The Bachelor of Arts in Accounting is typically four years in length and required  courseworks based in theory and practice. General education requirements are also typically  included. Many core courseworks focus on the importance of– opportunities in– crucial ethics to  accounting, management with marketing, statistics, accounting information systems, business,  auditing, and economics topics. At PUC, B.A. degree in accounting educates students on how to  effectively track a company’s financial history, and work with accounting program software, make  recommendations so it can remain in good fiscal shape while planning for future growth. Many of  these programs are designed to concentrate on liberal arts education while also focusing on career specific and accounting courses. However, the curriculum will not earn enough credit hours  required to obtain Certified Public Accountants (CPA) or Certified Management Accountants  (CMA) Certificate and then additional courseworks required will be needed.   

Major: Accounting  

Note: - (1) COMP 110 is pre-requisite for BUS 210  

- (2) ENGL 110 is pre-requisite for ENGL 120, (3) ACCT 110 is pre-requisite for ACCT 212 

Note: - (4) ECON 210 is pre-requisite for ECON 311  

- (5) ACCT 212 is pre-requisite for FIN 325  

Note: - (6) FIN 325 is pre-requisite for FIN 420  

- (7) ACCT 330 is pre-requisite for ACCT 336  

- (8) ACCT 332 is pre-requisite for ACCT 433 - (9) ACCT 336 is pre-requite for ACCT 439

Note: - (10) ACCT 439 is pre-requisite for ACCT 440  

- (11) ACCT 440 is pre-requisite for ACCT 441 and ACCT445  

- (12) ACCT 445 is pre-requisite for ACCT 446  

Elective Courses

Course Description  

POL 101 Introduction to Political Science  

The course introduces the student to basic concepts of political science. The course  also examines institutions and political processes in various systems throughout the  world. Information and analysis provided in the course are necessary foundations  for further study in this field.  

ANTH 102 Cultural Anthropology  

This course is designed to investigate the impact of culture on everyday living and  decision-making, both locally and globally. It presents basic concepts in cultural  anthropology and applies them to various expressions of culture, such as languages,  family structures, livelihoods, political systems, belief systems, and art.  

NATS 102 Environmental Science  

Significant increases in the world population along with technology advances in the  manufacture of products corresponding to people ‘s demand, led to the over exploration of nature resources. This brought environmental and other impacts, such  as natural resources depletion, solid waste generation increment, ecosystem  unbalancing, health and safety problems on human beings, etc.  

Similarly, Cambodia is also facing such problems. Hence, awareness in  environmental issues contributing to environmental protection is in need to address.  This course is designed to provide some fundamental concepts of environmental  science in order to make students environmentally aware about vital issues like  natural resources conservation, sustainable use of resources, environmental  degradation, and rapid growth of human population coupled with technology  causing major environmental problems. Emphasis is given to promote sustainable  concepts and to enable students to make informed choices regarding their  environment. Additionally, this course is introduced to make students understand  theories and integrate them into practical applications through real world situation  observations, consequentially allowing them to establish cause and effect  relationship via impact assessment projects.  

COMP 110 Introduction to Computers  

This course is one of the general courses in the foundation year program required by  PUC to familiarize student with the use of computer as an efficient tool in  Information Technology for their study and work. It is designed to provide non-IT  of how computer system has been developed the fundamental concepts and  terminologies of computer systems, knowledge of basic computer hardware and  software, and IT students of how to assemble computer, install software and perform  computer troubleshooting. Besides this, students will learn selective Microsoft  Office for practical purpose.  

ENGL 110 English I: Reading and Composition  

This course is designed to enable students of the foundation year to improve their  reading and writing skills at an intermediate level. The students will read a wide  range of interesting texts related to real life situations. All the texts will enhance  students‘reading competence through guided and independent reading activities for  both academic work and pleasure. In addition to the reading skills, the students will  develop their writing skills ranging from writing meaningful paragraphs to  composing meaningful short essays which include a descriptive essay, a narrative  essay, a cause-effect essay, a problem-solution essay, and an opinion essay. To make  this course more fun and productive, a variety of approaches and interactive practice  activities will be employed. Those include student-centered, communicative, 

cooperative learning, task-based and project-based approaches, and communicative  and interactive practice activities. The students are also required to do assignments  and projects individually, in pairs, and/or in groups.  

