program specification and curriculum · pdf filethe development and approval of this program...

BACHELOR OF ACCOUNTING ANDFINANCE �HONOURS�

© CAMED BUSINESS SCHOOL

2018PROGRAM SPECIFICATION

AND CURRICULUM

PROGRAM

SPECIFICATION

AND CU

RRICULU

M

LEARN, SHARE, CONNECT.

For more information:64 Street 108, Phnom Penh023 986 522 / 523 / 960 / [email protected] online at: www.cam-ed.com

CamEdBusiness School i

Content

Table of ContentsTOPIC PAGE

VISION AND MISSION iii

ABBREVIATION LIST iv

1 SUMMARY 1

2 PROGRAM OBJECTIVE, CAREER PROSPECTS 3

3 ENTRANCE, TRANSFER, EXIT 5

4 PROGRAM LEARNING OUTCOMES 7

5 CURRICULUM, CREDITS, ELECTIVES 11

6 COURSE RELATIONAL STRUCTURE 13

CURRICULUM MAP 15

7 PROGRAM AND CURRICULUM DEVELOPMENT AND QUALITY CONTROL 17

COURSE SPECIFICATIONS - FOUNDATION YEAR

ENGLISH FOR ACADEMIC PURPOSES 1 (ENGL 111) 19

ENGLISH FOR ACADEMIC PURPOSES 2 (ENGL 112) 25

STATISTICS 1: FOUNDATIONS IN BUSINESS STATISTICS (STAT 111) 31

STATISTICS 2: QUANTITATIVE METHODS FOR BUSINESS (STAT 112) 37

CAMBODIAN STUDIES (HIST 111) 43

INTRODUCTION TO COMPUTER SCIENCE (COSC 101) 47

HISTORY: COLONIALISM AND TRADE EMPIRES IN ASIA (HIST 121) 51

LEADERSHIP PHILOSOPHY (PHIL 111) 61

MARKETING (MKTG 101) 67

POLITICAL SCIENCE: THE COLD WAR AND ASIA (POLS 111) 73

PSYCHOLOGY (PSYC 101) 79

COURSE SPECIFICATIONS - SECOND YEAR

ENGLISH FOR ACCOUNTING 1 (ENGL 221) 85

ENGLISH FOR ACCOUNTING 2 (ENGL 222) 91

MICROECONOMICS (ECON 201) 97

MACROECONOMICS (ECON 202) 103

FINANCIAL ACCOUNTING 1 (ACCT 211) 109

FINANCIAL ACCOUNTING 2 (ACCT 212) 115

PRINCIPLES OF MANAGEMENT (MGMT 201) 121

MANAGEMENT ACCOUNTING 1 (ACCT 221) 127

CamEdBusiness Schoolii

Content

COURSE SPECIFICATIONS - THIRD YEAR

MANAGEMENT ACCOUNTING 2 ( ACCT 321) 133

BEHAVIORAL ECONOMICS (ECON 311) 137

BUSINESS ETHICS ( MGMT 311) 141

ACCOUNTING INFORMATION SYSTEMS (ACCT 331) 147

CAMBODIAN BUSINESS LAW (LAWS 311) 151

AUDIT THEORY AND PRACTICE (ACCT 341) 161

IFRS FOR SMES (ACCT 311) 165

FINANCE 1 (FINC 301) 169

COURSE SPECIFICATIONS - FOURTH YEARFINANCE 2 ( FINC 401) 175

INTERNATIONAL FINANCIAL REPORTING (ACCT 411) 183BANKING AND FINANCIAL INSTITUTIONS AND SERVICES (ACCT 411) 189CAMBODIAN TAX (ACCT 451) 193INTERNATIONAL BUSINESS ENVIRONMENT (MGMT 431) 205BUSINESS STRATEGY (MGMT 421) 211TEAM PSYCHOLOGY (PSYC 411) 217

APPENDICESAPPENDIX 1: 221BACHELOR OF ACCOUNTING AND FINANCE COURSES AND CREDITS APPENDIX 2: 225CREDIT POLICIES IN CAMBODIA AND THE UNITED STATES AND THE UKAPPENDIX 3: 227CURRICULUM COMMITTEE AND POLICIES

CamEdBusiness School i

COPYRIGHT © 2018 BY CAMED BUSINESS SCHOOL

All rights reserved. No part of this publication may be reproduced, distributed, or transmitted in any form or by any means, including photocopying, recording, or other electronic or me-chanical methods, without the prior written permission of the publisher, except in the case of brief quotations embodied in critical reviews and certain other noncommercial uses permit-ted by copyright law. For permission requests, write to the publisher, at the address below.

CamEd Business School

64 Street 108Phnom [email protected]

CamEdBusiness Schoolii

CamEdBusiness School iii

VISION

The vision of CamEd Business School is advancement of the nation and its economy by creating a vibrant community of accounting and finance professionals performing on par with those in global financial centers, taking initiative as leaders, and upholding high ethical standards.

MISSION

The mission of CamEd is to provide higher education with a focus on accounting and fi-nance, leading to qualifications of international quality and recognition.

CamEd strives to maintain a high performing, diverse, and international faculty of lecturers, collecting and disseminating best practice and the latest developments in their respective fields.

CamEd aims to continually improve effectiveness and efficiency through strategic use of management techniques, financial management and information technology.

CamEd works to cultivate a respectful, liberal, encouraging environment conducive to self-discovery, freedom of thought, innovation, and constructive debate.

Vision and Mission

CamEdBusiness Schooliv

ABBREVIATION LIST

Abbreviation ExplanationACCA Association of Chartered Certified AccountantsAICPA American Institute Of Certified Public AccountantsCA Chartered AccountantCAT Certified Accounting TechnicianCFA Chartered Financial AnalystCMA Certified Management AccountantCPA Certified Public AccountantCRM Customer Relationship ManagementIELTS International English Language Testing SystemsIES International Education StandardsIFAC International Federation of AccountantsKICPAA Kampuchea Institute of Certified Accountants and AuditorsMCQ Mutiple Choice QuestionTOEFL Test of English as a Foreign Language

Abbreviation List

CamEdBusiness School 1

1. SUMMARY

Program Title: Bachelor of Accounting and Finance

Awarding Institution: CamEd Business School

Mode of Study: Full time

Type of Study: Campus Based

This program specification describes the objective, learning outcomes, entrance, transfer, exit, and curriculum for the Bachelor of Accounting and Finance degree. This qualification benchmarks international qualifications and complies with the requirements of the Interna-tional Federation of Accountants (IFAC), the Ministry of Education, Youth and Sports, and the Cambodian National Qualification Framework. Additional reference points to this speci-fication and curriculum include employer surveys, student feedback, alumni surveys, and review by subject matter experts.

The curriculum is the series of courses and academic activities required for a student to be awarded the Bachelor of Accounting and Finance degree. The curriculum is generally described in this program specification and further detailed in the individual course speci-fications which describe the learning outcomes, course content, and assessment of each curriculum course.

The development and approval of this program specification and curriculum are the respon-sibility of the Curriculum Committee of CamEd Business School.

Summary

CamEdBusiness School2


2. PROGRAM OBJECTIVE, CAREER PROSPECTS

2.1 OBJECTIVE

The Bachelor of Accounting and Finance program and curriculum aim to prepare graduates to work as accounting and finance professionals, performing on par with those in ASEAN and global financial centers, taking initiative as leaders, and upholding high ethical stand-ards.

2.2 CAREER PROSPECTS

Positions held by graduates will include titles such as accountant, manager, auditor, fi-nancial analyst, financial consultant, tax consultant, investment officer, loan officer, budget analyst, cost accountant, treasurer, risk management officer, and financial accountant. It is expected that graduates will begin with entry level positions, and, depending on aptitude and opportunity, gradually advancing to higher management positions such as audit partner and chief financial officer.

Program Objective, Career Prospects


3. ENTRANCE, TRANSFER, EXIT

3.1 ENTRANCE

Students entering the program shall have a high school diploma approved by the Ministry of Education of Cambodia. International students without a Cambodian high school diploma will need to have their high school degree evaluated by the Ministry of Education and deter-mined to be the equivalent of a Cambodian high school diploma.

Students entering the program shall also have successfully passed the CamEd entrance exams and interviews, which consist of a variety of internationally benchmarked assess-ments of English language skills and intellectual capacity.

For English, entering students are expected to have at least a B1 on the APTIS exam of the British Council or an equivalent TOEFL or IELTS score. A2 APTIS level students may be considered for entrance to the program if they display exceptional compensating quantita-tive reasoning skills and commit to intensive English studies. A0 and A1 APTIS level ap-plicants will not be considered.

3.2 TRANSFER

Students are not allowed to transfer any credit from another institution or university for the first, second and fourth years. For these years, CamEd Business School requires all stu-dents to take all courses in the curriculum without exception.

For selected third courses, CamEd may allow students may transfer credit from accredited UK, Malaysian, Thai, Chinese or Hong Kong universities that have been reviewed and ap-proved by CamEd.

3.3 EXIT

Upon exit from the bachelor of accounting and finance, students may consider two paths of continued education:

1. Professional certification such as ACCA, CPA, CMA, CFA, CRM.

2. Graduate degrees such as an MBA or an MSc in accounting, finance or manage-ment.

Entrance, Transfer, Exit


4. PROGRAM LEARNING OUTCOMES

To achieve the program objective above, the CamEd curriculum aims to develop students to achieve both general and technical competencies, which are written as learning outcomes and grouped into the following categories:

Categories General DefinitionKnowledge What graduates will know and understand.Cognitive Skills What graduates will be able to do in terms of evaluation, advis-

ing and application of professional skills.Communication, Information Technology, and Numerical Skills

What computational, IT, and communication skills graduates will possess.

Interpersonal Skills and Re-sponsibilities

What management, self-management and interpersonal skills graduates will be able to carry out, and what attitudes and opin-ions graduates will hold.

The full definition of each category above is provided in the Cambodian Qualification Frame-work set out by government Sub-Decree in 2014. The competencies to be achieved by students are expressed below as learning outcomes. These are further broken down into course objectives in each course specification.

4.1 Knowledge

Upon completion of the program, CamEd Bachelor of Accounting and Finance graduates will be able to perform the following:

Learning Outcome Teaching and Learning Methods Assessment

4.1.1 Explain the principles, con-cepts, and theories under-lying accounting, finance, management, marketing, and economics.

Lecture, Discussion, Brain-storming

Questions and Answers, Pres-entation, Oral Questioning

4.1.2 Describe competitive busi-ness forces and explain how they influence the development of strategies.

Lecture, Discussion, Brain-storming, Didactic Ques-tions, Explicit Teaching, Guided Practice, Problem Solving, Readings, Case Studies, Group Projects

Assignments, Presentation, MCQ Test, Short Answer Written Test, Questions and Answers, Oral Questioning, Group Project, Controlled Case Study

4.1.3 Interpret the legal and tax frameworks in Cambodia and Cambodian corporate and business law.

Lecture, Discussion, Read-ings, Group Project, Criti-quing, Drawing Inferences from Data

MCQ Test, Short An-swer Written Test, Group Presentation,Group Project, Controlled Case Study, Oral Presentation

4.1.4 Describe the national and international business envi-ronment, including its legal, financial, economic, and political components in the historical and geopolitical context.

Lecture, Discussion, Read-ings, Individual Research, Group Projects

Written Research Report, As-signments, Presentation, MCQ Test, Short Answer Written Test, Controlled Case Study

Program Learning Outcomes


4.1.5 Discuss the requirements of national and interna-tional accounting and audit regulations and standards.

Lecture, Discussion, Read-ings, Individual Research, Group Projects, Case Studies, Didactic Questions, Cooperative Learning

Questions and Answers, Writ-ten Research Report, Group Assignments, Presentation, MCQ Test, Short Answer Written Test, Group Project, Controlled Case Study

4.2 Cognitive Skills



4.2.1 Conduct financial apprais-al of businesses, produc-tion and investments.

Lecture, Discussion, Read-ings, Exercises, Case Stud-ies, Individual Research, Project-Based Learning, Problem Solving

Written Research Report, Writ-ten Financial Performance Re-port, Presentation, MCQ Test, Short Answer Written Test, Controlled Case Study,Oral Questioning

4.2.2 Evaluate financial and management controls, gov-ernance and risk manage-ment of an organization in order to advise and audit according to International Standards on Auditing.

Lecture, Discussion, Read-ings, Exercises, Case Stud-ies, Group Projects, Inquiry-Based Teaching

Presentation, MCQ Test, Short Answer Written Test, Group Project, Controlled Case Study, Research Report

4.2.3 Advise on working capi-tal management, capital structure and sources of financing.

Lecture, Discussion, Read-ings, Exercises, Case Stud-ies, Individual Research, Project-Based Learning, Problem Solving, Inquiry-Based Teaching

Written Research Report, Written Financial Performance Report, Presentation with Recommendations, MCQ Test, Short Answer Written Test, Controlled Case Study, Case Analysis

4.2.4 Calculate tax liabilities and necessary tax payments of commercial enterprises in Cambodia.

Lecture, Discussion, Read-ings, Exercises, Seminar, Project-Based Learning

Questions and Answers, Report Writing, Spreadsheet, Performance Tasks,MCQ Test, Short Answer Written Test, Controlled Case Study

4.2.5 Develop effective business strategies.

Lecture, Discussion, Pro-ject-Based Learning, Case Study

Presentation, Project Report, Case Analysis, Strategic Plan, Marketing Plan, Debate

4.2.6 Prepare budgets and fore-casts to support manage-ment decisions.

Lecture, Discussion, Read-ings, Exercises, Deductive Teaching, Problem Solving, Situation Analysis

Presentation, Written Financial Performance Report, Spread-sheet, Written Recommenda-tion, MCQ Test, Short Answer Written Test, Controlled Case Study

4.2.7 Prepare a set of financial statements in accordance with International Finan-cial Reporting Standards (IFRS) and the IFRS for SMEs.

Lecture, Discussion, Readings, Project-Based Learning,Case Studies, In-dividual Research, Problem Solving

Written Research Report, Spreadsheet, Written Recom-mendation, , Written Financial Statements, Assignments, Presentation, MCQ Test, Short Answer Written Test, Con-trolled Case Study


4.3 Communication, Information Technology, and Numerical Skills


Learning Outcome Teaching and Learning Methods

Assessment

4.3.1 Analyze a broad range of quantitative data using statistical techniques in order to support business decisions.

Lecture, Discussion, Read-ings, Exercises, Individual Research, Group Projects, Project-Based Learning, Case Study, Drawing Infer-ences from Data, Question-Directed Learning

Presentation, MCQ Test, Re-search Report,Short Answer Written Test, Individual Re-search, Group Project, Con-trolled Case Study, Survey/Questionnaire

4.3.2 Operate IT applications and systems commonly used by accounting and finance professionals.

Lecture, Discussion, Com-puter Training, Exercises, Project-Based Learning, Discovery Learning, Prob-lem Solving, Discovery Learning, Didactic Ques-tions, Blended Learning

Process Analysis, Computer-Based Assessment, Dem-onstration, System Review, Project Report, Presentation, MCQ Test, Short Answer Written Test, Controlled Case Study

4.3.3 Advise on how to enhance organizational effective-ness and efficiency by utilizing appropriate IT solutions.

Lecture, Discussion, Read-ings, Case Studies, Project-Based Learning, Computer Aided Instruction, Problem Solving, Inquiry-Based Teaching

Presentation, Case Analysis,MCQ Test, Short Answer Written Test, Group Project,Controlled Case Study

4.3.4 Express their ideas in clear, professional English in a variety of settings.

Lecture, Discussion, Read-ings, Individual Research, Group Projects, Commu-nicative Approach, Flipped Approach, Cooperative Learning, Problem Solving, Brainstorming, Role Play

Written Research Report, Case Study Assignments, Individual/Group Assignment, Presentation, MCQ Test, Short Answer Written Test, Group Project, Controlled Case Study, Debate

4.4 Interpersonal Skills and Responsibilities



4.4.1 Analyze new complex ideas, new situations, and unique problems objective-ly and independently.

Readings, Case Studies, Individual Research, Group Projects, Inquiry-Based Teaching, Project-Based Learning, Socratic Question-ing, Reflective Discussion

Written Research Report, Case Study Assignments, Presentation, Group Project, Term Paper, Argumentative Essays

4.4.2 Lead a productive and col-laborative team to achiev-ing the intended outcomes.

Lecture, Discussion, Read-ings, Case Studies, Group Projects, Project-Based Learning, Field Trip, Coop-erative Learning, Communi-cative Learning

Group Assignments, Presenta-tion, MCQ Test, Short Answer Written Test, Group Project, Controlled Case Study, Field Work,Self-Assessment


4.4.3 Make ethical decisions in business and the work-place.

Lecture, Discussion, Read-ings, Case Studies, Group Projects, Project-Based Learning, Problem Solving, Inductive Teaching

Assignments, Presentation, MCQ Test, Short Answer Written Test, Group Project, Controlled Case Study, Case Analysis, Debate, Situation Analysis


5. CURRICULUM, CREDITS, ELECTIVES

This curriculum consists of 34 courses totaling 131 credits, which are designed to support achievement of the curriculum objective and learning outcomes described above. These 34 courses are listed in the table below. The content and objectives of each course is described in each individual course specification which, together with this program specification are subject to review and approval by the curriculum committee of CamEd Business School. Credits are awarded on the basis of one credit per 15 hours of lecture, in class teaching.

There are no elective subjects. Because this curriculum seeks to fulfill the requirements of the Ministry of Education foundation year, the International Federation of Accountants (IFAC) and the Certified Accounting Technician program of the ACCA, there is limited scope for elective subjects. All subjects are compulsory and thus there is no need to distinguish between major, minor and elective subjects. However, certain subjects will have a preferred order of study as well as prerequisites, which are set in the relevant course specifications.

Courses Required for the Bachelor of Accounting and Finance

Foundation Year Courses

C Second Year Courses

C Third Year Courses

C Fourth Year Courses

C

English for Academic Purposes 1 (ENGL 111) 3 English for Accounting

1 (ENGL 221) 2.5Management Ac-counting 2 (ACCT 321)

5 Finance 2 (FINC 401) 5

English for Academic Purposes 2 (ENGL 112) 3 English for Accounting

2 (ENGL 222) 2.5 Behavioral Econom-ics (ECON 311) 1

International Finan-cial Reporting (ACCT 411)Advanced Financial Accounting

5

Statistics 1: Foundations in Statistics (STAT 111) 3 Microeconomics

(ECON 201) 5 Business Ethics (MGMT 311) 3

Banking and Finan-cial Institutions and Services (FINC 411)

3

Statistics 2: Quantitative Methods for Business (STAT 112)

3 Macroeconomics (ECON 202) 5

Accounting Informa-tion Systems (ACCT 331)

5 Cambodian Tax (ACCT 451) 5

Cambodian Studies (HIST 111) 3 Financial Accounting 1

(ACCT 211) 5 Cambodian Business Law (LAWS 311) 5

International Busi-ness Environment (MGMT 431)

5

Introduction to Computer Science (COSC 101) 3 Financial Accounting 2

(ACCT 212) 5 Audit Theory and Practice (ACCT 341) 5 Business Strategy

(MGMT 421) 5

History: Colonialism and Trade Empires in Asia (HIST 121)

3 Principles of Manage-ment (MGMT 201) 5

IFRS for SMEs (ACCT 311) Inter-mediate Financial Accounting

5 Team Psychology (PSYC 411) 1

Leadership Philosophy (PHIL 111) 3 Management Account-

ing 1 (ACCT 221) 5 Finance 1 (FINC 301) 5

Marketing (MKTG 101) 3

Political Science: The Cold War and Asia (POLS 111)

3

Psychology (PSYC 101) 3

Total Credits 33 Total Credits 35 Total Credits 34 Total Credits 29

Curriculum, Credits, Electives


6. COURSE RELATIONAL STRUCTURE

The courses in the curriculum are designed and scheduled to enhance and build upon stu-dents’ knowledges and skills. Earlier course work enables effective learning in later cours-es. The table below shows how foundation courses in the left column support learning in the intermediate and advanced courses in the right columns.

Key Course Themes Basic Courses Intermediate Courses Advanced Courses

Reporting, Auditing, Tax, Compliance

Financial Accounting 1 (ACCT 211)

Cambodian Business Law (LAWS 311)

Financial Accounting 2 (ACCT 212)Audit Theory and Practice (ACCT 341)IFRS for SMEs (ACCT 311)Intermediate Financial Ac-counting

International Financial Re-porting (ACCT 411)Advanced Financial Account-ing

Cambodian Tax (ACCT 451)

Finance and Economics

Banking and Financial Institu-tions and Services (FINC 411)Microeconomics (ECON 201)Macroeconomics (ECON 202)

Finance 1 (FINC 301) Finance 2 (FINC 401)

Business Management

Leadership Philosophy (PHIL 111)Psychology (PSYC 101)Marketing (MKTG 101)Management Accounting 1 (ACCT 221)Principles of Management (MGMT 201)

Management Accounting 2 (ACCT 321)Behavioral Economics (ECON 311)Team Psychology (PSYC 411)International Business En-vironment (MGMT 431)

Business Strategy (MGMT 431)

Information Systems Introduction to Computer Science (COSC 101)

Accounting Information Systems (ACCT 331)

Primary Abilities

English for Academic Purposes 1 (ENGL 111)English for Academic Purpose 2 (ENGL 112)Statistics 1: Foundations in Statistics (STAT 111)Statistics 2: Quantitative Meth-ods for Business (STAT 112)Political Science: The Cold War and Asia (POLS 111)History: Colonialism and Trade Empires in Asia (HIST 121)Cambodian Studies (HIST 111)

English for Accounting 1 (ENGL 221)English for Accounting 2 (ENGL 222)

Business Ethics (MGMT 311)

Course Relational Structure


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Curriculum Map


7. PROGRAM AND CURRICULUM DEVELOPMENT AND QUALITY CONTROL

7.1 Program and curriculum development is the responsibility of the Curriculum Commit-tee. The Curriculum Committee operates according to the rules set out in the docu-ment Curriculum Committee and Policies, included in this program specification as Appendix 3.

7.2 The program and curriculum shall be developed and improved based on the knowl-edge, skills and attitudes required by employers. Formal or informal surveys of the needs of employers shall be conducted periodically.

7.3 Lecturers will be a front-line quality control for the success of curriculum improvement. At least once a year, lecturers shall be invited to give feedback and propose changes to the overall curriculum as well as the course specifications for their courses.

7.4 On a regular basis, the students and alumni shall be invited to provide feedback on the curriculum and course specifications.

7.5 Every 1-3 years, the Curriculum Committee will benchmark the CamEd curriculum with the requirements of IFAC. The Curriculum Committee will also consider the requirements of the ACCA, the US AICPA, and the curriculum of similar programs of leading UK and US universities.

Program and Curriculum Development and Quality Control


Foundation Year: English for Academic Purposes 1 (ENGL 111)

ENGLISH FOR ACADEMIC PURPOSES 1ENGL 111

COURSE SPECIFICATION

1. AIM

This course aims to give students a foundation in English literature and academic writing. There are three main goals. First, the students will be able to write, in English, a standard academic essay of five paragraphs and longer. Students will be able to summarize, write critically, and begin using APA references to support their writing. Secondly, the students will be able to achieve an incremental improvement in their reading, writing, grammar, and vocabulary. Third, students will have a better view of the world and other cultures from inter-nationally acclaimed literary classics that they will read throughout the course.

2. COURSE DESCRIPTION

This course develops and strengthens English academic language skills for reading and writing. English grammar is further applied to the development of sentences, then para-graphs.

The strategy of the course is to achieve a high volume of reading and writing at a level ap-propriate for the student. Students will learn grammar, vocabulary, and structure indirectly through this high volume of reading and writing. Writing skills, grammar, and other technical points are introduced to the class according to the English skill level and needs.

Students will also learn directly with periodic guidance from the lecturer, however, a signifi-cant amount of class time is meant for discussion of the readings and live activities.

The course culminates in essay writing which is further developed in the English for Aca-demic Purposes 2 course. Throughout this course, classes will discuss literature and aca-demic writing skills.

Credits: 3

Lecture Hours: 45

3. ROLE IN CURRICULUM

English for Academic Purposes 1 provides broad support to students’ coursework in years 2, 3 and 4.

Bachelor of Accounting andFinance Curriculum

English for Academic Purposes 2 (ENGL 112)




Prerequisites

There are no prerequisites for this course. However, students must have a basic under-standing of grammar rules and structure.

4. LEARNING OUTCOMES

The primary learning outcomes for this course are based on two main areas: academic writing and English literature where they will be able to complete the aim’s three main goals for significant learning. By the end of the course, the students will be able to complete, in English, a standard academic essay of five paragraphs or more. On successful completion of this course, students will be able to:

4.1 Knowledge4.1.1 Build English language, vocabulary, and cultural understanding through

classic literature.4.1.2 Understand the logic supporting an idea communicated in writing.

4.2 Cognitive Skills4.2.1 Organize and write a quality five paragraph essay in the English lan-

guage.4.2.2 Make use of grammatically correct sentences in the English language.4.2.3 Apply simple, compound and complex sentences in a paragraph.4.2.4 Make use of basic research on reading/class discussion related sub-

jects.4.2.5 Utilize an APA of formatting and referencing.

4.3 Communication, Information Technology, and Numerical Skills4.3.1 Utilize Microsoft Word to type and print a properly formatted academic

essay.4.3.2 Apply basic internet research on reading/class discussion related Sub-

jects.4.3.3 Participate in group discussions, providing input that is constructive,

critical, and effective.

4.4 Interpersonal Skills and Responsibilities4.4.1 Solve problems systematically.



5. STUDY PLAN

The course targets the study plan below. Implementation may vary somewhat depending on the progress and needs of students. For example, some topics may be allocated more or less than 1.5 hours.

Lecture Topic Reading/Writing Learning Outcome Hours

1 Introduction to course: Literature and Writing

Literature: Textbook 1 Introduction, Assignment 1

4.1.1, 4.3.3 1.5

2 Academic skills based warm up; Process writing

Introduction: Number the stars Chapters 1 - 3

4.1.1, 4.1.2, 4.2.2, 4.3.2 1.5

3 Academic skills based warm up; Pre-writing: Getting ready to write

Academic writing Pages 2 - 10, Quiz 1 4.2.2, 4.2.3 1.5

4 Academic skills based warm up, academic writing based lecture and/or group work

Number the starsChapters 4 - 5, Homework 1

4.1.1, 4.1.2, 4.3.3 1.5


Active Reading & re-sponding

4.1.1, 4.1.2, 4.3.3, 4.3.2 1.5

6 Academic skills based warm up, academic writing based lecture. The structure of a paragraph.

Academic writing Pages 11 -16, Quiz 2

4.2.2, 4.2.3, 4.3.3 1.5

7 Academic skills based warm up, focus activity & vocabulary review

Number the starsChapters 6 -11, Homework 2

4.1.1, 4.1.2, 4.3.3 1.5

8

Academic skills based warm up, academic writing based lecture and/or group work - Development of a paragraph

Academic writing Pages 17 - 24, Assignment 2

4.2.2, 4.2.3, 4.2.5 1.5


Active Reading & re-sponding, Homework 3

4.1.1, 4.1.2, 4.3.3, 4.3.2 1.5

10 Academic skills based warm up, Analyzing literature and extending response

Number the starsChapters 12 -17,Quiz 3

4.1.1, 4.1.2, 4.3.1 1.5


Academic writing Pages 25 - 39

4.2.1, 4.3.1, 4.3.3 1.5


Literature Textbook 2 Introduction 4.1.1, 4.3.3 1.5


Academic writing Pages 40 - 49

4.2.2, 4.2.3, 4.2.5, 4.3.2,

4.3.31.5


Academic writing Pages 50 - 55, Assignment 3

4.2.2, 4.2.3, 4.2.5, 4.3.2,

4.3.31.5

15 Academic skills based warm up, Intro literature text 2 Literature Text 2 4.1.1, 4.1.2,

4.3.1 1.5




Literature Text 2 4.1.1, 4.1.2, 4.3.1 1.5

17 Academic skills based warm up, academic writing based lecture on the structure of an essay

Academic writing Pages 56 - 62, Quiz 4

4.2.1, 4.2.2, 4.2.3 1.5


Literature Text 2 4.1.1, 4.1.2, 4.3.3 1.5

19 Academic skills based warm up, Intro literature 3

Literature Text 3, Homework 4

4.1.1, 4.1.2, 4.3.3 1.5


Literature Text 3 4.1.1, 4.1.2, 4.3.3 1.5


Literature Text 3 4.1.1, 4.1.2, 4.3.3 1.5


Writing summaries and paraphrases

4.3.1, 4.3.2, 4.3.3 1.5


Outlining an EssayPages 63 - 70

4.3.1, 4.3.2, 4.3.3 1.5


Introductions and conclusions. Pages 71

- 77, Assignment 4

4.1.1, 4.2.1, 4.2.2 , 4.3.1,

4.3.21.5

25 Academic skills based warm up, Intro literature 4 Literature Text 4 4.1.1, 4.1.2,

4.3.3 1.5

26 Academic skills based warm up, introduce essay topic, write intro paragraph

Literature Text 44.1.1, 4.2.1, 4.2.2 , 4.3.1,

4.3.21.5

27 Academic skills based warm up, quiz, write body 1 Literature Text 4, Quiz 5

4.1.1, 4.2.1, 4.2.2 , 4.3.1,

4.3.21.5

28 Academic skills based warm up, write body 2


4.1.1, 4.2.1, 4.2.2 , 4.3.1,

4.3.21.5

29 Academic skills based warm up, write body 3 Literature Text 4

4.1.1, 4.2.1, 4.2.2 , 4.3.1,

4.3.21.5

30 Academic skills based warm up, turn in essay, academic writing based lecture and/or group work

None, Assignment 54.1.1, 4.2.1, 4.2.2 , 4.3.1,

4.3.21.5

Total Hours 45



6. TEACHING METHODS

1. Homework assignments, both reading and writing 2. Lecture and class discussion 3. In-class writing and short tests

7. ASSESSMENT AND GRADING

Grades will be determined based on a grading score, calculated using the following assess-ments and score allocations:

Assessment Learning Outcome Assessed

1. Participation 10% 4.3.32. Assignments/Homework 20% 4.1.1, 4.2.1, 4.3.1, 4.3.23. In-class tests 20% 4.1.2, 4.4.14. Midterm Exam 25% 4.1.2, 4.3.1, 4.1.25. Final Assignment 25% 4.1.1, 4.2.1, 4.3.1, 4.3.2

Total grading score 100%

8. TEXTBOOKS AND REFERENCES

Readings are graded readers of classic literature selected according to the English skill level of the students. Therefore, the literature readings will vary from class to class depend-ing on the class’ skill level. Similarly, the number of readings is not restricted to exactly four readings; depending on skill level and ability, the class may read only three texts or may read five or more. In addition, extracts from the following are provided by the lecturer:

Textbooks

1. Keene, M. L. & Adams, K. H. (2006). Easy Access. New York, NY: McGraw-Hill.2. Zemach. D. E. & Rumisek, L. A. (2003). Academic Writing from Essay to Research

Oxford, UK: Macmillian Publishers.

References

1. Publication Manual of the American Psychological Association, Sixth Edition



ENGLISH FOR ACADEMIC PURPOSES 2ENGL 112


1. AIM

This course builds on the foundations of English for Academic Purpose 1 in order to refine academic writing skills and improve culture knowledge and vocabulary via English litera-ture. There are three main goals. First, students will be able to write a well-researched and organized academic essay which adheres to APA Format. Second, students will continue to gain knowledge of the world and other cultures from a higher level of internationally ac-claimed literary classics that they read and other references and data collected by the stu-dent. Third, students will be able to use more academically based resources to effectively research topics using appropriate sources.


This course continues to develop and strengthen English academic language skills for read-ing and writing. English grammar is further applied to the development of more complex sentence, paragraph, and essay structures. Students will learn APA style referencing as well as increase their critical thinking and writing skills. The course culminates in high qual-ity academic essays which is necessary in order to achieve success for future courses in the Bachelor of Accounting curriculum. The final assignment is a report that is partly sup-ported with collection of primary data. Throughout this course, classes will discuss literature and academic writing skills.

Credits: 3

Lecture Hours: 45


English for Academic Purposes 2 provides broad support to students’ coursework in years 2, 3 and 4.

Bachelor of Accounting andFinance Curriculum





Prerequisites

Successful completion of English for Academic Purposes I is a prerequisite for this course. It is required that students must have an understanding of English grammar rules and struc-ture. Students may be asked by the lecturer to bring a laptop to class. Student laptops must have Microsoft Word or other word processing software.


The learning outcomes for this course cover three main areas: academic writing, English literature, and effective research. On successful completion of this course, students will be able to:

4.1 Knowledge4.1.1 Develop and make use of vocabulary and cultural understanding based

on classic literature.4.1.2 Utilize correct APA format and referencing.4.1.3 Research and analyze sources on assigned academic subjects. 4.1.4 Organize and write a researched academic essay in the English lan-

guage.

4.2 Cognitive Skills4.2.1 Construct grammatically correct paragraphs and essays in the English

language.4.2.2 Use appropriate style and tone for academic work

4.3 Communication, Information Technology, and Numerical Skills4.3.1 Utilize Microsoft Word to type and print a properly formatted academic

essay.4.3.2 Find relevant academic sources via complex internet research.4.3.3 Participate in group discussions, providing input that is constructive,

critical, and effective.

4.4 Interpersonal Skills and Responsibilities None

5. STUDY PLAN


Lecture Topic Reading* Learning Outcome Hours

1 Academic skills based warm up, Intro to course. Literature and Writing

Introduction Literature Text 1, Assignment 1 4.1.1, 4.3.3 1.5

2

Review of mid-term exam essays; parts and format of an essay, methods of support, and process writing.

Literature Text 1. Ch 1-3 / WRP Ch. 1

4.1.1, 4.1.3, 4.2.1 1.5



3 Academic skills bases warm up, essay and research paper: choos-ing topic, elaboration and support.

Literature Text 1. Ch 4-5 / WRP Ch.2, Quiz 1

4.1.1, 4.1.3, 4.1.4 1.5

4

Academic skills based warm up, quiz, support sentences-coherence worksheet, expository research paper

Literature Text 1. Ch 6-9 / WRP Ch. 2,

Homework 1

4.1.1, 4.1.4, 4.3.3 1.5

5 Academic skills bases warm up, essay intro (format, length) First draft

Literature Text 1. C.10 -12

4.1.1 , 4.3.1, 4.3.2 1.5

6 Academic skills based warm up, quiz, intro paragraph and conclu-sion paragraph

Literature Text 2, Quiz 2 4.1.4, 4.2.1, 4.2.2, 4.3.1 1.5

7 Academic skills based warm up, effective peer review


4.1.1, 4.1.3, 4.1.4 1.5

8 Academic skills based warm up, quiz, thesis statement

Literature Text 2, As-signment 2

4.1.1, 4.1.3, 4.2.2 1.5

9

Academic skills based warm up, support paragraphs - quoting, avoiding plagiarism, crediting sources


4.1.2, 4.1.34.2.2, 4.3.3 1.5

10 Academic skills based warm up, quiz, vocabulary for research papers

Literature Text 2, Quiz 3 4.1.1, 4.1.2, 4.1.3, 4.1.4 1.5

11 Academic skills based warm up, conclusion paragraph, patterns of organization

Literature Text 2 4.1.1, 4.1.4 1.5

12 Academic skills based warm up, introduce essay topic, start writing research essay (paper) draft 1

Literature Text 2 4.1.3 1.5

13 Academic skills based warm up, continue writing research essay (paper)


14 Academic skills based warm up, finish research essay(paper) draft 1

Literature Text 2, As-signment 3 4.1.1, 4.1.4, 1.5

15 Essay due at start of class, aca-demic skills based warm up, in-text citations


16 Academic skills based warm up, write class essay Literature Text 3 4.1.2, 4.1.4,

4.3.1 1.5

17

Academic skills based warm up, check class essay, intro essay topic/brainstorming & academic language

Literature Text 3, Quiz 4 4.3.2 1.5

18 Academic skills based warm up, quiz, write intro paragraph Literature Text 3 4.2.2, 4.3.2 1.5

19 Academic skills based warm up, write body paragraph

Literature Text 3, Homework 4 4.2.2, 4.3.2 1.5

20 Academic skills based warm up, quiz, write body paragraph Literature Text 3 4.1.1, 4.2.1,

4.3.1 1.5

21 Academic skills based warm up, write conclusion, peer editing Literature Text 3 4.3.2, 4.2.1 1.5



22 Academic skills based warm up, quiz, essay due at beginning of class, debate

None, Quiz 5 4.3.3 1.5

23 Academic skills based warm up, outlining Literature Text 4 4.3.1, 4.3.2 1.5

24 Academic skills based warm up, quiz, parallelism

Literature Text 4, As-signment 4 4.2.1, 4.2.2 1.5

25 Academic skills based warm up, refine grammar techniques

Literature Text 4, Homework 5 4.2.1 1.5

26

Academic skills based warm up, intro paragraph, editing paper, discussing issues related to accuracy in research

Literature Text 4 4.1.1, 4.1.3, 4.1.4 1.5

27 Academic skills based warm up, quiz, write body 1

Literature Text 4, Homework 5 4.1.3, 4.1.4 1.5

28 Academic skills based warm up, write body 2 Literature Text 4 4.1.3, 4.1.4 1.5

29 Academic skills based warm up, write body 3 Literature Text 4 4.1.3, 4.1.4 1.5

30 Academic skills based warm up, quiz ch12, conclusion and turn in final paper

None 4.1.2, 4.1.4 1.5

Total Hours 45

6. TEACHING METHODS

1. Homework assignments, both reading and writing 2. Lecture and class discussion 3. In-class writing and short tests




1. Participation 10% 4.3.32. In-class tests 20% 4.1.1, 4.2.1, 4.3.1, 4.3.33. Assignments/Homework 20% 4.1.2, 4.1.3, 4.1.3, 4.1.4, 4.2.1, 4.2.24. Midterm Assignment 25% 4.1.2, 4.1.3, 4.3.1, 4.3.25. Final Assignment (report) 25% 4.1.2, 4.1.3, 4.3.1, 4.3.2



Readings are graded readers of classic literature selected according to the English skill level of the students. Therefore, the literature readings will vary from class to class depend-ing on the class’ skill level. Similarly, the number of readings is not restricted to exactly four readings; depending on skill level and ability, the class may read only three texts or may read five or more. In addition, extracts from the following are provided by the lecturer:



Textbooks

1. Keene, M. L. & Adams, K. H. (2006). Easy Access. New York, NY: McGraw-Hill.2. Zemach. D. E. & Rumisek, L. A. (2003). Academic Writing from Essay to Research

Oxford, UK: Macmillian Publishers.Reference

1. Publication Manual of the American Psychological Association, Sixth Edition


Foundation Year: Statistics 1: Foundations in Business Statistics (STAT 111)

STATISTICS I: FOUNDATIONS IN BUSINESS STATISTICSSTAT 111


1. AIM

This course builds a solid foundation of statistics to students without prior experience, so they can progress to study financial statistics and advanced inferential methods later in the course ‘Quantitative methods for business and finance’.

The professional roles of bachelor of accountancy graduates will require the knowledge and the mathematical skills to work with big quantities of data, numerical and categorical, in order to take the best possible decisions in an environment of uncertainty. It will also require to fully understand and evaluate statistical reports provided by different sources, together with the comprehension of their potential problems and limitations.

This course is meant to provide a first approach to the statistical method to support rational business decisions. The mathematical skills and demonstrations are used to support the full comprehension of the concepts.


The course begins with descriptive statistics, and then progresses to probability theory and probability-based inference. Course assessment will heavily rely on practical exercises and tests, although there will be a number of homework/assignments.

The course provides knowledge on descriptive statistics, basic probability theory, and prob-ability distribution as well as the use of software for more practical cases.

Credits: 3

Lecture Hours: 45


Finance 2(FINC 401)

Finance 1 (FINC 301)

Statistics II: Quantita-tive Methods for Business

(STAT 112)

Statistics I: Foundations in Business Statistics

(STAT 111)

Management Accounting 2(ACCT 321)

Macroeconomics(ECON 202)


Microeconomics(ECON 201)



Statistics subject plays an important role in the students’ BA program. It represents a foun-dation in statistical science and prepares the students to enhance their skills in “Quantitative methods for business”, which will have an important impact on the comprehension of further subjects like Microeconomics, Macroeconomics, Finance and Management accounting.

Both Statistics and Quantitative Methods for Business are closely supported by the subject “Applied computer science” that provides the students with the familiarity of working with a computer and software such as Excel and IBM SPSS.

Prerequisites

There are not specific prerequisites for this course as it provides the foundations on statisti-cal science. However, the students should have a basic understanding of the mathematical concepts learned in high-school, including working with proportions, integrals, summations, factorials and simple algebra problem solving.

It is also helpful for the student to be familiar with the use of a computer software application like Excel and IBM SPSS.


The learning outcomes of this course is centered into four basic areas: The ability to ration-ally organize big amounts of data. The ability to extract basic characteristics from it together with diagrams that show its structure. A foundation on the probability theory and its basics and the study of the most commonly used frequency distributions, both discrete and con-tinuous. On successful completion of this course, students will be able to:

4.1 Knowledge4.1.1 Describe the basic concepts of statistics and list the type of variables

and measurement levels of data.4.1.2 Organize data using frequency distribution and use different types of

appropriate graphs to represent the data.4.1.3 Compute measures of central tendency, measures of variation, and

measures of position to summarize the data.4.1.4 Define the experiment, outcome, event and probability and compute

the probability by using appropriate formulas and probability laws and interpret the results.

4.1.5 Define discrete probability distributions, compute some common prob-ability distributions such as binomial, multinomial, Poisson, and Hyper-geometric distributions.

4.1.6 Define normal distribution, standard normal distribution and make use of standard normal distribution table to solve normal distribution prob-lems.

4.2 Cognitive Skills4.2.1 Apply a statistical approach to business problems as well as kinds of

descriptive researches and any other kind of decision making.4.2.2 Write and interpret the reports that use of statistical concepts together

with the possible limitations.

4.3 Communication, Information Technology, and Numerical Skills4.3.1 Use a scientific calculator to do the calculation.4.3.2 Use of common computer software like Excel and IBM SPSS to obtain

the results required for the different exercises.



4.4 Interpersonal Skills and Responsibilities4.4.1 Develop student’s critical thinking when solving a realistic statistical

problem, understanding the limitations of the science and the impor-tance of defining a good sampling method to obtain relevant results.

4.4.2 Understand the importance of the reliability of the data’s source when obtaining conclusions, being aware of possible bias and/or hidden in-terests.

5. STUDY PLAN


Lecture Topic Reading* Learning Outcome Hours

1 Descriptive and inferential statistics, Variables and types of data Ch.1, p.1-10 4.1.1 1.5

2

Data collection and sampling tech-niques, Observational and experi-mental study Uses and misuses of statistics

Ch.1, p.11-40 4.1.1 1.5

3 Organizing data: categorical frequen-cy distribution and grouped frequency distribution

Ch.2, p.41-56 4.1.2, 4.3.2 1.5

4 Histograms, Frequency Polygons, and Ogives Ch.2, p.57-73 4.1.2, 4.3.2 1.5

5 Other types of Graphs: Bar graphs, Pareto charts, time series graphs, pie graphs, and stem-and-leaf plots.

Ch.2, p.74-93 4.1.2, 4.3.2 1.5

6 Frequency distributions and graphs review and exercises Ch.2, p.100-108 4.1.2, 4.3.2 1.5

7

Measures of central tendency: Con-cepts and calculation of the mean, median, mode and midrange of a dataset. Obtaining an approximation to the mean from a frequency table. The weighted mean. The concept of skewness in a distribution.

Ch.3, p.109-119 4.1.3, All4.3 1.5

8 Measures of central tendency (contin-ued) Ch.3, p.120-127 4.1.3, All 4.3 1.5

9

Measures of variation: Concepts and calculation of the range, the variance the standard deviation of a dataset. Approximation to the standard devia-tion of grouped data.

