Course Description

Foundation Year, Semester 1

FY101               Math Applied

Mathematics is required by every educated person needing to know to process, evaluate, and understand the numerical and graphical information in our society. Math Applied is usually adopted by economists, financers, or businessmen to settle most issues in finance, probability, statistics, and economic growth / downturn, etc.

In Math Applied, the interdisciplinary field of study includes Swiss and Series, Determinant of Matrix and Linear Equation, Real-valued Function, Derivatives and Integrals, Function of Several Real Variables, Partial Derivatives, Total and Absolute Derivatives, and Linear Problems.

FY102               Office Application

Office Application is intended to introduce students to basic office applications useful for office work (i.e. Microsoft Word and Excel, PowerPoint, etc.). It is to do with a spreadsheet application. That is, the study involves calculation, graphing tools, pivot tables, and a macro programming language called Visual Basic for Applications. This enables graduates to use basic office applications for the sake of their work administrations.

FY103               Theory of Economics

This subject focuses on, “What are Economics and Market Economics? Theories of Demands and Supplies, Monetary and Economics, the Culculation of Monetary’s Value, and Manufacturing Economics,” and it also focuses on the organizing and managing the enterprises.

FY104               Introduction to Business

This subject is an oriented course in the Faculty of Business Administration and Tourism and Faculty of Social Science and Economics that will expose students to business terminology, concepts, and current business issues. The aim of the course is to develop a viable business terminology, foster critical and analytical thinking, and refine the business decision-making skills.

The overall contents of this subject mainly are about the conception and the basis of important sectors in business such as what Business and Economics are. Specifically, it is about the awareness of crucial success in the business world and how small businesses shall be started, operated, monitored and evaluated. Indeed, the interdisciplinary study of this subject mainly focuses on three major forms of businesses, the awareness of ethics and the responsibility of business with a society as a whole, the awareness of management and effective human resources management, and the principles of manufacturing management in a business.

FY105               Core English 1-A

English language courses are adopted to fit students studying in the Faculty of Business Administration and Tourism and Faculty of Social Science and Economics since all majors in these faculties are non-English programs to be conducted. The course aims at qualifying students in these faculties the ability to use English effectively in their prospective careers.

The subject of Core English 1-A is the first level of English language study for this major. It is a topic-based young adult/adult English language course, adapted from the NetLanguages’ General English Online Self-study course. It combines a multi-layered syllabuses, a topic- and text-based approach to materials design, and a communicative methodology to make an engaging and effective course for learners and teachers alike. In addition, the subject allows maximum of flexibility and provides an unprecedented range of quality print and online resources.

Foundation Year, Semester 2

FY206               Khmer Study

In this subject, students explore, compare and contrast the rituals, practices, art and culture of Buddhism and Brahmanism during the Funan, Chenla, Angkorian, Uddong, Chaktomok, colonized epochs and its newly development among modern ideologies along with Khmer history. In addition, Students analyze the evolution of literary ideas and texts during the period of Cambodian independence.

After the completion of the course, students will be proud of Khmer Nation because they can understand the work of Khmer ancestors for building up the foundation of Khmer culture and civilization from the past with a famous legacy in Southeast Asia.

FY207               Basic Statistics

The calculation of probability of issues that may happen after the theory has been put into practice to identify the methods how to select random sampling, and collect this random sampling to reach an estimation, medium parameters, and percentage of population and use this random sampling to make testing. Population has a medium comparison or percentage of population with one number and medium comparisons or population statistics with global statistics (two or more).

FY208               Basic Marketing

The Marketing is the subject which enable learners to be excited, brave, and updated.This subject has an emphasis on the principles of marketing which is the the most fundamental basis in studying Marketing Subject as a whole. The design of this subject is aimed at improving students’ capacity to have profound understanding in exploring the markets for selling products as many as possible in today acute competitive conditions.

FY209               Basic Accounting

This subject will study the process of determining transaction, measurement records and the economic interpretation of the transactions of the funnel unit within the specified period. The Basic Accounting Course will help learners to develop their skills in the accounting field, from understanding Profit and Loss accounts to VAT. The course will cover a range of lessons and provide multiple examples for assessment.

FY2010             Core English 1-B          

English language courses are adopted to fit students studying in the Faculty of Business Administration and Tourism and Faculty of Social Science and Economics since all majors in these faculties are non-English programs to be conducted. The course aims at qualifying students in these faculties the ability to use English effectively in their prospective careers.

