Bachelor of Business (Hons) in Accounting

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The programme is designed to deliver an in-depth and vigorous grounding in the discipline of accounting within the broad field of business. It will provide students with the knowledge and skills essential in various aspects of accounting and finance such as financial accounting, cost and management accounting, accounting information systems, auditing, taxation, financial management and analysis and corporate finance. Graduates will be fully equipped to meet the challenges of a rapidly changing global commercial environment.


Locally & Internationally In Accounting, Financial Planning & Company Secretaryship

Comprehensive Pathway

• From Diploma to Professional Membership & Postgraduate Studies

Contemporary Updates

On the Developments of Accounting & Business


Be Part of a Decade Wide Fraternity & Ten Thousand Strong Graduates & Students

“The expert in anything was once a beginner.”
Helen Hayes

Top Core Courses

Fundamentals that will build you up to stay relevant and excellent today, tomorrow and beyond.

Cost and Management Accounting

Provide students with knowledge and skills in cost and management accounting to make effective financial decisions.

Company Accounting and Reporting

Provides students with a good coverage of the technical aspects of financial reporting within the context of group accounting.

Auditing and Assurance Services in Malaysia

Provides students with the essentials in auditing and assurance services in a Malaysian context.

Advanced Cost and Management Accounting with Integrated Case Study

Provides students with skills of combining skills from various courses in the programme with management accounting in order to manage a business in a holistic and effective manner.

Taxation in Malaysia

Provide students with a practical understanding on Malaysian taxation policies and practice.

Learning Path

Students will be introduced to and rigorously familiarised with basic workplace skills and business knowledge.

Students will get the opportunity to know more about the various functions of business, as well as accounting.

Students will be acquainted with intermediate accounting, costing, and finance skills.

Students will be able to boost their core knowledge through advanced specialised courses in accounting.

Students will apply all the skills they have acquired from the courses they have taken in the Integrated Case Study course and at the workplace during Industrial Training.

You can apply for various accounting positions with this degree which is accredited by the following international/local professional accounting, and for financial planning and company secretaries positions.

  • Chartered Institute of Management Accountants (CIMA) - now known as Association of International Certified Professional Accountants (AICPA)
  • Institute of Chartered Accountants of England and Wales (ICAEW)
  • Certified Practising Accountants Australia (CPA Australia)
  • Association of Chartered Certified Accountants (ACCA)
  • Malaysian Financial Planning Council (MFPC)
  • Malaysian Association of Company Secretaries (MACS)



No.Course CodeCourse TitleCredit Hours



Hubungan Etnik (for Malaysian students); OR
Bahasa Melayu Komunikasi 2 (for foreign students only)



Tamadun Islam dan Tamadun Asia (for Malaysian students); OR

Malaysian Studies 3 (for foreign students only)


Bahasa Kebangsaan A (for students without SPM credit in BM); OR

Decision Making Skills (for students with SPM credit in BM and foreign students)

Comparative Religions; OR
Family and Society; OR
Human Rights
Subtotal Credit Hours 14
1.WUC107/03Workplace Communication Skills   [APEL(C)]3
2.WUC203/03Writing Skills for University Studies   [APEL(C)]3
3.BBM102/03Microeconomics   [APEL(C)]3
4.BBM103/03Principles and Practice of Management   [APEL(C)]3
5.BBM104/03Principles of Marketing   [APEL(C)]3
6.BBM202/03Macroeconomics   [APEL(C)]3
7.BBM203/03Business Statistics3
8.BBM204/03Business Law3
9.BBM205/03Basic Accounting   [APEL(C)]3
10.BBM206/03Accounting and Costing   [APEL(C)]3
11.BBM207/03Human Resource Management   [APEL(C)]3
12.BBM208/03Business Ethics3
13.BBM210/03Entrepreneurship Development3
14.BBF201/03Introduction to Financial Management3
15.BMG303/03Strategic Management3
16.BMG302/03Organisational  Behaviour3
17.BMG306/03Introduction to International Business3
18.BLC301/03Operations Management   [APEL(C)]3
19.BIS303/03Management Information Systems3
Subtotal Credit Hours 57
1.BAC301/03Cost and Management Accounting   [APEL(C)]3
2.BAC302/04Advanced Cost and Management Accounting with Integrated Case Study4
3.BAC303/03Accounting Information Systems   [APEL(C)]3
4.BAC304/03Company Law3
5.BAC305/03Company Accounting and Reporting3
6.BAC306/03Advanced Financial Accounting and Reporting3
7.BAC307/03Auditing and Assurance Services in Malaysia3
8.BAC308/03Taxation in Malaysia3
9.BBF304/03Corporate Finance3
10.BCS302/03Corporate Governance3
Subtotal Credit Hours 31
1.BBM302/06Industrial Training*6
Subtotal Credit Hours6
ELECTIVE COURSES* (Choose any 4 courses)