Ch.3, p.128-137 4.1.3, All 4.3 1.5

10

Measures of variation (continued): coefficient of variation, range rule of thumb, Chebyshev’s Theorem, Empiri-cal (Normal) Rule

Ch.3, p.138-147 4.1.3, All 4.3 1.5



11

Measures of position: Standard score (z score), Percentiles, Quartiles, Deciles, checking for outliers and exploratory data analysis.

Ch.3, p.148-176 4.1.3, All 4.3 1.5

12 Data Description: Review and exer-cises Ch.3, p.177-184 4.1.3, All 4.2,

All 4.3 1.5

13 Probability and Counting Rules: Sam-ple spaces, Probability of an event us-ing classical, Complementary events,

Ch.4, p.185-193 4.1.4. 1.5

14

Probability and Counting Rules (con-tinued): Empirical probability, Law of large number, Subjective Probability, Mutually exclusive events and addi-tion rules for probability.

Ch.4, p.194-212 4.1.4, All 4.3 1.5

15

Probability and Counting Rules (con-tinued): dependent and independent events, multiplication rule and condi-tional probability,

Ch.4, p.213-225 4.1.4, All 4.3 1.5

16 Probability and Counting Rules (con-tinued): Tree diagram, Bayes’ theorem (Additional topic)

Ch.4 4.1.4, All 4.3 1.5

17

Probability and Counting Rules (con-tinued): Fundamental counting rule, permutation, combination. Review and exercises.

Ch.4, p.226-255 4.1.4, All 4.3 1.5

18 Discrete Probability distribution: Random variable, discrete probability distribution.

Ch.5, p.257- 264 4.1.5, All 4.3 1.5

19 Discrete Probability distribution (continued): Mean, variance standard deviation, and expectation

Ch.5, p.265-275 4.1.5, All 4.3 1.5

20 Discrete Probability distribution (continued): Binomial distribution, and multinomial distribution

Ch.5, p.276-290 4.1.5, All 4.3 1.5

21 Discrete Probability distribution (continued): Poisson distribution, and Hyper geometric distribution

Ch.5, p.291-295 4.1.5, All 4.3 1.5

22 Discrete Probability distribution (con-tinued): Review and exercises Ch.5, p.296-309 4.1.5, All 4.3 1.5

23

Normal distributions: Identify the distribution as symmetric or skewed, identify the properties of a normal distribution, find the area under the standard normal distribution.

Ch.6, p.311-318 4.1.6, All4.3 1.5

24

Normal distributions (continued): Identify the distribution as symmetric or skewed, identify the properties of a normal distribution, find the area un-der the standard normal distribution.

Ch.6, p.319-327 4.1.6, All4.3 1.5

25

Applications of the Normal distribu-tion (continued): Find probabilities for a normally distributed variable, find a specific data value for a given percentage(probability)

Ch.6, p.328-343 4.1.6, All4.3 1.5



26 Central limit theorem Ch.6, p.344-353 4.1.6, All 4.3 1.5

27 Normal approximation to binomial distribution Ch.6, p.354-360 4.1.6, All 4.3 1.5

28 Normal Distribution: Review and exercises Ch.6, p.361-368 4.1.6, All 4.3 1.5

29 General review and exercises All 4.1, 4.2, 4.3, 4.4 1.5

30 General review and exercises All 4.1, 4.2, 4.3, 4.4 1.5

Total Hours 45

6. TEACHING METHODS

This course is basically focused on the explanation of the statistical concepts as well as their mathematical origin. During the course the students are required to be able to use the mathematics to obtain the results and provide an interpretation of those. To do that, the students learn how to use scientific calculators as well as computer software like Excel and IBM SPSS.

Practical cases and extensive practice is encouraged to make students feel comfortable with the different situations they can find in further subjects in their studies.

It is required that students bring to class all the material needed to perform the exercises as well as work by themselves at home with practical cases proposed in class.

During the term, there will be one assignment to cover the course. Each group of three students must choose a topic related to service, product, price and the like. They collect the primary data using a questionnaire then use their knowledge in descriptive statistics to organize and summarize the data and finally submit the summary report on their findings. For an example, they may collect the data on mobile phone usage (the gender and age group of the users, the phone brand, mobile network, expense on mobile network service, etc.). Perhaps they choose a modern caffé to collect the data on waiting time to be served with meal, snack, or drink at different time (morning, afternoon, evening) during weekdays and weekend.




1. Participation 10% All 4.1, 4,2, 4.3, 4.42. In-class tests/Quizzes 20% All 4.1, 4.2.1, All 4.3, 4.4.13. Homework 10% All 4.1, 4.2.1, All 4.34. Assignments 10% 4.1.1, 4.1.2, 4.1.3, All 4.2, All 4.35. Midterm exam 25% 4.1.1, 4.1.2, 4.1.3. 4.1.4, 4.2.1, 4.3.16. Final exam 25% All 4.1, All 4.2, All 4.3, 4.4.1





Textbook

1. Bluman, A. G. (2018). Elementary Statistics: A Step by Step Approach (10 ed.). New York: McGraw-Hill Education.

References

1. Lind, D. A., Marchal, W. G., & Wathen, M. (2010). Statistical Techniques in Busi-ness and Economics (14 ed.). USA, McGraw-Hill/Irwin.

2. Triola, M. F. (2014). Elementary Statistics (12 ed.). USA: Pearson Education, Inc.


Foundation Year: Statistics II: Quantitative Methods for Business (STAT 112)

STATISTICS II:QUANTITATIVE METHODS FOR BUSINESS

STAT 112COURSE SPECIFICATION

1. AIM

Continuing from Statistics I, this course, Statistics II, aims to provide methods in inferential statistics to the students. Via the course, the students will obtain the skills and knowledge in statistical data analysis in real-life business and finance.


The course covers the main topics such as estimation, statistical hypothesis tests, regres-sion and correlation, and analysis of variance. The course is designed to stress on the cal-culation methods and the interpretation of the results by hands and by specialized computer software.

During this course, the student will move forward on inferential statistics by the use of es-timation, hypothesis testing, correlation and regression analysis and analysis of variance. The examples and cases proposed will be practical situations where these tools can be properly defined and used.

Credits: 3

Lecture Hours: 45


Finance 2(FINC 401)


Statistics II: Quantita-tive Methods for Business

(STAT 112)

Statistics I: Foundations in Business Statistics

(STAT 111)







Statistics subject plays an important role in the students’ BA program. It represents a foun-dation in statistical science and prepares the students to enhance their skills in “Quantitative methods for business”, which will have an important impact on the comprehension of further subjects like Microeconomics, Macroeconomics, Finance and Management accounting.

Both Statistics and Quantitative Methods for Business are closely supported by the subject “Applied computer science” that provides the students with the familiarity of working with a computer and software such as Excel and SPSS.

Prerequisites

The students should have successfully finished Statistics I on the previous semester in order to achieve the goals projected for this course. It is also helpful for the student to be familiar from the previous semester with the use of calculator and computer software such as Excel and SPSS.


The learning outcomes of this course are centered into four basic areas: population param-eter estimation, statistical hypothesis tests, correlation and linear regression, and analysis of variance (ANOVA). On successful completion of this course, students will be able to:

4.1 Knowledge4.1.1 Construct confidence intervals for the mean, proportion, and variance

and standard deviation and estimate sample size for the mean and pro-portion.

4.1.2 Perform several hypothesis tests by using the appropriate method de-pending the information available.

4.1.3 Conduct a hypothesis test to compare two means, two proportions, and two variances.

4.1.4 Explain the concepts of correlation, simple linear regression, and multi-ple linear regression, build the equation of simple linear regression, and use the equation in prediction.

4.1.5 Perform a chi-square tests for goodness-of-fit, independence of two categorical variables and homogeneity of proportions.

4.1.6 Explain the concepts and conduct one-way and two-way ANOVA tests.

4.2 Cognitive Skills4.2.1 Apply statistical approaches to real-life business problems and any oth-

er kind of decisions in which there is a significant amount of data and/or variables involved in an environment of uncertainty.

4.2.2 Make use of statistics in other subjects like Economics, Finance, and Management.

4.3 Communication, Information Technology, and Numerical Skills4.3.1 Perform the calculations mathematically using scientific calculators.4.3.2 Implement some tasks using computer software such as Excel and

SPSS and interpret the results.4.3.3 Write and interpret the reports that use of statistical concepts together

with the possible limitations.



4.4 Interpersonal Skills and Responsibilities4.4.1 Apply the statistical critical thinking regarding everyday-life news.

5. STUDY PLAN


Lecture Topic Reading Learning Outcome Hours

1

Confidence Intervals for the Mean When Population Standard Deviation is Known and determining the mini-mum sample size for finding a confi-dence interval for the mean

Ch 7p.369-382

4.1.1, All 4.3 1.5

2 Confidence Intervals for the Mean When Population Standard Deviation is Unknown

Ch 7p.383-389

4.1.1, All 4.3 1.5

3 Confidence Intervals and Sample Size for Proportions

Ch 7p.390-398

4.1.1, All 4.3 1.5

4 Confidence Intervals for Variances and Standard Deviations

Ch 7p.399-412

4.1.1, All 4.3 1.5

5 Confidence Intervals for Variances and Standard Deviations (finished)

Ch 7p.399-412

4.1.1, All 4.3, 4.4.1

1.5

6 Steps in Hypothesis Testing-Tradition-al Method

Ch 8p.413-426

4.1.2, All 4.3 1.5

7 z Test for a MeanCh 8

p.426-4414.1.2, All 4.3 1.5

8 t Test for a MeanCh 8

p.442-4524.1.2, All 4.3 1.5

9 z Test for a ProportionCh 8

p.453-4604.1.2, All 4.3 1.5

10 Chi-square Test for a VarianceCh 8

p.461-4734.1.2,

All 4.3, 4.4.11.5

11 Testing the Difference Between Two Means: Using the z Test

Ch 9p.487-498

4.1.3, All 4.3 1.5

12 Testing the Difference Between Two Means of independent Samples: Us-ing the t Test

Ch 9p.499-506

4.1.3, All 4.3 1.5

13 Testing the Difference Between Two Means: Dependent Samples

Ch 9p.507-518

4.1.3, All 4.3 1.5

14 Testing the Difference Between Pro-portions

Ch 9p.519-527

4.1.3, All 4.3 1.5

15 Testing the Difference Between Two Variances

Ch 9p.528-547

4.1.3, All 4.3, 4.1.4 1.5

16 Scatter Plots and CorrelationCh10

p.549-5654.1.4, All 4.3 1.5



17 Regression: Compute the equation of the regression line

Ch 10p.566-581

4.1.4, All 4.3, 4.2.2, 4.4.1 1.5

18 Coefficient of Determination and Standard Error of Estimate

Ch 10p.582-588

4.1.4, All 4.3, 4.2.2, 4.4.1 1.5

19 Coefficient of Determination and Standard Error of Estimate (Finished) p.589-592 4.1.4, All 4.3,

4.2.2, 4.4.1 1.5

20 Multiple RegressionCh 10

p.592-6084.1.4, All 4.3, 4.2.2, 4.4.1 1.5

21 Test for Goodness of FitCh 11

p.609-6234.1.5, All 4.3 1.5

22 Tests Using Contingency TablesCh 11

p.624-6304.1.5, All 4.3 1.5

23 Tests Using Contingency Tables (finished)

Ch 11p.630-645

4.1.5, All 4.3, 4.4.1 1.5

24 One-Way Analysis of VarianceCh 12

p.647-6604.1.6, All 4.3 1.5

25 One-Way Analysis of Variance (fin-ished)

Ch 12p.647-660

4.1.6, All 4.3 1.5

26 The Scheffé Test and The Turkey TestCh 12

p.660-6654.1.6, All 4.3 1.5

27 Two-Way Analysis of VarianceCh 12

p.665-6874.1.6, All 4.3 1.5

28 Two-Way Analysis of Variance (fin-ished)

Ch 12p.665-687

4.1.6, 4.2.2, 4.3.3, All 4.3,

4.4.11.5

29 Overall ReviewAll 4.1, 4.2.1, 4.3.3, All 4.3,

4.4.11.5

30 Overall ReviewAll 4.1, 4.2.1, 4.3.3, All 4.3,

4.4.11.5

Total Hours 45

6. TEACHING METHODS

This course is basically focused on the explanation of inferential concepts together with their mathematical foundation. During the course, the students are required to be able to use mathematics to obtain the results and provide a clear interpretation of those. To do that, the students learn how to use their scientific calculators as well as computer software like SPSS or Excel.

Practical business cases and extensive practicing is encouraged to make students feel comfortable with the different situations they can find in further subjects in their BA.

It is required to the students to bring to class all the material needed to perform the exer-cises as well as work by themselves at home with practical cases proposed in class.

There will be two assignments; one for the first half and another for the second half of the term.



1. Working in group of three, students will apply their knowledge and skill on statisti-cal estimation with real business-related data. Perhaps they collect the data on selling price of a particular type of vehicles from different dealerships or sellers and then estimate the true mean price with specific confidence level. They may collect the data on the interest rate of a particular type of loan from a sample of financial institution and estimate the true standard deviation using a specific confidence level.

2. For the second assignment, each group of three students will choose a topic on the study of relationship between two quantitative variables of real-world business data. For example, they may choose to study the relationship between advertising expense and total sales of a particular company, the relationship between GDP and employment or unemployment rate and the like.




1. Participation 10% All 4.1, All 4.2, All 4.3, 4.4.12. Quiz/In-class tests 20% All 4.1, All 4.33. Homework 10% All 4.1, 4.2.1, All 4.34. Assignment 10% 4.1.1, 4.1.2, 4.1.4, 4.1.6, All 4.2, All 4.3, 4.4.15. Midterm exam 25% 4.1.1, 4.1.2, 4.1.3, 4.1.4, All 4.36. Final exam 25% All 4.1, 4.2.1, 4.2.3, All 4.3, 4.4.1


8. TEXTBOOK AND REFERENCES

Textbook

1. Bluman, A. G. (2018). Elementary Statistics: A Step by Step Approach (10 ed.). New York: McGraw-Hill Education.

References

1. Lind, D. A., Marchal, W. G., & Wathen, M. (2010). Statistical Techniques in Busi-ness and Economics (14 ed.). USA, McGraw-Hill/Irwin.

2. Triola, M. F. (2014). Elementary Statistics (12 ed.). USA: Pearson Education, Inc.


Foundation Year: Cambodian Studies (HIST 111)

CAMBODIAN STUDIESHIST 111


1. AIM

It is important that students understand their own history and culture. This will assist them in understanding themselves and the cultural and political environment in which they live and work. Also, knowledge of history of one’s country has an inherent value in and of itself.

Cambodian Studies course in the foundation year at CamEd Business School aims: (1) to give the students a clear understanding about Culture, Civilization, History of Khmer and Khmer Empire. (2) To provide students with knowledge of other culture and civilization which are the western countries in order to understand the culture in Cambodia and the countries in the region. (3) To provide new updates on the world events affecting Cambodia, including economy, business and politics. (4) research methodology, analysis and essay writing are included in order to keep up with international standard.

This knowledge leads Cambodian students to identify themselves and to develop their own pride, strong mind, thought, conscience and intelligence in the context of ASEAN.


The documents for study are both in a foreign language and in Khmer which are written by the professor himself as well as by the professor’s own research. Each study topic is divided into sections so that the students can easily understand.During lectures, the professor al-ways mentions the history in the past and links it to the present in order to draw it out as a lesson. As for the research methodology, it is also included with this study. Furthermore, before starting each lesson, the professor always elicits questions from the students; and then if there is any important information, the professor will bring it up to explain in order to share the knowledge to the students. And, the recall of the old lessons is also followingly done before going to a new lesson.

Credits: 3Lecture Hours: 45


Cambodian studies is a course that provides general support to understanding further coursework in a local context.

Prerequisite

There are no prerequisites for this course. However, students should already have had a basic understanding of the culture, civilization and history from their high school.

Bachelor of Accounting and Finance Curriculum

Cambodian Studies(HIST 111)




The learning outcomes for this Cambodian Studies course will provide the students with knowledge on the culture, civilization and history of Cambodia and the Khmer Empire as well as the culture, civilization and history of the countries in the west and in the region. On successful completion of this course, students will be able to:

4.1 Knowledge4.1.1 Explain the past culture, civilization and history of Cambodia and the

Khmer Empire well and relate it to how it is generally perceived in the present time.

4.1.2 Define the past culture, civilization and history of the countries in the west and in the region and contrast it to how it is expressed in the mod-ern time.

4.2 Cognitive Skills

4.2.1 Conclude as to the acceptability of Cambodian cultural and traditional practices from their point of view in their everyday life.

4.3 Communication, Information Technology, and Numerical Skills4.3.1 Utilize a basic Internet search skill and typing.

4.4 Interpersonal Skills and Responsibilities4.4.1 Appreciate the Cambodian culture, civilization and history in the Khmer

Empire era as well as in the post-Angkor period and shape their person-ality in this modern civilization communication.

5. STUDY PLAN



1 History Theories: Facts, Objectives History Du Cambodge 4.1.2 1.5

2 History Theories: General method: documents, practice in social science History Du Cambodge 4.1.2 1.5

3 Document Theories: Method for use of documents (written documents, raw files, objects)

History Du Cambodge 4.1.2 1.5

4 Document Theories: Method for use of documents (written documents, raw files, objects) - continued


5 Foundations in the Cambodian his-tory: Chinese documents and the stone inscription


6 Foundations in the Cambodian his-tory: Royal reports, legends History Du Cambodge 4.1.1 1.5



7

Foundations in the Cambodian his-tory: Foreign documents (Spanish, Portuguese, English, French, Thai, Vietnamese)


8 The division of history eras in a scien-tific way. History Du Cambodge 4.1.1 1.5

9 The formation of Khmer territory: Preah Thong and Neang Neak History Du Cambodge 4.1.2 1.5

10 Preah Thong and Neang Neak: the impacts and legacies in the Cambo-dian society


11 The building of Angkor: government History Du Cambodge 4.2.1 1.5

12 King Ketumelea: the building of Ang-kor Wat in Khmer lengends History Du Cambodge 4.2.1 1.5

13 Khmer pagodas: Buddhist Philosophy History Du Cambodge 4.2.1 1.5

14 Hinduism: theories, Gods, and mythol-ogy History Du Cambodge 4.4.1 1.5

15 The evolution of religions in Cambo-dia: Hinduism, Buddhism History Du Cambodge 4.4.1 1.5

16 Khmer women in Khmer civilization and History History Du Cambodge 4.4.1 1.5

17 King Trosok Paem: 14-century Revo-lution History Du Cambodge 4.2.1 1.5

18 Angkorian Era: Jayavarman II “Stone Inscription SDOK KOK THOM History Du Cambodge 4.1.1 1.5

19 King Jayavarman II: Selection of the current Siem Reap province as Ang-kor Empire


20 Suryavarman II = Angkor Wat, Lega-cies, the War with Cham History Du Cambodge 4.1.1 1.5

21 Jayavarman VII: Biography, Stone Inscription History Du Cambodge 4.2.1 1.5

22 Jayavarman VII = The building of Na-tion: Political Theories History Du Cambodge 4.1.1 1.5

23 Khmer arts in building temples History Du Cambodge 4.1.1 1.524 Khmer New Year History Du Cambodge 1.5

25 Preah Vihear Temple: History and Stone Inscription (video) Preah Vihear Temple 4.4.1 1.5

26 Extracted reading from ដំណ�ើ រស្វែង រក្ន្តិភាពណៅកម្ពុជា (Cambodia peace seeking journey) (1)

Cambodia Peace Seek-ing Journey 4.4.1 1.5

27 Extracted reading from ដំណ�ើ រស្វែងរក្ន្តិភាពណៅកម្ពុជា (Cambodia peace seeking journey) (2)

Cambodia Peace Seek-ing Journey 4.4.1 1.5

28 Chinese Silk Road 4.2.1 1.529 ASEAN 4.2.1 1.530 Review and Discussion 4.4.1 1.5

Total Hours 45



6. TEACHING METHODS

This course is primarily lecture and exam/test based; assigned readings will support learn-ing and serve as a reference to material covered in class. During class, approximately most of the class will be devoted to lecture with some more time for questions and answers on case studies and problem sets and reviewing the solutions.

During the term there is one assignment. The assignment introduces students to under-stand the benefits of scientific research. Each class is given a different topic which is se-lected by professor. The assignment requires students to observe, collect and classify data, establish an hypothesis, provide explanation and make conclusion on a specific event. The assignment papers will be used as reference for the future intakes.




1. Attendance and participation 10% 4.1.1, 4.1.2, 4.2.12. In-class tests/Quizzes 25% 4.1.1, 4.1.2, 4.2.1, 4.4.13. Assignments/Homework 25% All 4.1.1, 4.1.2, 4.2.1, 4.3.1, 4.4.14. Midterm exam 20% All 4.1.1, 4.1.2, 4.2.1, 4.3.1, 4.4.15. Final exam 20% All 4.1.1, 4.1.2, 4.2.1, 4.3.1, 4.4.1

_____ Total grading score 100%


Textbooks1. Ros Chantrabot, “Khmer History in stories, Chinese Document and the inscrip-

tions”, Part 1, Edition Paris, 1997. 2. Ros Chantrabot , “Preah Vihear Temples, the prosperous past”. Phnom Penh

2002. 3. Ros Chantrabot, Preah Sdech Kan, Phnom Penh, 20074. រ្់ ចន្ត្្បពុត្រ, ដំណ�ើ រស្វែងរក្ន្តិភាពណៅកម្ពុជា, ២០១៦ (Ros Chantrabot, Cambo-

dia Peace Seeking Journey, 2016)

References1. David Chandler, A History of Cambodia, First edition, Westview Press, Boulder,

Colorado, 1983, 10 chapters, 237 pages. Second edition, Silkworm Books, 1993, 13 chapters, 287 pages.

2. John Tully, A Short History of Cambodia: from Empire to Survival, Chiang Mai, Silkworm Books, (2006),


Foundation Year: Introduction to Computer Science (COSC 101)

INTRODUCTION TO COMPUTER SCIENCECOSC 101


1. AIM

This course aims to give students a foundation in information technology systems and ap-plications that are commonly used in business settings and have broad application in busi-ness. The professional roles of bachelor of accounting and finance graduates will require use of information technology to optimize business processes, monitor business processes and output, and conduct analysis for decision making. This course aims to not to teach specific applications, but to introduce students to the elements of information technology and information technology management that are common to most businesses. These elements are management information systems, spreadsheets, BI (Business Intelligence).


First, students study the Fundamentals of Computer Science and Information Technology. Second, students will study a spreadsheet application which is a most effectiveness tool for solving numerical problem and creating business statements. Third, students will study database management and core software applications for SMEs and large enterprises. Fourth, students will study a new technology call BI (Business Intelligence) application which use for develop top management reports.

Credits: 3

Lecture Hours: 45


Prerequisites

There are no prerequisites for this course. However, students should have a basic under-standing of Excel, Windows and computer functions. Students must bring a laptop to each class. Student laptops must have Excel 2013 and Access 2013, or later versions.


Introduction to Computer Science (COSC 101)

Business Strategy(MGNT 421)

Principles of Management (MGMT 201)




The learning outcomes for this course cover four main areas: quantitative problem solving with spreadsheets, management information systems, and enabling technologies. On suc-cessful completion of this course, students will be able to:

4.1 Knowledge4.1.1 Outline Computer Architecture, IT and IS role in organizations more

clearly.4.1.2 Demonstrate the terminology, screen components and the most com-

monly used functions offered by Microsoft Excel more skillfully. 4.1.3 Explain the application models, database functions and database de-

sign in a more effective way.4.1.4 Outline the current trends in technology and emerging technologies

more accurately.

4.2 Cognitive Skills4.2.1 Evaluate general business problems to identify assumptions and deci-

sion making constraints more effectively.

4.3 Communication, Information Technology, and Numerical Skills4.3.1 UUse computer safer, smoother and more efficiently. 4.3.2 Use Excel to conduct statistical operations and analysis of data for pur-

poses of forecasting, simulation and scenario analysis more effectively.4.3.3 Use spreadsheets to model and solve for constrained optimization

more effectively.4.3.4 Use spreadsheets to model business or operational processes more

effectively.4.3.5 Present forecasts, spreadsheets and output thereof in a clearer and

more professional format.4.3.6 Develop top management reports and Dashboard using Microsoft Ac-

cess more effectively. 4.3.7 Use Power BI to dynamically and interactively visualize the business

content

4.4 Interpersonal Skills and Responsibilities None.

5. STUDY PLAN



1 Computer Architecture Selected Reading 4.3.1 1.52 Computer Architecture Selected Reading 4.3.1 1.5

3 Excel: Getting Start Microsoft Excel 2013 Step by Step, pp 3-44 4.3.2 1.5



4 Working with data and excel table Microsoft Excel 2013 Step by Step, pp 45-75 4.3.2 1.5

5 Working with data and excel table Microsoft Excel 2013 Step by Step, pp 45-75 4.3.2 1.5

6 Excel: Advanced Excel formulas Microsoft Excel 2013 Step by Step, pp 76-94 4.3.3,4.3.4 1.5

7 Excel: Advanced Excel formulas Microsoft Excel 2013 Step by Step, pp 76-94 4.3.3,4.3.4 1.5

8 Excel: Creating charts and graphsMicrosoft Excel 2013 Step by Step, pp 245

– 2614.3.4,4.3.5 1.5

9 Excel: Filtering, data grouping, data validation

Microsoft Excel 2013 Step by Step, pp 145-

153

4.3.3, 4.3.4,4.2.1 1.5

10 Excel: Data combination & Consoli-dation Techniques


209

4.3.3, 4.3.4,4.2.1 1.5

11 Excel: Using PivotTables and Pivot Charts


326

43.3, 4.3.4,4.2.1 1.5

12 Excel: VLOOKUP & HLOOKUP Selected Readings 43.3, 4.3.4,4.2.1 1.5

13 Access: Introduction Database and MS Access

MS Access 2016, Pp 1-3 4.3.6 1.5

14 Access: Creating Table MS Access 2016, Pp 4-17 4.3.6 1.5

15 Creating Relationship MS Access 2016, Pp 17-20 4.3.6 1.5

16 Access: Creating Query MS Access 2016, Pp 23-48 4.3.6 1.5



19 Access: Creating Form MS Access 2016, Pp 49-67 4.3.6 1.5



22 Access: Creating Report MS Access 2016, Pp 68-83 4.3.6 1.5

23 Access: Creating Report MS Access 2016, Pp Pp 68-83 4.3.6 1.5

24 Access: Macro MS Access 2016, Pp Pp 84-88 4.3.6 1.5

25 Access: Macro MS Access 2016, Pp Pp 84-88 4.3.6 1.5

26 BI: Introduction and BI Architecture Selected Reading 4.3.7,4.2.1 1.5

27 BI: Data Analysis with pivot table Selected Reading 4.3.7,4.2.1 1.5



28 BI: Data Analysis with pivot table Selected Reading 4.3.7,4.2.1 1.5

29 BI: Power View and Creating Dash Board Selected Reading 4.3.7,4.2.1 1.5

30 BI: Power View and Creating Dash Board Selected Reading 4.3.7,4.2.1 1.5

Total Hours 45

Time for the midterm and final examination is not included in the lecture hours above.

6. TEACHING METHODS

This course is primarily lecture and assignment based; assigned readings will support learning and serve as a reference to material covered in class. During class, approximately half of the class will be devoted to lecture with another half of the class for working on case studies and problem sets and reviewing the solutions.

Hands-on use of information technology occurs at three points: use of spreadsheets for problem solving, design of a simple database, and creation of a website.




1. Participation 20% 4.3.3,4.3.4,4.3.5,4.3.6,4.3.72. In-class tests 30% 4.3.3,4.3.4,4.3.5,4.3.6,4.3.73. Midterm exam 20% 4.3.3,4.3.4,4.3.54. Final exam 30% 4.3.1,4.3.2,4.3.3,4.3.4,4.3.5,4.3.6,4.3.7, 4.2.1



Textbooks1. Laurie Ulrich Fuller , Ken Cook , Access 2016 for Dummies, 20152. Frye, Curtis, Microsoft Excel 2013 Step by Step, Microsoft Press, 20143. Dan Clark, Beginning Power BI with Excel 2013, 2014

References1. June Jamrich Parsons,‎ David W. Beskeen ,‎ Carol M. Cram,‎ Jennifer Duffy,‎ Lisa

Friedrichsen, illustrated Computer Concepts and Microsoft Office 365 & Office 2016,2016

2. Alberto Ferrari, Analyzing Data with Power BI and Power Pivot for Excel (Business Skills), 2017


Foundation Year: History: Colonialism and Trade Empires in Asia (HIST 121)

HISTORY: COLONIALISM AND TRADE EMPIRES IN ASIAHIST 121


1. AIM

The aim of this course is to understand how political and economic systems in Cambodia and Southeast Asia were shaped by colonisation.

Students will have an in-depth meaningful understanding of their political system, govern-ment, regional position, and international relations.

This will enable students to make informed judgments and evaluation of legal, cultural and political developments in their country, assisting them as business people and citizens.


This course introduces students to the history of surrounding countries (in ASEAN). It starts with a description of world circumnavigators and pioneers who triggered an interest in trad-ing in Southeast Asia.The course then traces the significant developments from 1600 to 1953 in the region (ending in 1953 with independence of Cambodia). Practice in presenta-tion skills, critical analysis, understanding different opinions and hard choices makes this course primarily a vehicle for developing thinking rather than remembering. It will also pro-vide background on Cambodia and its neighbours essential for development of business relationships.

Credits: 3

Lecture Hour: 45


Prerequisites

There are no prerequisites for this course.



International Business Environment (MGMT 431)





4.1 Knowledge4.1.1 Assess the European colonial trends and trade empires that affected

Southeast Asia.4.1.2 Interpret the means and purpose by which colonisers establish control 4.1.3 Assess the driving forces of colonisers and their effect on local people 4.1.4 Evaluate the effects of colonisation on present day politics and cultural

development.4.1.5 Determine how colonisation in Cambodia unfolded.4.1.6 Examine the structures and events left by the French in Cambodia

4.2 Cognitive Skills4.2.1 Develop critical thinking skills in the context of their everyday life4.2.2 Assess situations and decisions in the context of the era involved4.2.3 Present topics clearly in a balanced and comprehensive way4.2.4 Elaborate well researched topics in assignments with clear referencing

4.3 Communication, Information Technology, and Numerical Skills4.3.1 Construct creative presentations using well developed internet search

skills.4.3.2 Interpret historical homework topics using access to books and internet

sources 4.3.3 Present their written assignments in a persuasive and coherent way

4.4 Interpersonal Skills and Responsibilities4.4.1 Improve and strengthen self starting skills and become an independent

learner 4.4.2 Develop good interpersonal skills by working well together in teams4.4.3 Build tenacity and originality in tackling difficult and unfamiliar topic

5. STUDY PLAN



1

Course overview, in-troduction to the main themes to be studied. Introduction of history and why we study it. Format, deadline and group as-signments outlined

1. Appendix on Course assign-ments : students should read the assignment list and decide what topic to choose and form groups of 3 to 4. There are 38 assignments at the end of the lecture notes book - but students can negotiate with the teacher if there is another relevant topic

4.2.2,4.4.2,4.4.4

1.5



2

The beginning of globali-sation : the Portuguese, Spanish and English explorers : Ferdinand Ma-gellan, Vasco Da Gama, Sir Francis Drake circum-navigate the world

1. ”Merchant Kings” Stephen Brown

2. “The secret voyage of Sir Francis Drake” R.Samuel Bawlf, 2003

3. “I, Columbus. My journal 1492 to 1493” Peter & Connie Roop, 1990

4. ‘’The longest Voyage : cir-cumnavigation in the age of discovery” Robert Silverberg, 1997, Ohio University Press

4.1.1.4.1.34.4.34.3.24.3.1

1.5

3 The Europeans and trade ; The Dutch East India Company is formed

1. “Merchant Kings” Stephen Brown

2. “A History of S.E. Asia” An-thony Reid, 2015

3. A history of Early Modern Southeast Asia

4. The Dutch East India Com-pany” Encyclopedia Britan-nica on line

5. ‘’The Silk Roads’’ Peter Frankopan, 2016

4.1.14.1.24.2.24.3.24.2.2

1.5

4

The Dutch East Indies Company (the VOC). Dutch trading posts en route to the East

1. ”A History of S.E. Asia” An-thony Reid, 2015



4. The Dutch East East India Company, Rivers

4.1.14.1.24.2.44.2.2

1.5

5

The Dutch East Indies Company (the VOC), Banda island, Jan Pieter-zoon Coen

1.”A History of S.E. Asia” An-thony Reid, 2015


3. The Dutch East India Compa-ny” Encyclopedia Britannica on line

4. A history of Early Modern South East Asia 1400 to 1850 Andaya, 2015

4.1.14.1.24.1.34.3.1

1.5

6

The Dutch East Indies Company (the VOC), the Amboina massacre and clashes with other traders. Van Diemen explores.




4. ’Murder and Mayhem in 17th Century Cambodia

4.1.14.1.34.4.34.4.2

1.5



7

The Dutch East India Company declines due to competitors and its out-dated hub model




4. The Dutch East India Com-pany, Rivers

4.1.14.4.44.2.1

1.5

8

Review of lectures 1 1 to 7 on the relevance of the VOC and global circum-navigators today



3. The Dutch East India Compa-ny” Encyclopedia Britannica on line

4.1.1.4.2.2

1.5

9

The British East India Company is established in 1600 and ventures East to trade spices



3. “Raffles” Victoria Glendinning (2012)

4. ‘’South East Asia in the age of Commerce 1450 to 1680’’, Anthony Reid, 1988

5. The Dutch East Company and the British India Com-pany, Charles Rivers

6. The Honourable Company, John Keay,1993

4.1.14.1.34.3.24.2.2

1.5

10

The British East India Company dominates India, expels the French and Portuguese



3. ‘’The British Empire’’ Ashley Jackson, 2013

4. ‘’Historical Atlas of the Brit-ish Empire’’ page 36, Nigel Dalziel, 2006

5. ‘’Unfinished Empire’’, John Darwin, 2012

6. The Honourable Company, John Keay. 1993

4.1.14.1.24.2.34.4.3

1.5

11

Sir Stamford Raffles negotiates with the Sultan of Johore and establishes Singapore


2. “A history of S.E. Asia”, An-thony Reid (2015)

3 ‘’The British Empire’’ Ashley Jackson, 2013

4. ‘’Historical Atlas of the British Empire’’ Nigel Dalziel, 2006


4.2.14.3.24.4.2

1.5



12

The British East India Company reaches its peak with the Opium Wars.

1. The Opium Wars by Julia Lovell


3 ‘’The British Empire’’ Ashley Jackson, 2013



4.1.14.1.24.4.1

1.5

13 The British East India Company Over review (1600 to 1858).



3. ‘’A History of Early Modern Southeast Asia’’ Barbara and Leonard Andaya 2015


4.1.14.1.34.2.1

1.5

14

The Borneo company and the extension of Malaysia to Sarawak and Sabah. The sultanate of Brunei

1. “The Origins of British Bor-neo’’, L.R.Wright, 1970, Hong Kong University Press

2. A good summary is available on Encylopedia Britannica

3. ‘’The white Rajahs’’ Steven Runciman, 2009


4.1.14.1.24.3.2

1.5

15

Review of lectures 9 to 13 and a description of the Straits Settlements, British India, Malaya, Singapore, Sarawak, Brunei and North Borneo

1.”A History of S.E. Asia” An-thony Reid, 2015






7. the British Empire, Ashley Jackson, (2013)

8. The Honourable Company, John Keay, 1993

4.4.14.1.34.4.4

1.5

16

First French contact with Indochina.. Alexander de Rhodes romanises the Vietnamese language and exports Christianity and the French mission Society is formed

1. Encyclopedia Britannica on-line Alexander De Rhodes

2. ‘’A History of Early Modern Southeast Asia’’ Barbara and Leonard Andaya 2015

3. History of Cambodia, John Chandler, 2008

4.1.34.2..24.2.34.2.4

1.5



17 The French return to Indo-china in the 19th century

1. A history of Cambodia : David Chandler

2. France on the Mekong : John Tully

3. A history of SE Asia : Anthony Reid

4. ‘’A short History of Cambo-dia’’, John Tully, 2006


4.2.14.2.2.4.2.44.3.1

1.5

18 The French Protectorate of Cambodia is estab-lished


2. The French Presence in Cochinchina and Cambodia, M.E.Osborne




4.1.44.2.44.4.2

1.5

19 The early stages of the French Protectorate in Cambodia

1. The French Presence in Cochinchina and Cambodia by M.E. Osborne

2. A History of Cambodia : David Chandler

4.1.44.2.44.3.14.4.2

1.5

20 King Ang Duong and the ‘’golden age’’


2. A History of Cambodia : Da-vid Chandler


4.A history of Cambodia : David Chandler

4.1.44.2.24.2.44.3.1

1.5

21 The reign of King Noro-dom


2. A History of Cambodia : Da-vid Chandler



4.1.44.2.24.2.44.4.1

1.5

22 The first choice of the French : King Sisowath

1. A history of SE Asia : Anthony Reid (2015)

2. The French Presence in Cochinchina and Cambodia, M.E.Osborne



4.1.44.2.14,4.1

1.5



23 Review of lectures 16 to 22 and overview of coloni-alism and its stages






4.1.44.1.24.2.2

1.5

24 The main events in the reign of King Monivong

1. France on the Mekong by John Tully

2. A History of Cambodia by David Chandler

4.1.44.4.3

1.5

25 The beginnings of nation-alism in Cambodia in the 1930s and 1930s


2.” A history of Cambodia” : Da-vid Chandler

4.1.44.1.34.2.1

1.5

26 The rule of Cambodia by the Hitler supported Vichy Regime


2. A history of S.E Asia by An-thony Reid

4.1.4 1.5

27 Japan’s 6 month rule of Cambodia at the end of the Second World War

1. A history of Cambodia, David Chandler


3. ‘’The Emergence of Modern South East Asia’’ main writer : David Chandler, 2005

4.1.4 1.5

28 Towards Independence : Cambodia 1945 to 1953




4.1.44.2.2

1.5

29

The 1955 elections in Cambodia and the be-ginning of independent nationhood




4.1.44.1.5

1.5

30

Revision of the whole course giving examples of past events have present relevance





4.1.54.1.4

1.5

Total Hours 45



6. TEACHING METHODS

This course is primarily lecture, homework and assignment based. Thinking skills are de-veloped by ‘’why do you think that ...’’ questions in class and in homework and tests.This develops the process of opinion forming, support ideas with facts and considering the alter-natives. Students will improve all of their English skills. History involves a significant widen-ing of vocabulary knowledge and forms about one third of the 6 in-class tests. Homework is given after every lesson this helps develop independent learning. Short debates and competitive discussions in written and class work is designed to improve critical thinking skills and stimulate involvement with the issues being discussed - which are always related to current and similar topics. This focuses students on a whole range of human behaviour manifestations still relevant today.

One assignment per semester has to be submitted in draft form in APA formatting the day before the mid term exams. Students are in self selected teams of 3 or 4 people and choose from a list of 45 topics with suggested readings written at the end of the lecture notes book (below). As no two groups can choose the same topic students may approach the teacher for a topic topic title to be written for them. A week is allowed after the mid term tests for students to re-write their assignments. The purposes of assignments are manyfold: team cooperation, research skills, good presentation design. Each student has to present an equal portion of the topic and is individually marked for presentational skills.


Grades will be determined based on a grading score, calculated using the following assess-ments and score allocations:Grades will be determined based on a grading score, calcu-lated using the following assessments and score allocations:


1. Homework 5% 4.1.1, 4.2.1, 4.3.22. Participation 5% 4.4.2, 4.4.4 3. In class tests 20% 4.1.1.,4.1.2,4.1.3, 4.1.4, 4.1.5 4. Assignment documents (teamwork) 10% 4.4.2, 4.4.4, 4.2.1,4.2.2, 4.2.45. Assignment presentations (individual work) 10% 4.3.1, 4.3.2 6. Midterm exam 25% 4.1.1. 4.1.2, 4.1.3, 4.1.4, 4.2.27. Final exam 25% 4.1.4, 4.1.5, 4.1.3, , 4.1.4, 4.1.5



Textbooks

1. David Chandler, A History of Cambodia, First edition, Westview Press, Boulder, Colorado, 1983, 10 chapters, 237 pages. Second edition, Silkworm Books, 1993, 13 chapters, 287 pages.

2. John Tully, A Short History of Cambodia: from Empire to Survival, Chiang Mai, Silkworm Books, (2006),



References

1. The Opium war, Julia Lovell, The Overlook Press New York (2011)2. The longest voyage, Robert Silverberg, Ohio University Press (1972)3. Alfons Van Der Kraan, Murder & Mayhem in 17th Century Cambodia, 4. ‘’Unfinished Empire’’ John Darwin, Bloomsbury press, 20095. A History of Early Modern Southeast Asia, Barbara and Leonard Andaya, Cam-

bridge University Press (2015) 6. The secret voyage of Sir Francis Drake, Samuel Bawlf, Penguin Books 92003)7. The white rajahs, Steven Runciman, Cambridge University Press (2009)8. The Silk roads : a new history of the world, Peter Francopan, Penguin Books

(2016)9. The British Empire : a very short introduction, Ashley Jackson, O. U. P. 201310. The historical Atlas of the British Empire, N. Dalziel and J. Mackenzie, Penguin

(2006)11. Raffles by Victoria Glenndining, 2012 12. The Dutch East India Company and the British East india Company by Charles

Rivers13. Merchant Kings, Stephen Brown14. Columbus. My Journal 1492 to 1493, Peter & Connie Roop, 199015. A History of S.E. Asia, Anthony Reid, 201516. The Honourable Company, John Keay, 199317. The Origins of British Borneo, L.R. Wright, 1970, Hong Kong University Press18. The French Presence in Cochinchina and Cambodia


Foundation Year: Leadership Philosophy (PHIL 111)

LEADERSHIP PHILOSOPHYPHIL 111


1. AIM

The aim of the course is to equip the students with a profound understanding of the leader-ship, its main functions and roles, and its implications on both public as well as private, prof-it-oriented organizations. The students will familiarize themselves with the underlying prin-ciples of leadership in the context of the organizational life. Conventional wisdom suggests that leadership is all around us. Apart from examining leadership in the informal groups, the main focus of the course will be directed on leadership in the context of the organizational life, where organizations are defined as the socially coordinated units, characterized by the ongoing activity which focuses on achieving certain goals.


Leadership philosophy starts with a brief overview of Leadership functions within the nation-states. The course gradually shifts its attention to leadership within private and mostly profit-oriented organizations. And although leadership within organizations has been extensively analyzed only as of 19th century, the leadership ideas and practices have actually been used since 6000 BC. Here, the work of the ancient philosophers (Socrates, Plato, Aristotle) will be revisited.

The course starts with the following narrative: Leadership is the process of influencing oth-ers to achieve group or organizational goals. The course will examine approaches of vari-ous authors, such as R. Cialdini, who offers six basic laws of influencing people – rang-ing from liking and reciprocity to authority and scarcity. F. Fiedler perceives leadership as the use of influence to accomplish a task. In order to analyze leadership and influencing, D. Goleman suggests that apart from the technical skills, leaders must be equipped with the emotional skills. In addition, S. Covey also includes spiritual intelligence as the indispensa-ble part of this art – the art of persuasion.

The second narrative of the course is this: Although leadership often emerges in the shape of management function, and leadership may virtually overlap with the management at some points, leaders are different from managers. The difference lies in the fact that leaders are concerned with doing the right thing, while managers are concerned with doing things right. Furthermore, managers have a short-term focus and are concerned with the status quo.

Inevitably, the course will analyze how successful internal change of the organization can be designed and executed by the persistent effort of the leaders.

