The programme aims to produce graduates who can:

1. Prepare and analyse financial statements.
2. Apply accounting principles and financial reporting standards.
3. Apply management accounting techniques to business decisions.
4. Understand auditing and assurance processes.
5. Analyse corporate financial performance.
6. Apply corporate finance principles.
7. Evaluate investments and financial instruments.
8. Identify and manage financial risks.
9. Understand taxation and tax compliance.
10. Use accounting information systems and financial technologies.
11. Apply data analytics and financial modelling.
12. Understand corporate governance and professional ethics.
13. Conduct accounting and finance research.
14. Communicate financial information effectively.
15. Apply accounting and finance knowledge in international business environments.

3.1 Standard Entry

Applicants should normally possess:

• A recognised senior secondary/high-school qualification.
• A qualification that provides access to undergraduate university study in the applicant’s country.
• A satisfactory background in mathematics or a quantitative subject is recommended.
• Adequate English-language proficiency.

Final admission requirements should be established in accordance with the institution’s accreditation and national regulatory framework.

3.2 International Qualifications

The programme may accept equivalent qualifications such as:

• International Baccalaureate (IB)
• GCE A-Levels
• US High School Diploma
• Canadian Secondary School Diploma
• Australian Senior Secondary Certificate
• European secondary-school qualifications
• National secondary-school certificates
• Recognised international foundation programmes
• Other qualifications recognised for university admission

3.3 Diploma Holders

Applicants with relevant recognised diplomas may be considered for advanced standing or credit transfer, subject to curriculum mapping.

Relevant qualifications include:

• Diploma in Accounting
• Diploma in Finance
• Diploma in Banking
• Diploma in Business Administration
• Diploma in Economics
• Diploma in Commerce
• Diploma in Auditing

3.4 Mature-Age Admission

Applicants who do not meet the conventional academic route may be considered through:

• Mature-age entry
• Recognition of Prior Learning (RPL)
• Relevant professional experience
• Institutional entrance examination
• Interview

subject to applicable regulations.

3.5 English Language

Applicants whose previous education was not conducted in English may be required to demonstrate English proficiency through an approved test or qualification.

Students take one 6-ECTS optional module in each semester.

This creates a strong common academic foundation while allowing students to progressively develop areas of specialisation.

SEMESTER 1

Accounting, Economics and Finance Foundations

Compulsory Modules — 24 ECTS

Optional Modules — Choose ONE

Semester Total: 30 ECTS

Key content

Principles of Accounting I

• Accounting concepts
• Accounting equation
• Double-entry bookkeeping
• Journals and ledgers
• Trial balance
• Adjustments
• Income statement
• Statement of financial position
• Cash-flow fundamentals

Principles of Economics

• Microeconomics
• Macroeconomics
• Supply and demand
• Markets
• Inflation
• Employment
• Economic growth
• Fiscal and monetary policy

Business Mathematics and Statistics

• Algebra
• Ratios
• Percentages
• Financial mathematics
• Interest
• Probability
• Descriptive statistics

Introduction to Finance

• Role of finance
• Financial institutions
• Financial markets
• Risk and return
• Time value of money
• Financial decision-making

SEMESTER 2

Financial Accounting, Management and Business Environment

Compulsory Modules — 24 ECTS

Optional Modules — Choose ONE

Semester Total: 30 ECTS

Key content

Financial Accounting II

• Accounting for assets
• Liabilities
• Equity
• Inventory
• Receivables
• Non-current assets
• Provisions
• Financial statement preparation

Principles of Management

• Management theories
• Leadership
• Organisational structure
• Human resources
• Decision-making
• Organisational behaviour

Business Statistics

• Probability
• Sampling
• Correlation
• Regression
• Forecasting
• Statistical inference

SEMESTER 3

Financial Reporting, Management Accounting and Corporate Finance

Compulsory Modules — 24 ECTS

Optional Modules — Choose ONE

Semester Total: 30 ECTS

Key content

Financial Reporting I

• Financial reporting principles
• Accounting standards
• Revenue recognition
• Inventory
• Property, plant and equipment
• Intangible assets
• Provisions
• Financial statement presentation

Management Accounting I

• Cost classification
• Cost-volume-profit analysis
• Budgeting
• Standard costing
• Variance analysis
• Performance measurement
• Decision-making

Corporate Finance I

• Capital budgeting
• Cost of capital
• Capital structure
• Working capital
• Dividend policy
• Financing decisions