Managing International Business; OR

Investment and Portfolio Management: OR

Risk Management; OR

Islamic Finance: OR

Employment Law and Industrial Relations; OR

Money and Banking OR

International Financial Management; OR

Consumer Behaviour

Subtotal Credit Hours 12
Total Credit Hours120


APEL(C) Courses

The maximum credit transfer through APEL(C) is 30% of the total graduating credits for a specific programme of study. This requirement shall be read together with MQA Policies on Credit Transfer, Guidelines on Credit Transfer for MOOC, Micro-credentials and other relevant conditions stipulated by the MQA and MOHE from time to time. The maximum credit transfer allowed for a Diploma-to-Bachelor’s Degree study (based on formal qualifications) is 50% of the total credits for the degree programme, while the existing 60% maximum credit transfer allowable for a combination of formal qualifications with Accreditation of Prior Experiential Learning [APEL(C)], Massive Open Online Courses (MOOCs) and Micro-Credentials (MCs) remains the same.

For courses that you intend to apply for APEL(C) but are not listed above, please contact Ms. Quah Phaik Luan at  plquah@wou.edu.my.

Kindly contact your nearest Regional Centre if you need further clarification.



Candidates with the following criteria will be eligible to be considered for admission into the undergraduate programme:

(1) Regular Entry

Candidates must fulfil one of the following criteria:

With a pass in English and Mathematics at SPM / UEC Senior Middle III and

• Grade C (SGP 2.0) in at least two (2) subjects / two (2) Principals in STPM / HSC / A-Level

• Five (5) Grade Bs in UEC Senior Middle III

Other eligible qualifications

• An approved / accredited Diploma / Advanced Diploma

•An approved Foundation / Matriculation (minimum CGPA 2.00 out of 4.00) qualification from other private and public universities in Malaysia

• Other equivalent qualifications recognised by the Malaysian Government

(2) Accreditation of Prior Experiential Learning (APEL)

Accreditation of Prior Experiential Learning (APEL) provides an opportunity for individuals with working experience but lack of formal academic qualifications to pursue their tertiary studies. APEL involves the identification, documentation and assessment of prior experiential learning to determine the extent to which an individual has achieved the desired learning outcomes, for access to a programme of study

Applicants should comply with the following admission criteria stipulated by the Ministry of Higher Education (MOHE) and Malaysian Qualifications Agency (MQA):

• The candidate should be at least 21 years of age in the year of application and possess relevant work experience.

Fee Schedule

(Effective May 2022 Semester)

Wawasan Open University uses a unique model of delivering education to both Open Distance Learning (ODL) and On-Campus Learning (OCL) students with tuition fees for the following level of programmes that can be worked out as follows: 


Total Number of Courses

  Total Number of Credits

 Tuition Fees  (RM)





12,250 – 13,950

Bachelor’s Degree

26 – 39

  120 – 126

27,880 – 43,520


Postgraduate Diploma




Master’s Programme

8 – 13

  41 – 46

25,800 – 29,700

Doctor of Business Administration (DBA)





  • A one-off payment Processing and Administration fee is chargeable for new students and varies according to programme.
  • Open Distance Learning Study Resource and Services fee is chargeable every semester and varies according to programme.
  • On Campus Learning Study Resource and Services fee is chargeable every semester and varies according to programme.
  • All totals are merely indicative and fees are subject to change without notice.

All of the University’s courses are classified into three categories, i.e., lower level, middle level or higher level. Lower-level courses are basic, introductory or foundation courses designed for freshmen. Middle-level courses may require some knowledge of previous study or a certain amount of intellectual maturity. Higher level courses are specialised courses usually designed for those majoring in a particular discipline. The level of a course is indicated by the first digit of the course code, i.e., lower level courses are indicated by the code 1XX/XX, middle level courses by 2XX/XX and higher level courses by 3XX/XX or 4XX/XX. The 2 digits after the slash indicate the credit value of the course. i.e., WLA101/03 is a lower level course of 3 credits while BBM203/05 is a middle level course of 5 credits and TEC305/10 is a higher level course of 10 credits.

Please click on the below links to download the courses.

+ School of Business & Administration

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