Credits: 3

Lecture Hours: 45




Prerequisites



The learning outcomes for this course cover the area of public administration and organiza-tional change in the age of globalization. On successful completion of this course, students will be able to:

4.1 Knowledge4.1.1 Interpret the Trait theory of leadership.4.1.2 Explain the Behavioral theory of leadership.4.1.3 Infer the concept of Caring leadership.4.1.4 Show the difference sources of power.4.1.5 Outline how visionary leadership (that is, charismatic and transforma-

tional leadership) helps leaders achieve strategic leadership.4.1.6 Contrast the difference between personality and character.4.1.7 Extend the ethical aspects of the decision-making process and analyze

the principles of ethical leadership.4.1.8 Illustrate Cialdini’s principles of persuasion.

4.2 Cognitive Skills4.2.1 Analyze and discuss the means through which leaders organize their

efforts across a broad range of business contexts.4.2.2 Make use of students’ analytical skills through exposure to leadership

techniques that translate into successful implementation of the change effort.

4.2.3 Apply the leadership skills of students in the organizational life.4.2.4 Develop students’ communications skills through the class discussions

and group assignment presentations.

4.3 Communication, Information Technology, and Numerical Skills4.3.1 Originate analysis, spreadsheets and output in a clear and professional

format.4.3.2 Advance the communication skills of students.


Leadership Philosophy(PHIL 111)

Business Ethics(MGMT 311)

Business Strategy(MGMT 421)



4.4 Interpersonal Skills and Responsibilities4.4.1 Maximize the students’ teamwork skill-set through performance, analy-

sis and evaluations of the group assignments.4.4.2 Assess the role of perception and perception filters in the individual and

group decision making process.

5. STUDY PLAN



1 Leadership Philosophy: Introduction

Introduction to Leadership Phi-losophy – CamEd Leadership Philosophy Lecture Notes.

4.2.1, 4.2.2 1.5

2

Leadership as Art Group Assignment topics & Leadership Philosophy Project outline; Grading and Assessment Criteria

Manning, George – Curtis, Kent, The Art of Leadership, pp: 1-6.

4.2.3, 4.2.4, 4.3.1 1.5

3 The Importance of Lead-ership

Chapter 1: Leadership: How it works. CamEd Leadership Phi-losophy Lecture Notes.

4.1.1, 4.1.2 1.5

4

Three types of Leaders. The Trait and Behavioral theories of leadership.

Individual and Environ-mental factors of the leadership process.Caring Leadership

Manning, George – Curtis, Kent, The Art of Leadership, pp: 7-13. Covey, Stephen, The 8th Habit: From Effectiveness to Great-ness, pp: 1-11.

4.1. 3, 4.1.4 1.5

5 Leadership in the political systems of South East Asia.

Chapter 2: Leadership in Poli-tics. CamEd Leadership Philoso-phy Lecture Notes.

4.1.5, 4.1.6 1.5

6

Nation-state building processThe power or Vision.Leadership styles: Au-tocratic, Democratic, Laissez-Faire, Bureau-cratic Leadership.The principles of Charis-matic Leadership.

Covey, Stephen, The 8th Habit: From Effectiveness to Great-ness, pp: 12-24. Manning, George – Curtis, Kent, The Art of Leadership, pp: 15-29.

4.4.2, 4.4.3 1.5

7 Organizations and Lead-ership

Chapter 3: Leadership in Busi-ness. CamEd Leadership Phi-losophy Lecture Notes.

4.1.7, 4.1.8 1.5

8 Organizations, Strategy, Structure, Process.The Power of Vision

Covey, Stephen, The 8th Habit: From Effectiveness to Great-ness, pp: 25-50.

4.4.2, 4.4.3 1.5



9

Organizations and Lead-ershipLeadership & Manage-ment

Chapter 3: Leadership in Busi-ness. CamEd Leadership Phi-losophy Lecture Notes.

4.1.3, 4.1.4 1.5

10 CSR, Triple Bottom Line, Empowerment, Employee engagement.


4.2.4 1.5

11 Leadership qualitiesChapter 4: Leadership Qualities. CamEd Leadership Philosophy Lecture Notes.

4.4.1, 4.4.2, 4.4.3 1.5

12

Vision, Ability, Stability, Persistence, Self-Confi-dence, Enthusiasm, Vital-ity, Charisma, Integrity, Concern for others.


4.2.3, 4.2.4 1.5

13 Leadership qualitiesChapter 4: Leadership Qualities. CamEd Leadership Philosophy Lecture Notes.

4.4.3 1.5

14 Emotional Intelligence and emotional competencies

Manning, George – Curtis, Kent, The Art of Leadership, pp: 30-41.

4.1.3, 4.1.4 1.5

15 Ethics Chapter 5: Leadership Ethics. CamEd Leadership Philosophy Lecture Notes.

4.4.3 1.5

16 Values, Ethics at Work-place

Manning, George – Curtis, Kent, The Art of Leadership, pp: 92-138. Covey, Stephen, The 8th Habit: From Effectiveness to Great-ness, pp: 81-93.

4.1.5, 4.1.6 1.5

17

Empowerment of People Effective LeadershipHuman RelationsThe Team concept

Chapter 6: Leadership and Em-powerment. CamEd Leadership Philosophy Lecture Notes.

4.1.7, 4.1.8 1.5

18

Leadership AuthorityWorkplace diversityEmpowerment in the WorkplaceDelegation of Authority


4.4.2 1.5

19 Leading Organizational Change

Chapter 7: Leading Organi-zational Change 1. CamEd Leadership Philosophy Lecture Notes.

4.1.2, 4.1.3 1.5

20 Planning the ChangeCovey, Stephen, The 8th Habit: From Effectiveness to Great-ness, pp: 126-145.

4.4.3 1.5

21 Implementing the Change

Chapter 8: Leading Organi-zational Change 2. CamEd Leadership Philosophy Lecture Notes.

4.1.7, 4.1.8 1.5



22 Change modeling

Cialdini, Robert, B, Harnessing the Science of Persuasion, Har-vard Business Review, October 2001. pp: 72-75.Manning, George – Curtis, Kent, The Art of Leadership, pp: 227-243.

4.1.8 1.5

23 Diversity Challenge Understanding People Developing Others

Chapter 9: Understanding Peo-ple. CamEd Leadership Philoso-phy Lecture Notes.

4.2.1, 4.2.2 1.5

24 Human Behavior, The Art of Persuasion

Cialdini, Robert, B, Harnessing the Science of Persuasion, Har-vard Business Review, October 2001. pp: 76-79.Manning, George – Curtis, Kent, The Art of Leadership, pp: 244-256.

4.2.3, 4.2.4 1.5

25 Leader as TeacherChapter 10: Developing Others. CamEd Leadership Philosophy Lecture Notes.

4.1.1, 4.1.2 1.5

26 Help people through Change

Covey, Stephen, The 8th Habit: From Effectiveness to Great-ness, pp: 146-160. Manning, George – Curtis, Kent, The Art of Leadership, pp: 316-339.

4.2.2 1.5

27 Ancient PhilosophyChapter 11: Ancient Philosophy 1. CamEd Leadership Philoso-phy Lecture Notes.

4.1.6, 4.1.7 1.5

28 Covey, Stephen, The 8th Habit: From Effectiveness to Great-ness, pp: 161 – 185.

4.1.6, 4.1.7 1.5

29 Ancient PhilosophyChapter 12: Ancient Philosophy 2. CamEd Leadership Philoso-phy Lecture Notes.

4.1.4, 4.1.5 1.5

30 Role of Values and An-cient Philosophy in Asia


4.1.4, 4.1.5, 4.2.1, 4.2.3 1.5

Total Hours 45

Time for midterm and final examinations is not included in the lecture hours above.

6. TEACHING METHODS

The teaching methodology will aim to promote critical thinking among students and the active participation of the students during the class. The students will have to show the understanding of the basic facts. The students’ knowledge will be periodically reviewed by the tests and the quizzes. This course aims to introduce the elements of comparative and historical analysis, deductive reasoning, analyzing the cause-effect relation – elements that are commonly utilized in the leadership styles.

Furthermore, students are encouraged to participate on the Leadership project which will aim to improve hygiene and safety standards across the capital. Participation on this project



represents one of the key requirements stipulated in the Assessment and Grading (part 8 of the Syllabus).

This is a group assignment on leadership style analysis. Students are requested to choose a topic in line with the course. The assignment should have minimum of 2500 words. The findings of the group assignment will be presented by the students during the class. The duration of the presentation is approximately 20-30 minutes.




1. Participation 5% 4.2.1, 4.2.2, 4.2.3, 4.2.42. In-class tests (quizzes) 15% All 4.1, 4.23. Assignments 30%* All 4.3, 4.44. Midterm exam 25% All 4.1, 4.2, 4.45. Final exam 25% All 4.1, 4.2, 4.4


*(20% for group assignment and presentation + 10% for Leadership Philosophy project)


Textbook1. Covey, Stephen, The 8th Habit: From Effectiveness to Greatness, Simon & Schus-

ter, 2004.

References1. Manning, George – Curtis, Kent, The Art of Leadership, McGraw-Hill International

Edition, 2009.2. Covey, Stephen, The 7 Habits of Highly Effective People: Powerful Lessons in

Personal Change, Free Press, 2004. 3. Gerber, James, International Economics, Pearson Education, 2005. 4. Kotter, John, P, Leading Change, Harvard Business School Press, 1996. 5. Kotter, John, P – Cohen, Dan, S, The Heart of Change: Real Life Stories of how

people change their organizations, Harvard Business School Press, 2002. 6. Cialdini, Robert, B, Harnessing the Science of Persuasion, Harvard Business Re-

view, October 2001. 7. Cummings, Thomas, G – Worley, Christopher, G, Organization Development and

Change, South-Western College, 2014. 8. Goleman, Daniel, Working with Emotional Intelligence, Bantam, 2000.9. Studwell, Joe, How Asia Works: Success and Failure in the World’s Most Dy-

namic Region, Profile Books, Main Edition, 2014.10. Kuan, Lee, Y, The Singapore Story: Memoirs of Lee Kuan Yew, Prentice Hall,

1998.


Foundation Year: Marketing (MKTG 101)

MARKETINGMKTG 101


1. AIM

This course introduces marketing as a disciplined and rigorous managerial process.

It provides students with a framework they can use to analyse business opportunities and to develop the appropriate marketing strategies to exploit those opportunities or to grow existing businesses.


This course teaches what marketing is, how marketing strategy is integrated into the overall strategy on an organisation, how consumers and businesses make buying decisions and how the elements of the marketing mix are pulled together to deliver value to the customer.

The key overarching objective, however, is to help students develop the analytical, critical thinking, communication and teamwork skills that are critical for corporate as well as entre-preneurial careers.

Working in teams, students will gain hands-on experience in evaluating new business ideas and relatively new business ventures by analysing pitches made by entrepreneurs to po-tential investors.

The business pitches are analysed from a marketing/financial/ business standpoint (the matter) and in terms of the manner and method in which the ideas are pitched.

Credits: 3

Lecture Hours: 45


Prerequisites


Behavioral Economics(ECON 311)

International BusinessEnvironment(MGMT 431)

Marketing (MKTG 101)

International BusinessEnvironment(MGMT 431)






On successful completion of this course, students should be able to:

4.1 Knowledge4.1.1 Identify relevant design (product and process), sustainability, and ethi-

cal concerns associated with marketing planning, implementation, con-trol, and evaluation.

4.2 Cognitive Skills4.2.1 Analyse and discuss the means through which firms organise their mar-

keting efforts across a broad range of business contexts;4.2.2 Improve their analytical skills through exposure to qualitative and quan-

titative techniques that help marketing managers understand value from the perspectives of target markets whose perceptions and prefer-ences vary;

4.2.3 Advance their ability to integrate marketing, sales, delivery, and cus-tomer service with other business functions (e.g. accounting, finance, operations) thereby improving their process thinking skills needed for creating, capturing, delivering, and sustaining value across markets their organization serves;

4.2.4 Refine their communications skills through the conduct of the oral pres-entation of their ideas through ongoing class discussions and team presentations.

4.3 Communication, Information Technology, and Numerical Skills ● None

4.4 Interpersonal Skills and Responsibilities4.4.1 Develop and practise teamwork skills through performance and evalua-

tions of team assignments (analysis of business pitch)

5. STUDY PLAN

Lecture TopicReading

Kotler’s Principles of Market-ing unless otherwise specified

Learning Outcome Hours

1 Introduction to Marketing Chapter 1 - Managing Profitable Customer Relationships 4.1.1 1.5

2 Argument MappingBusiness Pitch Analysis

Argument MappingBusiness Pitch Analysis (refer to lecture notes)

4.2.4 1.5

3 Model of Marketing Pro-cess

Chapter 1 - Managing Profitable Customer RelationshipsKotler, Kartajaya & Setiawan, Ch. 4 Scott, Ch. 1 & 2

4.1.1 1.5

4 Business Pitch Analysis Business Pitch Analysis 4.4.1 1.5

5 Company & Marketing Strategy

Chapter 2 – Strategic and Mar-keting Planning, pp. 39- 57The Marketing Plan, by Chernev, Ch. 2 & Appendix A

4.2.2 1.5




Chapter 2 – Managing the Marketing Effort and Return on Marketing, pp. 59-63Chernev, Ch. 3

4.2.1 1.5


Chapter 2 – Managing the Marketing Effort and Return on Marketing, pp. 59-63Business Pitch Analysis Presen-tation no. 1Chernev, Ch. 3

4.2.1

4.2.44.4.1

1.5

8 In-class test review 1.5

9 Business Pitch Analysis Presen-tation no. 2In-Class Test no. 1

4.2.44.4.1

1.5

10 Marketing ResearchChapter 4 – Marketing Informa-tion & Customer Insights pp. 105- 125

4.2.2 1.5

11 Marketing Research

Chapter 4 - Managing Marketing Information, pp. 125-131Business Pitch Analysis Presen-tation no. 3

4.2.2 1.5

12 Connecting with Consum-ers

Chapter 5 – Consumer Buyer Behaviour 4.2.2 1.5

13 Connecting with Consum-ers

Chapter 5 – Consumer Buyer BehaviourBusiness Pitch Analysis Presen-tation no. 4

4.2.2

4.2.4, 4.4.11.5

14 Review 1.5

15 Connecting with Custom-ers

Chapter 6 – Business Buyer BehaviourBusiness Pitch Analysis Presen-tation no. 5

4.2.2

16 Marketing StrategyChapter 7 - Creating Customer Value, Satisfaction and Loyalty, pp. 209-229

4.2.3 1.5

17 Marketing Strategy

Chapter 7 - Creating Customer Value, Satisfaction and loyalty , pp. 229- 236Business Pitch Analysis Presen-tation no. 6

4.2.3 1.5

18 Products, Services & Branding

Chapter 8 - Products, Product Decisions, Services Marketing, pp. 247- 272

4.2.1 1.5


Chapter 8 - Products, Product Decisions, Services Marketing, pp. 247- 272Business Pitch Analysis Presen-tation no. 7

4.2.1 1.5


Chapter 8 - Products, Product Decisions, Services Marketing, pp. 247- 272

4.2.1 1.5



21 Pricing I

Business Pitch Analysis Presen-tation no. 8 & 9Chapter 10 – Understanding & Capturing Customer Value, pp 320 - 335

4.2.44.4.14.2.2

1.5

22 Pricing IChapter 10 – Understanding & Capturing Customer Value, pp 320 - 335

4.2.2 1.5

23 Pricing I

Chapter 10 – Understanding & Capturing Customer Value, pp 320 - 335Business Pitch Analysis Presen-tation no. 10In-class test Review

4.2.24.2.2

4.2.24.4.1

1.5

24 Pricing I

Chapter 10 – Understanding & Capturing Customer Value, pp 320 – 335In- class test no. 2

4.2.2 1.5

25 Distribution

Chapter 12 – Marketing Chan-nels, pp 375-384Business Pitch Analysis Presen-tation no. 11

4.2.1 1.5

26 Communicating Customer Value

Chapter 14 – Integrated Market-ing Communications (IMC), pp 450- 469

4.2.1 1.5


Business Pitch Analysis Presen-tation no. 12Chapter 14 – Integrated Market-ing Communications (IMC), pp 450- 469Scott, Ch. 4 & 8

4.2.4

4.4.1

4.2.1

1.5

28 Business Pitch Analysis Presen-tations no. 13, 14 &15

4.2.44.4.1

1.5


In-Class Test no. 3Chapter 14 – Integrated Market-ing Communications (IMC), pp 450- 469

4.2.1 1.5

30 Review 1.5Total Hours 45

6. TEACHING METHODS

This course uses lecture/discussion and assignments; assigned readings will support learn-ing and serve as a reference to material covered in class. During class, a varying (but at least 50%) percentage of the class will be devoted to the lecture/discussion with the bal-ance of the class devoted to students’ team presentations followed by Q&A. Throughout the semester, some class time will be used for in-class tests.

There will be one assignment done in groups although students are individually graded.



Teams of 4 choose one successful (or unsuccessful ) pitch from one of the episodes of Dragons Den UK (seasons 1 to 15) which are watchable and downloadable from youtube. They analyse the pitch, the performance of the entrepreneur(s) and the investors using the framework shown in the Lecture Notes, research the company, assess the demand for the product and draw conclusions about the viability, sustainability and the profitability of the business. Each team presents its analysis in an oral presentation of around 20 minutes.


Grades will be determined based on a grading score, calculated using the following as-sessments and score allocations:


1. Participation 2% 4.2.42. In-class tests (3 x 10%) 30% All 4.1, 4.4.23. Assignments (Individual presentation) 10% All 4.2.2, 4.2.4, 4.4.14. Midterm exam 28% All 4.1, 4.2.25. Final exam 30% All 4.1, 4.2.2


8. TEXTBOOK AND REFERENCES

Textbook

1. Kotler, P. et al. Marketing: An Asian Perspective. 3rd ed. Pearson. 2012.

References

1. Kotler, P. Kartajaya, H. Setawan, I. Marketing 4.0, Wiley, 20172. Chernev, A. The Marketing Plan Handbook, 4th ed., Cerebellum Press, 20143. Scott, David M., The New Rules of Marketing and P.R., 6th ed, Wiley, 2017


Foundation Year: Political Science: The Cold War and Asia (POLS 111)

POLITICAL SCIENCE: THE COLD WAR AND ASIAPOLS 111


1. AIM

The aim of the course is to equip students with the profound understanding of the Cold War and its implications on both international relations as well as internal political system of particular countries. The students will become familiar with underlying principles of this con-flict. Apart from political and historical analysis, the course will also focus on the economic implications of the Cold War.

To understand the forces that laid the foundation of the modern political system of the coun-try is essential. Equally important is to understand the socio-economic factors that paved the way to the World War II and sustained the Cold War conflict alive for more than four decades. Therefore, the course will incorporate the findings of economics, sociology, social psychology, comparative politics, constitutional and international law as well as geopolitics and geo-economics.


The course starts with the overview of World War I and World War II, and the analysis of subsequent events that paved the way to Cold War. The core of the course covers the con-flict between superpowers from the Asian perspective. The special attention will be dedi-cated to the foundation of modern political system of Cambodia and the impact of the Cold War on this system.

The teaching methodology will aim to promote critical thinking among students and the ac-tive participation of the students during the class. The students will have to show the under-standing of the basic fact. The students’ knowledge will be periodically reviewed by the tests and the quizzes. This course aims to introduce the elements of political analysis, which is commonly utilized in the political science.

Credits: 3

Lecture Hours: 45



Political Science (POLS 111)

International Business Envi-ronment (MGMT 431)




Prerequisites

There are no prerequisites for this course. However, students should have a basic under-standing of history, political science, economics and law. Students are encouraged to bring a laptop to each class.


The learning outcomes for this course cover the area of political science, history and inter-national relations.

4.1 Knowledge4.1.1 Interpret the origins of the Cold War.4.1.2 Identify key Cold War participants.4.1.3 Contrast the ideological differences between the two superpowers.4.1.4 Estimate the impact of Cold War on the Third World Countries.4.1.5 Discuss the political and economic system and the strategies employed

by various Cold War actors.4.1.6 Examine how rebellion, guerilla warfare and the resistance movements

played its role in the Cold War and to what extent.4.1.7 Explain the arm race and the MAD concept of the Cold War.4.1.8 Summarize the nuclear proliferation and international mechanism de-

signed to curb proliferation.4.1.9 Determine the role of the United Nation during the Cold War.

4.1.10 Describe how Cold War has shaped modern day Cambodia, Vietnam and China.

4.1.11 Inspect transition from bipolarity to multi-polar international political sys-tem.

4.2 Cognitive Skills4.2.1 Originate analysis, spreadsheets and output in a clear and professional

format.4.2.2 Advance the communication skills of students.

4.3 Communication, Information Technology, and Numerical Skills4.3.1 Originate analysis, spreadsheets and output in a clear and professional

format.

4.4 Interpersonal Skills and Responsibilities4.4.1 ACommunicate effectively among team members.4.4.2 Assess the role of perception and perception filters in the individual and

group decision making process.

5. STUDY PLAN





1 Political Science : Intro-duction

Introduction to Political science – CamEd Political Science Lecture Notes.

4.1.1, 4.1.2 1.5

2 Group Assignment topics; Grading and Assessment Criteria.

The Global Cold War, Chap-ter 1 - The Empire of Liberty: American Ideology and Foreign Interventions, pp 16 - 24

4.2.1, 4.3.1 1.5

3 Pre-Cold War World

Chapter 1- 2: World War I- World War II. CamEd Political Science Lecture Notes.The Global Cold War, Chapter 1 - The Empire of Liberty: American Ideology and Foreign Interventions, pp 25 – 34.

4.1.2, 4.1.3 1.5

4 World War I.

The Global Cold War, Chap-ter 1 - The Empire of Liberty: American Ideology and Foreign Interventions, pp 35 – 39

4.14, 4.1.5 1.5

5 Root causes of World War I

Chapter 3: Political Power. CamEd Political Science Lecture Notes. The Global Cold War, Chapter 2 - The Empire of Jus-tice: Soviet Ideology and Foreign Interventions, pp 39 – 47.

4.1.6 1.5

6 Nationalism, Imperialism, Alliances, Militarism.

The Global Cold War, Chapter 2 - The Empire of Justice: Soviet Ideology and Foreign Interven-tions, pp 48 - 56

4.1.6, 4.1.7 1.5

7 Great Depression

Chapter 4: Stalinism and the Cold War begins. CamEd Politi-cal Science Lecture Notes. The Global Cold War, Chapter 2 - The Empire of Justice: Soviet Ideology and Foreign Interven-tions, pp 49 - 57

4.2.2, 4.2.3 1.5

8 Root causes of World War II; Rise of Ideologies.

The Global Cold War, Chapter 2 - The Empire of Justice: Soviet Ideology and Foreign Interven-tions, pp 58 - 72

4.4.2 1.5

9 World War II in Europe and Africa

Chapter 5: Geopolitical Games. CamEd Political Science Lecture Notes. The Global Cold War, Chapter 5 - The Cuban and Vietnamese Challenges, pp 158 – 170

4.1.8, 4.1.9 1.5

10 Post-war order in Europe.The Global Cold War, Chapter 5 - The Cuban and Vietnamese Challenges, pp 180 - 194

4.1. 10, 4.1.11 1.5



11 World War II in Asia-Pacific

Chapter 6: Crime & Punishment. CamEd Political Science Lecture Notes. The Third Indochina War, Chapter 2 - China, the Vietnam War, and the Sino-American rapprochement, 1968 - 1973, pp 33 - 47

4.1.9, 4.1.10, 4.1.11 1.5

12 World War II conferences ;United Nations.

The Third Indochina War, Chapter 2 - China, the Vietnam War, and the Sino-American rapprochement, 1968 - 1973, pp 48 – 64

4.2.1, 4.2.2 1.5

13 Cold War in Europe

Chapter 7: From Kennan Tel-egram to Korean War. CamEd Political Science Lecture Notes. The Third Indochina War, Chapter 7 - Vietnam, the Third Indochina War and the Meltdown of Asian Internationalism, pp 152 - 169

4.2.2, 4.2.3 1.5

14 Containment Theory.

The Third Indochina War, Chapter 7 - Vietnam, the Third Indochina War and the Meltdown of Asian Internationalism, pp 169 - 186

4.4.2, 4.4.3 1.5

15 Cold War in Asia

Chapter 8: Korean War. CamEd Political Science Lecture Notes. When the War Was Over, Chap-ter 3 - The Path of Betrayal, pp 66 - 85

4.4.2, 4.4.3

16 Korean War;Domino theory.

When the War Was Over, Chap-ter 3 - The Path of Betrayal, pp 86 - 114

4.1.10, 4.1.11 1.5

17 Communism in China

Chapter 9: China – The Red Dragon I. CamEd Political Sci-ence Lecture Notes.When the War Was Over, Chap-ter 4 - The White Crocodile, pp 114 - 160

4.1.10, 4.1.11 1.5

18 People’s Republic of China.

When the War Was Over, Chap-ter 5 - The Ultimate Revolution, pp 161 - 204

4.2.2, 4.2.3 1.5

19 China and Cold War

Chapter 10: China – The Red Dragon II. CamEd Political Sci-ence Lecture Notes.When the War Was Over, Chapter 6 - Cambodia’s Reign of Terror, pp 205 - 260

4.2.2, 4.2.3 1.5

20 International relations be-tween China, Cambodia, Vietnam.

When the War Was Over, Chap-ter 13 - The Prodigal Peace, pp 437 - 454

4.4.2, 4.4.2 1.5



21 Arms Race and Mutual Assured Destruction

Chapter 11: The Arms Race. CamEd Political Science Lec-ture Notes. When the War Was Over, Chapter 13 - The Prodigal Peace, pp 455 – 481

4.1.8 1.5

22 Weapons of Mass de-structions.

When the War Was Over, Chap-ter 13 - The Prodigal Peace, pp 482 - 507

4.1. 8, 4.1.9 1.5

23 First Indochina War

Chapter 12: Vietnam War I. CamEd Political Science Lecture Notes. The Global Cold War, Chapter 9 - The 1980s: The Reagan Offensive, pp 331 - 337

4.1. 10, 4.2.3 1.5

24 Impact of the First Indo-china War on Cambodia;Kingdom of Cambodia.

The Global Cold War, Chapter 9 - The 1980s: The Reagan Of-fensive, pp 338 - 346.

4.4.1, 4.4.3 1.5

25

Second Indochina war Kingdom of Cambodia; Democratic Kampuchea; People’s Republic of Kam-puchea

Chapter 13: Vietnam War II. CamEd Political Science Lecture Notes. The Global Cold War, Chapter 9 - The 1980s: The Reagan Offensive, pp 347 - 354

4.4.1, 4.4.2 1.5

26

Second Indochina war Kingdom of Cambodia; Democratic Kampuchea; People’s Republic of Kam-puchea (Cont)

The Global Cold War, Chapter 9 - The 1980s: The Reagan Of-fensive, pp 355 - 363

4.4.3 1.5

27 The fall of Democratic Kampuchea

Chapter 14: Cambodia and the Cold War. CamEd Political Sci-ence Lecture Notes.The Global Cold War, Chapter 10 - The Gorbachev withdrawal and the end of the Cold War, pp 364 – 372

4.4.1, 4.4.2, 4.4.3 1.5

28

The fall of Khmer Rouge movement;People’s Republic of Kam-puchea.

The Global Cold War, Chapter 10 - The Gorbachev withdrawal and the end of the Cold War, pp 372 - 380

4.4.3 1.5

29 The End of the Cold War Post-Cold War order;

Chapter 15: The End of Cold War CamEd Political Science Lecture Notes.The Global Cold War, Chapter 10 - The Gorbachev withdrawal and the end of the Cold War, pp 380 - 387

4.1.11 1.5

30 Asia and the Post-Cold War order.

The Global Cold War, Chapter 10 - The Gorbachev withdrawal and the end of the Cold War, pp 387 – 395

4.3.1 1.5

Total Hours 45



6. TEACHING METHODS

This course is primarily lecture and assignment based; assigned readings will support learning and serve as a reference to material covered in class. An additional emphasis will be laid on class discussions that will promote critical thinking of the students. During class, approximately half of the class will be devoted to lecture with another half of the class for working on case studies and problem sets and reviewing the solutions. The accumulated knowledge will be reviewed by quizzes, midterm and final examinations.

In order to improve presentation skills and the teamwork among students, there is a group assignment on a course topic. The purpose of designing assignment is to enhance stu-dents’ abilities to defend the judgments based on the evidence. Commonly used methods of the examination of evidence are historical analysis, comparative assessment and topic. The assignment should have minimum of 2500 words. The findings of the group assign-ment will be presented by the students during the class. The duration of the presentation is approximately 20-30 minutes.




1. Participation 5% 4.2.1, 4.2.2, 4.2.3, 4.2.42. In-class tests/Quizzes 20% All 4.1, 4.23. Group assignment and presentation 25% All 4.3, 4.44. Midterm exam 25% All 4. 1, 4.2, 4.45. Final exam 25% All 4. 1, 4.2, 4.4



Textbook

1. History, 20th Century World, The Cold War, Keely Rogers and Jo Thomas

References

1. Westad, Odd Arne, The Global Cold War: Third World Interventions and Making of Our Times, Cambridge University Press, 2007.

2. Westad, Odd Arne, et al, The Third Indochina War: Conflict between China, Viet-nam and Cambodia 1972-1979, Routledge, 2006.

3. Becker, Elizabeth, When the War was Over: Cambodia and the Khmer Rouge Revolution, Public Affairs, 1998.

4. Hayton, Bill, The South China Sea: The Struggle for Power in Asia, Yale University Press, The first Edition. 2014.

5. Ros, Chantrabot, Khmer Republic, CamEd Business School, 2017.6. Studwell, Joe, How Asia Works: Success and Failure in the World’s Most Dy-

namic Region, Profile Books, Main Edition, 2014.


Foundation Year: Psychology (PSYC 101)

PSYCHOLOGYPSYC 101


1. AIM

Bachelor of Accounting and Finance graduates will be working closely with other people. The role of interaction may be as a colleague, a subordinate, a manager, or a service pro-vider. Thus, it is essential for bachelor of accountancy to be able to understand the way people are motivated, learn, express emotions, perceive and make decisions. Thus, this course will help them in interacting with others as well as helping them manage themselves.

Moreover, self-understanding is equally important for students in their personal and pro-fessional lives. The graduates will regularly be planning, setting goals, achieving success, failing and encountering great deals of stress. Students will be better equipped to deal with these events if they understand the origin and causes of cognition, emotion and behavior.


This course provides a strong foundation in psychology, with an emphasis on learning, cog-nition and behavior. While the course reviews the genetic and biological basis of behaviour (already studied in grade 12 biology), we also look at mental processes of concern to the professional, such as learning, memory, social behaviour, and decision making. Students will develop their understanding of humans and human emotions as part of a complex ani-mal.

Credits: 3

Lecture Hours: 45


Prerequisites

There are no requisites for this course.


Psychology (PSYC 101)

Team Psychology (PSYC 411)





The learning outcomes for this course cover four main subject areas: The genetic and bio-logical basis of behaviour, memory, learning and decision making, and mental disorders. On successful completion of this course, students will be able to:

4.1 Knowledge4.1.1 Illustrate how genetics and evolution is influencing human psychology.4.1.2 Illustrate the different areas of the human brain and their functions.4.1.3 Explain the way neurons work and how psychotropics can influence

neuronal communication.4.1.4 Explain the effect of social surroundings on human behaviour and

Thinking.4.1.5 Describe different memory types and the process of memorizing & for-

getting.4.1.6 Explain decision making processes and heuristics.4.1.7 Identify human emotions as a result of biological, social and psychologi-

cal influences.4.1.8 Show basic understanding of mental health disorders as a disease and

professional mental health treatment.

4.2 Cognitive Skills4.2.1 Apply psychological theories about learning, thinking and social influ-

ence in the workplace.4.2.2 Choose means of decision making that reduces biases and the nega-

tive effects of common decision making heuristics.4.2.3 Recognize mental health disorders in others.

4.3 Communication, Information Technology, and Numerical Skills4.3.1 Participating in teams in a professional setting4.3.2 Make use of active listening skills in order to support others.

4.4 Interpersonal Skills and Responsibilities4.4.1 Identify human emotions as a result of biological, social and psychologi-

cal influences.

5. STUDY PLAN



1 Introduction Course 4.3.1 1.5

2 Genetics & Evolution: Genes Psychology pp 51 - 58 4.1.1, 4.1.7,

4.4.1, 4.3.1 1.5

3 Genetics & Evolution: Natural Selection Psychology pp 58 - 66 4.1.1, 4.1.7,

4.4.1, 4.3.1 1.5



4 Genetics & Evolution: Mating Psychology pp 75 - 81 4.1.1, 4.1.7,

4.4.1, 4.3.1 1.5

5 Genetics & Evolution: Intelligence Psychology pp 67 - 79 4.1.1, 4.1.7,

4.4.1, 4.3.1 1.5

6 Brain & Neurons: Cer-ebrum & brainstem Psychology pp 85 - 103, 114-121 4.1.2, 4.1.7,

4.4.1, 4.3.1 1.5

7 Brain & Neurons: Neurv-ous system and Neurons Psychology pp 85 - 103, 114-121

4.1.2, 4.1.3, 4.1.7, 4.4.1,

4.3.11.5

8 Brain & Neurons: Neu-ronal communication Psychology pp 85 - 105

4.1.2, 4.1.3, 4.1.7, 4.4.1,

4.3.11.5

9 Learning: Classical Con-ditioning Psychology pp 261 - 268 4.1.7, 4.2.1,

4.4.1, 4.3.1 1.5

10 Learning: Classical Condi-tioning II

Psychology pp 268 – 271, 273 - 275

4.1.7, 4.2.1, 4.3.1, 4.3.1 1.5

11 Learning: Instrumental Conditioning

Psychology pp 278 – 281, 283 - 286

4.1.7, 4.2.1, 4.4.1, 4.3.1 1.5

12 Learning: Instrumental Conditioning II

Psychology pp 278 – 281, 283 - 286

4.1.7, 4.2.1, 4.4.1, 4.3.1 1.5

13 Learning: Observational Learning Psychology pp 289 - 293 4.1.7, 4.2.1,

4.4.1, 4.3.1 1.5

14 Memory: Memory Pro-cesses, Types and limits Psychology pp 302 - 307 4.1.5, 4.1.7,

4.4.1, 4.3.1 1.5

15 Memory: Working memory processes Psychology pp 308 - 317 4.1.5, 4.1.7,

4.4.1, 4.3.1 1.5

16 Memory: Long term Memory & Encoding Psychology pp 308 - 317 4.1.5, 4.1.7,

4.4.1, 4.3.1 1.5

17 Memory: Remembering & Forgetting Psychology pp 317 - 325 4.1.5, 4.1.7,

4.4.1, 4.3.1 1.5

18 Thinking: Dual Processing and Heuristics Psychology pp 348 - 356

4.1.6, 4.1.7, 4.2.1, 4.4.1,

4.3.11.5

19 Thinking: Heuristics and Confirmation Bias Psychology pp 348 - 356 4.1.6, 4.1.7,

4.2.1, 4.3.1 1.5

20 Thinking: Decision Making Psychology pp 358 – 3644.1.6, 4.1.7, 4.2.1, 4.4.1,

4.3.11.5

21 Thinking: Problem Solving Psychology pp 365 - 3744.1.6, 4.1.7, 4.2.1, 4.4.1,

4.3.11.5

22 Social Influence: Con-formity & Obedience Psychology pp 519 - 531

4.1.4, 4.1.7, 4.2.1, 4.4.1,

4.3.11.5

23 Social Influence & Group Dynamics Psychology pp 519 - 531

4.1.4, 4.1.7, 4.2.1, 4.4.1,

4.3.11.5

24 Motivation Psychology pp 461 – 464, 485 - 490

4.1.7, 4.2.1, 4.4.1, 4.3.1 1.5

25 Mental Health Psychology pp 639 – 640, 644 - 651

4.1.8, 4.1.7, 4.2.3, 4.4.1,

4.3.11.5



26 Mental Health: Anxiety Disorders Psychology pp 652 - 658

4.1.8, 4.1.7, 4.2.3, 4.4.1,

4.3.11.5

27 Mental Health Disorders Psychology pp 658 - 6744.1.8, 4.1.7, 4.2.3, 4.4.1,

4.3.11.5

28 Mental Health: Active Listening

Psychology pp 680 – 682, 687 - 692

4.1.8, 4.1.7, 4.2.3, 4.4.1, 4.3.2, 4.3.1

1.5

29 Mental Health: Psycho-therapy

Psychology pp 680 – 682, 687 - 692

4.1.8, 4.1.7, 4.2.3, 4.4.1,

4.3.11.5

30 Mental Health – Biomedi-cal Treatments & Closing Lecture

Psychology pp 694 - 7034.1.8, 4.1.7, 4.2.3, 4.4.1,

4.3.11.5

Total Hours 45

6. TEACHING METHODS

This course is primarily reading and lecture based; assigned readings will serve as a refer-ence to material covered in class. Students will be regularly tested in order to enforce and encourage reading. During class, approximately half of the class will be devoted to lecture with another half of the class for quizzing and discussion.

During the term, there will be one research assignment in which students are required to work in groups and recreate an experiment as covered in this course. According to their own interests students can choose between three different experiments covering theories about Memory, Dual Processing or Conformity.

Students will write a research paper based on their experiment in which they will describe their findings and compare these with the according theories.




1. Participation 20% 4.3.12. In-class tests 20% 4.1, 4.2 & 4.33. Assignments 20% 4.1, 4.2 & 4.4.1, 4.3.14. Midterm exam 20% 4.1.1, 4.1.2, 4.1.3, 4.1.5, 4.1.7, 4.2.1 & 4.35. Final exam 20% 4.1, 4.2 & 4.3





Textbook

1. Gleitman, Henry, et al, Psychology, 8th Edition, W.W. Norton & Company, New York, 2011.

References

2. Kahneman, Thinking, fast and slow, Penguin, London, 2015.3. Department of Psychology Royal University of Phnom Penh (2012). Cambodian

Mental Health Survey 2012.4. Leitner Centre (2012). Special Report: Mental Health and Human Rights in Cam-

bodia


Second Year: English for Accounting 1 (ENGL 221)

ENGLISH FOR ACCOUNTING 1ENGL 221


1. AIM

This course aims to improve students’ English for accounting and business, becoming more confident, fluent and accurate. It also aim to enhance students’ English skills in taking part in meetings, communicating for processing transactions, and international trade. The course also raises students’ awareness of cross-cultural issues to prepare students to communi-cate in global situations.

The English for Accounting 1 also supports CamEd’s students in their study. Starting from 2nd year onwards, all classes are conducted in English with internationally prepared exam. This course strengthen students’ ability in reading, writing, listening and communicating in English, providing them more confident in participating in class activities, be able to catch up with lessons and making them ready for the exams.


The course teaches and practices English for professional business purposes including verbal communication as well as written English in the form of properly formatted letters, reports and memos commonly used in their day-to-day work. It also provides students with international business terminology, making them ready for communicating in international working environment and be able to interact with investors for potential business opportu-nities. This course also supports students with numerous opportunities for discussion and cover a wide range of subjects, including:

• Face to face business skills and techniques• Letters, faxes, memos• Telephone skills• Summaries, notes, short reports• International trade• Payments, taxes, financial issues

Credits: 2.5

Lecture Hours: 37.5




Prerequisites

It is required that the students must have completed English for Academic Purposes 1.


On successful completion of this course, students will be able to:

4.1 Knowledge4.1.1 Demonstrate English language and vocabulary specific to business. 4.1.2 Illustrate informal and formal format of reports, letters and memos.

4.2 Cognitive Skills4.2.1 Communicate in English in business situations both face-to-face and

over the Phone.4.2.2 Construct professional and effective business correspondence in Eng-

lish.4.2.3 Describe business organizational structures and activities in English.4.2.4 Develop ability in dealing with international trade activities such as or-

dering and supplying goods or services; answering and making enquir-ies, making offers, placing and acknowledging orders.

4.3 Communication, Information Technology, and Numerical Skills4.3.1 Utilize Microsoft Word to prepare properly formatted business corre-

spondence. 4.3.2 Participate in group discussions, pairwork and teamwork with confi-

dence.


Bachelor of Accounting and Curriculum

English for Accounting 2(ENGL 222)

English for AcademicPurposes 2 (ENGL 112)

English for Accounting 1 (ENGL 221)




5. STUDY PLAN



1 Face to faceBasic skills and techniques for talking to people in business situations

Chapter 1, New In-ternational Business

English4.1.1; 4.2.1 1.25



English4.1.1; 4.2.1 1.25



English4.1.1; 4.2.1 1.25

4 Letters, faxes and memosBasic skills and techniques for business correspondence


English

4.1.2; 4.2.2; 4.3.1 1.25


Chapter 2, SNew In-ternational Business

English

4.1.2; 4.2.2; 4.3.1 1.25



English

4.2.1; 4.2.2; 4.3.1 1.25

7 On the phoneBasic skills and techniques for using the telephone in business


English4.2.1 1.25



English4.2.1 1.25



English4.2.1 1.25

10

Summaries, notes, reportsBasic skills and techniques for writing reports, making notes, summarizing and taking notes of conversationsin business


English

4.1.2; 4.2.3; 4.3.1 1.25

11



English

4.1.2; 4.2.3; 4.3.1 1.25

12



English

4.1.2; 4.2.3; 4.3.1 1.25



13

Working togetherTalking about where you work, employment policy, a company’s ac-tivities, organization and history


English4.2.1, 4.3.2 1.25

14



English4.2.1, 4.3.2 1.25

15



English4.2.1,4.3.2 1.25

16

International TradeOrdering and supplying goods or services; answering and making enquiries, making offers, placing and acknowledging order


English4.2.4 1.25

17



English4.2.4 1.25

18



English4.2.4 1.25

19



English4.2.4 1.25

20

Money mattersMethod of payments, cash flow, invoicing, dealing with non-payment problems


English4.2.2; 4.2.4 1.25

21



English4.2.2; 4.2.4 1.25

22



English4.2.2; 4.2.4 1.25

23 Financial statements and ratiosProfit and Loss Statement

Chapter 2, English for Accounting 4.2.4 1.25

24 Financial statements and ratiosBalance Sheet


25 Financial statements and ratiosExplaining accounts




26 Financial statements and ratiosRatio analysis


27 Tax accountingTax systems


28 Tax accountingMethod of depreciation


29 Tax accountingCalculating tax expense


30 Tax accountingTaxation planning


Total Hours 37.5

6. TEACHING METHODS

This course is lecture based plus tests, discussions, pair-work, group work, presentation and roleplay.




1. Participation 20% 4.3.2; 4.2.1; 4.2.62. In-class tests/Quizzes 25% 4.1.1; 4.2.2; 4.2.3; 4.2.4; 4.3.13. Midterm exam 25% 4.1.1; 4.2.2; 4.2.3; 4.2.4; 4.3.14. Final exam 30% 4.1.1; 4.2.2; 4.2.3; 4.2.4; 4.3.1



Textbook

1. Cambridge University Press 2003, New International Business English, Leo Jones and Richard Alexander, First published 2003, 9th printing 2011

References

1. Oxford Business English, English for Accounting, Evan Frendo and Sean Ma-honey

2. Cambridge University Press, English for Business Studies, Ian Mackenzie, 3rd Edition

3. Cambridge University Press, English for the Financial Sector, Ian Mackenzie



ENGLISH FOR ACCOUNTING 2ENGL 222


1. AIM

This course aims to improve students’ English for accounting and business, becoming more confident, fluent and accurate. It also aim to enhance students’ English skills in negotiating, communicating to solve problems, explain operations, and communicating with auditors and audit clients . The course also raises students’ awareness of cross-cultural issues to prepare students to communicate in global situations.

The English for Accounting 2 also provides further support to CamEd’s students in their study. Starting from 2nd year onwards, all classes are conducted in English with interna-tionally prepared exams. This course further strengthen students’ ability in reading, writing, listening and communicating in English, providing them more confident in participating in class activities, be able to catch up with lessons and making them ready for the exams.