KHMR 110 Khmer Studies  

Khmer Studies observes the evolution of Khmer culture from pre-history through  the Angkorean period to contemporary society. It examines the arts, languages,  literature, customs, traditions, and creations of the Khmer people. Students gain a  sense of appreciation and love for the Khmer culture and a sense of pride, integrity,  and national identity.  

SOC 110 Gender Studies  

This course is the introduction to Gender Studies/Women‘s Studies. Given the  comprehensiveness and diversity of the overall subject area, this course will provide  an introduction to and critical engagement with several specific areas of inquiry that  make up Gender Studies/Women‘s studies.  

ACCT 110 Financial Accounting I 

This course will provide students a clear understanding of basic accounting concepts  with emphasis on controlling the accuracy of recording business transactions and the  preparation of financial report at the end of the accounting cycle, so students  pursuing various disciplines have acquired the ability to utilize and interpret the  accounting information as a valuable tool for other achievement. The most important  requirement for this course is a thorough preparation and analysis of the assigned  problems and/or cases and active participation in the classroom. The expectation is  that students will come to class having already thought through and analyzed the  assigned problems and/or cases. This way, we can devote the bulk of the class time  to thinking about and responding to each other ‘s analyses and only the necessary  minimum to getting the facts out. Students are strongly encouraged to actively  participate in class.  

MGT 110 Management Principles  

Along the course, student would understand better the importance of management  and learn how organization and individual differentiate themselves when both have  the resources to acquire, skill to use and the tool. In other words, students will learn  how individuals in organizations treat one another, how people are managed and the  ability to direct the human energies to achieve organizational goals.  

ENGL 120 English II: Reading and Composition  

Continuing from ENGL 110, this course aims to further enhance students ‘reading  and writing skills at an intermediate level. The students will read various interesting  texts on different topics and themes related to real life contexts and situations. All  the texts will enhance students ‘reading competence through guided and independent  reading activities for both academic work and pleasure. In addition to the reading  skills, the students will develop their writing skills ranging from writing longer  essays which include a descriptive essay, a narrative essay, a cause-effect essay, a  problem-solution essay, a compare and contrast essay, an opinion essay, a persuasive  essay, and a summary of a text. To make this course more fun and productive, a  variety of approaches and interactive practice activities will be employed in class.  Those include student-centered, communicative, cooperative learning, task-based  and project-based approaches, and lots of communicative and interactive practice  activities. The students are also required to do assignments and projects individually,  in pairs, and/or in groups. 

HFT 201 Health Educations and Fitness  

Health Education course will introduce students to basic knowledge on health  education, health behavior, reproductive health, tropical diseases, sexual transmitted  diseases, chronic disease, alcohol, tobacco, and domestic violence will be imparted.  With this knowledge, students will have opportunity to explore the concept of health  education / health promotion and health determinant factors affecting to public  health.  

BUS 201 Math for Business:  

This course is covered the mathematical processes and techniques currently used in  the fields of business and finance. It provides common business practices such as  mark-up, markdown, and cash discounts showing students how these tools work in  small business or personal finance. The course includes a review of basic business  and financial math skills with particular emphasis on percentages, interest,  discounts, arithmetic of payroll, bank statements, reconciliation, trade and cash  discounts, establishing retail prices, consumer credit, simple interest, compound  interest, annuities, business and consumer loans.  

STAT 201 Introduction to Statistics & Its Application  

This course is designed for students who have never taken statistics before. We begin  with the elementary concept of statistics, continue to descriptive statistics and end  with inferential statistics. Students will learn how to present qualitative and  quantitative data, both by using graphs and summary values. They also learn basic  probability theory in order to understand the concept of inferential statistics. The two  kinds of inferences, confidence intervals and test hypotheses are included at the end  of the course.  