Financial Statement Analysis

• Ratio analysis
• Profitability
• Liquidity
• Solvency
• Efficiency
• Cash-flow analysis
• Credit analysis

SEMESTER 4

Auditing, Taxation, Investment and Risk

Compulsory Modules — 24 ECTS

Optional Modules — Choose ONE

Semester Total: 30 ECTS

Key content

Auditing and Assurance I

• Audit principles
• Audit planning
• Internal controls
• Audit evidence
• Risk assessment
• Audit procedures
• Audit documentation
• Audit reporting

Taxation Principles

• Tax systems
• Income tax
• Corporate taxation
• VAT/GST
• Tax compliance
• Tax planning
• International taxation principles

Corporate Finance II

• Advanced capital budgeting
• Capital structure
• Business valuation
• Mergers and acquisitions
• Corporate restructuring

Investment Analysis

• Risk and return
• Equity valuation
• Bond valuation
• Portfolio theory
• Asset allocation
• Diversification
• Portfolio performance

SEMESTER 5

Advanced Accounting, Audit and Strategic Finance

Compulsory Modules — 24 ECTS

Optional Modules — Choose ONE

Semester Total: 30 ECTS

Key content

Financial Reporting II

• Advanced financial reporting
• Consolidated accounts
• Business combinations
• Foreign operations
• Financial instruments
• Advanced reporting issues

Management Accounting II

• Strategic management accounting
• Advanced budgeting
• Performance management
• Transfer pricing
• Strategic cost management
• Decision support

Auditing and Assurance II

• Advanced audit planning
• Audit risk
• Internal audit
• Fraud considerations
• IT audit
• Audit analytics
• Assurance engagements

Financial Management and Strategy

• Financial strategy
• Corporate valuation
• Capital allocation
• Mergers and acquisitions
• Restructuring
• Strategic investment decisions

SEMESTER 6

Professional Practice, Research and Advanced Finance

Compulsory Modules — 24 ECTS

Optional Modules — Choose ONE

Semester Total: 30 ECTS

Professional Internship

Students undertake supervised practical experience in one of the following:

• Accounting firms
• Audit firms
• Commercial banks
• Investment companies
• Insurance companies
• Pension funds
• Government institutions
• Financial regulators
• Corporate finance departments
• FinTech companies
• Consulting firms

Bachelor Research Project

Students conduct an independent research project addressing a contemporary accounting or finance issue.

Possible topics include:

• AI in accounting
• Digital transformation of financial reporting
• Audit quality
• Financial fraud
• Corporate governance
• Tax compliance
• ESG reporting
• Financial inclusion
• FinTech
• Investment management
• Banking risk
• Sustainability reporting
• Financial performance

The optional modules can be deliberately organised into professional pathways.

PATHWAY 1 — PROFESSIONAL ACCOUNTING & AUDITING

Students select options related to:

• Accounting information systems
• Auditing
• International accounting
• Forensic accounting
• Financial reporting

Potential careers: Accountant, Auditor, Financial Reporting Analyst, Internal Auditor, Management Accountant.

PATHWAY 2 — CORPORATE FINANCE

Students focus on:

• Financial modelling
• Corporate finance
• Financial management
• Business valuation
• International finance

Potential careers: Financial Analyst, Corporate Finance Analyst, Treasury Analyst, Finance Manager.

PATHWAY 3 — INVESTMENT & WEALTH MANAGEMENT

Focus:

• Investment analysis
• Portfolio management
• Financial markets
• Wealth management
• Financial analytics

Potential careers: Investment Analyst, Portfolio Analyst, Wealth Management Associate, Investment Officer.

PATHWAY 4 — FORENSIC ACCOUNTING & FINANCIAL CRIME

Focus:

• Forensic accounting
• Fraud
• Financial crime
• Audit
• Financial analytics
• Corporate governance

Potential careers: Forensic Accountant, Fraud Analyst, Compliance Analyst, Financial Crime Analyst, Internal Control Officer.

PATHWAY 5 — FINTECH & DIGITAL FINANCE

Focus:

• Accounting information systems
• FinTech
• Digital finance
• Data analytics
• Business intelligence
• AI applications

Potential careers: FinTech Analyst, Financial Data Analyst, Digital Finance Officer, Accounting Systems Analyst.

The programme should use a combination of academic and applied learning:

• Lectures
• Tutorials
• Seminars
• Case studies
• Accounting laboratory exercises
• Financial modelling
• Audit simulations
• Investment simulations
• Group projects
• Problem-based learning
• Research projects
• Industry guest lectures
• Professional presentations
• Internship
• Digital learning

Experiential learning is particularly important in an internationally oriented business degree. AACSB identifies internships, consulting projects, study abroad and other high-impact activities as examples of experiential learning.