Continuing from English for Accounting 1 , this course The course further enhances stu-dents’ ability in using English for professional business purposes including verbal com-munication as well as written English. It also provides students with international business terminology, making them ready for communicating in international working environment and be able to interact with investors for potential business opportunities. This course also supports students with numerous opportunities for discussion and cover a wide range of subjects, including:

• Face to face business skills and techniques for problem solving• Explaining processes and operations• Sales and negotiations• Marketing• Meetings• Auditors-client communication

Credits: 2.5

Lecture Hours: 37.5




Prerequisites

It is required that the students must have completed English for Accounting 1.



4.1 Knowledge4.1.1 Demonstrate English language and vocabulary specific to business.

4.2 Cognitive Skills4.2.1 Communicate in English for purposes of accounting, audit and finance.4.2.2 Build ability to lead and participate in meetings in English.4.2.3 Present and explain business organizational structures and activities in

English.4.2.4 Develop ability to sell and negotiate in English.4.2.5 Solve customer problems such as complaining and apologizing in Eng-

lish

4.3 Communication, Information Technology, and Numerical Skills4.3.1 Utilize Microsoft Powerpoint to prepare business presentations. 4.3.2 Participate in group discussions, pairwork and teamwork with confi-

dence.


Bachelor of Accounting and Finance Curriculum







5. STUDY PLAN



1 Dealing with problemsComplaining and apologizing,Delivery and and after-sales problems


English

4.1.1; 4.2.1; 4.2.5 1.25



English

4.1.1; 4.2.1; 4.2.5 1.25



English

4.1.1; 4.2.1; 4.2.5 1.25

4

Visitors and travelersLooking after foreign visitors and trav-elling on business, hotels, restaurants, small talk, telling stories

Chapter 9, New International

Business English

4.1.1; 4.2.1; 4.2.4 1.25

5



Business English

4.1.1; 4.2.1; 4.2.4 1.25

6



Business English

4.1.1; 4.2.1; 4.2.4 1.25

7 MarketingMarketing a product, market research, promotion and advertising


Business English4.2.2; 4.2.4 1.25

8 MarketingMarketing a product, market research, promotion and advertising



9

MeetingsTaking part in formal and informal meetings, One to one meetings and larger group meetings



10

MeetingsTaking part in formal and informal meetings, One to one meetings and larger group meetings



11 Processes and operationsExplaining and describing operations,giving instructions











14 Jobs and careersApplying for jobs and seeking promo-tion, participating in interviews


Business English

4.1.1; 4.2.1; 4.2.2 1.25

15 Jobs and careersApplying for jobs and seeking promo-tion, participating in interviews


Business English

4.1.1; 4.2.1; 4.2.2 1.25

16

Jobs and careersApplying for jobs and seeking promotion, participating in interviews


Business English

4.1.1; 4.2.1; 4.2.2 1.25

17

Sales and negotiationSelling and buying products, negotiating face-to-face and on the phone


Business English

4.1.1; 4.2.1;4.2.4 1.25

18



Business English

4.1.1; 4.2.1;4.2.4 1.25

19



Business English

4.1.1; 4.2.1;4.2.4 1.25

20 A special projectA simulation, revising many of the skills and situations in the course


Business English

4.2.1; 4.2.4; 4.2.2; 4.3.2 1.25

21 A special projectA simulation, revising many of the skills and situations in the course


Business English

4.2.1; 4.2.4; 4.2.2; 4.3.2 1.25

22 AuditingRole of auditors


23 AuditingTypes of audits


24 AuditingAuditor-client relationship


25 AuditingDescribing graphs


26 AuditingAn auditor’s report


27 Management accountingDefining management accounting

Chapter 5, English for Accounting

4.1.1;4.2.3; 4.2.4; 4.2.2;

4.3.21.25

28 Management accountingStatement of cash flows


4.1.1;4.2.3; 4.2.4; 4.2.2;

4.3.21.25



29 Management accountingBudgets


4.1.1;4.2.3; 4.2.4; 4.2.2;

4.3.21.25

30 Management accountingThe future of accounting


4.1.1;4.2.3; 4.2.4; 4.2.2;

4.3.21.25

Total Hours 37.5

6. TEACHING METHODS

This course is lecture based plus tests, discussions, pair-work, group work, presentation and roleplay.




1. Participation 20% 4.3.2; 4.2.1; 4.2.22. In-class tests/Quizzes 25% 4.1.1; 4.2.3; 4.2.4; 4.3.13. Midterm exam 25% 4.1.1; 4.2.3; 4.2.4; 4.3.14. Final exam 30% 4.1.1; 4.2.3; 4.2.4; 4.3.1



Textbook

1. Cambridge University Press, New International Business English, Leo Jones and Richard Alexander

References

1. Oxford Business English, English for Accounting, Evan Frendo and Sean Ma-honey

2. Cambridge University Press, English for Business Studies, Ian Mackenzie, 3rd Edition

3. Cambridge University Press, English for the Financial Sector, Ian Mackenzie


Second Year: Microeconomics (ECON 201)

MICROECONOMICSECON 201


1. AIM

This course will give students a foundation in the core principles of microeconomics. By understanding and applying these principles, students will gain the ability to think like an economist. Primarily, students will gain a deeper understanding of how and why individuals and organizations make the economic choices they do.

Graduates from the bachelor of accounting and finance program are expected to take a wide range of roles in business, government, and nonprofit organizations. In each of these roles, a general understanding of economic principles is important in order to understand why individuals and firms act the way they do.


This course will focus on seven core economic principles: scarcity, cost-benefit principle, incentive principle, comparative advantage, opportunity cost, efficiency, and equilibrium. By focusing on these core principles, students will leave the course with a mastery of the foundations of microeconomics.

Credits: 3

Lecture Hours: 75


Prerequisites

There are no prerequisites for this course. This course will complement the Macroeconom-ics course.





Finance 1(FINC 301)





4.1 Knowledge 4.1.1 Explain and apply the seven core principles of economics.4.1.2 Describe of human action as the result of an implicit or explicit calcula-

tion of the cost-benefit principle.4.1.3 Explain individual choices given the limited resources of the world and

how that affects the behavior of people, prices, and markets.4.1.4 Discuss what markets are, how they function, and the role of supply and

demand in determining prices and output.4.1.5 Describe and identify the most common types of market imperfections

and why they exist.4.1.6 Discuss basic game theory.4.1.7 Define positive and negative externalities and analyze their effect on

resource allocation.4.1.8 Discuss how economics applies to certain public policy issues, such as

labor markets, taxes, and environmental regulation.

4.2 Cognitive Skills4.2.1 Analyze marginal variables4.2.2 Analyze graph, and interpret production possibilities curves.4.2.3 Analyze, graph, and interpret supply and demand curves and how they

interact to create an equilibrium quantity and price.4.2.4 Analyze and graph how shifts in supply and demand cause prices and

quantities to change.4.2.5 Analyze total economic surplus and explain how it is affected by poli-

cies that prevent markets from reaching equilibrium.4.2.6 Analyze the behavior of firms in competition4.2.7 Analyze the labor market and the use of resource4.2.8 Analyze the effect of economy in environmental issues

4.3 Communication, Information Technology, and Numerical Skills4.3.1 Utilize Excel to draw graph and calculate the marginal variable, aver-

age, and total variables. Calculate marginal variables4.3.2 Calculate, graph, and interpret production possibilities curves.4.3.3 Calculate, graph, and interpret supply and demand curves and how

they interact to create an equilibrium quantity and price.4.3.4 Analyze and graph how shifts in supply and demand cause prices and

quantities to change.4.3.5 Calculate total economic surplus and explain how it is affected by poli-

cies that prevent markets from reaching equilibrium.4.3.6 Calculate the game pay-off.

4.4 Interpersonal Skills and Responsibilities4.4.1 Students will be able to analyze and predict human behavior based on

the incentive principle and game theory.



5. STUDY PLAN



1 Introduction to Microeconomics All 1.5

2 Thinking like an Economist pp 3-10 4.1.1, 4.1.2, 4.2.1, 4,3.1 1.5

3 Thinking like an Economist pp 10-19

4.1.1, 4.1.2, 4.1.3, 4.2.1, 4.2.2, 4,3.1,

4.3.2

1.5

4 Comparative Advantage pp 35-414.1.2, 4.1.3, 4.2.2, 4.3.1,

4.4.11.5


4.4.11.5


4.4.11.5

7 Supply and Demand pp 61-68

4.1.3, 4.1.4, 4.2.3, 4.3.1, 4.3.3, 4.3.4,

4.4.1

1.5


4.1.3, 4.1.4, 4.2.3, 4.3.1, 4.3.3, 4.3.4,

4.4.1

1.5


4.1.3, 4.1.4, 4.2.3, 4.3.1, 4.3.3, 4.3.4,

4.4.1

1.5


4.1.3, 4.1.4, 4.2.3, 4.3.1, 4.3.3, 4.3.4,

4.4.1

1.5

11 Elasticity pp 97-1024.1.3, 4.1.4, 4.2.3, 4.3.1, 4.3.3, 4.4.1

1.5

12 Elasticity pp 102-1074.1.3, 4.1.4, 4.2.3, 4.3.1, 4.3.3, 4.4.1

1.5

13 Elasticity pp 107-1134.1.3, 4.1.4, 4.2.3, 4.3.1, 4.3.3, 4.4.1

14 Elasticity pp 113-1194.1.3, 4.1.4, 4.2.3, 4.3.1, 4.3.3, 4.4.1

1.5



15 Demand pp 129-1364.1.3, 4.1.4, 4.2.3, 4.3.1, 4.3.3, 4.4.1

1.5

16 Demand pp 136-1434.1.3, 4.1.4, 4.2.3, 4.3.1, 4.3.3, 4.4.1

1.5

17 Demand pp 143-1494.1.3, 4.1.4, 4.2.3, 4.3.1, 4.3.3, 4.4.1

1.5

18 Perfectly Competitive Supply pp 155-162

4.1.4, 4.1.5, 4.2.4, 4.2.5, 4.3.1, 4.3.3,

4.4.1

1.5


4.1.4, 4.1.5, 4.2.4, 4.2.5, 4.3.1, 4.3.3, 4.3.4 4.4.1

1.5


4.1.4, 4.1.5, 4.2.4, 4.2.5, 4.3.1, 4.3.3, 4.3.4, 4.4.1

1.5

21 Efficiency, Exchange, and the Invisible Hand pp 183-190

4.1.4, 4.1.5, 4.2.4, 4.2.5, 4.3.1, 4.3.3, 4.3.4, 4.4.1

1.5


4.1.4, 4.1.5, 4.2.4, 4.2.5, 4.3.1, 4.3.3, 4.3.4, 4.4.1

1.5


4.1.4, 4.1.5, 4.2.4, 4.2.5, 4.3.1, 4.3.3, 4.3.4, 4.4.1

1.5


4.1.4, 4.1.5, 4.2.4, 4.2.5, 4.3.1, 4.3.3, 4.3.4, 4.4.1

1.5

25 Monopoly, Oligopoly, and Monopolistic Competition pp 219-226

4.1.4, 4.1.5, 4.2.4, 4.2.5, 4.3.1, 4.3.3, 4.3.4, 4.4.1

1.5


4.1.4, 4.1.5, 4.2.4, 4.2.5, 4.3.1, 4.3.3, 4.3.4, 4.4.1

1.5


4.1.4, 4.1.5, 4.2.4, 4.2.5, 4.3.1, 4.3.3, 4.3.4, 4.4.1

1.5


4.1.4, 4.1.5, 4.2.4, 4.2.5, 4.3.1, 4.3.3, 4.3.4, 4.4.1

1.5



29 Midterm Exam Review

4.1.1-4.1.5, 4.2.4, 4.2.5, 4.3.1, 4.3.3,

4.4.1

1.5

30 Games and Strategic Behavior pp 255-262 4.1.6, 4.2.5, 4.2.6, 4.3.6,

4.4.11.5

31 Games and Strategic Behavior pp 262-2694.1.6, 4.2.5, 4.2.6, 4.3.6,

4.4.11.5

32 Games and Strategic Behavior pp 269-2774.1.6, 4.2.5, 4.2.6, 4.3.6,

4.4.11.5

33 Externalities and Property Rights pp 283-289 4.1.7, 4.2.7,, 4.3.1, 4.4.1 1.5




37 Economics of Information pp 311-318 4.1.7, 4.2.7,, 4.3.1, 4.4.1 1.5



40 Labor Markets, Poverty, and Income Distribution pp 337-343 4.1.7, 4.2.7,,

4.3.1, 4.4.1 1.5


4.3.1, 4.4.1 1.5


4.3.1, 4.4.1 1.5


4.3.1, 4.4.1 1.5

44 Environment, Health, and Safety pp 367-374 4.1.8, 4.2.8 4.3.1, 4.4.1 1.5



47 Public Goods and Tax Policy pp 393-4004.1.8, 4.1.9, 4.2.8 4.3.1,

4.4.11.5


4.4.11.5


4.4.11.5

50 Final Exam Review All 1.5Total Hours 75



6. TEACHING METHODS

This course is primarily lecture and assignment based; assigned readings will support learn-ing and serve as a reference to material covered in class. During class, approximately two-thirds of the class will be devoted to lecture, with the rest of the class reserved for working on problem sets and reviewing solutions.

During the term, there will be two assignments:

1. The first assignment requires each student to research individually on productivity and comparative advantage model. This research is desk research.

2. The second assignment requires the student to do group research on cost analysis of perfect competition / imperfect competition. To do this, the students are required to choose a specific firm for data collection and analysis. This research require both desk research and in-person interviews with practitioners.




1. Participation 10% All2. Homework 10% All 4.1, All 4.2, All 4.33. Research paper 20% All 4.1, All 4.2, 4.4.14. In-class Quizzes 20% All5. Mid-Term Exam 20% 4.1.1-4.1.5, 4.2.1-4.2.6, 4.3.1-4.3.46. Final exam 20% All



Textbook

1. Frank, Robert, Ben Bernanke, and Hon-Kwong Lui. Principles of Economics, Asia Global Edition. McGraw-Hill, 2015.

References

1. Paul Krugman, and Robin Well, Economics, 5th edition, MacMillan Learning, 2018.

2. Selected articles from The Phnom Penh Post and The Cambodia Daily newspa-pers.


Second Year: Macroeconomics (ECON 202)

MACROECONOMICSECON 202


1. AIM

This course aims to give students a wider range of macroeconomic issues by using theory or model which can be applied to the real world, society, and business. There are three main goals. First, students will be able to calculate the basic measurement of national account in both close and open economy, inflation, unemployment, and economic performance. Sec-ond, students will be able to understand and analyze the concepts of developing economy and growth, Macroeconomic policies, and Labor market. Third, students will be able to ap-ply the theory and understanding to real world issues.


Macroeconomics is a foundation subject of Business Administration, Accounting, Econom-ics, Banking, Finance, Marketing which deals with the performance, structure, behavior, and decision-making of an economy as a whole, rather than individual markets. This in-cludes national, regional, and global economies. This course aims to introduce the students the concepts of economic structure, long-run macroeconomic performance, business cy-cles and environment and institutions of macroeconomic policy that influence the business performance and activities.

Credits: 5

Lecture Hours: 75


Prerequisites

There are no prerequisites for this course. However, students should have a basic under-standing of Statistics and Microeconomics. Students should bring calculator for computing exercises in class.








The learning outcomes for this course cover four main points: economic structure, long-run macroeconomic performance, business cycles and environment and institutions of macro-economic policy. On successful completion of this course, students will be able to:

4.1 Knowledge4.1.1 Describe and explain GDP by income, value added, and expenditure

approach.4.1.2 Discuss the basic concept of budget deficit and source of financing.4.1.3 Describe the approach of production include impacts of changing in

labor market, and productivity in production.4.1.4 Discuss the basic concepts of consumption, saving, investment in

closed Economy4.1.5 Discuss the basic concepts of consumption, saving, investment in open

economy which affects to the international finance and balance of pay-ment.

4.1.6 Describe the sources of economic growth in long-run including govern-ment policies to raise living standard.

4.1.7 Discuss concepts, process, and role of financial market in economy.

4.2 Cognitive Skills4.2.1 Analyze the effects of policies and economic issues on domestic and

foreign economy to make decision. 4.2.2 Analyze the use of economic policies on business cycle.4.2.3 Analyze economic situation with GDP, Inflation, and Unemployment4.2.4 Calculate Consumer price index, inflation rate, and unemployment rate

using basic methods4.2.5 Analyze the structure and functioning of the government spending base

on Keynesian multiplier.4.2.6 Analyze an economic situation of failure in Fiscal Policy and Monetary

Policy (crowding out effect and liquidity trap).

4.3 Communication, Information Technology, and Numerical Skills4.3.1 Calculate economic variables4.3.2 Utilize excel and others software to analyze the economic data4.3.3 Able to communicate among students and other institutions through

teamwork, data collection, and interview for their assignment.

4.4 Interpersonal Skills and Responsibilities4.4.1 Synthesize and communicate qualitative and quantitative finding



5. STUDY PLAN



1 Introduction Ch.1, Introduction All 4.1 1.5

2 Measuring Economy: GDP Ch.2, Measuring Economy: GDP

4.1.1 , 4.2.3, 4.3.1 1.5

3 Savings and Wealth Ch.2, Savings and Wealth

4.2.4, 4.1.4, 4.2.1 1.5

4 Nominal GDP & Real GDP Ch.2, Nominal GDP & Real GDP

4.1.1, 4.2.4, 4.2.1, 4.3.1 1.5

5 GDP deflator and Price index Ch.2, GDP deflator and Price index

4.1.1, 4.2.4, 4.2.2, 4.3.1 1.5

6 CPI Calculation Ch.2, CPI Calcula-tion

4.1.5, 4.2.2. 4.2.3, 4.3.1 1.5

7 Inflation and interest rate Ch.2, Inflation and interest rate

4.2.4, 4.2.1, 4.3.1, 4.4.1 1.5

8 Productivity and Supply Shock Ch.3, Productivity and Supply Shock

4.2.4, 4.1.3, 4.1.6 1.5

9 Demand for Labor and Marginal Products

Ch.3, Demand for Labor and Marginal

Products

4.2.4, 4.1.3, 4.1.6 1.5

10 Supply for Labor and Equilibrium Ch.3, Supply for La-bor and Equilibrium

4.2.4, 4.1.3, 4.1.6 1.5

11 Full-employment and UnemploymentCh.3, Full-employ-

ment and Unemploy-ment

4.2.4, 4.1.3, 4.1.6 1.5

12 Consumption and Savings Ch.4, Consumption and Savings

4.2.4, 4.1.4, 4.2.4 1.5

13 Investment Ch.4, Investment 4.2.4, 4.1.4, 4.2.4

14 Good Market Equilibrium (Closed Economy)

Ch.4, Good Market Equilibrium (Closed

Economy)

4.2.4, 4.1.4, 4.2.1 1.5

15 Balance of Payments Ch.5, Balance of Payments

4.2.4, 4.1.4, 4.2.1 1.5

16 Savings and Investment (Open small Economy)

Ch.5, Savings and Investment (Open small Economy)

4.2.4, 4.1.4, 4.2.1 1.5

17 Savings and Investment (OpenLarge Economy)

Ch.5, Savings and Investment (Open-Large Economy)

4.2.4, 4.1.4, 4.1.5, 4.2.1 1.5

18 Fiscal Policy and the Current AccountCh.5, Fiscal Policy and the Current Ac-

count

4.2.5, 4.2.4, 4.2.2, 4.3.1 1.5

19 Long-Run Economic Growth Ch.6, Long-Run Eco-nomic Growth

4.1.6, 4.2.2, 4.3.1 1.5



20 The Solow Model Ch.6, The Solow Model

4.1.4, 4.1.6, 4.2.2, 4.3.1 1.5

21 Long-Run Living Standard and Gov. Policies

Ch.6, Long-Run Living Standard and

Gov. Policies

4.1.6, 4.2.4, 4.2.2, 4.3.1 1.5

22 Money, Demand for Assets Ch.7, Money, De-mand for Assets 4.1.7, 4.3.1 1.5

23 Demand for Money Ch.7, Demand for Money 4.1.7, 4.3.1 1.5

24 Asset Market Equilibrium Ch.7, Asset Market Equilibrium

4.1.4, 4.1.7, 4.3.1

25 Business Cycle Variables Ch.8, Business Cy-cle Variables

4.1.6, 4.2.5, 4.2.4 1.5

26 Aggregate Demand Ch.8, Aggregate Demand

4.1.6, 4.2.5, 4.2.4 1.5

27 Aggregate Supply and EquilibriumCh.8, Aggregate

Supply and Equilib-rium

4.1.6, 4.2.5, 4.2.4

28 IS-LM Model (FE & IS curve) Ch.9, IS-LM Model (FE & IS curve)

4.1.6, 4.1.7, 4.2.5, 4.2.4 1.5

29 IS Curve Ch.9, IS Curve 4.1.6, 4.1.7, 4.2.5, 4.2.4 1.5

30 LM Curve Ch.9, LM Curve 4.1.6, 4.1.7, 4.2.5, 4.2.4 1.5

31 General Equilibrium IS-LM Model Ch.9, General Equi-librium IS-LM Model

4.1.6, 4.1.7, 4.2.5, 4.2.4 1.5

32 General Equilibrium IS-LM Model Ch.9, General Equi-librium IS-LM Model

4.1.6, 4.1.7, 4.2.5, 4.2.4 1.5

33 AD-AS Model AD-AS Model 4.1.6, 4.1.7, 4.2.5, 4.2.4 1.5

34 Classical Business Cycle Ch.10, Classical Business Cycle

4.1.6, 4.1.7, 4.2.5, 4.2.4 1.5

35 Wage and Price Rigidity Ch.11, Wage and Price Rigidity

4.1.6, 4.2.5, 4.2.4 1.5

36 Monetary and Fiscal Policy in Keynes-ian Model

Ch.11, Monetary and Fiscal Policy in Keynesian Model

4.1.6, 4.1.7, 4.2.5, 4.2.4 1.5

37 Unemployment and Inflation Ch.12, Unemploy-ment and Inflation

4.2.4, 4.2.5,4.2.1,

4.3.1 1.5

38 Problem of unemployment and infla-tion

Ch.12, Problem of unemployment and

inflation

4.2.4, 4.2.5,4.2.1,

4.3.11.5

39 Nominal and Real Exchange RatesCh.13, Nominal

and Real Exchange Rates

4.1.7, 4.2.1, 4.3.1

40 Determination of Exchange Rates and Net Exports

Ch.13, Determina-tion of Exchange Rates and Net

Exports

4.1.7, 4.2.1, 4.2.2, 4.3.1 1.5



41 Economic Policy and Exchange RatesCh.13, Economic

Policy and Exchange Rates

4.1.7, 4.2.1, 4.2.2, 4.3.1 1.5

42 Fixed Exchange Rates Ch.13, Fixed Ex-change Rates

4.1.7, 4.2.1, 4.2.2, 4.3.1 1.5

43 Monetary Policy - Money Supply De-termination

Ch.14, Monetary Policy - Money Sup-

ply Determination

4.1.7, 4.2.5, 4.2.4,4.2.6, 4.2.1, 4.2.2,

4.3.1

1.5

44 Central Bank and Monetary Policy Ch.14, Central Bank and Monetary Policy

4.1.7, 4.2.5, 4.2.4,4.2.6, 4.2.1, 4.2.2,

4.3.1

1.5

45 Conduct of Monetary Policy Ch.14, Conduct of Monetary Policy

4.1.7, 4.2.5, 4.2.4,4.2.6, 4.2.1, 4.2.2,

4.3.1

1.5

46 Government Spending and TaxationCh.15, Government Spending and Taxa-

tion

4.1.7, 4.2.5, 4.2.4,4.2.6, 4.2.1, 4.2.2,

4.3.1

1.5

47 Deficits and Inflation Ch.15, Deficits and Inflation

4.2.4, 4.1.7, 4.2.5, 4.1.2, 4.2.6, 4.2.1, 4.2.2, 4.3.1

1.5

48 Presentation Presentation All49 Presentation Presentation All 1.550 Presentation Presentation All 1.5

Total Hours 75

6. TEACHING METHODS

This course is basically mixed lecturer and student center. The students are provided lec-tures, in-class exercises, homeworks, and assignments. They are assigned to read the textbook and other references to read in order to support their learning. During class, ap-proximately two-third of the class will be devoted to lecture with the rest of the class for discussion, exercises, and question-answer.


1. The first assignment requires each student to individually research on the move-ment of labor, capital, and goods and services from/to Cambodia to/from other nation. The research will require both desk research and in-person interview with practitioners.

2. The second assignment requires group of students evaluate and/or estimate growth of an economic sector in Cambodia. This is a desk research which require only linear regression.






1. Participation 10% All 4.1, All 4.2, All 4.32. Homework 10% All 4.1, All 4.2, All 4.33. In-class quizzes 20% All 4.1, All 4.2, All 4.34. Research paper 20% All5. Mid-term exam 20% 4.1.1-4.1.6, 4.2.1, All 4.36. Final exam 20% All



Textbook

1. Abel, Bernanke and Croushore, Macroeconomics, 8th Ed. ,(2014),Global Edition.,Pearson. (ISBN-13: 978-0-273-79230-7 • ISBN-10: 0-273-79230-X).

References

1. N.Gregory Mankiw, Macroeconomics, 7th Ed.,(2010), Worth Publishers. (ISBN-13: 978-1-4292-1887-0 • ISBN-10: 1-4292-1887-8).

2. Selected articles from The Phnom Penh Post and The Cambodia Daily newspa-pers.


Second Year: Financial Accounting 1 (ACCT 211)

FINANCIAL ACCOUNTING 1ACCT 211


1. AIM

To develop knowledge and understanding of the underlying principles and concepts relat-ing to Maintaining Financial Records and technical proficiency in the use of double-entry accounting techniques.


Financial Accounting 1 introduces the candidate to the fundamentals of Maintaining Finan-cial Records, explaining its context and purpose with reference to accounts preparation. The course then concentrates in depth on the double-entry system and on recording, pro-cessing, and reporting business transactions and events, including the specific accounting for fixed assets. The course then covers the use of the extended trial balance and how to identify and correct errors, including the reconciliation of the control accounts, and the post-ing of period end adjustments. The course also covers the preparation of final accounts for some traders and for partnerships.

Credits: 5

Lecture Hours: 75


Prerequisites

There is no prerequisite for this course.



4.1 Knowledge4.1.1 Define assets and liabilities with specific reference to fixed and current

items and the accounting relation.

International FinancialReporting (ACCT 411)

Financial Accounting 2(ACCT 212)


IFRS for SMEs(ACCT 311)



4.1.2 Interpret the basic principles of journalization, main operations of busi-ness, cash and credit operations; treatment of accrued income and ex-penses.

4.1.3 Summarize Maintenance of subsidiary books and the need thereof, maintenance and reconciliation of cash book with bank statements, treatment of discounts received/ paid.

4.1.4 Illustrate balancing and trial balance; caution about the errors not re-vealed by the trial balance.

4.1.5 Demonstrate the treatment of sales tax and accounting treatment & periodical remittance of taxes.

4.1.6 Interpretation of various receivables and payables ledgers/ accounts together with relevant personal accounts.

4.1.7 Identify Cash book Vs. Bank statements, reasons for differences and reconciliation with or without change in records.

4.1.8 Understanding of General /Control Ledger accounts and overall recon-ciliation of all control ledgers/ control accounts.

4.1.9 Explain accrual linked with time sequence and prepayment involving payment of funds not related to the relevant period of time

4.2 Cognitive Skills4.2.1 Demonstrate the ability to classify properly the revenue items and dis-

tinction of cash/noncash items vs. operative and non-operative items.4.2.2 Summarize Maintenance of subsidiary books and the need thereof,

maintenance and reconciliation of cash book with bank statements, treatment of discounts received/ paid.

4.2.3 Explain treatment of accounts; clear discrimination of revenue and non-revenue items.

4.2.4 Analysis of various types of errors (affecting and not affecting trial bal-ance) and the method of rectification.

4.2.5 Summarize understanding of turnover of goods; recording of flow of goods; assess the COG Vs. opening and closing stock on hand and arrival of gross profit.

4.2.6 Summarize Various types of non- current assets, tangible, method of depreciation/ appropriation.

4.2.7 Evaluate inclusion of unrecorded and left over information, and adjust the same to prepare complete final accounts.

4.2.8 Evaluate preparation of accounts from the single entry record; prepara-tion of statement of affairs.

4.3 Communication, Information Technology, and Numerical Skills4.3.1 Using Power Point for presentation.4.3.2 Use of XL package for preparation of various statements, accounts and

projections.4.3.3 Use of internet related sources for online transactions, banking and

transmission of information to the concerned.



4.4 Interpersonal Skills and Responsibilities4.4.1 Initiative to discuss and debate the relevance of some provisions on

sensitive issues such as Deferred Revenue Expenses Vs. Capital Ex-penses.

4.4.2 Interaction with the peers, superiors and subordinates to improve the accounting systems and create awareness to the concerned or readi-ness to adopt to the changes based on the requirement of the situation.

4.4.3 Presentation and defending of projections made to justify the need and treatment with specific attention to the project concerned.

5. STUDY PLAN



1 Assets, Liabilities and the accounting equation

BPP textbook, pp 3-24 4.1.1 1.5

2 Assets, Liabilities and the accounting equation (continued)

BPP textbook, pp 3-24 4.1.1 1.5

3 Statement of financial position BPP textbook, pp 25 - 31 4.1.1 1.5

4 Statement of financial position (con-tinued)

BPP textbook, pp 25 - 31 4.1.1 1.5

5 Statement of profit or loss BPP textbook, pp 32 - 39 4.2.1 1.5

6 Statement of profit or loss (continued) BPP textbook, pp 32 - 39 4.2.1 1.5

7

Recording and summarizing transac-tions:- overview- recording sales- recording purchase- cash received and paid

BPP textbook, pp 43 - 51 4.1.2 1.5

8 Recording and summarizing transac-tions (continued)

BPP textbook, pp 43 - 51 4.1.2 1.5

9

Recording and summarizing transac-tions:- petty cash book- the general ledger- Discounts, rebates and allowances

BPP textbook, pp 52 - 59 4.1.3;4.2.2 1.5

10 Recording and summarizing transac-tions (continued)

BPP textbook, pp 52 - 59 4.1.3; 4.2.2 1.5



11

Posting transactions, balancing accounts- double entries- posting from the day books- the receivable ledger- the payable ledger- control account

BPP textbook, pp 63 - 78 4.1.3, 4.2.2 1.5

12 Posting transactions, balancing accounts (continued)

BPP textbook, pp 63 - 78 4.1.4 1.5

13 Posting transactions, balancing accounts (continued)

BPP textbook, pp 63 - 78 4.1.4

14 Sale tax journal and the trial balance BPP textbook, pp 79 - 98 4.1.5 1.5

15 Sale tax journal and the trial balance (continued)

BPP textbook, pp 79 - 98 4.1.5 1.5

16 Accounting principles and character-istics

BPP textbook, pp 107 -118 4.2.3 1.5

17 Accounting principles and characteris-tics (continued)

BPP textbook, pp 107 -118 4.2.3 1.5

18 Control accounts BPP textbook, pp 121 -137 4.1.6 1.5

19 Control accounts (continued) BPP textbook, pp 121 -137 4.1.6 1.5

20 Errors BPP textbook, pp 138 -146 4.2.4 1.5

21 Errors (continued) BPP textbook, pp 138 -146 4.2.4 1.5

22 Bank reconciliation BPP textbook, pp 147 -157 4.1.7 1.5

23 Bank reconciliation (continued) BPP textbook, pp 147 -157 4.1.7 1.5

24 Bank reconciliation (continued) BPP textbook, pp 147 -157 4.1.7

25 Other controls BPP textbook, pp 158 -161 4.1.8 1.5

26 Other controls (continued) BPP textbook, pp 158 -161 4.1.8 1.5

27 Other controls (continued) BPP textbook, pp 158 -161 4.1.8

28 Accruals and prepayment BPP textbook, pp 165 -175 4.1.9 1.5

29 Accruals and prepayment (continued) BPP textbook, pp 165 -175 4.1.9 1.5

30 Accruals and prepayment (continued) BPP textbook, pp 165 -175 4.1.9 1.5

31 Receivables and provisions BPP textbook, pp 176 -184 4.1.6 1.5

32 Receivables and provisions (contin-ued)

BPP textbook, pp 176 -184 4.1.6 1.5



33 Receivables and provisions (contin-ued)

BPP textbook, pp 176 -184 4.1.6 1.5

34 Cost of goods sold and inventories BPP textbook, pp 189 -211 4.2.5 1.5

35 Cost of goods sold and inventories (continued)

BPP textbook, pp 189 -211 4.2.5 1.5

36 Cost of goods sold and inventories (continued)

BPP textbook, pp 189 -211 4.2.5 1.5

37 Non-current assets and depreciation BPP textbook, pp 215 -240 4.2.7 1.5

38 Non-current assets and depreciation (continued)

BPP textbook, pp 215 -240 4.2.7 1.5

39 Non-current assets and depreciation (continued)

BPP textbook, pp 215 -240 4.2.7

40 Extended trial balance BPP textbook, pp 257 -276 4.1.4 1.5

41 Extended trial balance (continued) BPP textbook, pp 257 -276 4.1.4 1.5

42 Extended trial balance (continued) BPP textbook, pp 257 -276 4.1.4 1.5

43 Incomplete records and other ac-counts

BPP textbook, pp 279 -306 4.2.8 1.5

44 Incomplete records and other ac-counts (continued)

BPP textbook, pp 279 -306 4.2.8 1.5

45 Incomplete records and other ac-counts (continued)

BPP textbook, pp 279 -306 4.2.8 1.5

46 Partnerships BPP textbook, pp 309 -318 4.2.8 1.5

47 Partnerships (continued) BPP textbook, pp 309 -318 4.2.8 1.5

48 Partnerships (continued) BPP textbook, pp 309 -318 4.2.8

49 Review (1) 1.550 Review (2) 1.5

Total Hours 75

6. TEACHING METHODS

During class, approximately half of the class will be devoted to lecture with another half of the class for working on case studies and problem sets and reviewing the solutions. Since the practical work and apprehension have a limited time frame, arranging quiz contest fre-quently will enable the student to focus more on the subject on one hand and enabling the teachers to assess the apprehension of the students about the subject.

Assignment to the students makes them think, collect the information from outside on the given topic, outside the syllabus and academic framework, present in logical manner by uti-lizing the skills they acquired in the class study on preparation and maintenance of financial records starting from the recording transactions, stretching up to preparation and presenta-tion of financial statements.. This will also enable the students to enhance their presenta-tion skills and the skills of collecting and utilizing the information to suit the implementation of their subjective knowledge and skills. This is going to be in two forms:



1. At the individual level, to test his individual excellence based on what he could at-tain from the class study.

2. At group level, as a team member and a team leader, how he can help the group in dual capacities. As a team member, how he will achieve the group goals in prepa-ration of the project. The ideal size shall be consisting of 5 members. Because in corporate world, the main working group consists of 2 to 5 key members running the group, who divide the responsibilities amongst themselves to attain the group dynamics.

The above description is just indicative, but involves data collection, analysis, research, interviews with the respondents, inquiry into the facts through media depending upon the topic of study.




1. Participation 10% All 4.1; All 4.2; All 4.3 & All 4.42. In-class tests 20% All 4.1 ; All 4.2 3. Assignments 20% 4.1.1 - 4.1.3; 4.1.6 4. Midterm exam 20% 4.1.1 - 4.1.35. Final exam 30% 4.1.4 - 4.1.9; All 4.2; All 4.3 & All 4.4



Textbooks

1. BPP Learning Media, FA2 Maintaining Financial Records, Up to June 2018.2. BPP Learning Media, Practice & Revision Kit Paper FA2 Maintaining Financial

Records, Up to June 2018.

References

1. Kaplan Publisher, FA2 Maintaining Financial Records, Up to June 2018 Exam.2. Kaplan Publisher, Practice & Revision Kit Paper FA2 Maintaining Financial Re-

cords, Up to June 2018.



FINANCIAL ACCOUNTING 2ACCT 212


1. AIM

This course aims to develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and technical proficiency in the use of double- en-try accounting techniques including the preparation of basic financial statements.

Nearly all of the roles of a bachelor of accounting and finance graduate will require exten-sive interaction with financial statements. This may be in the role of:

• a financial accountant, responsible for preparing the financial statements; • an investor or investment analyst who will be collating and analysing data drawn

from the financial statements; and • an auditor whose responsibility includes assessing whether financial statements

comply with the relevant accounting standard. Thus, it is essential that graduates have a deep and firm knowledge of financial accounting.


The course introduces the candidate to the fundamentals of the regulatory framework re-lating to accounts preparation and to the qualitative characteristics of useful information. It then covers drafting financial statements and the principles of accounts preparation. It concentrates in depth on recording, processing, and reporting business transactions and events. It also covers the use of the trial balance and how to identify and correct errors, and then the preparation of financial statements for incorporated and unincorporated entities. The course then moves in two directions, firstly requiring candidates to be able to conduct a basic interpretation of financial statements; and secondly requiring the preparation of simple consolidate financial statements from the individual financial statements of group incorporated entities.

Credits: 5

Lecture Hours: 75


International FinancialReporting (ACCT 411)



IFRS for SMEs(ACCT 311)



Prerequisites

Students must have finished Financial Accounting 1 before attempting this course.


The learning outcomes for this course cover three main areas: The context and purpose of financial reporting, recording transactions in double-entry accounting, and preparing finan-cial statements for a single company and group of companies. On successful completion of this course, students will be able to:

4.1 Knowledge4.1.1 Explain users’ and stakeholders’ needs in relation to financial reporting.4.1.2 Interpret how financial reports are designed and adjusted to reflect the

needs of users4.1.3 Identify the sources and records used for financial accounting, such as

ledger accounts, books of prime entry and journals.4.1.4 Describe the duties and responsibilities of those charged with govern-

ance.

4.2 Cognitive Skills4.2.1 AApply double-entry accounting to record the following transactions

and items: sales, purchases, cash receipts, cash payments, inventory, tangible non-current assets, depreciation and revaluation, intangible assets, accruals and prepayments, receivables, payables, provisions, capital structure and finance costs.

4.2.2 Make a trial balance.4.2.3 Identify and correct errors in a trial balance.4.2.4 Perform a bank reconciliation.4.2.5 Prepare basic financial statements: statement of financial position,

statement of profit or loss and other comprehensive income, and state-ment of cash flows.

4.2.6 Prepare basic consolidated financial statements.4.2.7 Analyze and interpret basic financial statements.

4.3 Communication, Information Technology, and Numerical Skills4.3.1 Calculate amounts necessary to be recorded in a basic set of single

company and consolidated financial statements.4.3.2 Participate in a team in a professional setting to solve basic financial

accounting and reporting problems.




5. STUDY PLAN



1 Introduction to accounting Chapter 1 4.1.1, 4.1.2, 4.1.4, 4.3.2 1.5

2 The regulatory Framework Chapter 2 4.1.2 1.5

3 The qualitative characteristics of financial information Chapter 3 4.1.1, 4.1.2 1.5

4 Sources, records and books of prime entry Chapter 4 4.1.3, 4.2.1, 4.3.2 1.5

5 Ledger accounts and double entry Chapter 5 4.1.3, 4.2.1, 4.3.2 1.5

6 Ledger accounts and double entry Chapter 5 4.1.3, 4.2.1, 4.3.2 1.5

7 From trial balance to financial statements Chapter 6 4.2.2, 4.2.3, 4.4.1 1.5

8 From trial balance to financial statements Chapter 6 4.2.2, 4.2.3 1.5

9 From trial balance to financial statements Chapter 6 4.2.2, 4.2.3, 4.3.2 1.5

10 Inventory Chapter 7 4.2.1, 4.3.1, 4.3.2 1.5

11 Tangible non-current assets Chapter 8 4.2.1, 4.3.1, 4.3.2 1.5

12 Tangible non-current assets Chapter 8 4.2.1, 4.3.1, 4.3.2 1.5

13 Intangible non-current assets Chapter 9 4.2.1, 4.3.1, 4.3.2

14 Intangible non-current assets Chapter 9 4.2.1, 4.3.1, 4.3.2 1.5

15 Provisions and contingencies Chapter 10 4.2.1, 4.3.1, 4.4.1 1.5

16 Irrecoverable debts and allowances Chapter 11 4.2.1, 4.3.1, 4.3.2 1.5

17 Accruals and prepayments Chapter 12 4.2.1, 4.3.1, 4.3.2 1.5

18 Sales Tax Chapter 13 4.2.1, 4.3.1, 4.3.2 1.5

19 Control accounts Chapter 14 4.2.1, 4.2.3, 4.3.1, 4.3.2 1.5

20 Control accounts Chapter 14 4.2.1, 4.2.3, 4.3.1, 4.3.2 1.5

21 Bank reconciliations Chapter 15 4.2.4, 4.3.1, 4.3.2 1.5

22 Bank reconciliations Chapter 15 4.2.4, 4.3.1, 4.3.2 1.5

23 Correction of errors Chapter 16 4.2.3, 4.3.1, 4.3.2 1.5



24 Correction of errors Chapter 16 4.2.3, 4.3.1, 4.3.2

25 Incomplete records Chapter 17 4.2.1, 4.2.3, 4.3.1, 4.3.2 1.5

26 Preparation of financial statements for sole traders Chapter 18 4.2.5, 4.3.2 1.5

27 Preparation of financial statements for sole traders Chapter 18 4.2.5, 4.3.2 1.5

28 Introduction to company accounting Chapter 19 4.2.1, 4.3.2 1.529 Introduction to company accounting Chapter 19 4.2.1, 4.3.2 1.5

30 Preparation of financial statements for compa-nies Chapter 20 4.2.5, 4.3.2 1.5

31 Preparation of financial statements for compa-nies Chapter 20 4.2.5, 4.3.2 1.5

32 Events after the reporting period Chapter 21 4.3.1 1.5

33 Statement of cash flows Chapter 22 4.2.5, 4.3.1, 4.3.2 1.5




37 Introduction to consolidated financial state-ments Chapter 23 4.3.1, 4.3.2 1.5

38 The consolidated statement of financial posi-tion Chapter 23 4.2.6, 4.3.1,

4.3.2 1.5


4.3.2 1.5


4.3.2 1.5

41 The consolidated statement of profit or loss Chapter 24 4.2.6, 4.3.1, 4.3.2 1.5

42 The consolidated statement of profit or loss Chapter 25 4.2.6, 4.3.1, 4.3.2 1.5

43 Interpretation of financial statements Chapter 25 4.2.7, 4.3.2 1.544 Interpretation of financial statements Chapter 25 4.2.7, 4.3.2 1.545 Interpretation of financial statements Chapter 25 4.2.7, 4.3.2 1.546 Review 1.547 Review 1.548 Review49 Review 1.550 Review 1.5

Total Hours 75



6. TEACHING METHODS

This course is primarily lecture based; assigned readings will support learning and serve as a reference to material covered in class. During class, approximately half of the class will be devoted to lecture with another half of the class for working on case studies and problem sets and reviewing the solutions.


1. The first assignment requires the student to prepare a complete set of financial statements of a single company (Statement of Profit or Loss and Other Compre-hensive Income, Statement of Financial Position, Statement of Changes in Equity, Statement of Cash Flows, and Notes to Financial Statements) based on a given case study.

2. The second assignment requires the student to get a copy of a Cambodia Stock Exchange listed company financial statements. Then the student will analyse and interpret the financial statements of the company and make recommendations on whether or not the company is worth investing for.




1. Participation 10% 4.4.12. In-class tests/Quizzes 20% All 4.1, All 4.2, 4.3.13. Assignments/Homework 20% 4.2.5, 4.2.6, 4.2.7, 4.3.1, 4.4.14. Midterm 25% All 4.1, 4.2.1, 4.2.2, 4.2.3, 4.2.4, 4.3.15. Final 30% All 4.1, All 4.2, 4.3.1



Textbooks

1. BPP Learning Media, Paper FFA/F3 Financial Accounting, Up to June 2018.2. BPP Learning Media, Practice & Revision Kit Paper FFA/F3 Financial Accounting,

Up to June 2018.

