The Associate Degree in Accounting is typically two years in length and required 20 coursework based in theory and practice. General education requirements are also typically included. Many core courses focus on accounting, management, business and economics topics. At PUC, Associate Degree in accounting educates students on how to effectively track a company’s financial history, and make recommendations so it can remain in good fiscal shape while planning for future growth. Many of these programs are structured to draw from a broad liberal arts education while also focusing on career-specific and accounting courses.

A.A. in Accounting

1. ^{ACCT 332 Cost Accounting I is a pre-requisite for ACCT 433 Cost Accounting II}

Course Descriptions

POL 101         Introduction to Political Science

This 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.

ENGL 110      English I: Reading and Composition

The course, a foundation level of English as a foreign language course, is intended to guide students through models and writing practice, and to sharpen composition and analytical skills needed for good academic writing. Students will be guided through a variety of writing strategies and techniques with emphasis on sentence structure, including correct use of grammar, mechanics and sentence combining. Students will learn paragraph organization, and research and organization methods required for writing paragraphs.

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 and IT students an overview of how Information Technology System has been developed the fundamental concepts and terminologies of Information Technology, knowledge of basic computer hardware and software, computer technology, information technology. Besides this, student will learn selective Microsoft Office for academic purpose.

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, students will 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.

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.

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.

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. This course gives them information of how they use computer by learning Microsoft Windows, Microsoft Office, and Power BI.

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.

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.

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 Systems 

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

MKT320         Marketing Principles

This course is designed to introduce the marketing mix functions and process. Includes identification of consumer and organizational needs and explanation of environmental issues. The purpose of this course is to teach students to identify the marketing mix components; explain the environmental factors which influence consumer and organizational decision-making processes; outline a marketing plan; and interpret marketing research data to forecast industry trends and meet customer demands.

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. Understanding basic financial management issues crucially helps assess the current 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.

FIN 375          Fiscal Legislation & Taxation  

The course will consist of the materials pertaining to the concept of taxation, the classification for various taxes, and the concept of equity in taxation. Cambodian tax structure will be explained, including the notion of Income, and Income Tax. The purposes of Cambodia Taxation and application will be examined in general terms under general aspect of the matter, which consisted of salary tax, tax on profit and VAT.

BUS 425         Fundamentals of Business & Entrepreneurship

Introduce the student to the basic theories and principles of Entrepreneurship. The student will analyze the fundamentals of creating a business from conceptualization to preparation and implementation of a business plan to formation, financing, and establishing a new venture. Further develop the student‘s verbal, writing, and critical thinking skills. The course is intended to guide students through models and writing practice – particularly the essay and to sharpen composition and analytical skills needed for good academic writing.

ACCT 433      Cost Accounting II

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 variable costing and performance reporting, master budgeting and performance planning, flexible budgets and standard costing , decentralization and performance evaluation , relevant costing for managerial decisions ,and capital budgeting and investment analysis.

ACCT 289      Final Project

Students will be responsible for planning an integrated business project and writing a report.