The subject of Core English 1-B is the second level of English language study for this major. It is a topic-based young adult/adult English language course, adapted from the NetLanguages’ General English Online Self-study course. It combines a multi-layered syllabuses, a topic- and text-based approach to materials design, and a communicative methodology to make an engaging and effective course for learners and teachers alike. In addition, the subject allows maximum of flexibility and provides an unprecedented range of quality print and online resources.

Year 2, Semester 1

FIM302301      Financial Mathematics

This course is an introduction to financial and actuarial mathematics. It introduces basic concepts and principles in finance and basic mathematical and statistical tools used by financial mathematicians and actuaries.  Topics covered will include a selection from the following: compound interest and annuities, discounted cash flow valuation, risk and return, fixed interest securities, valuation by arbitrage and replication, derivative securities including futures, swaps and options, the term structure of interest rates, stochastic models for investment returns, modern portfolio and financial theory, risk management.

BFI302302       Business Finance

Business finance is a fundamentals course in this major. Finance is a way of thinking about economic problems that involve uncertainty over time. This course is designed to provide an introductory framework for understanding how financiers think, how they break down components of a financial problem, and how they make decisions as investors and corporations in the financial market. By the end of the semester, you should be familiar with financial vocabulary, understand aspects of financial theory, develop skills in financial computation, and appreciate the underlying financial mindset as well as incentives involved when solving problems of finance. You will learn how to determine risk, how to make decisions, and how to value an investment as a potential financial opportunity.

MIE302303      Microeconomics

This is a core course in introductory microeconomic theory, introducing students to the fundamental principles of how to think like an economist. By the end of the course, students should be able to combine abstract concepts with formal analytical tools in order to understand how consumers and producers make optimal choices, and how these choices affect real market outcomes.

The course examines how individuals and firms make decisions by weighing up costs and benefits, and how the interaction of their decisions leads to market and social outcomes. The model of market supply and demand is employed to examine the effects of taxes, subsidies, and other government interventions in market activity. The implications of different market structures, including perfect competition and monopoly, are examined. Public goods, externalities and common resources are key examples of cases in which private markets may yield socially sub-optimal outcomes. Such cases are examined and the role of government policy in correcting for these is discussed.

FAC302304     Financial Accounting

This subject prepares students to develop their ability in preparing and analyzing the financial statements of public corporations. Topics include an overview of corporate financial reporting, transaction analysis, and accounting entries; double-entry accounting systems; merchandising and inventory; internal control, cash, and receivables; long-lived assets and current liabilities; financial reporting concepts and accounting for partnerships; corporations; long-term liabilities; cash flow statement; investments; and financial statements analysis.

EAPI302305    EAP (English for Academic Purposes)

This course is designed for the students to develop their listening, speaking, reading and writing skills in English and it may help them functioning well in the prospective careers. It aims at accurate and fluent communication, extending grammatical, lexical and functional skills in the major.

Therefore, Bachelor’s Degree or Associate’s Degree students at university with English proficiency at least pre-intermediate level who wish to prepare themselves and improve their communication skills in business English in order to improve their employment prospects upon their graduation. It teaches basic business skills in English needed to communicate in a variety of different work settings. Essentially, the course introduces and examines various skills in English language under business English context including communication, careers, employment, import-export, marketing, retail, competition, innovation, money/negotiation, market research, investment, and ethics.

Year 2, Semester 2

MAE302401    Macroeconomics

This course provides an overview of macroeconomic issues: the determination of output, employment, unemployment, interest rates, and inflation. Monetary and fiscal policies are discussed. Important policy debates such as, the sub-prime crisis, social security, the public debt, and international economic issues are critically explored. The course introduces basic models of macroeconomics and illustrates principles with the experience of the international, regional, and local economies.

BLA302402     Business Law

This subject introduces learners to law in general and application to business specifically, comprehensive study of the law of contracts and the principal and agent relationship.

The main content of this course is aimed at training students to know about the Camdodian legal system, Khmer history, Cambodian modern law in Roman-German legal system, wealthy businessman, traders and properties, obligations of traders, commercial enterprises, commerical units, co-ownership company, and equity affiliates. In addition, it will figure out the structure of Cambodia companies’ branches, foreign trade companies, general rules of commercial contract, special trade contracts, labor laws in the field of businesses, administrative obligations of enterprises, dispute resolutions, and the acknowledgement of any of other types of businesses and companies locally, regionally, and internationally.