References

1. Kaplan Publishing, Paper FFA/F3 Financial Accounting, Up to June 2018.2. Kaplan Publishing, Practice & Revision Kit Paper FFA/F3 Financial Accounting,

Up to June 2018.


Second Year: Principles of Management (MGMT 201)

PRINCIPLES OF MANAGEMENTMGMT 201


1. AIM

This paper aims to introduce knowledge and understanding of the business and its environ-ment and the influence this has on how organisations are structured and on the role of the accounting and other key business functions in contributing to the efficient, effective and ethical management and development of an organisation and its people and systems.The Principles of Management introduces students who may not have a business background, to business, which as an entity is made up of people and systems which interact with the environment and with each other.


The course begins with examining the purpose and types of business, the key stakeholders and the rights and responsibilities that businesses have in connection with them, exploring the external influences that affect the business in its environment, including economic, le-gal, social and technological factors. The course then examines the structure and functions of business, focusing on corporate governance and the specific accounting related roles in this process, particularly in financial reporting, assurance, control and compliance. The course then introduces key leadership, management and people issues such as effective individual and team behaviour, motivation and personal effectiveness.

The broad topic areas to be covered are divided into six sections as follows:

1. The business organization, its stakeholders and the external environment2. Business organization structure, functions and governance3. Accounting and reporting systems, controls and compliance4. Leading and managing individuals and teams5. Personal effectiveness and communication in business6. Professional ethics in accounting and business

Credits: 5

Lecture Hours: 75


Prerequisites


Business Ethics(MGMT 311)


Principles of Manage-ment (MGMT 201)




On successful completion of this course, students will be able to acquire the following knowledge and skills:

4.1 Knowledge 4.1.1 Explain the purpose and types of businesses and how they interact with

key stakeholders and the external environment.4.1.2 Define and analyze business organisation structure,functions and the

role of corporate governance4.1.3 Recognise the function of accountancy and audit in communicating,

reporting and assuring financial information and in effective financial control and compliance

4.1.4 Recognise and explain the principles of authority and leadership and how teams and individuals are recruited, managed, motivated and De-veloped.

4.1.5 Relate the importance of personal effectiveness as the basis for effec-tive team and organisational behaviour.

4.1.6 Recognise that all aspects of business and finance should be conduct-ed in a manner which complies with and is in the spirit of accepted professional ethics and professional values

4.2 Cognitive Skills4.2.1 Calculate the point elasticity of demand and arc elasticity of demand to

measure the responsiveness of demand to the change in price

4.3 Communication, Information Technology and Numerical Skills4.3.1 Evaluate and solve elasticity of demand and analyze the impact of sub-

stitute and complementary goods.4.3.2 Actively participate in collaborative activities like group work, group re-

search and group reporting.


5. STUDY PLAN



1 The purpose and types of business organization; Stakeholders in busi-ness organizations

BPP, Accountant in Business pp.3-17 4.1.1 1.5

2 The purpose and types of business organization (continued)

BPP, Accountant in Business pp.3-17 4.1.1 1.5

3 Analyzing business environment (Part 1)

Accountant in Business pp. 19-36 4.1.1 1.5



4 Analyzing business environment (Part 1) (continued)


5 Analyzing business environment (Part 2)

Accountant in Business pp.37-56 4.1.1 1.5

6 Analyzing business environment (Part 2) (continued)


7 The macro-economic environment Accountant in Business pp. 57-84 4.1.1 1.5

8 The macro-economic environment (continued)


9 The micro-economic environment Accountant in Business pp. 85-118

4.1.1; 4.3.1, 4.2.1 1.5

10 The micro-economic environment (continued)

Accountant in Business pp. 85-118

4.1.1; 4.3.1,4.2.1 1.5

11 Business organization, structure and strategy


12 Business organization, structure and strategy (continued)


13 Organizational culture in business Accountant in Business pp.145-170 4.1.2 1.5

14 Organizational culture in business (continued)


15 Committees in Business Organiza-tions


16 Committees in Business Organiza-tions (continued)


17 Corporate governance and social responsibility in business


18 Corporate governance and social responsibility in business (continued)


19 The role of accounting Accountant in Business pp. 199-218 4.1.3 1.5

20 The role of accounting (continued) Accountant in Business pp. 199-218 4.1.3 1.5

21 Accounting and finance functions within business


22 Accounting and finance functions within business (continued)


23 Control, security and audit Accountant in Business pp.235-252 4.1.3 1.5

24 Control, security and audit (continued) Accountant in Business pp.235-252 4.1.3 1.5

25 Financial systems, procedures and related IT applications


26 Financial systems, procedures and related IT applications (continued)


27 Identifying and preventing fraud Accountant in Business pp.261-285 4.1.3 1.5

28 Identifying and preventing fraud (con-tinued)




29 Leading and managing people Accountant in Business pp.289-314 4.1.4 1.5

30 Leading and managing people (continued)


31 Recruitment and selection Accountant in Business pp.315-338 4.1.4 1.5

32 Recruitment and selection (continued) Accountant in Business pp.315-338 4.1.4 1.5

33 Diversity and equal opportunities Accountant in Business pp.341-351 4.1.4 1.5

34 Diversity and equal opportunities (continued)


35 Individuals, groups and teams Accountant in Business pp. 353-370 4.1.4 1.5

36 Communication in Business Accountant in Business pp. 353-370 4.1.4 1.5

37 Motivating individuals and groups Accountant in Business pp.375-391 4.1.4 1.5

38 Motivating individuals and groups (continued)


39 Training and development Accountant in Business pp.395-413 4.1.4 1.5

40 Training and development (continued) Accountant in Business pp.395-413 4.1.4 1.5

41 Performance appraisal Accountant in Business pp.417-430 4.1.4 1.5

42 Performance appraisal (continued) Accountant in Business pp.417-430 4.1.4 1.5

43 Personal effectiveness Accountant in Business pp.433-454 4.1.5 1.5

44 Personal effectiveness (continued) Accountant in Business pp.433-454 4.1.5 1.5

45 Communication in Business Accountant in Business pp.454-469 4.1.5 1.5

46 Communication in Business (contin-ued)


47 Fundamental principles of ethical behavior


48 Fundamental principles of ethical behavior (continued)


49 The role of regulatory and profes-sional bodies; Ethical conflict and dilemmas


50 The role of regulatory and profession-al bodies; Ethical conflict and dilem-mas (continued)


Total Hours 75




6. TEACHING METHODS

This course primarily involves lecture and open interaction between the lecturer and stu-dents. Students are given a lecture plan as guide for their advance readings. The lecture starts with review questions of the previous topic before starting a new topic. Copies of the presentation are given before the start of the class supplemented by handouts to illustrate examples and application of the topic. Seat work is given to allow students to analyze and apply the theories discussed. Pop quiz is given every end of the topic.

There is a group term paper writing which is a terminal requirement of the course. The lec-turer prepares the list of topics taken from the topics chosen from the subjects specified in the Examiner’s Report of the preceding exam as areas with the lowest pass rates. The class is divided into five groups and each group is given different topic. The research makes use of literature review and other secondary data sources. Each group will present in class their final term paper to share the information to the other groups. Question and answer session follows the presentation.



1. Participation 10% All 4.12. In-class tests 15% All 4.13. Assignments 15% All 4.1 , 4.4.14. Midterm exam 30% 4.1.1; 4.1.2; 4.1.3, 4.2.15. Final exam 30% All 4.1, 4.2.1



Textbooks

1. BPP Learning Media, Interactive Text Paper FAB/F1 Accountant in Business, Up to June 2018.

2. BPP Learning Media, Practice & Revision Kit Paper FAB/F1 Accountant in Busi-ness, Up to June 2018.

References

1. Kaplan Publishing, Interactive Text Paper FAB/F1 Accountant in Business, Up to June 2018.

2. Kaplan Publishing, Practice & Revision Kit Paper FAB/F1 Accountant in Business, Up to June 2018.


Second Year: Management Accounting 1 (ACCT 221)

MANAGEMENT ACCOUNTING 1ACCT 221


1. AIM

The aim of the course is to develop knowledge and understanding of how to prepare, pro-cess and present basic cost information to support management in planning and decision-making in a variety of business contexts.


Management Accounting 1 introduces candidates to costing and financing principles and techniques, and elements of management accounting which are used to make and sup-port decisions. The course starts by introducing candidates to management information clearly distinguishing it from financial accounting information. The next section introduces the basics of recording costs in management accounting. This is followed by coverage of a variety of costing techniques used in business. The next area of the syllabus introduces candidates to the use of management accounting in support of decision making. Finally the course introduces the concept of cash management as an essential element for planning.

This course deals with the principles and techniques used in recording, analyzing and re-porting costs and revenues for internal management purposes.

The broad topic areas to be covered are divided into five parts:

PART 1 Management informationPART 2 Cost recordingPART 3 Costing techniquesPART 4 Decision makingPART 5 Cash management

Credits: 5Lecture Hours: 75


Prerequisites










4.1 Knowledge Upon completion of this course, students should be able to (adopted from ACCA):

4.1.1 Explain the role of costing within the organisation and how costs are classified

4.1.2 Describe and record costs by classification 4.1.3 Explain principles of cash management

4.2 Cognitive Skills4.2.1 Develop knowledge and understanding of how to prepare, process and

present basic cost information to support management in planning and decision-making in a variety of business contexts

4.2.2 Explain and apply cost accounting techniques 4.2.3 Apply management accounting techniques to make and support deci-

sion-making. 4.2.4 Apply various depreciation methods.4.2.5 Compare and contrast inventory under LIFO, FIFO, periodic and cumu-

lative weighted methods 4.2.6 Apply the high-low method to separate semivariable costs.; Use vari-

able, fixed and semi-variable costs in cost analysis4.2.7 Interpret break-even and profit/volume charts for a single product or

business4.2.8 Prepare cash budget/forecast

4.3 Communication, Information Technology, and Numerical Skills Students will have the skills to:

4.3.1 Compute the working capital cycle, EOQ, variances and flexed budgets4.3.2 Compute Payback (discounted and non-discounted), Net Present Val-

ue (NPV), and Internal Rate of Return (IRR) associated with long term investment projects.

4.3.3 Calculate product cost using marginal and absorption costing methods 4.3.4 Prepare cash flow forecast4.3.5 Calculate and explain depreciation charges using straight-line, reduc-

ing balance,machine hour and product units methods4.3.6 Calculate and apply production cost centre overhead absorption rates

using labour hour and machine hour methods4.3.7 Calculate unit costs in job and batch costing.4.3.8 Solve make/buy-in problems when there is a single resource constraint4.3.9 Calculate present value using annuity and perpetuity formulae

4.3.10 Illustrate statistical techniques used in cash forecasting including mov-ing averages and allowance for inflation




5. STUDY PLAN



1 Management information Managing Cost and Finances pp. 3-25 4.1.1 1.5

2 The role of information technology Managing Cost and Finances pp.27-37 4.1.1 1.5

3 Cost classification Managing Cost and Finances pp.39-48 4.1.2 1.5

4 Cost behavior Managing Cost and Finances pp.49-63 4.2.6 1.5

5 Information for Comparisons Managing Cost and Finances pp. 65-86 4.2.3 1.5

6 Information for Comparisons (continued) Managing Cost and Finances pp. 65-86 4.2.3 1.5

7 Reporting Management Information Managing Cost and Finances pp. 87-99 4.2.1 1.5

8 Reporting Management Information (con-tinued)

Managing Cost and Finances pp. 87-99 4.2.1 1.5

9 Materials (Part 1)Managing Cost and Finances pp. 103-

1184.2.5 1.5

10 Materials (Part 1) (continued)Managing Cost and Finances pp. 103-

1184.2.5 1.5

11 Materials (Part 2)Managing Cost and Finances pp. 119-

1314.2.5 1.5

12 Materials (Part 2) (continued)Managing Cost and Finances pp. 119-

1314.2.5 1.5

13 Labour Managing Cost and Finances pp.135-154 4.3.6

14 Labour (continued) Managing Cost and Finances pp.135-154 4.3.6 1.5

15 Expenses Managing Cost and Finances pp.156-167 4.3.5 1.5

16 Expenses (continued) Managing Cost and Finances pp.156-167 4.3.5 1.5

17 Overheads and absorption costing Managing Cost and Finances pp.171-195 4.3.3 1.5

18 Overheads and absorption costing (con-tinued)

Managing Cost and Finances pp.171-195 4.3.3 1.5

19 Marginal costing and absorption costing Managing Cost and Finances pp.197-211 4.3.6 1.5

20 Marginal costing and absorption costing Managing Cost and Finances pp.197-211 4.3.6 1.5



21 Cost bookkeeping Managing Cost and Finances pp.213-231 4.2.2 1.5

22 Job, batch and service costing Managing Cost and Finances pp.233-248 4.3.7 1.5

23 Job, batch and service costing (continued) Managing Cost and Finances pp.233-248 4.3.7 1.5

24 Process Costing - Part 1 Managing Cost and Finances pp.249-268 4.3.7 1.5

25 Process Costing - Part 2 Managing Cost and Finances pp.249-268 4.3.7 1.5

26 Cost-Volume-Profit Analysis (CVP) Managing Cost and Finances pp.269-285 4.2.7 1.5

27 Cost-Volume-Profit Analysis (CVP) (con-tinued)


28 Short-term decisions (Part 1) Managing Cost and Finances pp.287-300 4.3.8 1.5

29 Short-term decisions (Part 2) Managing Cost and Finances pp.287-300 4.3.8 1.5

30 Capital investment appraisal - Part 1 Managing Cost and Finances pp.301-324 4.3.2 1.5

31 Capital investment appraisal - Part 1 (continued)


32 Capital investment appraisal - Part 2 Managing Cost and Finances pp.301-324 4.3.9 1.5

33 Capital investment appraisal - Part 2 (continued)


34 Cash and Cash flowsManaging Cost and Finances pp. 327-

3404.3.4 1.5

35 Cash and Cash flows (continued)Managing Cost and Finances pp. 327-

3404.3.4 1.5

36 Cash and treasury managementManaging Cost and Finances pp. 341-

3474.1.3 1.5

37 Cash and treasury management (contin-ued)

Managing Cost and Finances pp. 341-

3474.1.3 1.5

38 Forecasting cash flows (Part 1)Managing Cost and Finances pp. 349-

3804.3.10 1.5

39 Forecasting cash flows (Part 1) (contin-ued)


3804.3.10 1.5

40 Forecasting cash flows (Part 2) Managing Cost and Finances pp. 349-

3804.2.8 1.5

41 Forecasting cash flows (Part 2) (contin-ued)


3804.2.8 1.5



42 Investing surplus fundsManaging Cost and Finances pp. 381-

3944.2.3 1.5

43 Investing surplus funds (continued)Managing Cost and Finances pp. 381-

3944.2.3 1.5

44 Investing surplus funds- cont.Managing Cost and Finances pp. 381-

3944.2.3 1.5

45 Investing surplus funds- cont. (continued)Managing Cost and Finances pp. 381-

3944.2.3 1.5

46 Raising finance from a bankManaging Cost and Finances pp. 395-

4094.1.3 1.5

47 Raising finance from a bank (continued)Managing Cost and Finances pp. 395-

4094.1.3 1.5

48 Review 4.1, 4.2, 4.3

49 Review 4.1, 4.2, 4.3 1.5

50 Review 4.1, 4.2, 4.3 1.5

Total Hours 75

6. TEACHING METHODS

This course primarily involves lecture and problem solving. Open interaction between the lecturer and students is observed. Students are given a lecture plan as guide for their ad-vance readings. Copies of the presentation are given before the start of the class. Students are given seat works to practice solving the given problems. The last part of the presenta-tion is review questions to be answered by the students individually (and allow them to show their solutions on the board.) Pop quiz is given every end of the topic.

One research assignment on information for comparison is given during the term. It is a group assignment which will be consisting of 3-5 students.

The objective of this assignment is to acquire knowledge and understanding on how com-panies make comparison of information as part of their regular reporting system.

This assignment requires the students to explain the purpose of making information com-parison, identify relevant bases for comparison, explain the forecasting/budgeting process adopted by the Company, describe how variances are analysed and identify control actions considered to correct variances.






1. Participation 10% 4.1, 4.2, 4.32. In-class tests 30% 4.1, 4.2, 4.33. Assignments 10% 4.2.14. Midterm exam 20% 4.1.1’4.1.2, 4.1.3, 4.2.1,5. Final exam 30% 4.1, 4.2, 4.3



Textbooks

1. BPP Learning Media, Interactive Text Paper MA2 Managing Cost and Finances, Up to June 2018.

2. BPP Learning Media, Practice & Revision Kit Paper MA2 Managing Cost and Fi-nances, Up to June 2018.

References

1. Kaplan Publishing, Interactive Text Paper MA2 Managing Cost and Finances, Up to June 2018.

2. Kaplan Publishing, Practice & Revision Kit Paper MA2 Managing Cost and Fi-nances, Up to June 2018.


Third Year: Management Accounting 2 ( ACCT 321)

MANAGEMENT ACCOUNTING 2ACCT 321


1. AIM

This course aims to develop knowledge and understanding of Accounting for Management techniques to support management in planning, controlling and monitoring performance in a variety of business context.


Management Accounting 2 introduces candidates to elements of Accounting for Manage-ment which are used to make and support decisions.

The course starts by introducing the nature, the source and purpose of cost accounting and the costing techniques used in business which are essential for any management account-ant. The course then looks at the preparation and use of budgeting and standard costing and variance analysis as essential tools for planning and controlling business costs. The course concludes with an introduction to measuring and monitoring the performance of an organization.

Credits: 5

Lecture Hours: 75


The knowledge gained by completing Management Accounting 1 will provide the essential knowledge to pass Management Accounting 2.

Prerequisites

The prerequisite for this course is Management Accounting 1.


The learning outcomes for this course cover five main areas: The nature, source and pur-pose of Management Accounting 1, Cost accounting techniques, Budgeting, Standard cost-ing and Performance measurement. On successful completion of this course, students will be able to:

4.1 Knowledge4.1.1 Explain the nature, source and purpose of Management Accounting 14.1.2 Explain and apply cost accounting techniques4.1.3 Describe the procedures involved in determining production overhead

absorption rates.





4.1.4 Explain and apply performance measurements and monitor business performance.

4.2 Cognitive Skills4.2.1 Develop knowledge and understanding of how to prepare, process and

present basic cost information to support management in planning and decision-making in a variety of business contexts

4.2.2 Compute and interpret the working capital cycle and EOQ/EBQ.4.2.3 Calculate labour cost using different remuneration methods and ana-

lyze labour efficiency. 4.2.4 Demonstrate and discuss the effect of absorption and marginal costing

on inventory valuation and profit determination4.2.5 Prepare process accounts involving normal and abnormal losses and

abnormal gains.4.2.6 Prepare production/cash budgets/forecast for planning and control.4.2.7 Interpret the results of NPV, IRR, and payback calculations of invest-

ment viability.4.2.8 Compare actual costs with standard costs and analyze any variances.


4.3.1 Present information using tables, charts and graphs (bar charts, line graphs, pie charts and scatter graphs)

4.3.2 Utilize applications for computer spreadsheets and their use in cost and management accounting


5. STUDY PLAN



1 Introduction None 1.52 Accounting for Management Chapter 1 4.1.1, 4.2.1 1.53 Accounting for Management (continued) Chapter 1 4.1.1, 4.2.1 1.54 Sources of data Chapter 2 4.1.1, 4.2.1 1.55 Sources of data (continued) Chapter 2 4.1.1, 4.2.1 1.56 Presenting Information Chapter 5 4.1.1, 4.2.1, 4.3.1 1.57 Presenting Information (continued) Chapter 5 4.1.1, 4.2.1, 4.3.1 1.58 Cost Classification Chapter 3 4.1.1, 4.2.1 1.59 Cost Classification (continued) Chapter 3 4.1.1, 4.2.1 1.5

10 Cost Behaviour Chapter 4 4.1.1, 4.2.1 1.511 Cost Behaviour (continued) Chapter 4 4.1.1, 4.2.1 1.512 Accounting for Materials Chapter 6 4.1.2, 4.2.2, 4.2.1 1.513 Accounting for Materials (continued) Chapter 6 4.1.2, 4.2.2, 4.2.1 1.5



14 Accounting for Labour Chapter 7 4.1.2, 4.2.3, 4.2.1 1.515 Accounting for Labour (continued) Chapter 7 4.1.2, 4.2.3, 4.2.1 1.516 Accounting for Overheads Chapter 8 4.1.2, 4.1.3, 4.2.1 1.517 Accounting for Overheads (continued) Chapter 8 4.1.2,4.1.3, 4.2.1 1.518 Absorption and Marginal Costing Chapter 9 4.1.2, 4.2.4, 4.2.1 1.5

19 Absorption and Marginal Costing (contin-ued) Chapter 9 4.1.2, 4.2.4, 4.2.1 1.5

20 Job, Batch and Service Costing Chapter 10 4.1.2, 4.2.1 1.521 Job, Batch and Service Costing (continued) Chapter 10 4.1.2, 4.2.1 1.522 Process Costing Chapter 11 4.1.2, 4.2.5, 4.2.1 1.523 Process Costing (continued) Chapter 11 4.1.2, 4.2.5, 4.2.1 1.5

24 Process Costing, Joint Products, and By-products Chapter 12 4.1.2, 4.2.5, 4.2.1 1.5

25 Process Costing, Joint Products, and By-products (continued) Chapter 12 4.1.2, 4.2.5, 4.2.1 1.5

26 Alternative Costing principles Chapter 13 4.1.2, 4.2.1 1.527 Alternative Costing principles (continued) Chapter 13 4.1.2, 4.2.1 1.528 Forecasting Chapter 14 4.2.6, 4.2.1, 4.3.2 1.529 Forecasting (continued) Chapter 14 4.2.6, 4.2.1, 4.3.2 1.530 Budgeting Chapter 15 4.2.6, 4.2.1, 4.3.2 1.531 Budgeting (continued) Chapter 15 4.2.6, 4.2.1, 4.3.2 1.532 The budgetary process Chapter 16 4.2.6, 4.2.1, 4.3.2 1.533 The budgetary process (continued) Chapter 16 4.2.6, 4.2.1, 4.3.2 1.534 Making Budgets work Chapter 17 4.2.6, 4.2.1, 4.3.2 1.535 Making Budgets work (continued) Chapter 17 4.2.6, 4.2.1, 4.3.2 1.5

36 Capital Expenditure Budgeting Chapter 18 4.2.6, 4.2.7, 4.2.1, 4.3.2 1.5

37 Capital Expenditure Budgeting (continued) Chapter 18 4.2.6, 4.2.7, 4.2.1, 4.3.2 1.5

38 Methods of project appraisal Chapter 19 4.2.6, 4.2.7, 4.2.1, 4.3.2 1.5

39 Methods of project appraisal (continued) Chapter 19 4.2.6, 4.2.7, 4.2.1, 4.3.2 1.5

40 Standard Costing Chapter 20 4.2.8, 4.2.1 1.541 Standard Costing (continued) Chapter 20 4.2.8, 4.2.1 1.542 Cost variances Chapter 21 4.2.8, 4.2.1 1.543 Cost variances (continued) Chapter 21 4.2.8, 4.2.1 1.544 Sales variances and operating statements Chapter 22 4.2.8 1.5

45 Sales variances and operating statements (continued) Chapter 22 4.2.8 1.5

46 Performance Measurement Chapter 23 4.1.4 1.547 Performance Measurement (continued) Chapter 23 4.1.4 1.548 Applications of performance measurements Chapter 24 4.1.4 1.549 Review (1) All 4.1, All 4.2 1.550 Review (2) All 4.1, All 4.2 1.5

Total Hours 75




6. TEACHING METHODS

This course is primarily lecture and assignment based; assigned homework and in-class tests will support learning to material covered in class. The class will be devoted to lecture, exercises and in-class tests.

Project assignment: Company analysis

1. The assignment is a group based assignment to be carried out by groups of 7-8 students. Students will choose their own groups in which to work. The class repre-sentative is to submit the group list to the lecturer by first week of March.

2. Each group will select one company listed in Cambodia Securities Exchange.3. Each group is required to do a desk research on the selected company.4. Each group will have to write a report on the company selected above.

The report should cover the following areas:• Prepare an overview of the company and the industry• Prepare a balanced scorecard• For each of the 4 perspectives (Financial success, Customer satisfaction,

Process Efficiency, Growth) students need to prepare the following analyses: ♦ Determine the objectives ♦ Choose indicators to measure and monitor performance ♦ Set goals/targets ♦ Discuss actions and initiatives



Assessment Learning Outcome Assessed1. Participation 10% All 4.1, All 4.22. In-class tests 20% All 4.1, All 4.2 , All 4.33. Assignments 20% 4.1.1, 4.2.6, 4.1.4, 4.2.1, All 4.34. Midterm exam 20% All 4.1, All 4.2, 4.3.15. Final exam 30% All 4.1, All 4.2 , All 4.3



Textbooks

1. BPP Learning Media, FMA/F2 Management Accounting, Up to June 2018.2. BPP Learning Media, Practice & Revision Kit Paper FMA/F2 Management Ac-

counting, Up to June 2018.

References

1. Kaplan Publishing, FMA/F2 Management Accounting, Up to June 2018.2. Kaplan Publishing, Practice & Revision Kit Paper FMA/F2 Management Account-

ing, Up to June 2018.


Third Year: Behavioral Economics (ECON 311)

BEHAVIORAL ECONOMICSECON 311


1. AIM

This course aims to give students an awareness as to how mental accounting, heuristics and other psychological phenomena can impact business. The course intends to assist and encourage students to exploit basic principles of behavioral economics to add value to their business activities by increasing profit, increasing customer satisfaction and allocating capital efficiently.

Increasing research, such as that by nobel prize winner Daniel Kahneman, show that day to day business decisions are significantly influenced by mental biases, which result in inef-ficiencies, errors and lost income.

We wish to enhance the efficiency, effectiveness and profitability of our students’ business decisions by making them aware of their biases and developing strategies to avoid the negative effects of those biases. Moreover, we wish to help our students to be aware of the biases of others, such as customers, managers, colleagues. Similarly, we wish to help students develop means of overcoming these biases, and, in some cases, to exploit these biases to achieve positive outcomes.


This course is an introductory course with a focus on introducing the principles and main features of behavioral economics. We begin with a general overview of heuristics, together with a review of key psychological phenomena. Then we continue to study the concepts of disposition effect, prospect theory, overconfidence, representativeness heuristic, familiarity bias and limited attention. Next we look at biases that affect corporate finance and invest-ment.

Credit: 1Lecture Hours: 15


Prerequisites

Students must have finished Marketing and Psychology to study in this course. Also, stu-dents should have either completed or be concurrently enrolled in Finance 1.

Marketing (MKTG 101) Psychology (PSYC 101)






4.1 Knowledge4.1.1 Identify key behavioral biases that affect decisions made in business

including: the disposition effect, prospect theory, overconfidence, rep-resentativeness, familiarity, anchoring.

4.1.2 Describe the effects of behavioral biases of business people and con-sumers in buying, selling, discounting, and bundling.

4.1.3 Explain how behavioral biases can negatively affect forecasts and ex-trapolation of past prices and trends..

4.2 Cognitive Skills4.2.1 Construct a pricing strategy that exploits consumer behavioral biases.4.2.2 Evaluate a proposed business strategy that was the product of signifi-

cant behavioral biases.4.2.3 Create an investment proposal that leverages the behavioral biases of

potential Investors.

4.3 Communication, Information Technology, and Numerical Skills None

4.4 Interpersonal Skills and Responsibilities4.4.1 Suppress one’s own common behavioral biases such as overconfi-

dence and representativeness when communicating in business.4.4.2 Motivate people in professional settings by exploiting basic heuristics.

5. STUDY PLAN



1 Introduction to heuristics Chapter 4 4.1.1 1.52 Disposition effect Chapter 10 4.1.1, 4.1.2, 4.4.2 1.53 Prospect theory Chapter 11 4.1.1, 4.1.2, 4.2.1 1.54 Overconfidence Chapter 12 4.1.1, 4.1.3 1.5

5 Representativeness heuristic Chapter 13 4.1.1, 4.1.2, 4.1.3, 4.2.1 1.5

6 Familiarity bias Chapter 14 4.1.1 1.57 Limited attention Chapter 15 4.1.1, 4.1.2, 4.2.1 1.5

8 Other behavioral biases Chapter 16 4.1.1, 4.1.2, 4.2.1, 4.4.2 1.5

9 Overview of behavioral corporate financeChapter 20-26

(selected readings only)

4.2.2, 4.2.3, 4.4.1 1.5



10 Overview of investor behavior and asset pricing

Chapter 18, 19, 27-32 (selected

readings only)

4.2.2, 4.2.3, 4.4.1 1.5

Total Hours 15

6. TEACHING METHODS

This course is primarily lecture based; assigned readings will support learning and serve as a reference to material covered in class. Students will be required to read the assigned readings in order to have effective class participation and understanding. During class, ap-proximately 2/3 of the class will be devoted to lecture with the remaining 1/3 of the class for class discussion and analysis of case studies.



Assessment Learning Outcome Assessed1. In-class tests/Quizzes 50% All 4.1, All 4.2 and All 4.42. Final exam 50% All 4.1, All 4.2 and All 4.4



Textbook

1. Baker, H.K., John R. Nofsinger, Behavioral Finance - Investors, Corporations and Markets, John Wiley & Sons, 2010.

References

1. Kahneman, Daniel, Thinking Fast, Thinking Slow, Farrar, Straus and Girouz, 2013.2. Burow, Peter, Behavioral Economics for Business-2nd Edition, 2016.


Third Year: Business Ethics ( MGMT 311)

BUSINESS ETHICSMGMT 311


1. AIM

This course encourages students to take ethics and values seriously in their decision-makiThis course encourages students to take ethics and values seriously in their decision-making and especially in the case of future professional accountants, to uphold the highest standards of professionalism and ethical behaviour.

It provides students with ideas and frameworks they can use to recognise the ethical as-pects of situations they may face in their everyday lives and particularly in their professional lives.

The key objective is to help students develop the ethical understanding and reasoning abilities that will enable them to identify the ethical dimensions of problems and situations they will encounter throughout their entrepreneurial or corporate careers, As a result, they would be able to take these into account while forming their opinions and making decisions. Whether they join the accounting profession or not, students will be encouraged to internal-ise principles of ethical and professional behaviour.


The course will first emphasize the importance of business ethics, a stakeholder orientation, social responsibility and corporate governance before discussing various ethical issues and ethical dilemmas in business. Some of these relate to financial reporting and they will be covered (or more aptly, uncovered) in the penultimate part of the course prior to the study of professional ethics, especially as they apply to the accounting profession, which is the last part of the course.

Following the discussion of different ethical issues, a framework for ethical decision-making is introduced along with two other ethical decision-making models, viz. The American Ac-counting Association (AAA) and the Tucker models. Since personal, organisational and professional ethics are interdependent, students will be presented with moral philosophies and values (which are classified as personal factors) as well as ideas and arguments as to how organisational factors (corporate culture, organisation structure and leaders) could contribute to ethical behaviour.

Working in teams, students will gain hands-on experience in analysing and appreciating the nuances and difficulties in making decisions that may seem simple at first glance.

In order to participate in debates and case study discussions, students are required to re-flect carefully and profoundly on ethical issues. By the end of the course, they are expected to internalise key principles of ethical and professional behaviour which especially profes-sional accountants are supposed to follow.

Credits: 3

Lecture Hours: 45




Prerequisite

Students must have finished Principles of Management before attempting this course.



4.1 Knowledge4.1.1 Identify ethical issues in business4.1.2 Internalise the key principles of ethical and professional behaviour ex-

pected of a professional accountant.

4.2 Cognitive Skills4.2.1 Use conceptual frameworks from this course to analyse and discuss

ethical issues encountered in previous CamEd courses, e.g. Marketing, Principles of Management and International Business Environment.

4.2.2 Use techniques of moral reasoning and argumentation to analyse moral issues in business.


4.4 Interpersonal Skills and Responsibilities4.4.1 Conduct business in an ethical and professional manner.4.4.2 Work effectively in teams through performance and evaluations of team

assignments (debate and case study analyses).4.4.3 Critically examine one’s personal ethics and reflect on them after listen-

ing to viewpoints put forward by team members and classmates.4.4.4 Deliver oral presentation of their ideas through practice in debates, on-

going class discussions and team presentations.


Business Ethics (MGMT 311)



5. STUDY PLAN


Lecture Topic Reading: Ferrell, unless otherwise specified

Learning Outcome Hours

1 Introduction to Business EthicsChapter 1- The Importance of Business Ethics (Ethical

Theory)4.1.1 1.5

2 Debating Ethical IssuesCase Analysis

Debating Ethical IssuesCase Analysis

4.2.2, 4.2.3, 4.4.2 1.5


Theory)4.1.1 1.5


Theory)4.1.1 1.5

5 Debate no. 1 Case Study analysis no. 1

Debate topicCase 1

4.2.2,4.2.3,4.4.4,4.4.1,4.4.2,4.4.3,4.4.4

1.5

6 Stakeholder Relationships

Chapter 2-Stakeholder Rela-tionships, Social Responsi-

bility, and Corporate Govern-ance (Ethical Objectivity)

4.1.1 1.5

7 Stakeholder Relationships

Chapter 2-Stakeholder Rela-tionships, Social Responsi-

bility, and Corporate Govern-ance (Ethical Objectivity)

4.1.1 1.5

8 ReviewIn-class test review

Debate topicCase 2

4.1.1, 4.2.2, 4.2.3, 4.4.4, 4.4.1, 4.4.2, 4.4.3, 4.4.4

1.5

9 Ethical Reasoning

In-Class Test no. 1Chapter 3: - Emerging Busi-ness Ethics Issues (Ethical

Reasoning)

4.1.1, 4.2.2 1.5

10 Ethical ReasoningChapter 3: - Emerging Busi-ness Ethics Issues (Ethical

Reasoning)4.1.1, 4.2.2 1.5

11 Ethical Reasoning

Chapter 3: - Emerging Busi-ness Ethics Issues (Ethical

Reasoning)Debate topic: TBD

Case 3: TBD

4.1.14.2.2, 4.2.3, 4.4.4, 4.4.1, 4.4.2, 4.4.3,

4.4.4

1.5

12 Ethical Decision Making and Leadership

Chapter 5- Ethical Decision Making and Leadership

(Ethical Reasoning, Core Values, Objectivity)

4.2.2 1.5




Chapter 5 - Ethical Deci-sion Making and Leadership

(Ethical Reasoning, Core Values, Objectivity)

BPP text, pp. 315- 320- The American Accounting Asso-ciation (AAA) and the Tucker

models.

4.2.2 1.5


Chapter 5 - Ethical Deci-sion Making and Leadership

(Ethical Reasoning, Core Values, Objectivity)Debate topic: TBD

Case 4: TBD

4.1.14.2.2, 4.2.3,

4.4.44.4.1, 4.4.2, 4.4.3, 4.4.4

1.5

15 Individual Factors: Moral Phi-losophies & Values

Chapter 6: Individual Fac-tors: Moral Philosophies &

Values4.1.1, 4.2.2 1.5



Values4.1.1, 4.2.2 1.5



ValuesDebate topic: TBD

Case 5: TBD

4.1.14.2.2, 4.2.3,

4.4.44.4.1, 4.4.2, 4.4.3,4.4.4

1.5

18 Organizational Factors: The Role of Ethical Culture andRelationships

Chapter 7: Organizational Factors: The Role of Ethical Culture and Relationships (Ethical Theory, Integrity,

Objectivity)

4.1.1, 4.2.2 1.5

19 Organizational Factors: The Role of Ethical Culture andRelationships


Objectivity)Debate topic: TBD

Case 6: TBD

4.1.14.2.2, 4.2.3,

4.4.44.4.1, 4.4.2, 4.4.3,4.4.4

1.5

20 Organizational FactorsEthical Leadership


Objectivity)Chapter 10- Ethical leader-

ship

4.1.1, 4.2.2 1.5

21 Ethical Leadership Chapter 10- Ethical leader-ship 4.1.1, 4.2.2 1.5

22 Ethical Leadership

Chapter 10- Ethical leader-ship

Debate topic: TBDCase 7: TBD

4.1.1,4.2.2, 4.2.3, 4.4.4, 4.4.1, 4.4.2, 4.4.3,4.4.4

1.5

23 Review In- class test no. 2 4.1.1, 4.2.2 1.5



24 Ethics and Financial Reporting Chapter 9- Ethics and Finan-cial Reporting, Stanwick et al 4.2.1 1.5

25 Ethics and Financial Reporting

Chapter 9- Ethics and Finan-cial Reporting, Stanwick et al


4.1.14.2.2, 4.2.3,

4.4.44.4.1, 4.4.2, 4.4.3,4.4.4

1.5

26 Ethics and Financial Reporting Chapter 9- Ethics and Finan-cial Reporting, Stanwick et al 4.2.1 1.5

27 Professional Ethics Professional Ethics Chapter 10, BPP text 4.1.2 1.5

28 Professional Ethics

Professional Ethics Chapter 10, BPP text


4.1.14.2.2, 4.2.3,

4.4.44.4.1, 4.4.2, 4.4.3,4.4.4

1.5

29 Professional EthicsIn-Class Test no. 3

Professional Ethics Chapter 10, BPP text

4.1.1, 4.1.2, 4.2.2 1.5

30 Review All 1.5Total Hours 45

6. TEACHING METHODS

This course uses lecture/discussion and assignments (debate and case study presentation/discussion); assigned readings will support learning and serve as a reference to material covered in class. During class, a varying (but at least 50%) percentage of the class will be devoted to the lecture/discussion with the balance of the class devoted to students’ team presentations followed by Q&A. Throughout the semester, some class time will be used for in-class tests.

During the term, there will be two assignments.

First assignment (debate): each group will be divided into debating teams of 4. Each team will prepare for and participate in one debate (either on the affirmative side or on the nega-tive side) on issues dealing with ethics in general or business ethics in particular. The allo-cation of motions to the two opposing teams will be done via a lottery. Each debater will be evaluated individually according to the debate marking grid on p. 11. Each debater has to speak for between 4-6 minutes. The sequence is A1, N1, A2, N2, A3, N3, A4, N4. Beware of the 3 Ms (Matter, Manner, Method).

Second Assignment (Case Study Analysis and Presentation): every team will also be re-sponsible for analysing a case study and presenting the answers to the questions shown at the end of each case study (one question per student). Each presenter has to speak for between 4-6 minutes. Which question is done by which student is left up to each team to work out among themselves but every presenter must choose a different question from the other people. Each presenter must prepare and show slides.





Assessment Learning Outcome Assessed1. Assignments (10% x 2) 20% 4.2.2, 4.2.3, 4.4.1, 4.4.2, 4.3.12. In-class tests (3 x 10%) 30% 4.1.1, 4.2.2,3. Mid Term Exam 25% 4.1.1, 4.2.2,4. Final exam 25% 4.1.1, 4.2.2,



Textbooks

1. Ferrell et al. Business Ethics: Ethical Decision-Making and Cases. 8th ed. Cen-gage Learning. 2011.

2. Stanwick et al, Understanding Business Ethics, 3rd ed. Pearson. 2015.

References

1. BPP,Paper P1: Governance, Risk and Ethics, BPP Publications, 2017.2. CFA Institute, Ethics and Quantitative Methods, CFA Institute 2018.


Third Year: Accounting Information Systems (ACCT 331)

ACCOUNTING INFORMATION SYSTEMACCT 331


1. AIM

This course aims to give students a foundation in accounting information systems and ap-plications that are commonly used in business settings and have broad application in busi-ness. There are three main goals. First, enable students to develop their knowledge and skills in relation to accounting information systems in achieving organisational objectives. Second, develop the ability of students to apply the knowledge they gain in relation to the design, implementation, evaluation and improvement on accounting information system in a business environment. Third, further develop lifelong learning skills of independent learning and study in relation to accounting information systems.


The professional roles of bachelor of accountancy graduates will require use of accounting information system (AIS) to optimize business development, operation, auditing and analy-sis for decision making. This course aims to explore the relationships between the AIS and business processes and internal controls, while providing practical experience with a com-mercial accounting package.

Credits: 5

Lecture Hours: 75


Prerequisites

Students must have successfully completed Introduction to Computer Science before en-tering Accounting Information Systems course.


The learning outcomes for this course cover three main areas: On successful completion of this course, students will be able to:






4.1 Knowledge4.1.1 Explain the primary information flows within a business organization 4.1.2 Compare documentation techniques used for representing manual and

computer-based information systems 4.1.3 Identify control exposures and application processing controls 4.1.4 Illustrate concepts of transactions cycles and internal control structure 4.1.5 Identify active and passive threats to information systems 4.1.6 Explain the importance of contingency planning and other disaster risk

management practices 4.1.7 Name the various types of electronic systems used for transaction pro-

cessing 4.1.8 Identify the functional departments involved in the revenue, expendi-

ture, production cycles, general ledger and reporting system4.1.9 Explain the risks associated with the various transaction cycles and

recognize the controls that reduce risks 4.1.10 Describe alternative information systems and audit technologies

4.2 Cognitive Skills4.2.1 Evaluate an organization’s accounting information system.4.2.2 Propose improvements to an business’ accounting information system

to better achieve the business’ goals.4.2.3 Plan for changes in a business’ accounting information system.4.2.4 Recommend business decisions using AIS and IT software.

4.3 Communication, Information Technology, and Numerical Skills4.3.1 Create accounts for a new company using Quickbooks


5. STUDY PLAN



1 Accounting Information Systyems: An Overivew Chapter 1 4.1.1, 4.1.2 1.5

2 Overview of Business Process Chapter 2 4.1.3, 4.2.1 1.5

3 Systems Development & Documenta-tion Techniques Chapter 3 4.1.4, 4.1.5 1.5

4 Data flow Diagrams Chapter 3 4.1.7 1.55 Create New Company Quickbooks 4.1.6, 4.2.2 1.56 Chart of Account Quickbooks 4.1.7 1.57 Set Vendor Quickbooks 4.1.7, 4.1.8 1.58 Set Customer Quickbooks 4.1.8, 4.1.9 1.59 Set Preference Quickbooks 4.1.8, 4.1.9 1.5



10 Set Chart of Account Quickbooks 4.1.8, 4.1.9 1.511 Term List Quickbooks 4.1.8, 4.1.9 1.512 Payment Method Quickbooks 4.1.8, 4.1.9 1.513 Flow charts Chapter 3 4.1.8, 4.1.9 1.514 Relational Databases Chapter 4 4.1.8 1.515 Computer Fraud and Abuse Chapter 5 4.1.6, 4.1.7, 4.1.9 1.5

16 Control & Accounting Information Systems Chapter 6 4.1.10, 4.2.4 1.5

17 Customer Type List Quickbooks 4.2.4 1.518 Vendor Type List Quickbooks 4.1.8, 4.1.9 1.519 Customer Message Quickbooks 4.1.8, 4.1.9 1.520 Vendor List Quickbooks 4.1.8, 4.1.9 1.521 Payroll & Item Quickbooks 4.1.8, 4.1.9 1.522 Set Employees List Quickbooks 4.1.8, 4.1.9 1.523 Set Customer List Quickbooks 4.1.8, 4.1.9 1.524 Set Customer List Quickbooks 4.1.8, 4.1.9 1.5

25 The Revenue Cycle: sales & cash collections Chapter 10 4.1.10, 4.2.1 1.5

26 The Expenditure Cycle: Purchasing & Cash Disbursements Chapter 11 4.1.10, 4.2.1 1.5

27 The Production Cycle Chapter 12 4.1.10, 4.2.1 1.5

28 The Human Resources Management & Payroll Cycle Chapter 13 4.1.10, 4.2.1 1.5

29 Item List (Inventory List) Quickbooks 4.1.10, 4.2.1 1.530 Customize New Form Quickbooks 4.2.3 1.531 Backing Up Data Quickbooks 4.2.3 1.532 Restore Data Quickbooks 4.2.3 1.533 Service-Based Business Quickbooks 4.2.1, 4.2.3 1.534 Service-Based Business Quickbooks 4.2.1, 4.2.3 1.535 Service-Based Business Quickbooks 4.2.1, 4.2.3 1.536 Service-Based Business Quickbooks 4.2.1, 4.2.3 1.537 Service-Based Business Quickbooks 4.2.1, 4.2.3, 4.3.1 1.538 Product-Based Business Quickbooks 4.2.1, 4.2.3, 4.3.1 1.5

39 Information Systems Controls for Systems Reliability, Confidentiality, Pri-vacy, Processing Integrity & Availability

Chapter 8 4.1.9, 4.2.2 1.5

40 Auditing Computer – Based Informa-tion Systems Chapter 9 4.1.9, 4.2.2 1.5

41 General Ledger & Reporting System Chapter 14 4.1.9, 4.2.2 1.5

42 Database Design Using the REA Data Model Chapter 15 4.1.10, 4.2.2, 4.2.4 1.5

43 Product-Based Business Quickbooks 4.1.7, 4.1.8, 4.2.3 1.544 Product-Based Business Quickbooks 4.1.7, 4.1.8, 4.2.3 1.545 Product-Based Business Quickbooks 4.1.7, 4.1.8, 4.2.3 1.546 Product-Based Business Quickbooks 4.1.7, 4.1.8, 4.2.3 1.547 Product-Based Business Quickbooks 4.1.7, 4.1.8, 4.2.3 1.548 Manufacturing Business Quickbooks 4.1.7, 4.1.8, 4.2.3 1.5



49 Manufacturing Business Quickbooks 4.1.7, 4.1.8, 4.2.3 1.550 Manufacturing Business Quickbooks 4.1.7, 4.1.8, 4.2.3 1.5

Total Hours 75

6. TEACHING METHODS


Hands-on use of accounting information technology occurs at: use of accounting software.