POL 202 ASEAN Governments, Politics and Economics  

The course is designed to provide students with the fundamental understanding of  the functional and institutional of ASEAN. Snapshots of facts and figure of ASEAN  (country profile/ country bio-data) will be provided to students for familiarizing  themselves with local government structure, economic trends, relevant policy and  challenges. Country bio-data identifies the characteristics and personality of each  national government and their respective interest in the Association. The complexity  of regional politics and economics integration will be addressed to assess the  institutional function of the Association. In this course covers such topics as (1) the  structure of ASEAN national governments; (2) ASEAN Economic Trends Agreements/Mechanisms (AIA, AFTA, Market and Monetary  Procedure/Harmonization); (3) perspectives of ASEAN Countries: in term of  economics, politics and security; (4) ASEAN Charter; (5) ASEAN Political Security  Community; (6) ASEAN Economic Community; (7) ASEAN Social and Cultural  Community; (8) Cambodia and ASEAN.  

ECON 210 Introduction to Economics: Basic Concepts  

Economics is one of the most challenges in social science studies. The context of  this subject itself lies within the rational boundary of how people would interact  differently to the particular economics circumstances to attain appropriate decision  makings. At the micro level, this subject will provide a clear insight of how  household would make his or her decision among other alternatives to reach a better  off situation while confronting with limited resources. At the macro level, this  subject will provide a clear focus of how a whole economics entity‘s roles would  play to maintain balance of payment. The international trade, inflation, the costs of  inflation, and unemployment are also covered in this course.

BUS 210 Office Applications  

The major objectives of this course are to help students to use Microsoft Office  professionally in the office. Students will be able to apply operating system, word processing, spreadsheets and presentations, email, and managing database. Students  will learn to create presentation file, administrative document, tale of contents &  figures, print document, use footnote, endnote, & mail merge, etc. in a professional  way. Students will also learn to apply various Excels’ formula and functions in data  analysis, accounting, & financial calculations. To meet the objectives, the class will  be conducted based on numbers of hands-on labs and case studies. They also can get  information on the internet, create text files, calculate data, analyze data and print  documents from various sources. Students will easily be getting a job done. This  course gives them information of how they use computer by learning Microsoft  Windows, Microsoft Office, and Power BI.  

PHIL 210 Logic and Critical Thinking  

Students will be introduced to the basic methods and principles of logic. Students  will study and apply various methods to test arguments, and apply the principles of  logic, through various exercises, puzzles, and problem solving, to develop critical  thinking skills. Students will study assorted forms of false reasoning and examine  possible applications of this study in academic and non-academic life.  

COM 210 Introduction to Communications and Mass Media  

This course is designed to introduce students to Communications: the ability to give  and receive information quickly and effectively. The art of getting your message  across effectively is a vital part of being a successful manager. It is also wise to note  that communication is the foundation of leadership. This course provides  foundations to improve communication skills.  

ARIL 210 Academic Research: Information Literacy  

The goal of this course is to instill students with information literacy (IL) skills. By  the end of the course, it is expected that students will be able to locate, evaluate and  use information of any type, in any media effectively. Moreover, IL will enable  students to communicate their work in a scholarly manner within academic ethic  principles. They will understand what plagiarism is and will cite their sources  properly when they use someone else‘s ideas or work.  

ACCT 212 Financial Accounting II  

The Course is designed in unit I to provide students a complete knowledge in  recording the assets, liabilities and other transactions which cause the change in  financial positions and the net income of a business organization. The students will  be able to understand the accounting principles and concepts which are appropriated  to the business environment such as inflation and to value the internal control in each  accounting steps will be stressed. Through practices and reviews, students will be  able to prepare bank reconciliation, the recording of the non-cash expenses as well  as the recording of the different type of business formation in accordance with the  rule and regulations of the taxation office.  

In unit II, all the accounting issues which primarily affect corporations as  well as the way that individual and corporations use accounting information to  measure taxable income and to determine the amount of income tax owed will be  known. The statement of the cash flows, which is one of the four major financial  statements, and the techniques by which investors analyze financial statements, will  be shown. 

PHIL 212 Introduction to Ethics and Good Governance 

This course is an introduction to the subject of ethics. We will examine the basic  concepts and principles of ethical thought, including issues of morality and self interest, right and wrong, actions, character, consequences, motive, and their  relationship to issues of law, religion, and society. We will also read and analyze  writings by famous philosophers, thinkers, and leaders regarding ethics and the good  society.  