TAX302403     Taxation

This course introduces fundamental concepts in taxation including the definition of income, the computation of tax liability, exclusions from income, basis, deductions available for individuals in computing taxable income, and assignment of income. The course will also present brief overviews of concepts explored in more detail in other courses, including capital gains and losses and timing issues. Enrollment in this course is limited to LL.M. students who have completed no prior course work in federal income taxation in the past five academic years and have no professional tax experience.

MACI302404   Managerial Accounting I

This subject addresses managerial accounting concepts, techniques, rules, and utilization. Learners are instructed to analyze and interpret accounting data to get a deeper look at the firm's operations and determine what activities really drive profitability. With that data, students can generate operating plans that best utilize a businesses’ strengths and minimize its weaknesses. Topics include the different approaches to cost accounting, the value chain, cost/profit analysis, operational budgeting, performance measurement, and capital budgeting.

The subject covers topics include the changing role of management accounting and basic concepts; product costing and cost accumulation; process costing and hybrid product costing systems; activity-based costing and activity-based management; activity analysis, cost behaviour and cost estimation; cost-volume profit analysis; absorption and variable costing; profit planning and activity-based budgets; standard costing and flexible budgeting; cost management tools; and decision making. It is aimed to develop students’ ability in collecting, analyzing, and communicating quantitative and non-quantitative information to assist management in making more effective planning and control decisions.

EAPII302405   EAP (English for Academic Purposes)                

This course is more advanced to EAPI302305

Year 3, Semester 1

MACII302501Managerial Accounting II

This course is more advanced to MACI302404

FIMK302502   Financial Institution & Market

This course offers students the fundamental knowledge on the structure, function and role of the financial system in banking sectors and market. In addition, the background knowledge of the function of banks in a financial system, how interest rates, a key price for the banking business, are determined, how the markets in which some of the assets banks hold are exchanged and how markets determine prices for different types of products and securities is very necessary in socioeconomic development. Therefore, the course will cover financial intermediaries, financial instruments and the different markets where credit institutions are active roles.

ACB302503     Accounting for Bank

Accounting for Banks offers insightful, practical analysis of the application of existing accounting guidance and its effect on banks, as well as the latest accounting and regulatory changes. The course features an array of examples, illustrations, and other valuable practice aids for the special situations that may be encountered.

The course covers a bank’s financial position, preparation and operation; accounting principles applicable to banks within the framework of their operation; working knowledge of bank operations and internal accounting controls; and bank audit objectives and procedures. Moreover, applications of internal accounting controls and accounting and reporting principles to banks' cash, investment securities, trading account securities, loans, property and equipment, and a host of other assets are also demonstrated.

IACI302504     Intermediate Accounting I

This subject is the first of two intermediate courses that cover the theory and accounting applications related to corporate reporting. The subject includes coverage of the framework for the preparation and presentation of financial statements adopted by the IASB. This course provides an overview on the accounting information systems and the usefulness and limitations of the output reports. It focuses on the International Financial Reporting Standards concerned with the measurement, disclosure and presentation of irregular items in the financial statements.

This course expands students’ accounting knowledge by focusing on the structure and purpose of financial statement presentation and disclosure under International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE). Particular focus is placed on the measurement and presentation of current assets, such as cash, receivables and inventories, as well as emphasizing revenue recognition under Generally Accepted Accounting Principles (GAAP). Students demonstrate their professional competencies during in-class discussion, completion of assigned exercises and in-depth assignments.

ESAP302505   ESAP (English for Specific Academic Purposes)

Since English for Specific Academic Purposes (ESAP) is concerned with the specific needs of students in particular disciplines, the course is designed to fulfill the requirements of the students majoring in any skill in Faculty of Business Administration and Tourism and Faculty of Social Science and Economics at Asia Euro University. In its specification, ESAP consists of reading, vocabulary, grammar, speaking, listening and writing relevant to those majors of the faculties. Indeed, the course aims at qualifying students in these faculties the English proficiency in their prospective careers. Therefore, with ESAP successful completion, students whose majors are non-English instructed will be able to use English language independently and effectively.