Student has to submit two Assignment in the area of AIS will announce in the class. Ac-counting information system assignment will help students to develop their ability to in-terpret and evaluate the concepts covered in Topic 1. More specifically it seeks to assess students’ ability to: understand and apply foundation principles relating to computerised information systems in contemporary organisations.




1. Participation 5% 4.1., 4.22. In-class tests 10% All3. Assignments 15% 4.2.1, 4.2.2, 4.2.3, 4.2.44. Midterm exam 20% All 4.1, 4.25. Final exam 50% All 4.1, 4.2, 4.3



Textbook

1. Romney, M.B., and Steinbart, P.J., Accounting Information Systems, 13 Ed. ,(2015),Global Edition.,Pearson. (ISBN-10: 0133428532 • ISBN-13: 9780133428537).

References

1. Bodnar & Hopwood., Accounting Information Systems,(2013), 11Ed., Prentice Hall.,(ISBN-10: 0132871939 | ISBN-13: 9780132871938)

2. Hall, J.A., Principles of Accounting Information Systems, Cengage Learning,2011.3. Kay & Ovliam., Accounting Information Systems: The Crossroads of Account-

ing and IT.,(2014), 2 Ed., Prentice Hall.( ISBN-10: 0132991322 | ISBN-13: 9780132991322)


Third Year: Cambodian Business Law (LAWS 311)

CAMBODIAN BUSINESS LAWLAWS 311


1. AIM

This course aims to develop knowledge and skills in the understanding of the general legal framework, and specific legal areas, relating to Cambodian corporate and business law for the basic needs in the business transactions.


Business Law is divided into ten areas. The syllabus begins with a general overview of the Cambodian legal system, including political institutions and their powers, and the judicial system. That is followed by a rather detailed analysis of laws and regulations specific to the formation, financing, management, and lifecycle of companies, including applicable dispute resolutions.

The syllabus then continues with a look at juristic persons, followed by a substantial pres-entation of all aspects of contract law, as it applies to companies.

The syllabus also covers labor law, including labor contracts, employee benefits, employ-ment termination, and labor disputes. Also insolvency is another focus of the course.

Credits: 5

Lecture Hours: 75


Prerequisites

There is no prerequisite for this course.


The course learning outcomes cover four main areas: the understanding of the basic ele-ments of legal system, the contract formation, the management of companies, and identifi-cation of dispute resolutions.

4.1 Knowledge4.1.1 Identify the essential elements of the legal system as it pertains to cor-

porate and business law, including the main sources of law 4.1.2 Explain legal personality, and legal capacity of companies

Cambodian Business Law(LAWS 311)

Finance 2 (FINC 401) Cambodian Tax (ACCT 451)



4.1.3 Explain the process of company formation, including the steps involved in formation

4.1.4 Select appropriate form of contracts under the Civil Code in the context of companies.

4.1.5 Recognize and apply the appropriate legal rules relating to the Law on Commercial Enterprises

4.1.6 Describe how companies are managed, administered, and regulated, and recognize and compare types of capital and financing of companies

4.1.7 Explain concepts of property law, land titling and security interests in property.

4.2 Cognitive Skills4.2.1 Implement the importance of Cambodian Labor Law into the business

sector.4.2.2 Distinguish between the different forms of companies and reasons for

such different forms.4.2.3 Recognize the legal implications relating to companies in difficulty or in

crisis, and apply dispute resolution and insolvency law and principles as appropriate.


4.4 Interpersonal Skills and Responsibilities4.4.1 Demonstrate an understanding of corporate governance and ethical is-

sues

5. STUDY PLAN



1

Introduction to Course of Cambodian Business Law - Autobiography - CamEd vision - Introduction of a course syllabus - Marking Policy - Reading references for the course

- Students receive course guideline for the whole semester

4.1.1 1.5

2

Essential Elements of the Legal Sys-tem (1) - General presentation of law - Sources of law

- Students receive the assignment and its instruction

- Lecture, discussion

4.1.1 1.5



3

Essential Elements of the Legal Sys-tem (2) - Procedures of making law - Public powers and administrations of Cambodia

- Lecture, discussion - Students do assign-ment in group outside class

4.1.1 1.5

4

Essential Elements of the Legal Sys-tem (3) - Separation of powers - Court system in Cambodia

- Lecture, discussion - Students do assign-ment in group outside class

4.1.1 1.5

5

Essential Elements of the Legal Sys-tem (4) - Types of disputes - Overview of dispute resolutions

- Lecture, discussion - Quiz - Students do assign-ment in group outside class

4.1.1 1.5

6

Legal Personality of Company (1) - Meaning of legal personality - Meaning of company - Legal existence of a company

- Lecture, discussion, group work, and stu-dent presentation.

- Students do assign-ment in group outside class

4.1.2 1.5

7 Legal Personality of Company (2) - Legal Existence of a Company - Types of Juristic Persons

- Lecture, discussion, group work and stu-dent presentation.


4.1.2, 4.1.3 1.5

8

Legal Personality of Company (3) - Company’s Registered Office - Nationality of a Company - Company’s Rights into Contracts - Company’s Obligations



4.1.2, 4.1.3 1.5

9

Formation and Constitution of Compa-nies (1) - Limited & Unlimited Liability Incor-porated Associations



4.1.2, 4.1.3 1.5

10 Formation and Constitution of Compa-nies (2) - Incorporated foundation



1.5

11

Contract (1) - Formation of contract - Offer with acceptance period - Offer with no acceptance period - Delayed acceptance



4.1.4 1.5



12

Contract (2) - Acceptance with modification of offer

- Formation of contract by acts recog-nized as acceptance

- Revocation of offer made to unspec-ified party

- Defective Declaration of Intention



4.1.4 1.5

13

Contract (3) - Agency - Agency without authorization - Loans for consumption



4.1.4 1.5

14

Contract (4) - Lease - Mandate - Works Contract - Employment Contract

- Lecture, discussion, group work, student presentation

- Quiz - Students do assign-ment in group outside class

4.1.4 1.5

15

Labor Law (1) - The 1992 Labor Law - Current Labor Law - Scope of Labor Law - Key terminology - Basic Information



4.1.4 1.5

16

Labor Law (2) - Declaration on Movement of Per-sonnel

- Types of Workers - Employment Regulation



4.1.4 1.5

17 Labor Law (3) - Employment Contract - Contract Suspension



4.1.4 1.5

18

Contract (4) - Termination of employment contract - Wage - Right to form a trade union


- Quiz - Students do assign-ment in group outside class

4.1.4 1.5

19 Property (1) - Property ownership

- Students do assign-ment in group out Lecture, discussion, group work, student presentation

- side class

4.1.7 1.5



20 Property (2) - Mortgage

- Lecture, discussion, group work, and stu-dent presentation.


4.1.7 1.5

21 Property (3) - Antichresis

- Lecture, discussion, group work & student presentation.

- Students submit the draft of assignment for mock conference

4.1.7 1.5

22 Property (4) - Transfer of immovable property


- Students prepare and rehearse presenta-tion for mock confer-ence by themselves outside class

4.1.7 1.5

23 Property (5) - Residential permits and condomini-um development


- Students prepare and rehearse presentation for mock conference

4.1.7 1.5

24 Property (6) - Real estate licensing


- Quiz - Students prepare and rehearse presentation for mock conference

4.1.7 1.5

25 Review 1.5

26 Mock conference (1) - the presentation of each group rep-resentative

- Students present the draft of assignment for feedback

1.5

27 Mock conference (2) - the presentation of each group rep-resentative

- Students present the draft of assignment for feedback

1.5

28 - Common Feedback on Assignment

- Students’ role play

- Students receive the common feedback to develop their assign-ment

- Students discuss the case given by lecturer in the whole class.

1.5



29

Law on Commercial Enterprises (1) - Scope - Registration - Name - Fine - Partnership - Company


- Students revise as-signment outside class.

4.1.5 1.5

30 Law on Commercial Enterprises (2) - Partnership - Relations between partners



4.1.5 1.5

31 Law on Commercial Enterprises (3) - Limited partnership - Company



4.1.5 1.5

32

Law on Investment (1) - Overview of Law on Investment - Terminology - Council for the Development of Cambodia

- The use of labor force


- Students revise as-signment outside class

4.2.2 1.5

33

Law on Investment (2) - Disputes and dissolution - Punishment - Investment activities prohibited by law

- Investment activities no encouraged



4.1.6 1.5

34

Law on Investment (3) - CDC structure - Duty of CDC - Sub-committee on Investment

- Lecture, discussion, group work, student role play


- Quiz

4.1.6 1.5

35

Status of Companies (1) - Receiver & receiver-manager - Power of receivers - Duties of receivers & receiver-man-agers

- Order by court when receiving the request

- Shareholder



4.1.6 1.5



36

Status of Companies (2) - General meeting - Shareholders’ list - Notice of meeting - Quorum - Right to vote

- Lecture, discus-sion, group work and student presenta-tion. Students revise assignment outside class

4.1.6 1.5

37 Stutus of Companies (3) - Financial disclosure - Merger of companies



- Quiz

4.1.6 1.5

38

Management, Capital & Financing of Companies (1) - Introduction - Kinds and classes of shares - Special rights and restrictions



4.1.6 1.5

39

Management, Capital & Financing of Companies (2) - Introduction to methods of finance - Procedural aspects - Constraints on reduction and in-crease of share capital



4.1.6, 4.2.3 1.5

40

Corporate Governance and Ethics (1) - Types of dissolution - General condition - Procedure of dissolution


- Students revise as-signment presentation outside class.

4.1.6, 4.2.3 1.5

41

Corporate Governance and Ethics (2) - What is ethics - Table of the elements of ethics - Characteristics of ethics - Corporate governance


- Students submit the final assignment and prepare assignment presentation outside class.

4.4.1, 4.2.3 1.5

42

Dispute Resolutions and Insolvency (1) - Brief overview of company - Insolvency


- Students prepare as-signment presentation outside class

4.4.1, 4.2.3 1.5

43

Dispute Resolutions and Insolevency (2) - Alternative dispute resolution - Resolution by court


- Students prepare as-signment presentation outside class.

4.4.1, 4.2.3 1.5



44

Other Relevant Laws - Law on Corporate Accounts, Their Audit and the Accounting Profes-sion, July 8, 2002

- Law on the Issuance and Trading of Non-Government Securities, Octo-ber 19, 2007


- Students prepare as-signment presentation outside class.

- Submission of video clips

- Quiz

4.1.6 1.5

45 Assignment Presentation (1) - Group member presentation

- Students present the assignment

4.2.1, 4.2.2,

4.2.3, 4.4.11.5



4.2.1, 4.2.2,

4.2.3, 4.4.11.5



4.2.1, 4.2.2,

4.2.3, 4.4.11.5

48 Display of Video Clips - Students watch the videos and give com-ments

4.2.1, 4.2.2,

4.2.3, 4.4.11.5

49 Review Session (1) - Students discuss what they have learned

All 1.5

50 Review session (2) - Student evaluation of the course

- Students discuss what they have learned

- Students give com-ments on the course

All 1.5

Total Hours 75

6. TEACHING METHODS

This course is the combination of lecture, discussion, debate and assignment presentation. Students are required to read the relevant topics in advance so that the discussion in class will be fruitful. Students may be randomly selected to do the presentation of lecture there-fore the well prepared reading is a must. Writing and presenting assignment are compulsory for this course.

Students are required to do a group assignment consisting of these parts: written report, presentation and video clip.

Assignment score is divided into three parts which include the assignment paper, presenta-tion and performance in the video clip. The paper consists of 10 marks. So all group mem-bers receive the same marks. The presentation consists of 10 marks which is sub-divided into presentation skill with 5 marks and ability to respond to questions with 5 marks. As for video clip, each group can initiate the story concerning business law issues by performing it in the video clip. The video clips will be collected in session 44 and displayed in session 48. Full 10 marks will be given to active students in the video clips.

The draft of assignment was required to submit during the mid-semester so that the mock conference can be available. Each group has to assign one member as the representative of the group functioning as the speaker in the mock conference. The mock conference is divided into 2 sessions. In each session, 4 speakers from different topics are allowed to pre-



sent the draft of assignment. Each speaker is required to present within 5 minutes in which the time is strictly managed by a coordinator. After speakers’ presentation, questions and answers (Q & A) are welcomed within 20 minutes.

The topics of assignment are here:

1. National Assembly of Cambodia 2. Court System in Cambodia3. Working Conditions in Cambodian Labor Law4. Labor Disputes in Cambodia5. Opportunity of Investment in Cambodia6. Formation of Companies7. Issues of Insolvency in Cambodia8. Alternative Dispute Resolution in Cambodia


Grades will be determined based on a grading score, calculated using the following assess-ments and score allocations


1. Participation 5% 4.4.12. Assignment:

Paper 10% AllPresentation 10% AllVideo clip 10% All

3. Quiz 10% All4. Midterm exam 15% 4.1.1, 4.1.2, 4.1.3, 4.1.4, 4.1.75. Final exam 40% All



Textbook

1. CamEd Business School, Cambodian Business Law: Student Study Text for Ex-ams up to June 2018.

References

1. CamEd Business School. Cambodian Business Law: References, Laws, Regula-tions for Exams up to December 2018.

2. Hap, Phalthy. “Cambodian Business Law.” Phnom Penh: CamEd Business School, 2018.


Third Year: Audit Theory and Practice (ACCT 341)

AUDIT THEORY AND PRACTICEACCT 341


1. AIM

This course aims to develop knowledge and understanding of the principles of external audit and the audit process and technical proficiency in the skills used for auditing financial statements.


The syllabus for audit theory starts with an introduction to the nature and purpose of an audit, including the duties and liability of auditors, and the regulation that auditors must ad-here to. The syllabus then covers the areas relating to the process of an audit of financial statements starting at audit planning and risk assessment, recording and evaluating internal control, as well as tests of controls, audit evidence and the use of substantive procedures. The final section deals with audit completion including the audit report.

Credits: 5

Lecture Hours: 75


Audit Theory and Practice is the first course to introduce the fundamental knowledge of ex-ternal audit process for the bachelor of accounting and finance, building on existing financial accounting studies.

Prerequisites

Students must have completed Financial Accounting 1 and Financial Accounting 2.


The learning outcomes for this course cover five main areas: Business environment and audit framework, Audit planning and risk, Internal control, Audit evidence and procedures and Audit completion. On successful completion of this course, students will be able to:



Audit Theory and Practice(ACCT 341)



4.1 Knowledge4.1.1 Explain the purpose and scope of an audit and its regulatory framework 4.1.2 Explain how an auditor assesses risk and plans an audit 4.1.3 Identify the principles of internal control and describe and evaluate the

features of information systems 4.1.4 Identify and describe audit evidence and audit procedures required to

meet the objectives of an audit and apply International Standards on Auditing (ISAs)

4.1.5 Explain how the audit is completed and reflected in the different types of audit Report

4.2 Cognitive Skills4.2.1 Identify the content of the auditors’ report4.2.2 Evaluate the internal control system and identify internal control defi-

ciencies4.2.3 Design the audit program to meet the objectives of audit engagement.


4.3.1 Explain the use of CAATS (computer assisted audit techniques) in the context of an audit.

4.3.2 Participate in group discussions to solve problems and make decisions.

4.4 Interpersonal Skills and Responsibilities4.4.1 Learn to synthesize and communicate qualitative and quantitative find-

ings forACCA paper based exam.

5. STUDY PLAN



1 Introduction 1.52 Business environment Chapter 1 4.1.1/4.2.1 1.53 Business environment (continued) Chapter 1 4.1.1/4.2.1 1.54 Auditors responsibilities Chapter 2 4.1.1/4.2.1 1.55 Auditors responsibilities (continued) Chapter 2 4.1.1/4.2.1 1.56 Audit regulation Chapter 3 4.1.1 1.57 Audit regulation (continued) Chapter 3 4.1.1 1.58 Auditor appointment Chapter 4 4.1.1 1.59 Auditor appointment (continued) Chapter 4 4.1.1 1.5

10 Risk assessment Chapter 5 4.1.2 1.511 Risk assessment (continued) Chapter 5 4.1.2 1.512 Risk assessment (continued) Chapter 5 4.1.2 1.513 Risk assessment (continued) Chapter 5 4.1.2 1.514 Audit planning Chapter 6 4.1.2 1.5



15 Audit planning (continued) Chapter 6 4.1.2 1.516 Audit planning (continued) Chapter 6 4.1.2 1.517 Audit planning (continued) Chapter 6 4.1.2 1.518 Audit planning (continued) Chapter 6 4.1.2 1.519 Internal control evaluation Chapter 7 4.1.3/4.2.2 1.520 Internal control evaluation (continued) Chapter 7 4.1.3/4.2.2 1.521 Internal control evaluation (continued) Chapter 7 4.1.3/4.2.2 1.5

22 Tests of control: income and expenditures cycles Chapter 8 4.1.3/4.2.2 1.5

23 Tests of control: income and expenditures cycles (continued) Chapter 8 4.1.3/4.2.2 1.5



26 Tests of control: asset cycles Chapter 9 4.1.3/4.2.2 1.527 Tests of control: asset cycles (continued) Chapter 9 4.1.3/4.2.2 1.528 Tests of control: asset cycles (continued) Chapter 9 4.1.3/4.2.2 1.529 Tests of control: asset cycles (continued) Chapter 9 4.1.3/4.2.2 1.530 Analytical procedures and estimates Chapter 10 4.1.4/4.2.3 1.5

31 Analytical procedures and estimates (con-tinued) Chapter 10 4.1.4/4.2.3 1.5

32 Non-current assets Chapter 12 4.1.4/4.2.3 1.533 Non-current assets (continued) Chapter 12 4.1.4/4.2.3 1.534 Non-current assets (continued) Chapter 12 4.1.4/4.2.3 1.535 Inventories Chapter 11 4.1.4/4.2.3 1.536 Inventories (continued) Chapter 11 4.1.4/4.2.3 1.537 Inventories (continued) Chapter 11 4.1.4/4.2.3 1.538 Accounts receivable and cash Chapter 13 4.1.4/4.2.3 1.539 Accounts receivable and cash (continued) Chapter 13 4.1.4/4.2.3 1.540 Accounts receivable and cash (continued) Chapter 13 4.1.4/4.2.3 1.541 Liabilities Chapter 14 4.1.4/4.2.3 1.542 Liabilities (continued) Chapter 14 4.1.4/4.2.3 1.543 Liabilities (continued) Chapter 14 4.1.4/4.2.3 1.544 Forming an audit judgement Chapter 15 4.1.5 1.545 Forming an audit judgement (continued) Chapter 15 4.1.5 1.546 Forming an audit judgement (continued) Chapter 15 4.1.5 1.547 The external audit opinion Chapter 16 4.1.5/4.2.1 1.548 The external audit opinion (continued) Chapter 16 4.1.5/4.2.1 1.549 Review 1 All 4.1 1.550 Review 2 All 4.1 1.5

Total Hours 75



6. TEACHING METHODS

This course is primarily lecture and assignment based; assigned homework and in-class tests will support learning to material covered in class. The class will be devoted to lecture, exercises and in-class tests.

During the term, there will be a group assignment. The students are required to design an audit program to meet the objectives of audit engagement for a specific account in the finan-cial statements for a specific industry. The research will require desk research.



Assessment Learning Outcome Assessed1. Participation 10% 4.4.1 and 4.4.22. In-class tests 30% All 4.1/ 4.2/ 4.3/ 4.43. Assignments 10% All 4.1/ 4.2/ 4.3/ 4.44. Midterm exam 20% All 4.1/ 4.2/ 4.3/ 4.45. Final exam 30% All 4.1/ 4.2/ 4.3/ 4.4



Textbooks

1. BPP Learning Media, Paper FAU Foundation in Audit, Up to June 2018 Exam.2. BPP Learning Media, Practice & Revision Kit Paper FAU Foundation in Audit, Up

to June 2018 Exam.

References

1. Kaplan Publishing, FAU Foundation in Audit, Up to June 2018 Exam.2. Kaplan Publishing, Practice & Revision Kit Paper FAU Foundation in Audit, Up to

June 2018.


Third Year: IFRS for SMEs (ACCT 311)

IFRS FOR SMEsACCT 311


1. AIM

This course aims to develop the ability to prepare a complete set of financial statements for an individual company in accordance with IFRS for SMEs.

A core competence of bachelor degree graduates is the ability to prepare a set of financial statements for a company. In Cambodia, national regulations require companies to follow either CIFRS or CIFRS for SMEs, which are wholly identical to IFRS and IFRS for SMEs. Cambodia has a copyright agreement with the IASB to use IFRS and IFRS for SMEs.

Therefore, CamEd bachelor degree graduates will be preparing, auditing, or using financial statements prepared in accordance with either of these two standards. While financial reporting is significantly developed in other courses, those other courses teach IFRS and often teach IFRS for larger businesses.


This course on IFRS for SMEs complements the IFRS based courses and completes the financial reporting education needed by an accountant or auditor in Cambodia. Moreover, this course focuses on accounting for individual medium sized businesses of the sort that would use IFRS for SMEs, thereby complementing the IFRS courses that teach accounting for larger businesses.

Credits: 5

Lecture Hours: 75


Prerequisites

Students must have finished Financial Accounting 1.

IFRS for SMEs (ACCT 311)

International Financial Reporting (ACCT 411)





The learning outcomes for this course cover four main areas: Regulatory frameworks, in-ternational financial reporting standards, financial statement analysis, and preparation of financial statements. On successful completion of this course, students will be able to:

4.1 Knowledge4.1.1 Describe the scope and applicability of IFRS for SMEs.4.1.2 Describe the main transitional exceptions allowed when applying IFRS

for SMEs the first time.4.1.3 Explain the law requiring use of IFRS for SMEs.4.1.4 Explain the main advantages and disadvantages of using IFRS for

SMEs compared to full IFRS.

4.2 Cognitive Skills4.2.1 Apply IFRS for SMEs to a broad range of transactions, assets and liabil-

ities, including: PPE, intangible assets, impairment of assets, revenue, receivables and select basic financial instruments, leasing, taxation, biological assets, biological produce, investment property, and cash.

4.2.2 Prepare the statement of profit or loss and other comprehensive in-come for a company in accordance with IFRS for SMEs.

4.2.3 Prepare a statement of cash flows for a company in accordance with IFRS for SMEs.

4.2.4 Prepare a statement of financial position for a company in accordance with IFRS for SMEs.

4.2.5 Prepare a statement of changes in equity for a company in accordance with IFRS for SMEs.

4.2.6 Prepare the notes to a set of financial statements prepared in accord-ance with IFRS for SMEs.


4.3.1 Calculate amounts recognised in the financial statements.4.3.2 Utilize Excel to determine the value of accounts receivable, adjusted for

estimated bad debts.4.3.3 Work as a team to complete a professional task

4.4 Interpersonal Skills and Responsibilities4.4.1 Apply principles based logic to novel events.4.4.2 Synthesize and communicate qualitative and quantitative findings.

5. STUDY PLAN




Lecture Topic Chapter Learning Outcome Hours

1 Scope of IFRS for SMEs Chapter 1 4.1.1, 4.1.3, 4.1.4 1.5

2 Financial Statement Presentation Chapter 34.2.1, 4.2.2, 4.2.3, 4.2.4,

4.2.5, 4.2.6, 4.3.31.5

3 Inventories Chapter 8 4.2.1, 4.2.4 1.54 Inventories Chapter 8 4.2.1, 4.2.4 1.55 Property, Plant and Equipment Chapter 12 4.2.1, 4.2.4 1.56 Property, Plant and Equipment Chapter 12 4.2.1, 4.2.4 1.57 Investment Property Chapter 11 4.2.1, 4.2.4 1.58 Investment Property Chapter 11 4.2.1, 4.2.4 1.59 Intangible Assets Other than Goodwill Chapter 13 4.2.1, 4.2.4 1.5

10 Intangible Assets Other than Goodwill Chapter 13 4.2.1, 4.2.4 1.511 Impairment of Assets Chapter 14 4.2.1, 4.2.4 1.512 Impairment of Assets Chapter 14 4.2.1, 4.2.4 1.513 Provisions and Contingencies Chapter 15 4.2.1, 4.2.4 1.514 Provisions and Contingencies Chapter 15 4.2.1, 4.2.4 1.515 Financial Instruments Chapter 17 4.2.1, 4.2.4 1.516 Financial Instruments Chapter 17 4.2.1, 4.2.4 1.517 Financial Instruments Chapter 17 4.2.1, 4.2.4 1.518 Financial Instruments Chapter 17 4.2.1, 4.2.4 1.519 Borrowing Costs Chapter 24 4.2.1, 4.2.2 1.520 Operating Leases Chapter 18 4.2.1, 4.2.2 1.521 Operating / Finance Leases Chapter 18 4.2.1, 4.2.2, 4.2.4 1.522 Finance Leases Chapter 18 4.2.1, 4.2.2, 4.2.4 1.523 Finance Leases Chapter 18 4.2.1, 4.2.2, 4.2.4 1.524 Employee Benefits Chapter 20 4.2.1, 4.2.2 1.525 Employee Benefits Chapter 20 4.2.1, 4.2.2 1.526 Income Tax Chapter 21 4.2.1, 4.2.2 1.527 Income Tax Chapter 21 4.2.1, 4.2.2 1.528 Income Tax Chapter 21 4.2.1, 4.2.2 1.529 Income Tax Chapter 21 4.2.1, 4.2.2 1.530 Revenue Chapter 22 4.2.1, 4.2.2, 4.2.5 1.531 Revenue Chapter 22 4.2.1, 4.2.2, 4.3.2 1.532 Revenue Chapter 22 4.2.1, 4.2.2, 4.3.2 1.533 Revenue Chapter 22 4.2.1, 4.2.2 1.534 Foreign Currency Translation Chapter 25 4.2.1, 4.2.4, 4.3.1 1.535 Foreign Currency Translation Chapter 25 4.2.1, 4.2.4 1.536 Foreign Currency Translation Chapter 25 4.2.1, 4.2.4 1.537 Specialized Activities Chapter 29 4.2.1, 4.2.4 1.538 Specialized Activities Chapter 29 4.2.1, 4.2.4 1.539 Specialized Activities Chapter 29 4.2.1, 4.2.4 1.540 Specialized Activities Chapter 29 4.2.1, 4.2.4 1.541 Related Party Disclosures Chapter 28 4.2.1, 4.2.6 1.542 Related Party Disclosures Chapter 28 4.2.1, 4.2.6 1.5



43 Transition to the IFRS for SMEs, Notes Chapter 30 4.1.2, 4.2.5, 4.2.6, 4.3.3 1.5

44 Transition to the IFRS for SMEs, Notes Chapter 30 4.1.2, 4.2.6 1.5

45 Notes, Accounting Policies, Estimates and Errors Chapter 7 4.1.2, 4.2.6 1.5

46 Notes, Accounting Policies, Estimates and Errors Chapter 7 4.2.1, 4.2.6 1.5

47 Review 1.548 Review 1.549 Review 1.550 Review 1.5

Total Hours 75

6. TEACHING METHODS

This course is primarily lecture based; assigned readings will support learning and serve as a reference to material covered in class. During class, approximately half of the class will be devoted to lecture with another half of the class for working on and reviewing the solu-tions to case studies and problem sets.

During the term, there is one group assignment:

1. Student groups of up to three students will prepare a full set of financial statements in compliance with IFRS for SMEs for an actual participating small or medium sized business or not-for-profit organization in Cambodia which has so far not prepared a set of financial statements in full compliance with IFRS for SMEs.



Assessment Learning Outcome Assessed1. Participation 10% 4.4.2, 4.4.32. Tests 25% All 4.1, All 4.2, All 4.3, 4.4.13. Assignment 15% All 4.2, 4.4.34. Midterm Controlled Case Study 20% All 4.1, All 4.2, 4.3.15. Controlled Case Study 30% All 4.1, All 4.2, All 4.3



Textbook

1. MakKenzie, Bruce, Tapiwa Njikizana, et all, Applying IFRS for SMEs, Wiley, 2011.

Reference

1. IFRS Foundation, IFRS for SMEs 2015, IFRS Foundation 2015.2. IFRS Foundation, IFRS for SMEs Education Modules, IFRS Foundation 2015 -

2018


Third Year: Finance 1 (FINC 301)

FINANCE 1FINC 301


1. AIM

This course aims to develop knowledge and understanding of ways organisations finance their operations, plan and control cash flows, optimise their use of working capital and al-locate resources to long term investment projects.


Finance 1 introduces students to different ways of managing finance within an organisation with the aim of enhancing business performance. This includes planning and controlling of cash flow in both the short and long term, how to manage capital investment decisions and managing trade credit for an efficient flow of cash.

The course starts by introducing the principles of effective working capital management, and the impact working capital has on an organisation’s cash flow. It then looks at the tech-niques for forecasting cash to aid an organisation in planning its cash needs.

The next area of the course looks at the different ways of managing cash in the short, medi-um and long term, including investing funds in capital projects. It finally looks at procedures for effective credit management to maximise flow of cash to the business.

Credits: 5

Lecture Hours: 75


Prerequisites

Students must have completed Management Accounting 1, Microeconomics and Statistics 2.

Management Accounting 1 (ACCT 221)

Statistics 2: Quantitative Methods for Business

(STAT 112)


Finance 1 ( FINC 301)





The learning outcomes for this course cover four main areas: knowledge, ability to use the concepts, understand and apply the principle analytical skills and tools used in finance, abil-ity to use the information systems (mainly Microsoft Office). On successful completion of this course, students will be able to:

4.1 Knowledge4.1.1 Explain and apply the principles of working capital management4.1.2 Apply a range of accounting techniques used to forecast cash within

the Organisation4.1.3 Define the methods and procedures for managing cash balances4.1.4 Explain and apply the principles in making medium to long term financ-

ing Decisions4.1.5 Explain and apply the principles in making capital investment decisions4.1.6 Define credit management methods and procedures

4.2 Cognitive Skills4.2.1 Evaluate general business problem to identify assumptions and deci-

sion making constraints.4.2.2 Use basic time value of money concepts 4.2.3 Solve quantitative problem solving with or without use of spreadsheets4.2.4 Work in group and deliver group presentation materials


4.3.1 Use Excel to conduct basic analysis of data for purposes of forecasting, simulation and scenario analysis

4.3.2 Use spreadsheets to model and solve problems.4.3.3 Use spreadsheets to model business or business valuation.4.3.4 Present forecasts, spreadsheets and output thereof in a clear and pro-

fessional-like format.


5. STUDY PLAN



1 Introduction, Working Capital Chapter 1 4.1.1 1.52 Introduction, Working Capital (continued) Chapter 1 4.1.1 1.53 Inventory Management and Control Chapter 2 4.1.1 1.54 Inventory Management and Control (continued) Chapter 2 4.1.1 1.55 Exercises & Review Chapter 2 4.1.1 1.56 Project Part 1 Chapter 2 1.5



7 Management of Accounts Payable, Cash and Cash Flows Chapters 3, 4 4.1.1 1.5

8 Management of Accounts Payable, Cash and Cash Flows (continued) Chapters 3, 4 4.1.1 1.5

9 Exercises & Review Chapters 3, 4 4.1.1 1.510 Cash Budgeting and Forecasting Chapter 5 4.1.2, 4.1.3 1.511 Cash Budgeting and Forecasting (continued) Chapter 5 4.1.2, 4.1.3 1.512 Exercises & Review Chapter 5 4.1.2, 4.1.3 1.5

13 Project Part 2 Chapter 5 All 4.2, All 4.3 1.5

14 Cash Forecasting Techniques Chapter 6 4.1.2, 4.1.3 1.515 Cash Forecasting Techniques (continued) Chapter 6 4.1.2, 4.1.3 1.516 Treasury Function and Managing Surplus Cash Chapters 7, 10 4.1.2, 4.1.3 1.5

17 Treasury Function and Managing Surplus Cash (continued) Chapters 7, 10 4.1.2, 4.1.3 1.5

18 Treasury Function and Managing Surplus Cash (continued) Chapters 7, 10 4.1.2, 4.1.3 1.5

19 Exercises & Review Chapters 7, 10 4.1.2, 4.1.3 1.5

20 Project Part 3 Chapters 7, 10 All 4.2, All 4.3 1.5

21 Overview of Financial Markets (1) Chapter 8 4.1.4 1.522 Overview of Financial Markets (1) (continued) Chapter 8 4.1.4 1.523 Overview of Financial Markets (2) Chapter 9 4.1.4 1.524 Overview of Financial Markets (2) (continued) Chapter 8 4.1.4 1.525 Exercises & Review Chapter 8 4.1.4 1.526 Money in the Economy Chapter 11 4.1.4 1.527 Money in the Economy (continued) Chapter 11 4.1.4 1.5

28 Short-term Finance, Long-term Finance, Fi-nance of SMEs

Chapters 12, 13, 14 4.1.4 1.5

29 Short-term Finance, Long-term Finance, Fi-nance of SMEs (continued)

Chapters 12, 13, 14 4.1.4 1.5


Chapters 12, 13, 14 4.1.4 1.5


Chapters 12, 13, 14 4.1.4 1.5

32 Exercises & Review Chapters 12, 13, 14 4.1.4 1.5

33 Project Part 4 Chapters 12, 13, 14

All 4.2, All 4.3 1.5

34 Relevant Costs, Capital Expenditure Budget-ing, Investment Appraisal

Chapters 15, 16, 17 4.1.4, 4.1.5 1.5

35 Relevant Costs, Capital Expenditure Budget-ing, Investment Appraisal (continued)

Chapters 15, 16, 17

4.1.4, 4.1.5, All

4.21.5


Chapters 15, 16, 17

4.1.4, 4.1.5, All

4.21.5




Chapters 15, 16, 17

4.1.4, 4.1.5, All

4.21.5


Chapters 15, 16, 17

4.1.4, 4.1.5, All

4.21.5

39 Exercises & Review Chapters 15, 16, 17

4.1.4, 4.1.5, All

4.21.5

40 Project Part 5 Chapters 15, 16, 17

All 4.2, All 4.3 1.5

41 Managing Receivables, Assessing and Grant-ing Credit

Chapters 18, 19 4.1.1, 4.1.6 1.5

42 Managing Receivables, Assessing and Grant-ing Credit (continued)

Chapters 18, 19 4.1.1, 4.1.6 1.5

43 Managing Receivables, Assessing and Grant-ing Credit (continued)

Chapters 18, 19 4.1.1, 4.1.6 1.5

44 Exercises & Review Chapters 18, 19 4.1.1, 4.1.6 1.5

45 Assessing and Granting Credit, Monitoring and Collecting Debts

Chapters 19, 20 4.1.6 1.5

46 Assessing and Granting Credit, Monitoring and Collecting Debts (continued)

Chapters 18, 19 4.1.6 1.5

47 Exercises & Review All 4.1, All 4.2, All 4.3 1.5

48 Exam review 1 All 4.1, All 4.2, All 4.3 1.5



Total Hours 75

6. TEACHING METHODS


During the term, there will be a group assignment with a maximum number of 5 students per group. The students are required to prepare a business financial plan, including the fol-lowing:

• Business Description ( business , strategy, market, competition)• Working Capital Requirement• Capital Requirement and Proceeds• Cash budget for the first twelve months• Pro-forma income statement and balance sheet for the first 5 years• Free cash flow for the first 5 years• Business valuation using NPV of free cash flows, IRR, PBP, DPBP, ARR• Valuation sensitivity analysis to changes in sales





Assessment Learning Outcome Assessed1. Participation 10% All 4.1 and All 4.22. In-class tests 25% All 4.1, All 4.2 and All 4.33. Assignments 15% All 4.2 and All 4.34. Midterm exam 20% All 4.1, All 4.2 and All 4.35. Final exam 30% All 4.1, All 4.2 and All 4.3



Textbooks

1. BPP Learning Media, FFM Foundations in Financial Management, Up to June 2018.

2. BPP Learning Media, Practice & Revision Kit Paper FFM Foundations in Financial Management, Up to June 2018.

References

1. Kaplan Publishing, FFM Foundations in Financial Management, Up to June 2018.2. Kaplan Publishing, Practice & Revision Kit Paper FFM Foundations in Financial

Management, Up to June 2018.


Fourth Year: Finance 2 ( FINC 401)

FINANCE 2FINC 401


1. AIM

The aim of the course in Finance 2 is to develop the knowledge and skills expected of a finance manager, in relation to the daily management of the working capital, the long-term capital investment needed to replace productive assets, the financing of both short-term and long-term assets, and the dividend policy decisions. The core objective of financial management is to optimise the use of a firm’s resource that contributes the goal of maximis-ing the shareholders’ wealth.


Finance 2 is designed to equip students with the skills that would be expected from a finan-cial manager responsible for the finance function of a business. The course begins with the introduction of the role and purpose of the financial management function within a business. In addition the course covers the three key financial management decisions of investing, financing, and dividend policy.

The following section discusses the two stages investment; investment in working capital and the long-term investments. The next area covers the financing decisions: the examina-tion of the various sources of business finance, including the dividend policy and internally generated finance. Cost of capital and other factors influence the choice of capital by the business. In addition, the course covers the valuation of the business and financial assets, and their impact on the cost of capital. At the end the course, we examine the risk and the main techniques used to manage it.

Credits: 5

Lecture Hours: 75


Prerequisites

Students must have completed Management Accounting 1, Microeconomics, Statistics 2 and Finance 1 before attempting this course.

Management Accounting 1 (ACCT 221)

Statistics 2: Quantitative Methods for Business

(STAT 112)


Finance 1 ( FINC 301)





Financial management course incorporates both the short and long-term knowledge of fi-nancial management to assist companies in their decision making. Hence, this course is designed to enhance the overall managerial understanding of corporate finance. It aims to integrate students’ ability to analyse, interpret and use facts and figures effectively to arrive at corporate financial decisions. Specifically, students will study how firms make capital structure, dividend policy, risk management and other decisions aimed at achieving the primary goal of the firm. They will study valuation techniques of assets, businesses and projects as this is necessary in evaluating the attainment of the above stated objective. There will be an emphasis on a practical application of the knowledge gained during the course. Exposure to contemporary issues of corporate finance in Cambodia would also be incorporated to ensure the applicability of this course in real situations.

On successful completion of this course students should be able to:

4.1 Knowledge4.1.1 Discuss the role and purpose of financial management function 4.1.2 Assess and discuss the impact of economic environment on financial

management 4.1.3 Discuss and apply working capital management techniques4.1.4 Distinguish, assess and select the investment techniques that should

be applied to efficiently implement financial decisions and activities within an organisation

4.1.5 Identify and evaluate alternative sources of business finance4.1.6 Discuss and apply principles of business and asset valuation 4.1.7 Explain and apply risk management techniques in business

4.2 Cognitive Skills4.2.1 Make use of the impact of the economic and fiscal policy on financial

Management of a company4.2.2 Apply working capital management techniques 4.2.3 Design and evaluate critical variables needed to carry out investment

Appraisal for a company4.2.4 Use financial concepts and theories to evaluate alternatives sources of

Finance for a company4.2.5 Calculate the appropriate cost of capital of a company and factors that

affect it. Understand that an optimum cost of capital can have important impacts on capital investment

4.2.6 Apply the concepts learned to evaluate businesses and their assets4.2.7 Learn techniques for managing risks of a business.