Assessment should measure both technical accounting competence and financial decision-making ability.

Recommended assessment framework

Assessment methods may include:

• Written examinations
• Practical accounting examinations
• Financial analysis
• Tax computation exercises
• Audit case studies
• Financial modelling
• Investment analysis
• Data-analysis projects
• Presentations
• Research papers
• Internship reports
• Dissertation

The programme should establish a formal Assurance of Learning (AoL) system that measures whether graduates actually achieve the programme’s defined competencies and uses the results for curriculum improvement. AACSB’s current standards emphasise systematic assessment and continuous improvement rather than assessment merely as end-of-course examination.

Upon successful completion, graduates should be able to:

Accounting

• Record and classify financial transactions.
• Prepare financial statements.
• Apply financial reporting principles.
• Analyse accounting information.
• Apply management accounting techniques.
• Understand auditing and assurance.

Finance

• Analyse corporate financial performance.
• Evaluate investment opportunities.
• Apply capital-budgeting techniques.
• Assess financial risk.
• Conduct business valuation.
• Develop financial forecasts.

Digital and Analytical Skills

Graduates should have practical exposure to:

• Advanced spreadsheet modelling
• Accounting information systems
• Financial modelling
• Data analytics
• Data visualisation
• Financial databases
• Digital accounting
• AI applications in finance

This emphasis is consistent with current AACSB standards, which highlight digital literacy, analytical capability, ethical technology use and adaptability to emerging technologies.

Professional Skills

Graduates should demonstrate:

• Critical thinking
• Problem-solving
• Professional judgment
• Ethical reasoning
• Communication
• Teamwork
• Research capability
• Global awareness
• Lifelong learning

The degree prepares graduates for employment across accounting, auditing, banking, investment, corporate finance, taxation, government and financial technology.

Accounting

• Graduate Accountant
• Financial Accountant
• Management Accountant
• Accounts Officer
• Financial Reporting Analyst
• Finance Officer
• Accounts Payable/Receivable Officer

Auditing

• Audit Associate
• Internal Audit Officer
• Assurance Associate
• Audit Analyst
• Risk and Controls Analyst

Corporate Finance

• Financial Analyst
• Corporate Finance Analyst
• Treasury Analyst
• Budget Analyst
• Financial Planning Analyst
• Finance Business Partner

Investment

• Investment Analyst
• Portfolio Analyst
• Investment Operations Officer
• Research Analyst
• Wealth Management Associate

Banking

• Banking Officer
• Credit Analyst
• Relationship Officer
• Corporate Banking Officer
• Credit Risk Analyst
• Treasury Officer

Taxation

• Tax Analyst
• Tax Associate
• Tax Compliance Officer
• Tax Advisory Assistant

Risk and Compliance

• Risk Analyst
• Compliance Analyst
• AML/KYC Analyst
• Financial Crime Analyst
• Internal Controls Officer
• Forensic Accounting Analyst

Public Sector and Regulatory Institutions

Graduates may work in:

• National Treasury departments
• Tax authorities
• Central banks
• Public audit institutions
• Financial regulators
• Government finance departments
• Public corporations
• Development-finance institutions

FinTech and Digital Finance

• FinTech Analyst
• Financial Data Analyst
• Digital Finance Officer
• Accounting Systems Analyst
• Business Intelligence Analyst

Degree Award: Bachelor of Science (B.Sc.) in Accounting and Finance
Duration: 3 Years
Structure: 6 Semesters
Total Academic Load: 180 ECTS
International Credit Reference: Approximately 120 U.S. semester credits, subject to institutional and credential-evaluation rules
Mode of Study: Full-time | Blended | Online | Face-to-Face
Language: English
Level: Undergraduate / First Cycle

The programme is designed as a three-year, 180-ECTS bachelor’s degree. In the European framework, 60 ECTS normally represents one full year of study and first-cycle bachelor’s degrees commonly comprise 180–240 ECTS. For comparison, a typical U.S. bachelor’s programme on a semester system requires at least 120 credit hours, although U.S. institutions determine their own degree and credit requirements.

The curriculum is also designed around internationally recognised business-education principles: disciplinary knowledge, quantitative skills, technology, ethical judgment, global awareness, experiential learning and systematic assessment of learning outcomes.