Year 3, Semester 2

PFI302601       Public Finance

Public Finance is the study of the role of the government’s economy. It is the branch economics which assesses the government revenue and revenue and government expenditure of the public authorities and the adjustment of one or the other to achieve the desirable effects and avoid undesirable ones. In addition, the course covers the process of national budget planning, income-expenditure management, procurement processes (international procurement), and local procedure procurement (it is the assurance of the advanced petty cashed budget which is not the program of the advanced petty cashed budget of the revenue petty budget, etc.). Therefore, the course is designed to enable students the abilities to discuss the criteria for evaluating market based and government based solutions to society’s needs and wants; evaluate current policies in Cambodia related to education, health care, insurance, and poverty; and discuss issues relating to the supply of public goods in a multilevel system of government.

HRM302602    Human Resource Management

Human Resource Management (HRM) is provided to the major in order to acquaint students the awareness of formalized systems devised for the managing of people within an institution. In fact, the course features three major areas: recruitment, compensation and benefits for employees, defining and designing jobs, and working-performance appraisal. Essentially, the purpose of HRM is to increase the productivity of an institution by optimizing the efficiency of its staffs. This mandate is unlikely to change in any fundamental way, despite the ever-increasing pace of change in the business world. The basic mission of human resources will always be to acquire, develop, and retain talent that align the workforce with the business and be an excellent contributor to the business.

CRI302603      Corporate Finance

Corporate finance is the area of finance dealing with the sources of funding and the capital structure of corporations, the actions that managers take to increase the value of the firm to the shareholders, and the tools and analysis used to allocate financial resources.

The corporate finance course is to develop students’ analytical skills for making corporate investment with regards to financial decisions and risk analysis.  This course will examine various theories including the concept of present value, the opportunity cost of capital, discounted cash flow analysis, a consortium of valuation techniques, issues between short & long term financial management, risk and return, capital asset pricing model, capital budgeting, corporate capital structure and financing decisions, dividend policy, investment and financial decisions in the international context, including exchange rate/interest rate risk analysis, and issues of corporate governance and control.  In essence, the study will explore the very patterns of corporate finance that has shaped the familiar yet complex terrain of today’s global economy.

POM302604     Portfolio Management

The Portfolio management subject covers the fundamentals of portfolio management. Topics include asset allocation, portfolio construction, performance evaluation, creating and using indexes, stock valuation models, and hedging with options and futures. Asset pricing theories, market anomalies and different styles of investing are emphasized. Market simulation and asset allocation software, databases, spreadsheet modeling and optimization programs are used.

Specifically, it is the course allowing students to work out on the art and science of making decisions about investment mix and policy, matching investments to objectives, asset allocation for individuals and institutions, and balancing risk against performance. The aims of this course is provided to acquaint students the theoretical foundation of modern portfolio theory, the major groups of investors and their investment objectives and constraints, and to master practical skills in investment management, forming capital market expectations and forecasting markets activity to justify major investment portfolio management strategy for equity and fixed-income instruments.

AACI302605   Advanced Accounting I

This course explores the issues of preparation of consolidated financial statement (Consolidated Income Statement, Consolidated Statement of Retained Earnings, and Consolidated Balance Sheet) while the parent and subsidiary upstream or downstream sale of services and noncurrent assets, inventory, debt (Bond Payable), common stock, treasury stock and preparation of consolidated statement of cash flow.

Year 4, Semester 1

BCSM302701  Budgeting And Control System Management

This subject provides an introduction to the design and use of systems that assist management in ensuring that organizations achieve their goals. It emphasizes budgets as a major component of management control systems for for-profit, governmental and non-profit organizations. Broadly, it figures out costs and cost behavior, product and service costing, budgets as planning devices and performance targets, variance analysis, and systems to provide incentives for managers to meet organizational goal.

AUD302702     Auditing

Audit provides better transparency in Public Financial Management Process, strengthen accountability of Public Property Fund Management, provide safety and balance in Public Financial Transaction and help to develop other sectors as well. Audit helps parliament and senate to control, follow up and make decision on national budget planning. Also audit contributes government to manage Public Property thoroughly and strengthen accountability in public and private sectors though reliable and timely audit. Furthermore, audit prevents error or fraud and it helps to make draft law on financial management and government general payment budget and it helps private sectors to prepare annual budget management. Auditors must be accuracy and provide reliable service to their customers. Auditors are not only followed accounting standard but they also need to have ethics.

Key values in auditing are based on creative methodology and environment which support auditors to create new methodology, integrity and stability in managing process. High quality of audit relies on experiences and professional skill. The creation of auditing methodology is like technical which is based on sampling methodology and audit is supported by information technology. Auditors must know how to prepare financial statement on time, transparency and provide reliable service to customers. Auditors have to follow carefully of auditorium recommendations.