4.3 Communication, Information Technology, and Numerical Skills4.3.1 Effective use of financial tables to calculate the present value and future

values of different cash flows 4.3.2 Use present financial information provided by the statement of finan-

cial position and income statements to forecast and project future cash flows for cash budget and capital investment budget

4.3.3 Use of financial calculators and financial functions in excel to perform capital budget for long-term investment.



4.4 Interpersonal Skills and Responsibilities4.4.1 Problem solving skill, writing skill, analytical skill, communication skill

5. STUDY PLAN



1 Financial management and objectives, case analysis and problem practice

BPP F9 Study Text-Chapter 1 4.1.1, 4.3.3, 4.4.1 1.5

2 Financial management and objectives (continued) BPP F9 Study Text-Chapter 1 4.1.1, 4.3.3,

4.4.1 1.5

3 Financial management and objectives (continued) BPP F9 Study Text-Chapter 1 4.1.1, 4.3.3,

4.4.1 1.5

4 The economic environment, case analysis and problem practice


5 The economic environment (continued) BPP F9 Study Text-Chapter 2 4.1.2, 4.2.1,

4.4.1 1.5

6 The economic environment (continued) BPP F9 Study Text-Chapter 2 4.1.2, 4.2.1,

4.4.1 1.5

7 Financial markets & institu-tions Case analysis and prob-lem practice


8 Financial markets & institu-tions (continued) BPP F9 Study Text-Chapter 3 4.1.1, 4.2.4,

4.3.1 1.5

9 Financial markets & institu-tions (continued) BPP F9 Study Text-Chapter 3 4.1.1, 4.2.4,

4.3.1 1.5

10 Introduction to working capital management Case analysis and problem practice

BPP F9 Study Text-Chapter 4 4.1.3, 4.2.2, 4.3.1, 4.4.1 1.5

11 Introduction to working capital management (continued) BPP F9 Study Text-Chapter 4 4.1.3, 4.2.2,

4.3.1, 4.4.1 1.5

12 Managing working capital, case analysis and problem practice

BPP F9 Study Text-Chapter 5 4.1.3, 4.2.2, 4.3.1, 4.4.1 1.5

13 Managing working capital (continued) BPP F9 Study Text-Chapter 5 4.1.3, 4.2.2,

4.3.1, 4.4.1 1.5

14 Managing working capital (continued) BPP F9 Study Text-Chapter 5 4.1.3, 4.2.2,

4.3.1, 4.4.1 1.5

15 Financing working capital, case analysis and problem practice

BPP F9 Study Text-Chapter 64.1.3, 4.2.2, 4.2.4, 4.3.1,

4.4.11.5

16 Financing working capital (continued) BPP F9 Study Text-Chapter 6

4.1.3, 4.2.2, 4.2.4, 4.3.1,

4.4.11.5



17 Financing working capital (continued) BPP F9 Study Text-Chapter 6

4.1.3, 4.2.2, 4.2.4, 4.3.1,

4.4.11.5

18 Investment decisions using non-discounted cash flow methods

BPP F9 Study Text-Chapter 74.1.4, 4.2.3, 4.3.1, 4.3.2, 4.3.3, 4.4.1

1.5

19 Investment appraisal using discounted cash flow methods (continued)


1.5

20 Investment appraisal using discounted cash flow methods (continued)


1.5

21 Capital budgeting under infla-tion and taxation BPP F9 Study Text-Chapter 9

4.1.4, 4.2.3, 4.3.1, 4.3.2, 4.3.3, 4.4.1

1.5

22 Capital budgeting under infla-tion and taxation (continued) BPP F9 Study Text-Chapter 9

4.1.4, 4.2.3, 4.3.1, 4.3.2, 4.3.3, 4.4.1

1.5

23 Capital budgeting under infla-tion and taxation (continued) BPP F9 Study Text-Chapter 9

4.1.4, 4.2.3, 4.3.1, 4.3.2, 4.3.3, 4.4.1

1.5

24 Project appraisal under risk BPP F9 Study Text-Chapter 104.1.4, 4.2.3, 4.3.1, 4.3.2, 4.3.3, 4.4.1

1.5

25 Case analysis and problem practice BPP F9 Study Text-Chapter 10

4.1.4, 4.2.3, 4.3.1, 4.3.2, 4.3.3, 4.4.1

1.5

26 Project appraisal under risk (continued) BPP F9 Study Text-Chapter 10

4.1.4, 4.2.3, 4.3.1, 4.3.2, 4.3.3, 4.4.1

1.5

27 Specific investment decisions (continued) BPP F9 Study Text-Chapter 11

4.1.4, 4.2.3, 4.3.1, 4.3.2, 4.3.3, 4.4.1

1.5

28 Sources of finance, case analysis and problem practice BPP F9 Study Text-Chapter 12 1.5

29 Sources of finance (continued) BPP F9 Study Text-Chapter 124.1.5, 4.2.4, 4.2.6, 4.3.1, 4.3.2, 4.4.1

1.5

30 Dividend policy BPP F9 Study Text-Chapter 134.1.5, 4.2.4, 4.2.6, 4.3.1, 4.3.2, 4.4.1

1.5

31 Dividend policy (continued) BPP F9 Study Text-Chapter 134.1.5, 4.2.4, 4.2.6, 4.3.1, 4.3.2, 4.4.1

1.5

32 Gearing and capital structure Case analysis and problem practice


1.5

33 Gearing and capital structure (continued) BPP F9 Study Text-Chapter 14

4.1.5, 4.2.4, 4.2.6, 4.3.1, 4.3.2, 4.4.1

1.5

34 Gearing and capital structure (continued) BPP F9 Study Text-Chapter 14

4.1.5, 4.2.4, 4.2.6, 4.3.1, 4.3.2, 4.4.1

1.5



35 Cost of capital, case analysis and problem practice BPP F9 Study Text-Chapter 15

4.1.5, 4.2.5, 4.3.1, 4.3.2,

4.4.11.5

36 Cost of capital (continued) BPP F9 Study Text-Chapter 154.1.5, 4.2.5, 4.3.1, 4.3.2,

4.4.11.5

37 Cost of capital (continued) BPP F9 Study Text-Chapter 154.1.5, 4.2.5, 4.3.1, 4.3.2,

4.4.11.5

38 Capital structure, case analy-sis and problem practice BPP F9 Study Text-Chapter 16

4.1.5, 4.2.5, 4.3.1, 4.3.2,

4.4.11.5

39 Capital structure (continued) BPP F9 Study Text-Chapter 164.1.5, 4.2.5, 4.3.1, 4.3.2,

4.4.11.5

40 Capital structure (continued) BPP F9 Study Text-Chapter 164.1.5, 4.2.5, 4.3.1, 4.3.2,

4.4.11.5

41 Business valuation, case analysis and problem practice BPP F9 Study Text-Chapter 17

4.1.6, 4.2.6, 4.3.1, 4.3.2,

4.4.11.5

42 Business valuation (continued) BPP F9 Study Text-Chapter 174.1.6, 4.2.6, 4.3.1, 4.3.2,

4.4.11.5

43 Market efficiency BPP F9 Study Text-Chapter 184.1.6, 4.2.6, 4.3.1, 4.3.2,

4.4.11.5

44 Foreign currency risk, case analysis and problem practice BPP F9 Study Text-Chapter 19 4.1.7, 4.2.7,

4.4.1 1.5

45 Foreign currency risk (contin-ued) BPP F9 Study Text-Chapter 19 4.1.7, 4.2.7,

4.4.1 1.5

46 Foreign currency risk (contin-ued) BPP F9 Study Text-Chapter 19 4.1.7, 4.2.7,

4.4.1 1.5

47 Interest rate risk, case analysis and problem practice BPP F9 Study Text-Chapter 20 4.1.7, 4.2.7,

4.4.1 1.5

48 Interest rate risk (continued) BPP F9 Study Text-Chapter 20 4.1.7, 4.2.7, 4.4.1 1.5

49 Review 1 1.550 Review 2 1.5

Total Hours 75

6. TEACHING METHODS

This course is primarily lecture, case analysis and problem application based on past ex-amination published by ACCA for F9. Assigned readings will support learning and serve as a reference to material covered in class. During class, approximately half of the class will be devoted to lecture with another half of the class for working on case studies and problem sets and reviewing the solutions.




1. The first assignment is an individual research that would require the student to propose their own business and business strategy. The student is expected to give a detailed business description on the business, determine the sources of financ-ing and capital structure, value the business, and present a sensitivity analysis of NPV. At the end student is expected to draw a reasonable conclusion and recom-mendations based on the fact finding analysis. This assignment will involve desk research only. Each student is expected to present his/her proposal through a class presentation.

2. The second assignment is a group research that consist of 4 students. The re-search is on working capital management practices among Cambodian compa-nies. Each group is required to select five well established companies in Cambodia and administered the self-reported questionnaire to gather data from their financial manager/Director. The main objective of the research is to investigate prevailing working capital management policies adopted among Cambodian companies. This research will require both desk research and administering questionnaire to practi-tioners. A presentation of the main findings will be done by the groups.



Assessment Learning Outcome Assessed1. Participation 15% 4.4.12. In-class tests 26% All 4.1, All 4.2, All 4.3, 4.4.13. Assignments 24% 4.1.3, 4.2.2, 4.3.1, 4.1.4, 4.2.3,4.3.1, 4.3.2, 4.3.3, 4.4.14. Midterm exam 15% All 4.1, All 4.2, All 4.4, 4.4.15. Final exam 20% All 4.1, All 4.2, All 4.4, 4.4.1



Textbooks

1. BPP Learning Media, Paper F9 Financial Management, Up to June 2018.2. BPP Learning Media, Practice & Revision Kit Paper F9 Financial Management,Up

to June 2018.

References

1. Kaplan Publishing, Paper F9 Financial Management, Up to June 2018.2. Arnold, G. (2009) The Financial Times Guide to Investing, Pearson.3. Brealey, R. and Myers, S. (2010) Principles of Corporate Finance—Global Edi-

tion, McGraw-Hill.4. Das, S. (2012) Extreme Money: The Masters of the Universe and the Cult of Risk,

Pearson.5. Perks, R. and Leiwy, D. (2010) Accounting: Understanding & Practice, McGraw-

Hill.6. Nofsinger, K., Kim, J.R. and Mohr, D.J. (2010) Corporate Governance, Interna-

tional Edition, Pearson.



7. ACCA Technical Articles: To be assigned in class under selected topics.8. Watson, D. and Head, A. (2009) Corporate Finance Principles and Practice, Pear-

son.


Fourth Year: International Financial Reporting (ACCT 411)

INTERNATIONAL FINANCIAL REPORTINGACCT 411


1. AIM

This course aims to develop knowledge and skills in understanding and applying account-ing standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements.

Nearly all of the roles of a bachelor of accounting and finance graduate will require exten-sive interaction with financial statements. This may be in the role of a financial accountant, responsible for preparing the financial statements. This may be in the role of an investor or investment analyst who will be collating and analysing data drawn from the financial statements. This may be in the role of an auditor whose responsibility includes assessing whether financial statements comply with the relevant accounting standard. Thus, it is es-sential that our graduates have a deep and firm knowledge of financial reporting and the standards used in financial reporting.

This course focuses on application of IFRS in financial reporting. In Cambodia, IFRS and IFRS for SMEs are required by law for all companies meeting certain size requirements. Moreover, the regional and international trend is that IFRS is becoming a statutory require-ment for financial reporting.


This course begins with a review of of the principles of key IFRS, continuing to study each IFRS in detail, with continuous reference to the relevant IFRS and IFRS paragraph.

In the first week, the course studies the regulatory framework and a full set of financial state-ments following IFRS. Following this, the course studies non-current assets and revenue.

In the middle of the course, the subject of study is consolidation and accounting for associ-ates. We study consolidation of a single subsidiary. For associates, we focus on account-ing using the equity method.

After consolidation, the course returns to accounting for single companies, covering finan-cial instruments. The main focus of financial instruments will be loans receivable and loans payable. Then we progress to learn accounting for leases, inventory, biological assets, tax and cash flow statements.

Finally, the course culminates with financial statement analysis, alternative approaches, and cash flow statements.

Credits: 5

Lecture Hours: 75




Prerequisites

Students must have finished Financial Accounting 1 and 2 before attempting this course.


The learning outcomes for this course cover four main areas: Regulatory frameworks, in-ternational financial reporting standards, financial statement analysis, and preparation of financial statements. On successful completion of this course, students will be able to:

4.1 Knowledge4.1.1 Describe the process of issuing an International Financial Reporting

Standard.4.1.2 Explain the law requiring use of IFRSs.4.1.3 Apply the qualitative characteristics and main features of the Concep-

tual Framework for Financial Reporting.4.1.4 Illustrate the flexibility of IFRS as a principle based set of standards.4.1.5 Identify alternative models of accounting and the applicability of IFRS

to not-for-profit entities.4.1.6 Explain the limitations of financial statement analysis.

4.2 Cognitive Skills4.2.1 AApply IFRS to a broad range of transactions, assets and liabilities,

including: Non-current assets, intangible assets, impairment of assets, consolidation, associates, revenue, financial instruments, EPS, leasing and taxation.

4.2.2 Prepare the statement of profit or loss and other comprehensive in-come for a Company.

4.2.3 Prepare a statement of cash flows for a company.4.2.4 Prepare a statement of financial position for a company.4.2.5 Prepare a statement of changes in equity for a company.4.2.6 Perform financial statement analysis from the perspective of a potential

investor.






4.3 Communication, Information Technology, and Numerical Skills4.3.1 Calculate amounts recognised in the financial statements, including for

group financial statements.4.3.2 Utilize Excel to determine the effective interest rate and amortization

schedule for a loan.

4.4 Interpersonal Skills and Responsibilities4.4.1 Apply principles based logic to novel events.4.4.2 Synthesize and communicate qualitative and quantitative findings.4.4.3 Participate in a team in a professional setting to solve problems and

make decisions 4.4.4 Prepare financial reports in the spirit of communicating useful informa-

tion.4.4.5 Interpret business transactions with professional skepticism.

5. STUDY PLAN



1 Course Introduction, Conceptual Framework, Regulatory Framework, Framework, IAS 1 Chapter 1 4.1.1, 4.1.2 1.5

2 Conceptual Framework, Presentation of Finan-cial Statements, Framework, IAS 1 Chapter 2, 16

.1.3, 4.1.4, 4.2.2, 4.2.4,

4.2.51.5

3 Tangible Non-Current Assets, IAS 16, IAS 40, IAS 23 Chapter 3 4.2.1, 4.3.1 1.5



6 Intangible Assets, IAS 38 Chapter 4 4.2.1, 4.3.1 1.57 Intangible Assets, IAS 38 Chapter 4 4.2.1, 4.3.1 1.58 Impairment of Assets, IAS 36 Chapter 5 4.2.1, 4.3.1 1.59 Impairment of Assets, IAS 36 Chapter 5 4.2.1, 4.3.1 1.5

10 Impairment of Assets, IAS 36 Chapter 5 4.2.1, 4.3.1 1.5

11 Revenue, IFRS 15, IAS 20 Chapter 6 4.2.1, 4.2.2, 4.3.1, 4.4.1 1.5

12 Revenue, IFRS 15, IAS 20 Chapter 6 4.2.1, 4.3.1 1.513 Revenue, IFRS 15, IAS 20 Chapter 6 4.2.1, 4.3.1 1.5

14 Introduction to Groups and Consolidated Statement of Financial Position, IAS 27, IFRS 3, IFRS 10

Chapter 7 4.2.1, 4.2.4, 4.3.1 1.5

15 Introduction to Groups and Consolidated Statement of Financial Position, IAS 27, IFRS 3, IFRS 10

Chapter 7 4.2.1, 4.2.4, 4.3.1 1.5



16 Consolidated Statement of Financial Position, IFRS 3, IFRS 10 Chapter 8 4.2.1, 4.2.4,

4.3.1 1.5


4.3.1 1.5


4.3.1 1.5

19 Consolidated Statement of Profit or Loss, IFRS 3, IFRS 10 Chapter 9 4.2.1, 4.2.4,

4.3.1 1.5

20 Consolidated Statement of Profit or Loss, IFRS 3, IFRS 10 Chapter 9 4.2.1, 4.2.4,

4.3.1 1.5

21 Accounting for Associates, IAS 28 Chapter 10 4.2.1, 4.3.1 1.522 Accounting for Associates, IAS 28 Chapter 10 4.2.1, 4.3.1 1.5

23 Financial Instruments, IAS 32, IFRS 9 Chapter 11 4.2.1, 4.3.1, 4.3.2 1.5



26 Leases, IFRS 16 Chapter 12 4.2.1, 4.3.1, 4.3.2 1.5



29 Provisions, IAS 37 Chapter 13 4.2.1, 4.3.1, 4.4.1 1.5

30 Provisions, IAS 37 Chapter 13 4.2.1, 4.3.1 1.5

31 Inventory, Biological Assets, IAS 2, IAS 41 Chapter 14 4.2.1, 4.3.1, 4.4.1 1.5

32 Inventory, Biological Assets, IAS 2, IAS 41 Chapter 14 4.2.1, 4.3.1 1.533 Tax, IAS 12 Chapter 15 4.2.1, 4.3.1 1.534 Tax, IAS 12 Chapter 15 4.2.1, 4.3.1 1.535 Tax, IAS 12 Chapter 15 4.2.1, 4.3.1 1.5

36 Accounting Errors and Estimates; Events after the Reporting Period; Assets held for Sale, IAS 8, IAS 10, IFRS 5

Chapter 17 4.2.1, 4.3.1, 4.4.1 1.5

37 Accounting Errors and Estimates; Events after the Reporting Period; Assets held for Sale, IAS 8, IAS 10, IFRS 5

Chapter 17 4.2.1, 4.3.1, 4.4.1 1.5

38 EPS, IAS 33 Chapter 18 4.2.1, 4.2.5, 4.3.1 1.5

39 EPS, IAS 33 Chapter 18 4.2.1, 4.2.5, 4.3.1 1.5

40 Financial Statement Analysis, Alternative Ap-proaches

Chapter 19, 20, 22, 23

4.1.5, 4.1.6, 4.2.6, 4.4.2 1.5

41 Financial Statement Analysis, Alternative Ap-proaches

Chapter 19, 20, 22, 23

4.1.5, 4.1.6, 4.2.6, 4.4.2 1.5

42 Cash Flow Statements, IAS 7, IAS 21 Chapter 17, 21 4.2.3, 4.3.1 1.5





45 Review - Consolidation 4.2.1 - 4.2.6 1.546 Review - Consolidation 4.2.1 - 4.2.6 1.547 Review - Single Company Statements 4.2.1 - 4.2.6 1.548 Review - Single Company Statements 4.2.1 - 4.2.6 1.5

49 Cash Flow Statements, Financial Statement Analysis

4.1.5, 4.1.6, 4.2.3, 4.3.1, 4.2.6, 4.4.2

1.5

50 Cash Flow Statements, Financial Statement Analysis

4.1.5, 4.1.6, 4.2.3, 4.3.1, 4.2.6, 4.4.2

1.5

Total Hours 75

6. TEACHING METHODS

This course is primarily lecture based; assigned readings will support learning and serve as a reference to material covered in class. During class, approximately half of the class will be devoted to lecture with another half of the class for working on and reviewing the solu-tions to case studies and problem sets.

During the term, there will be two assigned research papers:

1. The first research paper requires each student to individually research on how an accounting issue is treated by a specific industry (e.g. cost of sales recognition for garment factories, or inventory valuation for property development companies, commission recognition for travel agencies), giving a detailed comparison between IFRS requirements and industry practice. The research will require both desk re-search and in-person interviews with practitioners.

2. The second research paper requires each student to individually evaluate the per-formance of IFRS compliant companies listed on a stock exchange chosen by the lecturer, compared to 4 other listed companies in the same industry. This assign-ment will involve desk research only.



Assessment Learning Outcome Assessed1. Participation 10% 4.4.2, 4.4.32. Tests 30% All 4.1, All 4.2, All 4.3, 4.4.13. Research paper 1 10% 4.1.2, 4.1.4, 4.2.1, 4.4.1, 4.4.24. Research paper 2 10% 4.1.6, 4.2.6, 4.4.25. Midterm Controlled Case Study 10% All 4.1, All 4.2, 4.3.26. Controlled Case Study 25% All 4.1, All 4.2, All 4.3, All 4.4





Textbooks

1. BPP Learning Media, Paper F7 Financial Reporting, Up to June 2018.2. BPP Learning Media, Practice & Revision Kit Paper F7 Financial Reporting, Up to

June 2018.References

1. IFRS Foundation, IFRS Standards, 2018.2. Kaplan Publishing, Paper F7 Financial Reporting (FR), 2018.3. Kaplan Publishing, Practice & Revision Kit Paper F7 Financial Reporting, Up to

June 2018.


Fourth Year: Banking and Financial Institutions and Services (FINC 411)

BANKING AND FINANCIAL INSTITUTIONS AND SERVICESFINC 411


1. AIM

The course will introduce to a broad range of economic subjects including banking, financial intermediation, asset and liability management, financial decision making, financial markets and institutions, and accounting. This wide range of topics gives an in-depth understanding of the way that organizations and financial systems work.


The course teaches the structure and function of financial institutions, the financial mar-kets and institutions such as commercial banks and other financial institutions that play an important role in the development of the economy, and the main regulators of those insti-tutions such as the Federal Reserve Bank, the European Central Bank, and the National Bank of Cambodia (NBC), and other regulators of the financial sectors.

In addition, this course also provides the students with the conceptual framework necessary to analyze and comprehend the current problems confronting managers in banking and other financial institutions. This course should be a step in developing students’ ability to work with in the financial sector, in addition to enabling them an increased appreciation on how the economy and the financial sector work.

Credits: 3

Lecture Hours: 45


Prerequisites

It very desirable that the enrolling students have finished both Microeconomics and Macro-economics.

Macroeconomics (ECON 202)

Banking and Financial Institutions and Services (FINC 411)

Microeconomics (ECON 201)




Upon the completion of the course, the students should be able to display an understanding of the structure and function of Commercial Banks, the National Bank of Cambodia (NBC) and other other financial institutions. This course should be a step in developing students’ ability to work with in the financial sector, in addition to enabling them an increased appre-ciation how the economy and the financial sector work.

This course provides a synthesis of the financial theories and concepts learned in previous finance courses. It should provide a broad and specific analysis of banking and financial institutions domestically and globally.

The students will develop a quantitative and qualitative understanding bank management and how decisions are made. The course will present the importance of ROE (return on eq-uity), APY (average percentage yield), ICGR (internal capital growth rate) and other equa-tions in determining the success of financial institutions.

4.1 Knowledge4.1.1 Describe and reinforce the understanding of the microeconomics and-

macroeconomics learned.4.1.2 Explain the importance of the different types of financial institutionsand

financial markets with more focus on banking and other financial in-stitutions’ risk management.

4.1.3 Explain the important roles of the regulators of banks and otherfinancial institutions play that are necessary to protect the investors and deposi-tors.

4.1.4 Describe the computation of short-term and long-terminterest rates, bond valuation and the overall structure of interest rates

4.1.5 Relate and and interpret the economic and financial principles that help them to better understand the functioning of the financial sectors and the economy.

4.2 Cognitive Skills4.2.1 Identify and make use of the many roles and responsibilities of financial

services in the economy.4.2.2 Assess and analyze the importance and possible detriment of the regu-

latory environment provided by domestic and global governments.4.2.3 Evaluate, compare and examine the different types of organizations

used in the banking and financial service industries and the competition that is involved.

4.2.4 Examine and interpret in more detail how bankers and other financial institutions deal with and manage financial risk and how they manage them.

4.2.5 Determine and evaluate how the Central Banks and the financial servic-es prioritize and implement the short-term and long-term interest rates as well as the overall structures of interest rates.

4.2.6 Identify and evaluate the different types of international institutions and the services they provide for the development of the economy.


Not applied in this course.



4.4 Interpersonal Skills and Responsibilities4.4.1 Analyze, evaluate and implement qualitative and quantitative findings.

5. STUDY PLAN

The course targets the study plan below. Implementation may vary somewhat depending on the progress and needs of students. For example, some topics may be allocated more or less.


1 Overview of the Financial Markets and Institutions 1 4.1.1,4.1.2, 4.2.1 1.5

2 Overview of the Financial Markets and Institutions 1 4.1.1, 4.1.2 1.53 The Federal Reserve and Its Powers 2 4.2.2, 4.2.5 1.54 The National Bank of Cambodia (NBC) 2 4.2.2, 4.2.5 1.5

5 The Fed and Interest Rates 3 4.2.2, 4.1.1, 4.1.5 1.5

6 The Level of Interest Rates 4 4.1.4 1.57 Bond Prices and Interest Rates 5 4.1.5 1.58 Bond Prices and Interest Rates 5 4.1.5 1.59 The Structure of Interest Rates 6 4.1.4, 4.1.5 1.5

10 Financial Markets: Money Markets 7 4.1.2, 4.1.4 1.5

11 Financial Markets: Bond Markets 84.1.2, 4.1.4,

4.1.5, 4.2.51.5

12 Financial Markets: Bond Markets 84.1.2, 4.1.4,

4.1.5, 4.2.51.5

13 Financial Markets: Mortgage Markets 9 4.1.4, 4.1.5, 4.2.5 1.5

14 Financial Markets: Equity Markets 10 4.1.4, 4.1.5 1.515 Financial Markets: Equity Markets 10 4.1.4, 4.1.5 1.5

16 Financial Markets: Derivatives Markets Case of the Derivative Markets in Cambodia 11 4.1.4, 4.1.5 1.5

17 International Markets 12 4.2.2 1.518 International Markets: Case of ASEAN countries 12 4.2.2 1.519 Commercial Bank Operations 13 4.1.2, 4.1.3 1.520 Commercial Bank Operations: Case of Cambodia 13 4.1.2, 4.1.3 1.521 International Banking 14 4.2.6 1.522 Regulation of Financial Institutions 15 4.2.2, 4.2.3 1.5

23 The Regulation of Financial Institutions in Cambo-dia 15 4.2.2, 4.2.3 1.5

24 Financial Institutions: Thrift Institutions and Finance Companies 16 4.1.2, 4.2.3 1.5

25 Financial Institutions: Micro-Finance Institutions 16 4.1.2, 4.2.3 1.5

26 Financial Institution: Insurance Companies and Pension Funds 17 4.1.2, 4.2.3 1.5

27 Investment Banking 18 4.1.2, 4.2.3 1.5



28 Investment Companies 19 4.1.2, 4.2.3 1.529 Risk Management in Financial Institutions 20 4.1.2, 4.2.4 1.530 Risk Management in Financial Institutions 20 4.1.2, 4.2.4 1.5

Final Exam 3.0Total Hours 50

6. TEACHING METHODS

This course is primarily lecture based; assigned readings will support learning and serve as a reference to material covered in class. During class, approximately half of the class will be devoted to lecture with another half of the class for working on and reviewing the solutions to case studies and problem sets.

During the term there will be one assignment. The assignment topics can be selected from the sections on money markets, bond and equity and derivative markets that have been recently introduced in Cambodia. In addition, the sections on risk management and how the Cambodian financial markets can be assimilated into the ASEAN and international markets.




1. Participation 10% 4.1, 4.2, 4.42. In-class tests/Quizzes 20% All 4.1, All 4.2, All 4.43. Assignment 15% Selected from 4.1, 4.2, 4.44. Mid-Term Exam 25% All 4.1, All 4.25. Final Exam 30% All 4.1, All 4.2 and All 4.4



Textbook

1. Kidwell, Blackwell, Whidbee, and Sias (2017), Financial Institutions, Markets, and Money, New York, Wiley Publisher.

References

1. National Bank of Cambodia: NBC annual and quarterly reports, Statistics, etc.2. Financial Institutions in the ASEAN countries’ publications


Fourth Year: Cambodian Tax (ACCT 451)

CAMBODIAN TAXACCT 451


1. AIM

This course aims to give students knowledge and skills relating to the tax system as appli-cable to individuals and companies. There are two main goals. First, students will use the knowledge gained from the class to make own analysis to which taxes should be applied to individuals or companies. Second, students will be able to calculate the tax liabilities and know how to remit the taxes to the Cambodian tax authority.

Having covered the core areas of the basic taxes, the students should be able to compute tax liabilities, explain the basis of their calculations, apply tax planning techniques for com-panies and identify the compliance issues.


This course introduces candidates to the subject of taxation and provides the core knowl-edge of the underlying principles and major technical areas of taxation, as they affect the activities of individuals, employees and businesses. In this course, candidates are intro-duced to the rationale behind and the functions of the tax system. The course then consid-ers the separate taxes that an accountant would need to have a detailed knowledge of, such as tax on salary and fringe benefits, withholding tax, corporation tax liability and the value added tax liability. Cambodian tax system is still developing, and there is no personal income tax, which can be seen in the tax syllabus of other developed countries such as Singapore. In addition, withholding tax is one of the mechanisms used by the government of the developing countries to collect tax revenue from non-tax registered persons, and Cambodia is no exception. In such circumstances, students are introduced to “tax on salary and fringe benefits” and “withholding tax”.

Credits: 5

Lecture Hours: 75


Prerequisites

Students must have finished Financial Accounting 1 and 2 before attempting this course.


Cambodian Tax (ACCT 451)





The learning outcomes for this course cover the four main areas: Understanding of Cam-bodian tax system, understanding types of applicable taxes in Cambodia, doing own cal-culation of individual/company’s tax liabilities and being in compliance with Cambodian tax regulations. On successful completion of this course students should be able to:

4.1 Knowledge4.1.1 Discuss the operations and scope of the tax system4.1.2 Identify general issues in relation to Cambodia tax system and discuss

on how to be in compliance with the current tax law and regulations.4.1.3 Discuss on the tax planning of taxpayers to manage an optimal tax li-

abilities.

4.2 Cognitive Skills4.2.1 Determine and compute the tax on salary and fringe benefits of em-

ployees4.2.2 Determine explain and compute withholding taxes applicable to the

payment to a resident and nonresident taxpayer4.2.3 Compare and compute the effect of value added tax (VAT) on incorpo-

rated and unincorporated businesses4.2.4 Plan and compute the corporate income tax liabilities4.2.5 Plan and compute the other tax liabilities4.2.6 Explain the obligations of taxpayers and/or their agents and the implica-

tions of Noncompliance

4.3 Communication, Information Technology, and Numerical Skills4.3.1 Compute the relevant tax liabilities 4.3.2 Participate in a team work in a professional manners

4.4 Interpersonal Skills and Responsibilities4.4.1 Deal with tax officers and prepare for discussion on Cambodian tax is-

sues based on the current tax law and regulations.



5. STUDY PLAN



1

Cambodian Tax System - Function and Purpose of taxation

- GDT Structure - Different types of Taxes

Law on Taxation 4.1.1, 4.2.1, 4.3.1 1.5

2

Cambodian Tax System - Principle sources of tax law - System & hierarchy of reg-istration

- Tax avoidance & Tax eva-sion

Law on Taxation 4.1.2, 4.2.1, 4.3.1 1.5

3

Tax on Salary 1 - The scope of tax - Income subject to tax on salary

- Introduction to basic compu-tation of salary tax

Law on Taxation, Chapter 2, Provisions for the Tax on Salary.Prakas on Tax on Salary, Prakas No. 1173

4.1.2, 4.2.1, 4.3.1 1.5

4

Tax on Salary 2 - Comprehensive computation of tax on salary

- Allowance, fringe benefits, reimbursements


4.1.2, 4.2.1, 4.3.1 1.5

5

Tax on Salary 3 - Allowance, fringe benefits, reimbursements

- Conditions and computation of foreign tax credit


4.1.2, 4.2.1, 4.3.1 1.5

6

Tax on Salary 4 - Conditions and computation of foreign tax credit

- Tax planning for tax on sal-ary

Law on Taxation, Chapter 2, Provisions for the Tax on Salary.Prakas on Tax on Salary, Prakas No. 1173, all.

4.1.2, 4.2.1, 4.3.1 1.5

7

Withholding Tax 1 - Overview of withholding tax collection and payments

- Types of relevant income/payments.

Law on Taxation (Article 25-27, 33-35, 38-39, and 88)Prakas Tax on Profit (section 1.3-1.5, 8.2-8.7, 9.3)Point 1.E of N.L 048 MEF.TD 12/12/2003: on the important points of the Amendment of Law on Taxation and Other Related RegulationsPrakas 599 MEF.PK 15/7/2009: on the Deductible Expenses Related to With-holding Tax

4.1.2, 4.2.2, 4.3.1 1.5



8 Withholding Tax 2Introduction to withholding calculations

Same as above 4.1.2, 4.2.2, 4.3.1 1.5

9

Withholding Tax 3 - Review of withholding tax overview

- Introduction to common withholding tax issues

Same as above 4.2.2, 4.1.2, 4.3.1 1.5

10

Withholding Tax 4 - Practice of withholding cal-culations

- WHT issues when the recipi-ent receives a net amount.

- Use of permitted exemption.

Same as above 4.1.2, 4.2.2, 4.3.1 1.5

11

VAT 1 - Scope of VAT - Taxable supply and Non-Taxable supply

- Taxable person, Registration and Obligation

- Cancellation of VAT Regis-tration

Law on Taxation, Section 3,Art 55-84 No.114 ANKR.BK of Royal Government of Cambodia, dated 24 December 1999 Sub-Decree on Value Added TaxPrakas No.1031 MEF VAT 24 Dec 1998 on Value Added TaxPrakas No.281-27 dated April 01 on guidance of Sub-Decree No.114 on Value Added Tax

4.1.2, 4.2.3, 4.3.1 1.5

12

VAT 2 - Scope of VAT - Taxable supply and Non-Taxable supply

- Taxable person, Registration and Obligation

- Cancellation of VAT Regis-tration

Law on Taxation, Section 3,Art 55-84 No.114 ANKR.BK of Royal Government of Cambodia, dated 24 December 1999 Sub-Decree on Value Added TaxPrakas No.1031 MEF VAT 24 Dec 1998 on Value Added TaxPrakas No.281-27 dated April 01 on guidance of Sub-Decree No.114 on Value Added Tax

4.1.2, 4.2.3, 4.3.1 1.5

13

VAT 3 - VAT for Investment Enter-prise

- Time and place supply rules - Accepted methods of VAT Calculation

Prakas No.734 dated 01 September 2006 on Refund of Heavy QIP & Infrastruc-turePrakas No. 326 dated 05 June 2001 on Value Added Tax on Transportation SectorPrakas No.303 dated 23 May 2001 on Value Added Tax on Certain Imported Goods

4.1.2, 4.2.3, 4.3.1 1.5



14

VAT 4 - VAT for Investment Enter-prise

- Time and place supply rules - Accepted methods of VAT Calculation

Prakas No.734 dated 01 September 2006 on Refund of Heavy QIP & Infrastruc-turePrakas No. 326 dated 05 June 2001 on Value Added Tax on Transportation SectorPrakas No.303 dated 23 May 2001 on Value Added Tax on Certain Imported Goods

4.1.2, 4.2.3, 4.3.1 1.5

15

VAT 5 - Time of Supply - Tax Rate and Tax Base - Input and Output Taxes - Creditable Input Tax and Non-Creditable Input Tax

- Mixed Taxable and Non-Taxable Supply Input Tax

Prakas No.298 dated 17 June 2005 on Supporting IndustryPrakas No.004 dated 22 April 2005 on Value Added Tax Refund MechanismPrakas No.1190 dated 07 December 2009 on Value Added Tax for Public Pro-curementPrakas No. 288 dated 31 Mar 2000 on Credit for Using Telephone in BusinessPrakas No.605 dated 01 Sep 2000 Value Added Tax on Electricity Power

4.1.2, 4.2.3, 4.3.1 1.5

16

VAT 6 - Time of Supply - Tax Rate and Tax Base - Input and Output Taxes - Creditable Input Tax and Non-Creditable Input Tax

- Mixed Taxable and Non-Taxable Supply Input Tax

Prakas No.298 dated 17 June 2005 on Supporting IndustryPrakas No.004 dated 22 April 2005 on Value Added Tax Refund MechanismPrakas No.1190 dated 07 December 2009 on Value Added Tax for Public Pro-curementPrakas No. 288 dated 31 Mar 2000 on Credit for Using Telephone in BusinessPrakas No.605 dated 01 Sep 2000 Value Added Tax on Electricity Power

4.1.2, 4.2.3, 4.3.1 1.5

17

VAT 7 - VAT Refund - Tax Invoice - Valuation of supplies and imports

Prakas No.312 MEF.PK dated 19 March 2014 on the implementation VAT on import and supply of certain goods

4.1.2, 4.2.3, 4.3.1 1.5



18

VAT 8 - VAT for real estate, free goods, international trans-port

- Supplies to consumers - VAT for real estate, free goods, international trans-port

- Supplies to consumers

No.114 ANKR.BK of Royal Government of Cambodia, dated 24 December 1999 Sub-Decree on Value Added TaxPrakas No.1031 MEF VAT 24 Dec 1998 on Value Added Tax

4.1.2, 4.2.3, 4.3.1 1.5

19

VAT 9 - Zero-Rating of the Export of Goods and Services

- Special Treatment of VAT - Transfer of a Business - Accounting for VAT


4.1.2, 4.2.3, 4.3.1 1.5

20

VAT 10 - Adjustment of VAT Amount - VAT carried forward, refunds - Practice of VAT calculation - Case Study Practice of VAT


4.1.2, 4.2.3, 4.3.1 1.5

21

Tax on Profit 1 - Scope of tax on profit - Residency, real regime, estimated regime

- QIP implication - Basis of assessment of tax on profit

Law on Taxation, Chapter 1, Provision for the Tax on ProfitPrakas on Tax on Profit, Pra-kas No.1059 MEF.BK.TD, all.

4.1.2, 4.2.4, 4.3.1 1.5

22

Tax on Profit 2 - Tax Rate - Tax Year - Taxable Profit/ Incomes - Deductible/Non-Deductible Expense


4.1.2, 4.2.4, 4.3.1 1.5

23 Tax on Profit 3Deductible/Non-Deductible Expense


4.1.2, 4.2.4, 4.3.1 1.5

24

Tax on Profit 4Computations for Allowable Charitable Contribution, Limi-tation of Interest Expense


4.1.2, 4.2.4, 4.3.1 1.5



25

Tax on Profit 5 - Non-Deductible Expense - Deductible but subject to limitation

- Loss on a claim, Provision - Prepaid expense, Prelimi-nary Expense


4.1.2, 4.2.4, 4.3.1 1.5

26

Tax on Profit 6 - Tax Depreciation rules - Taxation for leases - Taxation on the transfer of buildings


4.1.2, 4.2.4, 4.3.1 1.5

27

Tax on Profit 7 - Special Depreciation - Carry forwards of losses - Foreign Tax Credit - WHT Credit


4.1.2, 4.2.4, 4.3.1 1.5

28

Tax on Profit 8 - WHT Credit - Capital vs. debt financing implications


4.1.2, 4.2.4, 4.3.1 1.5

29

Tax on Profit 9 - Comprehensive computation of ToP

- Capital vs. debt financing implications


4.1.2, 4.2.4, 4.3.1 1.5

30 Tax on Profit 10 - Comprehensive computation of ToP


4.1.2, 4.2.4, 4.3.1 1.5

31 Tax on Profit 11Comprehensive computation of ToP


4.1.2, 4.2.4, 4.3.1 1.5

32 Tax on Profit 12Comprehensive computation of ToP


4.1.2, 4.2.4, 4.3.1 1.5

33 Tax on Profit 13Taxation of dividends and transfer of shares


4.1.2, 4.2.4, 4.3.1 1.5



34

Tax on Profit 14 - General Rules on Capital Gain and Capital Loss

- Deductible and non-deducti-ble taxes


4.1.2, 4.2.4, 4.3.1 1.5

35 Tax on Profit 15 - Capital vs. debt financing implications


4.1.2, 4.2.4, 4.3.1 1.5

36 Tax on Profit 16 - Summary of Tax on Profit


4.1.2, 4.2.4, 4.3.1 1.5

37

Other Tax

Prepayment of Profit tax

Article 28 (New) of Law on TaxationPrakas No.001 MEFTD dated 02 Jan 2001 on the Payment of Prepayment Tax on ProfitPrakas No.305 MEFPTD dated 23 April 2008 on the Suspension of Prepayment Tax on Profit for Garments and Shoes Procedures for ExportPrakas No.988 MEFPK dated 23 Nov 2011 Delayed the Suspension of Prepay-ment Tax on Profit for Gar-ment and Shoes Procedure for Export on Prakas No.483 MEFPK dated 29 May 2009

4.1.2, 4.2.5, 4.3.1 1.5

38 Public lighting tax

Inter-Ministries Prakas on Management and Collection of Public Lighting Tax No.583 MEFTDPK Dated 30 July 1999Notification Letter on Man-agement and Collection of Public Lighting Tax No.004 MEF Dated 09 January 2002

4.1.2, 4.2.5, 4.3.1 1.5



39 Specific tax on certain Merchandise and Services/Excise Tax

Law on Taxation, Chapter 4, Art 85Prakas No.341 dated 36 May 1997 on the Specific Tax (SPT) on Certain Merchan-dise and ServicesSub-decree No.24, 03/03/2006, the Amendment SPT Rate Custom Duty and SPT on Telecom ServicePrakas No.114,19/02/2010 on the Revised SPT Rat for Local Beer ProceduresPrakas No.153, 15/02/2001, SPT On Entertainment Ser-vicesPrakas No.1133 dated 25/12/2003, the Guidance for Implementation SPT

4.1.2, 4.2.5, 4.3.1 1.5

40 Accommodation tax

Article 8 of Financial Act 2005Prakas 380 MEFTD dated 14 July 2005 on Implementation of Accommodation TaxPrakas 601 MEFPK Dated 23 Sep 2005 on the Post-ponement of the Implemen-tation of Accommodation Tax

4.1.2, 4.2.5, 4.3.1 1.5

41 Immovable Property tax

The Financial Act of 2010, Art 13-17Prakas No.493-MEF, dated 19/07/2010 on the Collection of Property TaxPrakas No.494-MEF, dated 19/07/2010 on the Creation of a Property Valuation Com-mittee for the Property TaxPrakas No.371-MEF, dated 5/2011 on the Basis for Tax Calculation of the Immovable Property

4.1.2, 4.2.5, 4.3.1 1.5

42

Obligation of Taxpayers 1 - Registration - Monthly and annual tax filling

Law on Taxation, Chapter 5, Provision on Tax Rules and ProceduresPrakas on Tax on Profit, Prakas No.1059 MEF.BK.TD, Chapter 13

4.1.2, 4.2.6, 4.3.1 1.5

43 Obligation of Taxpayers 2 - Bookkeeping


4.1.2, 4.2.6, 4.3.1 1.5



44

Obligation of Taxpayers 3 - The right of taxpayer - The power of tax authority - Tax audit


4.1.2, 4.2.6, 4.3.1 1.5

45

Obligation of Taxpayers 4 - Penalties and enforcement - System of tax payment and dates

- Procedures for appeals and disputes

Law on Taxation, Chapter 5, Provision on Tax Rules and Procedures

Prakas on Tax on Profit, Prakas No.1059 MEF.BK.TD, Chapter 13

4.1.2, 4.2.6, 4.3.1 1.5

46

Tax Avoidance, Common Tax Issues, Errors, Disputes and Resolutions (1) - Tax Planning for Corporate and for QIP

- Common issues, errors and disputes regarding tax on profit, tax on salary, with-holding taxes, and docu-mentation

- Common causes and pro-ceedings of tax audits

General Discussions 4.1.2, 4.1.3, 4.3.1, 4.4.1 1.5

47

Tax Avoidance, Common Tax Issues, Errors, Disputes and Resolutions (2) - Tax Planning for Corporate and for QIP

- Common issues, errors and disputes regarding tax on profit, tax on salary, with-holding taxes, and docu-mentation

- Common causes and pro-ceedings of tax audits

General Discussions 4.1.2, 4.1.3, 4.3.1, 4.4.1 1.5

48 Review (1) All 4.1,All 4.2, 4.3.1, 4.4.1 1.5

49 Review (2) All 4.1,All 4.2, 4.3.1, 4.4.1 1.5

50 Review (3) All 4.1,All 4.2, 4.3.1, 4.4.1 1.5

51 Review (4) All 4.1,All 4.2, 4.3.1, 4.4.1 1.5

52 Review (5) All 4.1,All 4.2, 4.3.1, 4.4.1 1.5

Total Hours 75



6. TEACHING METHODS

This course is primarily lecture and assignment based; assigned readings will support learn-ing and serve as a reference to materials covered in class. During class, approximately one hour of the total class will be devoted to lecture with another 30 minutes of the class will be for practices and quizzes.

During the term, there will be six assignments and and seven quiz assigned to students. For the first topic, a first assignment requires each student to individually research and a short speech on the operations of the Cambodian tax system since 2016 (e.g. how to classify tax-payers and the general obligations of a taxpayer). For the second to the sixth assignments, the students will require to do practice at home and submit them as assignments for topics covering WHT, VAT, TOI and the tax audit process.



Assessment Learning Outcome Assessed1. Participation 20% all the learning outcome2. In-class tests 20% 4.2.1, 4.2.2, 4.2.3, 4.2.4, 4.2.53. Assignments 15% 4.2.1, 4.2.2, 4.2.3, 4.2.4, 4.2.54. Midterm exam 20% 4.2.1, 4.2.2, 4.2.35. Final exam 25% 4.1.1, 4.2.1, 4.2.2, 4.2.3, 4.2.4, 4.2.5, 4.2.6, 4.1.3



Textbook

1. VDB Loi Cambodia, Cambodian Tax Student Study Text, Up to June 2018

References

1. Law on Taxation, promulgated by Royal Kram No. NS/RKM/0297/03 dated Febru-ary 24, 1997, and the Law on the Amendment of Law on Taxation, promulgated by Royal Kram No. NS/RKM/0303/010 dated March 31, 2003;

2. Sub-Decree on Value Added Tax No. 114 ANK/BK dated December 24, 1999;3. Prakas on Tax on Profit No.1059 SHV/BK/PD dated December 12, 2003, which

became effective from January 01, 2004;4. Prakas on Tax on Salary No. 1173,5. Other Notification/circular issued by the Ministry of Economic and Finance 6. Other related regulations (refers to the references in relevant sessions above)


Fourth Year: International Business Environment (MGMT 431)

INTERNATIONAL BUSINESS ENVIRONMENTMGMT 431


1. AIM

This course introduces international business as a disciplined and rigorous managerial pro-cess.

It examines the global environment and institutions in which businesses operate, with a strong emphasis on managerial implications.

In the final year of the Bachelor of Accounting and Finance Program, students should be able to build on the knowledge and skills learned in previous years to gain a total and inter-national business perspective.


This course covers the study of (1) the effects of the social systems within countries on the conduct of international business; (2) the major theories explaining international business transactions and the institutions influencing those activities; (3) the financial exchange sys-tems and institutions that measure and facilitate international transactions and (4) interna-tional activities that fall largely within functional disciplines. The key overarching objective, however, is to help students develop/sharpen the analytical, critical thinking, communica-tion and teamwork skills that are critical for corporate as well as entrepreneurial careers.


