Bachelor of Science in Accounting AUM American University of Malta

Our Bachelor of Science in Accounting provides students with the skills and knowledge required to understand and analyze current accounting issues, and to enable them to pursue successful business, management, and accounting careers in a responsible and sustainable way. Accounting is an ever-growing and necessary tool in the business world that changes with new technological developments.

The BS in Accounting is intended for students wanting to build a solid foundation for the business world that extends opportunities in entrepreneurial, government, or corporate career paths. This program contains all necessary courses to prepare for the Uniform CPA Examination as administered by the American Institute of CPAs. International candidates are allowed to sit for the Uniform CPA Exam in several international locations.

Program Details

In the first two years, students will focus on completing the university’s General Education Program (42 US credits / 84 ECTS ), which introduces five thematic areas: communication, data and quantitative literature, scientific inquiry, arts and humanities, and social sciences. In the third and fourth years, students will focus on topics relevant to their major.

• Knowledge: The overall knowledge objective of this program is the acquisition of theory, principles, and procedures of the discipline and professional practice of accountancy, paired with familiarity with the many functional areas of a business and the interrelationships among the functional areas within a business.
• Technical Competence: Undergraduate accounting majors will be able to apply and explain the application of accounting standards and regulation, and where appropriate international accounting standards.
• Research Skills: Undergraduate accounting majors will be familiar with various authoritative pronouncements in financial and tax accounting, be able to locate and conduct research using online databases, and be able to resolve accounting issues through their understanding, knowledge, and application of research methods and databases.
• Ethical Awareness: Undergraduate accounting majors will be able to recognize ethical issues and, where appropriate, resolve those issues.
• Teamwork: Undergraduate accounting majors will effectively contribute to the performance of a multicultural, diverse team.
• Critical Thinking: Undergraduate accounting majors will be able to apply accounting knowledge in new and unfamiliar circumstances through a conceptual understanding of accounting policies and theory in order to make informed decisions.
• Global Perspective: Undergraduate accounting majors will be able to understand global business issues in general and demonstrate an understanding of international accounting standards in particular.

• Branch Manager at a commercial bank.
• Financial Planner at a risk management company.
• Forensic Auditor for court-based legal proceedings.

Teaching & Assessment

In general, the Accounting modules are taught with a mixture of theory and applied practice. Lectures, case studies, and class discussions are the primary pedagogical model. However, pedagogical approaches may vary from module to module. Assessment methods and policies vary according to each module. In general, business core modules are assessed by written examinations and homework assignments. Business major modules are assessed by written examinations, homework assignments, and case studies or projects.

4-Year Degree Plan Outline

Year 1

Semester I

• ENG 101 English Composition 1
• MAT 101 Introduction to Data Analysis, Probability, and Statistics
• HIS 101 History of the Mediterranean
• MGT 101 Principles of Management
• Free Elective

Semester II

• ENG 102 English Composition 2
• BIO 101 Unity of Life (with lab)
• REL 101 OR ATH 101 OR PHI 101 Arts/Humanities GE
• MAT 201 Business Statistics

Year 2

Semester I

• ACC 101 Principles of Accounting I
• PHI 102 Applied Ethics
• CHE 101 Introduction to Chemistry (with lab)
• ECO 101 Microeconomics
• Free Elective

Semester II

• ACC 102 Principles of Accounting II
• COM 101 Communication in a Multicultural Setting
• ECO 103 Macroeconomics
• PHY 101 Introduction to the Physical Universe (with lab)
• PSY 101 Introduction to Psychology

Year 3

Semester I

• ACC 201 Intermediate Accounting I
• FIN 201 Introduction to Finance
• MGT 340 Management Information Systems
• PHI 101 OR ATH 101 OR REL 101 Arts/Humanities GE
• Free Elective

Semester II

• ACC 202 Intermediate Accounting II
• FIN 301 Money and Markets
• MGT 360 Organizational Behavior
• SOC 201 Introduction to Sociology
• Free Elective

Year 4

Semester I

• ACC 301 Advanced Accounting
• MGT 310 Principles of Marketing
• MGT 301 Operations Management
• PHY 301 Business Ethics
• Free Elective

Semester II

• FIN 320 Taxation
• FIN 350 Auditing
• FIN 420 Research and Decision Making
• MGT 350 Consumer Behavior
• Free Elective