PSYC 212 Personal Growth and Development  

Personal growth and development is part of the general studies required by PUC for  the entire undergraduate program. Students in their third term must take this course.  This course is designed to teach disciplinary, good behaviors, positive attitude, self respect and self-confidence at the university as well as in the society. It will also  teach study skills and time management for success in college as well as in life.  Buddhist as well as western philosophy and thoughts are essential part of this course.  Students can learn how to value life, develop virtues, molding themselves after great  heroes. The way to obtain the positive mental attitudes is taught through this course.  

HIST 230 History of Cambodia  

This is a social science course that students have to fulfill before going on to their  specific major course. It will be a discussion of the civil war and its consequences  especially the post dark period of year 1975-79 in Cambodia. There will also be a  discussion of renovation and reform after the year 1993. The changes in Khmer  culture, society and economics will be discussed based on general opinions and  public media. Political structure, foreign policy, gender issues, human rights, rural  development, and education are also included.  

LAW 230 Business Law  

This course introduces students the foundation of Business Law, the basic rules,  principles, Act of Commerce, Merchant, Trademark, Patent, Industrial Design,  Utility Model, and Copyrights and related rights by making comparative study  between Cambodia with other countries business laws such as UK, US, Japan and  other countries.  

ACCT 235 Accounting Information System  

This course examines the nature of accounting information systems and the ways in  which various components are computerized and integrated to provide relevant and  reliable financial information for decision making.  

ECON 311 Microeconomic Principles  

This course will introduce students to the field of microeconomics. Microeconomics  examines the behavior of individual economic decision-makers: households or  consumers and individual firms or businesses. Because the interaction of these  economic agents (the market system) determines the market price and the quantity  of goods and services produced in the economy, understanding the choices made by  households and firms is a key to understanding important economic outcomes. For  example, the interaction between firms and households determines the wage  individuals in society are paid. We will examine the circumstances under which  these outcomes are socially desirable and when markets fail yielding socially  undesirable outcomes. 

ENBC 311 Technical Writing for Business  

This course is designed for students who wish to improve their accuracy,  appropriacy, and fluency in letter, essay, and thesis writing. Students in this course  will be briefly revised the basic grammatical rules before they actually come to the  writing focus. Another basic focus of this course is to provide students opportunities  for practices in writing. For individual advancement, students are regularly and  additionally given homework and assignment to do and research at home and at their  convenient time.  

FIN 325 Financial Management I  

This course is an overview of financial management issues, principles and tools for  corporate forms of business. The course involves discussions, theoretical  understandings, and practical applications of basic financial management for short term needs. Understanding basic financial management issues crucially helps assess  the current financing and future financial health of an organization, leading to a more  informed managerial decision-making.  

ACCT 330 Intermediate Accounting I  

This course is an upper level of Accounting Principles. It begins with the general  environment of accounting and follows by its process. For technical parts, first we  look at the financial statements including income statement, balance sheet and cash  flow statement before discussing time value of money. In the last part, we discuss  accounting for various items of the financial statements.  

ACCT 332 Cost Accounting I  

This course introduces the students to the interpretation and use of accounting  information by managers to plan, coordinate, direct, and control business activities.  Topics include an overview of Product Costing (Job order, process, absorption,  activity -based), cost behavior and concepts, cost-volume-profit analysis.  

ACCT 336 Intermediate Accounting II  

This course is a continuation of Intermediate Accounting I which is an upper level  of Accounting Principles. It begins with the statement of cash flow and time value  of money, followed by the discussions on various components of balance sheet in  more details.  

FIN 375 Fiscal Legislation & Taxation  

The course will consist of the materials pertaining to the concept of taxation, the  classification of various taxes, and the concept of equity in taxation. This will lead  to the tax structure. The U.S. tax structure and the Cambodian tax structure will be  explained, including the notion of Income, and Income Tax, which does not exist in  Cambodia. The determination of income using Singapore definition and U.S.  definition will be explored. Further reading on Singapore individual income and  corporate income will enhance further understanding of income for tax purposes.  The purposes of fiscal legislation will be examined in general terms under general  aspect of the matter. The second part of the course will cover Cambodian taxation,  which consisted of salary tax, tax on profit and VAT tax.  

