Programme Overview
The Bachelor of Accounting (Honours), UMS, is recognised by the Malaysian Institute of Accountants (MIA) as one of the local accounting degrees in Part 1 of the Accountants Act 1967. It is also accredited by the Association of Certified Chartered Accountants (ACCA), The Malaysia Institute of Certified of Public Accountant (MICPA), and part of the Chartered Institute of Management's (CIMA) exemption database. The program aims to nurture universally responsible accountants with international standards, qualifications, and global skills in fulfilling the needs of the profession, nation, and global market.
Why Choose Us?
100% Graduate Employability
Experienced Lecturers
Career Pathways
Professional Recognition
Program Code
MQA Reference Number
Campus
Duration
Total payment for 4 years studies (excluding hostel fees)
Malaysian:
- UPU Channel: RM7,715
- Disabilities Students: RM5,120
- Direct Intake/SATUMS: RM24,669.18
International Students: RM27,990

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Entry Requirements for
STPMMatriculationFoundationDiplomaInternational Students
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Fulfils the University General Requirements.
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Obtained at least Grade B in the subject of Accounting at the STPM level.
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Obtained at least Grade C+ in ONE (1) subject at the STPM level: Economics / Business Studies / Mathematics M.
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Obtained at least Grade C in TWO (2) subjects at the SPM level: English Language AND Mathematics.
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Obtained at least Grade D in ONE (1) subject at the SPM level: Economics / Basic Economics / Business.
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Obtained at least BAND 2.0 for results obtained starting from Session 1 of the year 2021, or BAND 2 for results from 2020 and before in the Malaysian University English Test (MUET), valid as of the application date.
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Fulfils the University General Requirements
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Obtained at least Grade B- in the subject of Accounting at the Matriculation level.
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Obtained at least Grade C in TWO (2) subjects at the SPM level: English Language AND Mathematics / Additional Mathematics / Principles of Accounting
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Obtained at least Grade D in ONE (1) subject at the SPM level: Economics / Basic Economics / Business
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Obtained at least BAND 2.0 for results obtained starting from Session 1 of the year 2021, or BAND 2 for results from 2020 and before in the Malaysian University English Test (MUET), valid as of the application date.
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Fulfils the University General Requirements
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Possess a Diploma related to the field from an educational institution recognized by the Senate of Universiti Malaysia Sabah, with a minimum CGPA of 2.75
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Obtained at least Grade B- (NGMP 2.67) at the Diploma level in one of the following subjects: Principles of Accounting or equivalent
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Obtained at least Grade C at the SPM level in the following subjects: English Language AND Mathematics / Additional Mathematics / Principles of Accounting
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Obtained at least Band 2.0 in the Malaysian University English Test (MUET) for examinations starting from Session 1 of the year 2021 or Band 2 for examinations up to the year 2020, valid as of the application date.
Higher Certificate of Education (STPM) or GCE ‘A’ Level or equivalent:
- A pass in GCE ‘O’ Level or its equivalent;
- A pass in the STPM, GCE ‘A’ Level, or Higher School Certificate (HSC), or its equivalent with at least grade C in any THREE (03) subjects;
- A pass in Cambridge International Examination Test with at least grade B; or
- Exceptions for English-speaking countries as stated in the MQA qualifications; or
- Exceptions for schools/institutes/colleges that use English as the official language for learning and teaching.
- A Diploma or its equivalent recognized by the Malaysian government and the University Senate with a CGPA of at least 3.00;
- A pass in the Cambridge International Examination Test with at least grade B; or
- Exceptions for English-speaking countries, as stated in the MQA qualifications; or
- Exceptions for schools/institutes/colleges that use English as the official language for learning and teaching.
- MUET Band 3.5
- IELTS 5.0
- TOEFL iBT 42
- PTE Academic / PTE Academic (Online) 47
Programme Structure
- Financial Accounting and Reporting I
- Financial Accounting and Reporting II
- Financial Management
- Management Accounting I
- Financial Accounting and Reporting III
- Management Accounting II
- Corporate Finance
- Basic Auditing and Control Systems
- Financial Accounting and Reporting IV
- Seminar in Management Accounting
- Taxation I
- Taxation II
- Company Law
- Advance Auditing and Investigation
- Accounting Ethics and Corporate Governance
- Accounting Information Systems I
- Integrated Case Studies
- Financial Accounting and Reporting V
- Accounting Information Systems II

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