal Auditor
- Tax Consultant / Tax Officer
- Management Accountant
- Accounting Manager
- Accounts Payable Clerk
- Accounts Receivable Clerk
- Budget Analyst
- Financial Analyst
- Corporate Finance Executive
- Financial Planner / Advisor
- Banking and Finance Office
Program Aim
The Bachelor of Accounting (ODL) programme will produce potential professionals who are:
- Knowledgeable and skillful to understand the role of accounting for internal and external reporting purposes
- Knowledgeable and skillful to understand the role of accounting for internal and external reporting purposes
- Able to communicate in a team to initiate, execute and evaluate a finance plan for the development and practice of critical thinking skill with effective managerial skills to solve problems as a leader.
- Able to be engage in independent and life-long learning in the broadest context of technological change for accounting in the public, private and international spheres.