Prerequisites

There are no prerequisites for this course. However, students should have studied Market-ing, History, Political Science, Microeconomics and Macroeconomics.


International Business Environment (MGMT 431)

Marketing(MKTG 101)



History: Colonialism and Trade Empires in

Asia (HIST 121)





4.1 Knowledge4.1.1 Describe the different challenges businesses face when they operate in

an international environment;4.1.2 Describe the various cultural, political and legal issues that impact inter-

national business activity;4.1.3 Identify the international institutions and practices that impact interna-

tional business;4.1.4 Outline trade and investment theory, foreign exchange and the determi-

nation of foreign exchange rates;4.1.5 Describe the interaction of business and government as they relate to

international business;4.1.6 Explain the management implications of international business strategy

and operations.

4.2 Cognitive Skills4.2.1 Improve their analytical, critical thinking and teamwork skills.4.2.2 Analyse and discuss the major international issues of relevance to the

world they live in, e.g. globalisation, free trade vs protectionism, culture and ethics in doing Business abroad, pros and cons of foreign invest-ment, regional economic Integration.

4.3 Communication, Information Technology, and Numerical SkillsNone

4.4 Interpersonal Skills and Responsibilities4.4.1 Exhibit a professional and ethical attitude toward peers, lecturer. 4.4.2 Deliver oral presentation of their ideas through practice in debates, on-

going class discussions and team presentations.

5. STUDY PLAN



1 Argument MappingDebating

Pages 11-15 IBE Lecture Notes 4.2.1 1.5

2 Globalisation International Business: An Asian Perspective, Ch. 1 4.1.1, 4.1.3 1.5

3 GlobalisationNational Differences in Political Economy

International Business: An Asian Perspective, Ch. 1& 2 4.1.1, 4.1.3 1.5

4 National Differences in Political Economy

International Business: An Asian Perspective, Ch. 2 4.2.1 1.5



5 Culture

International Business: An Asian Perspective, Ch. 2Lee Kuan Yew: The man and his ideas, Reading no. 8: Culture, the X-factor

4.1.1, 4.1.3 1.5

6 CulturePresentation Ch1Presentation Ch2

International Business: An Asian Perspective, Ch. 3Lee Kuan Yew: The man and his ideas, Being a Hard Na-tion

4.1.1, 4.1.2, 4.2.1, 4.4.1 1.5

7 Culture

International Business: An Asian Perspective, Ch. 3Lee Kuan Yew: The man and his ideas, The Difference between the Malays and the Chinese

4.1.1, 4.1.2 1.5

8

CultureDEBATE NO. 1: THB a demo-cratic political system is a necessary and sufficient condi-tion for sustained economic progress.

International Business: An Asian Perspective, Ch. 3

Lee Kuan Yew: The man and his ideas, Universality of

Democracy?

4.1.1, 4.1.2, 4.2.1,4.2.2, 4.4.1, 4.4.2

1.5

9 Presentation Ch3 Ethics in IB


4.1.1, 4.1.2, 4.2.1,4.2.2, 4.4.1, 4.4.2

1.5

10 Ethics in IB International Business: An Asian Perspective, Ch. 4

4.1.1, 4.1.24.4.1

1.5

11

International Trade TheoryDebate 2: THB In order to maximize profits, an interna-tional business should not be too concerned about ethics.


4.1.44.1.1, 4.1.2, 4.2.1,4.2.2, 4.4.1, 4.4.2

1.5

12

International Trade TheoryPresentation Ch4TEST NO. 1 which covers Chapters 1-4 is held during Last lecture w/c 5 Feb.


4.1.4

4.4.11.5

13

International Trade TheoryDebate 3: THB Free trade will bring more benefits to Cambo-dia than protectionism.


4.1.44.1.1, 4.1.2, 4.2.1,4.2.2, 4.4.1, 4.4.2

1.5

14 The Political Economy of Inter-national Trade


15 The Political Economy of Inter-national Trade


16 The Political Economy of Inter-national TradePresentation Ch5


4.1.54.1.1, 4.1.2, 4.2.1,4.2.2, 4.4.1, 4.4.2

1.5



17

Foreign Direct Investment (FDI)Debate 4: A country’s level of corruption seriously affects that country’s ability to attract FDI.


4.1.44.1.1, 4.1.2, 4.2.1,4.2.2, 4.4.1, 4.4.2

1.5

18

Foreign Direct Investment (FDI)DEBATE NO. 5: THB Currently, Cambodia has the potential to attract a lot of FDI.


4.1.44.1.1, 4.1.2, 4.2.1,4.2.2, 4.4.1, 4.4.2

1.5

19 Foreign Direct Investment (FDI)Presentation Ch6


4.1.4

4.2.1, 4.4.11.5

20 Regional Economic IntegrationPresentation Ch7


4.1.54.2.1, 4.4.1

1.5

21 Regional Economic Integration International Business: An Asian Perspective, Ch. 8 4.1.5 1.5

22

DEBATE NO. 6: THB Cambo-dia will stand to gain a lot from the AEC.REVIEW


4.1.54.1.1, 4.1.2, 4.2.1,4.2.2, 4.4.1, 4.4.2

1.5

23 The Foreign Exchange (FX) MarketPresentation Ch8


4.1.4

4.2.1, 4.4.11.5

24 The Foreign Exchange (FX) Market


25 The Foreign Exchange (FX) MarketPresentation Ch9

International Business: An Asian Perspective, Ch. 9,

4.1.44.2.1, 4.4.1

1.5

26 The International Monetary System

International Business: An Asian Perspective, Ch. 10 4.1.3, 4.1.5 1.5

27

The International Monetary SystemDebate 7: Cambodia’s dollari-zation is good.


4.1.3, 4.1.54.1.1, 4.1.2, 4.2.1,4.2.2, 4.4.1, 4.4.2

1.5

28 The International Monetary System

International Business: An Asian Perspective, Ch. 10 4.1.3, 4.1.5 1.5

29 The International Monetary SystemPresentation Ch10


4.1.54.2.1, 4.4.1

1.5

30 The Global Capital Market International Business: An Asian Perspective, Ch. 11 4.1.3 1.5

31 The Global Capital Market International Business: An Asian Perspective, Ch. 11 4.1.3 1.5

32 The Global Capital MarketPresentation Ch11


4.1.34.2.1, 4.4.1

1.5

33 International Business StrategyReview


34 International Business Strategy International Business: An Asian Perspective, Ch. 12 4.1.6 1.5

35 International Business Strategy International Business: An Asian Perspective, Ch. 12, 4.1.6 1.5



36

Catch Up session or forward to chapter 14TEST No. 2 is held during first lecture w/c 9 April Ch. 12 Presentation

4.2.1, 4.4.1 1.5

37

Debate no. 8THB Thailand could have avoided being the first country to go into the Asian Financial crisis of 1997

4.2.1, 4.4.1 1.5

38 Catch Up session or forward to chapter 14 1.5

39 Entry Strategies International Business: An Asian Perspective, Ch. 14 4.1.6 1.5

40

Entry StrategiesDEBATE NO. 9: THB a JV is preferable to FDI for a foreign firm wanting to invest in Cam-bodia.

International Business: An Asian Perspective, Ch. 14Presentation Ch14, d15

4.1.64.2.1, 4.4.1

1.5

41 Exporting International Business: An Asian Perspective, Ch. 15 4.1.6 1.5

42 ExportingPresentation Ch14


4.1.64.2.1, 4.4.1

1.5

43 Exporting International Business: An Asian Perspective, Ch. 15 4.1.6 1.5

44 Global ProductionPresentation Ch15


4.1.64.2.1, 4.4.1

1.5

45 Global ProductionPresentation Ch16


4.1.64.2.1, 4.4.1

1.5

46 Global Marketing and R&DTEST No. 3 is held during first lecture w/c 7 May


4.1.64.2.1, 4.4.1

1.5

47 Global Marketing and R&DPresentation Ch17


4.1.64.2.1, 4.4.1

1.5

48

HRM DEBATE NO. 10: THB a polycentric staffing approach is the most appropriate one for foreign firms operating in Cambodia.

International Business: An Asian Perspective, Ch. 17 &

18

4.1.64.2.1, 4.4.1

1.5

49 Presentation Ch18 International Business: An Asian Perspective, Ch. 18 4.2.1, 4.4.1 1.5

50 REVIEW for final exam 4.4.1Total Hours 75

6. TEACHING METHODS

This course uses lecture/discussion, experiential learning (computer simulation) and as-signments; assigned readings will support learning and serve as a reference to material covered in class. During class, a varying (but at least 50%) percentage of the class will be devoted to the lecture/discussion with the balance of the class devoted to students’ individ-



ual presentations followed by Q&A and class discussion of the Critical Thinking questions in the textbook. Throughout the semester, some class time will be used for in-class tests.

During the term, there will be two assignments.

First assignment (debate): each group will be divided into debating teams of 4. Each team will prepare for and participate in one debate (either on the affirmative side or on the negative side) on issues dealing with international business. The allocation of motions to the two opposing teams will be done via a lottery. Each debater will be evaluated individu-ally according to the debate marking grid on p. 11. Each debater has to speak for between 4-6 minutes. The sequence is A1, N1, A2, N2, A3, N3, A4, N4. Beware of the 3 Ms (Matter, Manner, Method).

Second Assignment (Preparation and Presentation of Answers to Critical Thinking Questions): every team will also be responsible for analysing Critical Thinking Questions shown at the end of each chapter in the textbook and presenting the answers, including the mind map (one question per student). Each presenter has to speak for between 4-6 min-utes. Which question is done by which student is left up to each team to work out among themselves but every presenter must choose a different question from the other people. Each presenter must prepare and show slides.

By the day of the deadline, each member of the team is responsible for recording and up-loading onto youtube the oral presentation of his/her answer to the case study question she has chosen (in consultation with all his or her teammates). It is each student’s responsibility to email the youtube link to the lecturer by the deadline. Failure to do so by the deadline (5:00 p.m. SHARP on the day the presentation is supposed to take) will result in a mark of zero.



Assessment Learning Outcome Assessed1. Participation 2% 4.2.1, 4.4.12. In-class tests (10% x 3) 30% All 4.1, 4.4.13. Assignments 18% All 4.1, 4.2.1, 4.4.14. Mid Term Exam 25% All 4.1, 4.2.1, 4.4.15. Final exam 25% All 4.1, 4.2.1, 4.4.1



Textbook

1. Hill, Charles W; Wee, Chow-How; Udayasankar, Krishna. International Business: An Asian Perspective, 2n ed. McGraw-Hill. 2016.

References

1. Kotler, P. et al. Principles of Marketing: An Asian Perspective. 3rd ed. Pearson. 2012.

2. Kwang , H.K. et al, Lee Kuan Yew: The man and his ideas, Marshall Cavendish Editions, 1998


Fourth Year: Business Strategy (MGMT 421)

BUSINESS STRATEGYMGMT 421


1. AIM

This capstone course focuses on the strategic management process. It involves the evalu-ation of the global business environment, selection of strategic alternatives, formulation and implementation of the strategic plan, and analysis of firm performance.

The course aims to introduce students to the basics of how business organizations in dif-ferent industries are managed and position themselves in the business environment, with a special focus on the role played by a firm’s strategy.

The course intends to develop students’ analytical skills, teamwork, as well as oral and writ-ten communication and presentation skills.


Strategic management is concerned with how a firm sets its direction, chooses its business activities, and establishes and defends its position in a competitive market. Therefore, lec-tures will introduce students to concepts and tools that will help them to develop an under-standing of how strategies are formed and managed, and how competitive advantage might be created and sustained. Case studies will, then, examine a variety of management pro-cesses from planning to execution and will offer students an opportunity to critically reflect about issues including long-term planning, corporate social responsibility, diversification, and building dynamic capabilities through the application of strategic frameworks. Finally, through strategy consulting projects, students will translate the abstract strategy concepts into real-life conditions and strategy recommendations for their selected project companies.

Credits: 5

Lecture Hours: 75




Principles of Management(MGMT 201)

AccountingInformation Systems

(ACCT 331)

INTRODUCTION TO COMPUTER

SCIENCE COCS 101

LEADERSHIP PHI-LOSOPHYPHIL 111


Marketing (MKTG 101)



Prerequisites

Students should have an understanding of economics, organizational behavior, business ethics, marketing, public relations and law. Therefore, before studying this class, students shall have passed the following courses: Macroeconomics, Microeconomics, Finance 1, Advanced Financial Accounting, Accounting for Management, Accounting Information Sys-tems, Management (FAB), Marketing, and Business Law.



4.1 Knowledge4.1.1 Explain the complex strategy development process;4.1.2 Summarize how a firm sets its direction, chooses its business activities,

and defends its position in a competitive market; and4.1.3 Identify the strategies of major corporations in a wide range of business

practices and industry contexts.

4.2 Cognitive Skills4.2.1 Analyze the means through which firms organize their business strat-

egy efforts across a broad range of business contexts; 4.2.2 Examine an business world problem that is unstructured and ambigu-

ous;4.2.3 Evaluate a firm’s strategy using qualitative and quantitative techniques

that help strategy managers understand value from the perspectives of target markets whose perceptions and preferences vary;

4.2.4 Formulate a business strategy that integrates relevant marketing, sales, operations and customer service aspects of a business, using process thinking skills needed for creating, capturing, delivering, and sustain-ing value across markets in which the organizations perform business activities; and

4.2.5 Compose a strategy proposal that is well written, well organized, objec-tive and persuasive.

4.3 Communication, Information Technology, and Numerical Skills4.3.1 Present case studies and project milestones in PowerPoint slides with

a clear structure and a professional format.

4.4 Interpersonal Skills and Responsibilities4.4.1 Solve strategic business issues with structured problem solving ap-

proach;4.4.2 Assess the role of perception and perception filters in individual and

group decision making processes;4.4.3 Utilize effective teamwork skills through performance and evaluations

of team assignments.4.4.4 Communicate business and strategy ideas by using the Pyramid Prin-

ciple.



5. STUDY PLAN



1 General introduction and Method of Study 4.1.1 1.52 What is Strategy and Why Is It Important? Chapter 1 4.1.1 1.5

3 Introduction to Strategy Project, teams and companies: Initial research Chapter 1 4.1.1 1.5

4 Charting a Company's Direction: Its Vision, Mission, Objectives, and Strategy Chapter 2 4.1.1 1.5

5 Case studies - Teams 1 & 2: AirBnB in 2016 / Mystic Monk Coffee Chapter 2 4.1.1,4.1.2,

4.1.3 1.5

6 Introduction of the project companies: basic fact & figures, vision, mission, core values Chapter 2 4.1.2, 4.1.3 1.5

7 Evaluating a Company's External Environ-ment Chapter 3 4.1.2 1.5

8 Case studies - Teams 3 & 4: Competition in the craft beers / South African wine industry Chapter 3 4.1.3 1.5

9 Analyzing project company's external factors with PESTEL, 5 Forces, Strategic Group Map

Chapter 3 4.1.2 1.5

10 Evaluating a Company's Resources, Capa-bilities, and Competitiveness Chapter 4 4.1.2,4.4.1,

4.4.2 1.5

11 Case studies - Teams 5 & 6: Under Armour / Lululemon Chapter 4 4.1.3,

4.4.1, 4.4.2 1.5

12 Analyzing project company's internal fac-tors e.g. with SWOT and Value Chain Chapter 4 4.2.1, 4.1.2 1.5

13 The Five Generic Competitive Strategies Chapter 5 4.1.2, 4.2.1, 4.1.3 1.5

14 Case studies - Teams 7 & 8: Fitbit / GoPro Chapter 5 4.1.3, 4.4.3, 4.4.4 1.5

15 Understanding current strategic direction with 5 generic competitive strategies model Chapter 5 4.1.2,

4.1.3, 4.2.3 1.5

16 Strengthening a Company's Competitive Position: Strategic Moves, Timing… Chapter 6 4.4.1, 4.4.2 1.5

17 Case studies - Teams 9 & 10: Tesla / Ford Chapter 6 4.4.3, 4.4.4 1.5

18 Assessing SERVQUAL for strengthening competitive advantage of project compa-nies

Chapter 6 4.4.2, 4.2.3, 4.2.1 1.5

19 Reviewing chapters 1-6, Q&A Chapter 6

4.1.1, 4.1.2, 4.1.3, 4.2.1, 4.2.2,

4.2.3,4.2.4

1.5

20 Case studies - Teams 11 & 12: Etsy inc / Rozen Hotels Chapter 6 4.1.3 1.5



21 Continuing with SERVQUAL model and survey experiences Chapter 6 4.2.3,

4.2.1, 4.2.2 1.5

22 Review 1.5

23 Strategies for Competing in International Markets Chapter 7 4.1.2, 4.2.1 1.5

24 Case studies - Teams 1 & 2: Consulting Project Companies Chapter 7 4.1.3,

4.2.2, 4.2.1 1.5

25 Continuing with SERVQUAL model and survey experiences Chapter 7

4.4.2, 4.4.1,

4.2.1, 4.2.31.5

26 Corporate Strategy: Diversification and the Multibusiness Company Chapter 8 4.2.1,4.2.2,

4.1.2,4.1.3 1.5

27 Case studies - Teams 3 & 4: Consulting Project Companies Chapter 8

4.1.3,4.3.1, 4.4.1,

4.4.3,4.4.41.5

28 SERVQUAL surveys completed and raw data shared with teams Chapter 8 4.2.3,

4.2.1, 4.4.2 1.5

29 Ethics, Corporate Social Responsibility, Environment and Strategy Chapter 9 4.4.2, 4.2.2 1.5

30 Case studies - Teams 5 & 6: Consulting Project Companies Chapter 9

4.1.3,4.3.1, 4.4.1,

4.4.3,4.4.41.5

31 SERVQUAL simple analysis and presenting initial findings Chapter 9 4.2.4, 4.2.5 1.5

32 Building an Organization Capable of Good Strategy Execution Chapter 10

4.1.3,4.3.1, 4.4.1,

4.4.3,4.4.41.5

33 Case studies - Teams 7 & 8: Consulting Project Companies Chapter 10 4.1.3 1.5

34 SERVQUAL analysis and industry compari-sons Chapter 10 4.1.3 1.5

35 Managing Internal Operations: Actions That Promote Strategy Execution Chapter 11 4.1.3 1.5


37 Synthesizing findings & drafting project recommendations Chapter 11 4.2.4, 4.2.5 1.5

38 Corporate Culture and Leadership: Keys to Good Strategy Execution Chapter 12 4.2.3,4.4.3,

4.2.4 1.5


40 Developing strategy recommendations Chapter 12 4.2.4,4.2.5 1.5

41 Finalizing strategy recommendations / Strategy project final presentations Chapter 12 4.2.4,4.2.5 1.5



44 Strategy project final presentations 4.3.1,4.4.4 1.545 Strategy project final presentations 4.3.1,4.4.4 1.546 Strategy project final presentations 4.3.1,4.4.4 1.5



47 Strategy project final presentations 4.3.1,4.4.4 1.548 Strategy project final presentations 4.3.1,4.4.4 1.549 Review All 1.550 Review All 1.5

Total Hours 75

* During the semester, company or market visits (e.g., for ServQual surveys) or a business seminar to be organized for 3 hours to observe and experience the real-life conditions for strategy management.

6. TEACHING METHODS

TThe teaching methodology will aim at promoting critical thinking among the students and stimulating student participation during the classes. The students’ knowledge will be peri-odically reviewed by class presentations and the quizzes.

Since there will be 3 contact moments (classes) per week, this course will combine 3 differ-ent learning formats:

1st class in the week will be lecturing by covering one chapter from the textbook. The lecturer will aim at connecting the theory with daily practices in corporate life. Textbook ma-terial and lectures will be assessed by a mid-term exam (20% of the final grade) and a final exam (20% of the final grade).

2nd class in the week will be case studies. Student teams with +/- 4 students (+/- 12 teams per class) will be assigned to the case studies from the textbook. Every week 2 teams will present their cases shortly (+/- 30 minutes) and the lecturer will link the textbook topics with the case studies by stimulating and moderating class discussions. Each team will present 2 cases throughout the semester and this will be 20% of their final grade.

3rd class in the week will be a “strategy consulting project”. Student teams with 3-5 members (+/- 12 teams per class) will work on a “strategy project” as if they are consulting teams. The lecturer will, in consultation with the school management, identify companies (e.g. from banks, insurance, telecom, utilities, retail, travel) and assign them to the student teams. Teams will work on a “strategy analysis/recommendation document” as if they work in a strategy consulting company. The lecturer will define weekly project work and delivera-bles that will be used as a basis for the final document. Teams will try to understand “as-is” situation in their project companies and will try to develop “to-be” recommendations and discuss it during the class hours. Teams thus will apply their weekly learnings into weekly actions and will also learn from each other’s work. Their final document will be a 15-25 PowerPoint pages, selected from weekly assignments, and will form a corporate strategy analysis/recommendation document to be presented in the classroom. Team’s weekly per-formance and their final presentation will count as 20% of their grade.

Hence, combining 3 different formats will engage the students actively to the course mate-rial and will strengthen their teamwork and presentation skills which will soon be required for their corporate jobs.




Assessment Learning Outcome Assessed1. Midterm exam 20% 4.1.1 - 4.1.3, 4.2.1 - 4.2.42. Case presentations or assignments (team) 20% All3. Consulting project or assignments (team) 20% All4. Final exam 20% All5. Participation 20% 4.3.1, 4.4.1, 4.4.3, 4.4.4



Textbook

1. Thompson, Peteraf, Gamble, and Strickland (2017). Crafting & Executing Strategy: The Quest for Competitive Advantage: Concepts and Readings, 21st (International Student) Edition.

References

1. Harvard Business Review (2011). HBR’s 10 Must Reads on Strategy.2. Michael E. Porter, Competitive Strategy, Free Press, New York, 1980


Fourth Year: Team Psychology (PSYC 411)

TEAM PSYCHOLOGYPSYC 411


1. AIM

This course aims to develop knowledge about group dynamics and skills in interpersonal behaviour and communication by analysing potential problems in team processes and re-flecting on own interpersonal behavioural tendencies in order to be able to create and main-tain a professional working environment.

Soft skills such as communication, teamwork and conflict resolution are an essential part of a successful business and being a professional. Soft skills are detrimental for an efficient output from employees and improves leadership abilities such as negotiating, motivating and empathy. This makes it an essential skill for our graduates where they need to have clear insights in their own behaviour and the theories of group dynamics in order to maintain and influence professional relationships, create efficient team processes and successfully managing teams.


This course focuses on group dynamics, interpersonal behaviour and communication by using theories of the social psychology, the interpersonal Circumplex of Leary, and active listening techniques.

Credit: 1

Lecture Hours: 15


Prerequisites

Students should have successfully finished Psychology and Principle of Management be-fore entering the course Team Psychology.

Team Psychology (PSYC 411)

Principles of Management(MGMT 201)

Psychology (PSYC 101)




The learning outcomes of this course focuses on three main area’s: Group Dynamics, Inter-personal behaviour and communication. On successful completion of this course, students will be able to:

4.1 Knowledge4.1.1 Describe different team roles and the effects of team diversity4.1.2 Explain the interpersonal Circumplex of Leary4.1.3 Illustrate different effects of power and influence on teams4.1.4 Explain team decision making fallacies

4.2 Cognitive Skills4.2.1 Analyse interpersonal behaviour according the Circumplex of Leary4.2.2 Apply active listening skills in communication4.2.3 Identify possible problems and interventions in team processes4.2.4 Apply theories of motivation and rewards in managing teams4.2.5 Create ways of making a team more efficient by using theories of group

dynamics

4.3 Communication, Information Technology, and Numerical Skills4.3.1 Participating in teams in a professional setting4.3.2 Communicate according to the principles of active listening

4.4 Interpersonal Skills and Responsibilities4.4.1 To reflect on own interpersonal behaviour in teams4.4.2 Able to see human behaviour as a complex interaction between envi-

ronment, social influences and biological predisposition

5. STUDY PLAN


Lecture Topic Reading Learning Outcome Hours1 Course introduction 4.3.4 1.5

2 Group Dynamics: Roles and Diversity 13 4.1.1, 4.2.3, 4.2.5, 4.4.1, 4.4.2 & 4.3.1 1.5

3 Interpersonal Behaviour: Circumplex of Leary 4.1.1, 4.1.2, 4.2.1, 4.2.3,

4.2.5, 4.3.1, 4.4.2 & 4.3.1 1.5

4 Interpersonal Behaviour: Circumplex of Leary 4.1.1, 4.1.2, 4.2.1, 4.2.3,

4.2.5, 4.3.1, 4.4.2 & 4.3.1 1.5

5 Group Dynamics: Power and Influ-ence 8 4.1.1, 4.1.3, 4.2.3, 4.2.5,

4.4.1, 4.4.2 & 4.3.1 1.5

6 Group Dynamics: Decision making 9 4.1.1, 4.1.4, 4.2.3, 4.2.5, 4.4.1, 4.4.2 & 4.3.1 1.5

7 Group Dynamics: Motivation and Rewards 16 4.1.1, 4.2.3, 4.2.4, 4.2.5,

4.4.1, 4.4.2 & 4.3.1 1.5



8 Communication: Active Listening 6 4.1.1, 4.2.2, 4.2.3, 4.2.5, 4.3.2, 4.4.2 & 4.3.1 1.5

9 Communication: Active Listening 6 4.1.1, 4.2.2, 4.2.3, 4.2.5, 4.3.2, 4.4.2 & 4.3.1 1.5

10 Course review All of 4.1, 4.2 & 4.3 1.5Total Hours 15

6. TEACHING METHODS

This course is primarily lecture based. Assigned readings will support topics covered in class and a workbook will further support learning. Lectures will have an emphasis on in-teractive group practices were around half of the lecture will be lecture based and the other half will focus on class assignments, group discussions and practising with soft skills.

During the term there will be one assignment.

For this assignment students have to reflect on their own interpersonal behaviour and put this in context of group dynamics. The assignment will be an essay describing own team role preference according the Circumplex of Leary and an analysis of the potential strengths and challenges this can give in teams when taking group dynamics into account.



Assessment Learning Outcome Assessed1. Participation 20% 4.3.1, 4.4.12. In-class tests/Quizzes 20% 4.1, 4.2 & 4.33. Assignment 25% 4.1, 4.2 & 4.34. Midterm exam 10% 4.1, 4.2.1, 4.2.3, 4.2.5 & 4.35. Final exam 25% 4.1, 4.2 & 4.3



Textbook

1. Levi, Daniel, Group Dynamics for Teams, 5th Edition, Sage Publications, London, 2016.

References

1. Gleitman, Henry, et al, Psychology, 8th Edition, W.W. Norton & Company, New York, 2011.

2. Goleman, Daniel, Working with Emotional Intelligence, New York, 1998.


Appendix 1

APPENDIX 1

BACHELOR OF ACCOUNTING AND FINANCE COURSES AND CREDITS

131 CREDITS

Course Class Hours Credits

Ministry of Education

Foundation Year Requirement

IFAC International Education Stand-ard Requirement1

Draft KICPAA Curriculum2

CAT or ACCA

Course3

First YearEnglish for Aca-demic Purposes 1 (ENGL 111)

45 3 Yes: Foreign Lan-guage Yes, IES 3 p7, (b)(ii) No No

English for Aca-demic Purposes 2 (ENGL 112)

45 3 Yes: Foreign Lan-guage Yes, IES 3 p7, (b)(ii) No No

Statistics 1: Founda-tions in Statistics (STAT 111)

45 3 Yes: Math, Science Yes, IES 3 p7, (a)(i), (d)(vi)

Yes (Statistics for Account-

ancy)No

Statistics 2: Quan-titative Methods for Business (STAT 112)

45 3 Yes: BA Course Yes, IES 3 p7, (a)(i), (d)(vi)

Yes (Statistics for Account-

ancy)No

Cambodian Studies (HIST 111) 45 3 Yes: Arts and Hu-

manities None No No


45 3 Yes: Math, Science Yes IES 2 p7 (h)(ii), (h)(iii) No No


45 3 Yes: Arts and Hu-manities None No No

Leadership Philoso-phy (PHIL 111) 45 3 Yes: Arts and Hu-

manitiesYes IES 3 p7 (b)(vii),

(d)(iii), (d)(v) No No

Marketing (MKTG 101) 45 3 Yes: BA Course

Yes IES 3 p7(a)(i)

No No


45 3 Yes: Social Science None No No

Psychology (PSYC 101) 45 3 Yes: Social Science Yes, IES 3 p7, (b)(i),

(b)(vi), (b)(vii) No No

Second Year

English for Account-ing 1 (ENGL 221) 37.5 2.5 No Yes, IES 3 p7 (b)(ii),

(b)(iii), (b)(iv) No No

English for Account-ing 2 (ENGL 222) 37.5 2.5 No Yes, IES 3 p7 (b)(ii),

(b)(iii), (b)(iv) No No

Microeconomics (ECON 201) 75 5 No Yes IES 2 p7 (j)(i),

(j)(iii) No No

Macroeconomics (ECON 202 75 5 No Yes IES 2 p7 (j)(i),

(j)(ii) No No

Financial Accounting 1 (ACCT 211) 75 5 No Yes IES 2 p7 (a)(i),

(a)(ii) Yes Yes (CAT FA2)

Financial Accounting 2 (ACCT 212) 75 5 No Yes IES 2 p7 (a)(i),

(a)(ii), (a)(iv), (a)(v) Yes (8 Credits)Yes (CAT FFA and

ACCA F3)


Appendix 1

Principles of Man-agement (MGMT 201)

75 5 NoYes IES 2 p7 (f)(i), (f)(ii), (f)(iii), IES 3 p 7 (b)(i), (b)(vi), (b)(vii)

Yes (6 Credits)Yes (CAT FAB and

ACCA F1)

Management Ac-counting 1 (ACCT 221)

75 5 No Yes IES 2 p7 (b)(i),(b)(ii) Yes Yes (CAT

MA2)

Third Year

Management Ac-counting 2 (ACCT 321)

75 5 NoYes IES 2, p7 (b)

(i),(b)(ii), (b)(iii), (b)(iv), (b)(v)

Yes (8 Credits)Yes (CAT FMA and ACCA F2)

Behavioral Econom-ics (ECON 311) 15 1 No None No No

Business Ethics (MGMT 311) 45 3 No Yes IES 4 p11 a-c No

Yes (ACCA Ethics

Module)

Accounting Informa-tion Systems (ACCT 331)

75 5 No Yes IES 2 p7 (h)(i), (h)(ii), (h)(iii) Yes (6 Credits) No

Cambodian Busi-ness Law (LAWS 311)

75 5 NoYes IES 2 p7 (g)(i), (g)(ii); IES 3 p7 (a)(iii); IES 4p11 (c)(iii)

Yes (6 Credits)

Yes (Ex-emption

from ACCA F4)

Audit Theory and Practice (ACCT 341) 75 5 No

Yes IES 2 p7 (e)(i), (e)(ii), (e)(iii), (e)(iv), (e)(v), (f)(iv); IES 3 p7 (a)(ii), (c)(ii), (c)

(iii), IES 4 p 11 (a)(i), (a)(ii)

Yes (8 Credits) Yes (CAT FAU)

IFRS for SMEs (ACCT 311) 75 5 No Yes IES 2 p7 (a)(i),

(a)(ii), (a)(iv), (a)(v) No No

Finance 1 (FINC 301) 75 5 No Yes IES 2 p7 (c)(i),

(c)(ii),(c)(iii) Yes (6 Credits) Yes (CAT FFM)

Fourth Year

Finance 2 (FINC 401) 75 5 No

Yes IES 2 p7 (c)(i), (c)(ii),(c)(iii), (c)(iv),

(c)(v), (c)(vi)Yes (6 Credits) Yes (ACCA

F9)


75 5 No

Yes IES 2 p7 (a)(i), (a)(ii), (a)(iv), (a)

(v),(a)(vi); IES 3 p7(a)(ii), (c)(ii), (c)(iii)

Yes (8 Credits) Yes (ACCA F7)

Banking and Finan-cial Institutions and Services (FINC 411)

75 5 No None No No

Cambodian Tax (ACCT 451) 75 5 No

Yes, IES 2 p7 (d)(i), (d)(ii), (d)(iii), (d)(iv);

IES 3 p7 (a)(iii)Yes (8 Credits)

Yes (Ex-emption

from ACCA F6)

International Busi-ness Environment (MGMT 431)

75 5 No Yes IES 2 p7 (i)(i), (i)(ii), (i)(iii) Yes (8 Credits) No

Business Strategy (MGMT 421) 75 5 No

Yes IES 2 p7 (k)(i), (k)(ii), (k)(iii), (k)(iv),

(k)(v); IES 3 p7 (a)(i), (a)(ii), (a)(iv), (a)(v)

No

No, but covers

much of the ACCA

SBL

Team Psychology (PSYC 411) 15 1 No Yes, IES 3 p7, (b)(i),

(b)(vi), (b)(vii) No No


Appendix 1

1 IFAC IES Requirements

The International Federation of Accountants (IFAC) is the main international organization setting standards for professional accountant and audit organizations worldwide. For a professional accounting or audit association qualification to be recognized internationally, it is generally a necessary first step to be a recognized member of IFAC.

IFAC sets educational standards which list the competences required by professional ac-countants and auditors who wish to be internationally recognized by IFAC. These stand-ards are called International Education Standards (IES).

The IESs relevant to the bachelor of accounting and finance are IES 2, IES 3, and IES 4. The CamEd Bachelor of Accounting and Finance fulfills the educational requirements of each of these standards. However, the following IES requirements are not specifically matched to courses in the above table because they are taught more generally through a number of courses:

IES 3 (c)(i) Demonstrate a commitment to lifelong learning.

IES 3 (c)(iii) Set high personal standards of delivery and monitor personal performance, through feedback from others and through reflection.

IES 3 (c)(iv) Manage time and resources to achieve professional commitments.

IES 3 (c)(v) Anticipate challenges and plan potential solutions.

IES 3 (c)(vi) Apply an open mind to new opportunities.

IES 3 (d)(i) Undertake assignments in accordance with established practices to meet prescribed deadlines.

IES 3(d)(ii) Review own work and that of others to determine whether it complies with the organization’s quality standards.

IES 3 (d)(v) Apply delegation skills to deliver assignments.

2 Draft KICPAA Syllabus

Cambodians who act as a public accountant or auditor must be a member of the Kampu-chea Institute of Certified Public Accountants and Auditors (KICPAA). KICPAA requires that applicants to be a CPA in Cambodia hold an internationally recognized CPA or CA qualifi-cation. KICPAA does not currently have its own examination scheme, but it has regularly communicated that it will introduce its own examinations. KICPAA has not set out the bach-elor degree requirements for a candidate to sit its future exams. However, in 2010 KICPAA with World Bank advising produced a draft curriculum for a qualifying bachelor degree. To date, this draft was not adopted nor has it been amended or replaced. Nevertheless, the draft KICPAA remains the sole benchmarking reference for potential KICPAA educational requirements. As CamEd is eager to insure its graduates can meet local requirements, CamEd continues to benchmark this draft. The CamEd curriculum meets all of the require-ments of the KICPAA draft curriculum, except for the number of credit hours as disclosed in the table above.


Appendix 1

3 ACCA and CAT Courses

The Association of Chartered Certified Accountants (ACCA) is the largest international professional body for accountants and auditors. The ACCA provides examinations that lead to qualifications including a Certified Accounting Technician (CAT) qualification and a higher level professional qualification with the same name as the association “ACCA”. The ACCA qualification is currently accepted in Cambodia to admit Cambodians to KICPAA. The CamEd Bachelor of Accounting and Finance aims to prepare students for these pro-fessional exams, partly by including the ACCA exam syllabuses in this curriculum. Below is list of CAT and ACCA courses and the corresponding CamEd Bachelor of Accounting and Finance course that fully adopts the CAT/ACCA syllabuses:

CAT Exam CamEd Course

FA1 Recording Financial Transaction None (exemption from ACCA is claimed)MA1 Management Information None (exemption from ACCA is claimed)FA2 Maintaining Financial Records Financial Accounting 1MA2 Managing Costs and Finances Management Accounting 1FFA Financial Accounting Financial Accounting 2FMA Management Accounting Management Accounting 2FAB Accountant in Business Principles of ManagementFAU Theory and Practice of Audit Audit Theory and PracticeFFM Foundations in Financial Mgmt Finance 1

ACCA Exam CamEd Course

F3 Financial Accounting Financial Accounting 2FMA Management Accounting Management Accounting 2FAB Accountant in Business Principles of ManagementF4 Corporate and Business Law Exemption is claimed for Cambodia Business LawF5 Performance Management NoneF6 Taxation Exemption is claimed for Cambodian TaxationF7 Financial Reporting International Financial ReportingF8 Audit and Assurance NoneF9 Finance Management Finance 2Strategic Business Reporting NoneStrategic Business Leader (SBL) Business Strategy partially adopts SBLAdvanced Performance Management NoneAdvanced Financial Management None


Appendix 1

APPENDIX 2

CREDIT POLICIES IN CAMBODIA, THE UNITED STATES AND THE UK

As per a Ministry of Education presentation dated May 29, 2014, the credit requirements for institutions of higher education in Cambodia is as follows:

Cambodian Award of Credits

Type of Study/Learning Number of Credits Hours per TermLectures – In class teaching via lecture (face-to-face) 1 Credit 15 Hours

Laboratory/Workshop – Laboratory teaching or experiment in lab 1 Credit 30 Hours

Field Work – Training conducted in farms, compa-nies, hospitals or other places 1 Credit 45 Hours

CamEd Business School follows the credit definition as required by the Ministry of Educa-tion, but also designs the courses so that, over a course, every one hour of lecture requires an additional 2 hours of committed student self-study, such as reading, research, problem solving and writing. Thus, one credit equals 45 total hours of committed student time.

Also, the Ministry of Education requires the following minimum credits to be earned by stu-dents to earn the following degrees:

Minimum credits for degree

Qualification Minimum Credits Timeframe

Foundation Year 30 Credits One year

Four-Year Bachelor Degree (Including Foundation Year) 120 Credits No more than 6 years

Two-Year Master Degree 45 Credits Nor over 4 years

It should be noted that the CamEd Bachelor of Accounting and Finance degree requires 133 credits, which is in excess of the 120 credits required by the Ministry of Education.

In the United States, institutes of higher education award credits based on class study as well as an estimated number of hours of student self-study per hour of class study. As described by a report from the U.S. Department of Education entitled Structure of the U.S. Education System: Credit Systems, the hours of study per credit are commonly as follows:

Appendix 2


Appendix 1

USA Award of Semester Credits

Type of Study/Learning Lecture Hours per Credit

Laboratory or Practice Time per Credit

Estimated Additional Hours of Self-Study per

CreditLectures – In class teaching via lecture (face-to-face) 15 Hours 0 30 Hours

Laboratory/Workshop – Lec-turing together with sepa-rate laboratory work

11.25 Hours 11.25 – 22.5 Hours 22.5 Hours

Practice Credit – Super-vised or Independent Practice

0 45 - 60 0

Independent Study 0 45 – 60 0Internship/Apprenticeship 0 45 - 60 0

It can be noted that CamEd Business School also awards credits in the same way that US universities award credits for in class teaching and additional self-study.

In the UK, institutes of higher education award one credit per 10 hours of committed student study hours. With the assumption of 2 self-study hours per one hour of lecture, this means that UK awards one credit per 3.33 hours of lecture. In terms of committed student hours, this means that 4.5 UK university credits is approximately equal to one US university credit.

Appendix 2


Appendix 3

APPENDIX 3

CURRICULUM COMMITTEE AND POLICIES

1. RESPONSIBILITIES OF THE CURRICULUM COMMITTEE

The Curriculum Committee is a committee of the Board of Directors and acts as an advisory body to it. The Curriculum Committee is headed by the President of the school and is sup-ported by an appropriate number of committee members. The specific responsibilities of the Curriculum Committee are to:

1.1 Develop, review and approve the requirements for any degree or diploma issued by the school;

1.2 Review the program specification and curriculum for conformity with the vision and mission of the school;

1.3 Evaluate, develop and improve the program specification and curriculum;1.4 Review program specification curriculum changes, additions and deletions pro-

posed by faculty or other stakeholders; and1.5 Address any other related program specification or curricular issues.

2. COMPOSITION OF THE CURRICULUM COMMITTEE

The composition of the Curriculum Committee shall be as follows:

2.1 The President of the school shall serve as chairperson of the Curriculum Com-mittee.

2.2 The Committee shall be supported by a number of members deemed appropri-ate and necessary by the Board of Directors. These members may be of three types: Board Members, Faculty, and Experts. The curriculum committee mem-bers shall be selected and approved by the Board of Directors. In selecting the members of the Curriculum Committee, the Board shall consider an appropriate mix of expertise to achieve a quality curriculum.

2.3 Curriculum Committee Members shall have at least a master degree in a rel-evant subject or a professional qualification of a similar level, such as CPA/ACCA/CFA.

2.4 Curriculum Committee Members must have professional experience in higher education or significant professional or academic experience in the fields of fi-nance, management, accounting or audit.

3. SELECTION OF MEMBERS OF THE CURRICULUM COMMITTEE

3.1 The President is a permanent member of the Curriculum Committee. 3.2 Curriculum Committee Members are approved by the Board.3.3 Board members, faculty members and outside experts may be invited to join the

Curriculum Committee for periods of one year or less, as determined necessary by the Board to achieve the objectives of the Committee.


Appendix 3

3.4 Upon Board decision, the role of an expert advisor may be ad hoc with responsi-bilities and duration of employment restricted to specific curriculum development activities.

3.5 Curriculum Committee Members may be recruited directly by the President, Board or representative, if the President or Board delegates such authority.

4. PROCEDURAL GUIDELINES OF THE CURRICULUM COMMITTEE

Procedural guidelines shall be as follows:

4.1 Program specification and curriculum proposals or recommendations may be offered to the Curriculum Committee by any member of the Committee, faculty or Board of Directors. Such proposals or recommendations should take into con-sideration the vision and mission of the institute.

4.2 The President shall set the Curriculum Committee agenda, taking into consid-eration the advice of the other Curriculum Committee members and based on the needs of the school, students and stakeholders and taking into consideration changes and findings regarding the economic and regulatory environment.

4.3 The Curriculum Committee may discuss its business in person or via email or other electronic means.

4.4 Approved documents and decisions shall be reported to the board and filed with the Learning Support Center, ideally in the school Google Drive or similar central storage.

4.5 Program specification and curriculum shall be developed and improved with re-search on the knowledge, skills and attitudes required by employers. Periodic formal and informal surveys of the needs of employers shall be conducted.

4.6 Lecturers will be a front-line quality control for the success of the curriculum. Management and lecturers will hold regular informal meetings to discuss the effectiveness of the curriculum and syllabuses. Periodically, lecturers shall be formally invited to give comment on the overall curriculum as well as the syllabus for their courses.

4.7 A sample of individual students and alumni will be asked their opinion on the value and effectiveness of the curriculum during and after their studies. This will help the school to understand the impact on their studies and lives.

4.8 The Curriculum Committee will benchmark CamEd curriculum with that of re-spected universities in the United Kingdom and the United States.

5. VOTING PROCEDURES OF THE CURRICULUM COMMITTEE

Voting by Curriculum Committee members shall be conducted as follows:

5.1 Each member of the Curriculum Committee shall have one vote. If a voting member is absent, the member may vote by proxy.

5.2 The President shall endeavor to involve all members of the Committee in deci-sion making, however no quorum shall be required to conduct the business of the Committee.


Appendix 3

6. PROCEDURES FOR AMENDING POLICIES OF THE CURRICULUM COMMITTEE

Amendments to these Policies and Procedures shall be carried out by vote of the board of directors.

7. BUDGET OF THE CURRICULUM COMMITTEE

The Curriculum Committee shall have a minimum budget of $10,000 per year per cur-riculum for purposes of conducting research and soliciting advice of experts, research and lecturers. Expenditure is not compulsory and any excess funds at the end of an academic year shall be returned to the institute general budget.


Appendix 3

program specification and curriculum · pdf filethe development and approval of this program...

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