Diploma in Accounting

Course Code : UDE (MQA/SWA10025)


This programme aims to develop graduates with accounting and business management skills to either develop their career or further their education in field of accounting.


By the end of this programme, students should be able to:

  • Equip students with the practical the theoretical aspect of accounting
  • Train students to execute accounting assignments and prepare basic financial statements
  • Produce accounting graduates who are capable of analyzing accounting problems ethically and effectively
  • Develop the skills required to work as a team, entrepreneurship and lifelong learning

Career and Academic Path

Graduates of the Diploma in Accounting Programme will have the opportunity to further their studies to a Bachelor Degree in related fields at local universities.

The graduates of this programme will be able to obtain positions such as Accountants Assistant at government departments and statutory bodies subject to the prescribed conditions of the public service. The graduates will also be qualified to hold various posts in the private sector.

Course Structure

Students must complete a total of 92 credit in order to be awarded the Diploma in Accounting. They must pass all 29 courses/subjects prescribed as Institution Compulsory Courses, Core Courses and Programme Courses.

Institution Compulsory Courses

  • Malaysian Studies
  • English for Communication
  • Fundamentals of Entrepreneurship in Malaysia
  • Malaysian Legal System
  • Social Responsibility

Core Courses

  • Personal Development Programme
  • Introduction to Management
  • Critical Thinking and Effective Presentation Skills
  • Principles of Economic
  • Business Statistic
  • Principle of Marketing
  • introduction to Business and Professional Writing

Programme Courses

  • Financial Accounting and Reporting
  • Cost and management Accounting I
  • Financial Accounting and Reporting II
  • Financial Accounting and Reporting III
  • Financial Management
  • Computer Application in Accounting
  • Taxation I
  • Auditing
  • Cost and Management Accounting II
  • Financial Accounting and Reporting IV
  • Taxation II
  • Auditing II
  • Financial Accounting and Reporting V
  • Business and Company Law
  • Business Professinal Ethics
  • Islamic Financial and Accounting Concepts
  • Accounting Theory and Contemporary Issues
  • Business Research

Entry Requirements

Minimum Entry Requirements(Malaysians) Minimum Entry Requirements(Non-Malaysian)

Sijil Pelajaran Malaysia (SPM) 
Pass SPM / equivalent with a minimum of 3 credits including Mathematics, and a pass in English Language; 

Sijil Tinggi Pelajaran Malaysia (STPM) 
Pass STPM or equivalent, with a minimum of Grade C (CGPA 2.0) in any subject, and a Credit in Mathematics and a Pass in English Language at the SPM level; 

Other qualifications recognised by the senate of UM

Pass in English Language at SPM level

International Students who wish to enrol in this programme should fulfil the following general requirements:

O Level
Pass O Level with at least a Full Pass in three (3) subjects or other qualifications recognised by the Senate of UM; 

Possess any of the following English qualifications:

  • Score of 550 or above for the Test of English as Foreign Language (TOEFL iBT); OR
  • Score of 5.5 or above for the International English Language Testing System (IELTS)