FIN 420 Financial Management II  

This course is the continuation of Financial Management I. It enables students to  gain a deeper understanding of financial management concepts, analysis and issues.  It emphasizes primarily how to make effective and useful financing decisions basing  on such different aspects as capital budgeting, cost of capital, capital structures,  dividend policy, and appraisal of intermediate and long term financing. It also  encompasses the applications of appropriate financing decision-makings and other 

managerial implications, which well prepares students for professional  qualifications as well as finance managerial roles in various business environments.  

ACCT 433 Cost Accounting II  

This course is the continuation of Cost Accounting I and focuses on cost  management to minimize the risk of bad decisions and on how to use a process cost  accounting system to account for any joint types of products. I helps students  understand and estimate the cost of each process as well as find ways to reduce costs.  The importance of budgeting such as Master Budget and Flexible Budgeting  describes variance analysis and standard costs of Materials, Labor and Overhead.  Cost accounting for service Businesses and Balance Scorecard. Cost control  management for decision making such as Make or Buy, Scrap or Rework, Sell or  Process, and Sell Mix Selection.  

ACCT 437 Performance Management  

This course is designed and compulsory for students who undertaking the  undergraduate in accounting. Its aims are to provide the knowledge in managing  information, cost related which it is an aid to financial decision. It also focuses on  the quantitative methods to support the management decision.  

ACCT 439 Advanced Accounting I  

This course presents an in-depth examination of accounting for business  combinations including mergers, parent-subsidiary relationships, and consolidated  statements.  

ACCT 440 Advanced Accounting II  

This course continues the coverage of accounting for partnership, foreign currency  transactions, foreign currency conversion, introduction to international accounting,  and accounting for State and Local Governments.  

ACCT 441 Corporate Accounting Report  

Financial Reporting and Analysis by Revsine/Collins/Johnson/Mittelstataedt  emphasizes both the process of financial reporting and the analysis of financial  statements. This course is designed for upper level undergraduate and graduate  business students with a background in accounting. In addition to introductory level  accounting, students should have taken or have significant job experience in at least  basic financial analysis.  

ACCT 445 Auditing I: Theory and Practice  

This course is a specialized program for accounting major students. It aims to  provide students with a general understanding of auditing and aspects related to it,  introduce the audit process and explain some basic audit techniques. Combining with  Audit II, the students should, to some extents, be prepared to start their auditing  career as they will not only learn the theories but practical implication in Cambodia.  

ACCT 446 Auditing II: Auditing Procedure & Profession  

Upon obtaining general knowledge of auditing from Auditing I Course, Auditing II  aims to bring students the knowledge of auditing in more specific areas of the  financial statements. It starts with a review of revenue and purchase cycle. It follows  with more details about substantive tests. By order, it will provide the knowledge  how to audit cash, accounts receivable, inventory & cost of goods sold and other  sections of the financial statements. Students will also study (a) the impact of  information technology on the gathering, processing and reporting of financial  information (b) risk management through the use of COSO‘s internal control  

frameworks (c) ways in which technology affects internal control structures, and (d)  how to model business processes and use decision criteria to determine ways in  which processes can be improved.  

MGT 466 Management and Leadership Development Skills  

This course is part of management course program. It aims at providing students  with necessary skills to develop and improve their leadership. It starts with an  overview of leadership and the difference between leadership and management. The  rest of the course concentrates on various skills that a leader need. It will not only  provide the conceptual perspectives but practical applications and real examples,  especially in Cambodian context.  

ENTR 476 Entrepreneurial Real Estate Property Management  

This course is designed to teach the students about real estate property  

development and management. It covers the management of residential houses,  apartments, condominiums, office buildings, industrial properties, and shopping  centers. The students also learn how to investigate rental markets, develop rental  schedules, negotiate and lease properties, and build and maintain relationship with  tenant and landlords.  

ACCT 489 Senior Project or Exit Exam 

Students will be responsible for planning an integrated project and writing a report.  This includes doing customer and industry data collecting and analysis.