CAS302703      Cambodian Accounting Standard

The subject of Cambodian Accounting Standard (“CAS302730”) sets out the fundamental requirements for presentation of financial statements that are prepared in accordance with Cambodian Accounting Standards. It is a requirement of Cambodian Law that financial statements for all Accounting Entities (as defined in the Law) are to be prepared in accordance with International Accounting Standards. Therefore, the subject includes all of the relevant paragraphs from the equivalent International Accounting Standard (“IAS”) background material and implementation guidance for Cambodia.

This standard sets out the requirement that a complete set of financial statements should include a balance sheet, income statement, statement of changes in equity, cashflow statement and notes. The standard also provides practical guidance regarding the key assumptions of going concern, accrual, consistency and materiality.

RME302704    Research Methodology

This subject will enable students to identify and apply appropriate research methodologies in order to plan, conduct and evaluate basic research in business world. Among topics discussed ranges from the introduction to research methodology and developing research proposal.

Students will have opportunities to establish or advance their understanding of research through critical exploration of research language, ethics, and approaches. The course introduces the language of research, ethical principles and challenges, and the elements of the research process within quantitative, qualitative, and mixed methods approaches. Students will use these theoretical underpinnings to begin to critically review literature relevant to their field or interests and determine how research findings are useful in forming their understanding of their work, social, local and global environment.

CBM302705    Commercial Bank Management

This subject provides a detailed examination of the fundamentals of the management, risk, regulation and operation and performance of a commercial bank. The subject examines the theoretical concepts underpinning the operation of commercial banking in the form of financial intermediation and the unique role of banks in the economy. The structure of the financial system and problems posed by managing commercial banks in today's environment are given real-time practical applications that assess the performance of financial institutions from a creditor's, investor's and regulator's viewpoint.

In addition, the subject covers international banking and regulation. While the focus of the course is commercial banks, that is regulator registered banking institutions, a number of the concepts covered also have suitable application to other non-bank institutions.

Year 4, Semester 2

REI302801       Real Estate and Insurance

This subject allows students to apply their existing Finance skills to commercial real estate analysis and decision-making. Topics covered will include legal issues, appraisal techniques, and leasing. Students will develop and
analyze the cash flows and economic returns of commercial real estate properties including office, industrial, retail, multifamily, hotel and land development. Students will also analyze forms of real estate finance ranging from fully amortized constant payment loans, to price-level adjusted mortgages, to bullet loans, to participating mortgages.

RIM302802      Risk Management

This course provides a survey of risk management theory and practice as it relates to corporate risk management. The course begins with the definition and dimensions of risk. The course then takes a detailed examination of the value proposition for corporate risk management (for individuals as well as corporations). The course then has students apply the risk management process to a publiclytraded corporation. The course concludes with disaster recovery strategies and principles of enterprise risk management.

The course focuses on the ways in which businesses and society assess, control, and transfer risk. This process, known as the risk management process, is becoming an increasingly important tool in the management of business and personal financial health. An effective and efficient

AACII302803  Advance Accounting II

This course covers a balanced and detailed approach to the conceptual and technical aspects of financial accounting and reporting. It includes comprehensive coverage of all three methods of consolidated financial reporting (cost, partial equity, complete equity). In the profound focus, standards and international principles are compared and contrasted, drawing learners’ attention to the remaining differences.

Topics include an introduction to international accounting and the development of accounting standards; temporary and long-term investments in debt and equity securities; business combinations; consolidation at acquisition; consolidation subsequent to acquisition; consolidation and intercompany profit in inventory, land, and depreciable assets; foreign currency transactions; translation and consolidation of international operations; and accounting for not-for-profit organizations including public sector reporting.

IACII302804   International Accounting II

This subject focuses on the following topics: balance of payments, international flow of funds, foreign investment, governmental and international agencies, and trade theory. This is an accounting course for students to gain a general understanding of accounting standards and financial reporting practices, both regional and international, in a global setting. The course will cover various international accounting theories and practices in order to provide students with necessary skills in analyzing and interpreting consolidated financial statements that are presented by multinational and transnational corporations.

Students will be aware of the cash component, the importance of recording the correct coordination and preparation of reports at the time of each method to calculate and evaluate the company's stock at the end of each term debt from the process of being published stocks and corporate bonds, as well as understanding the importance of our The recognition of the company's revenue.

PFI302805      Personal Finance

This course covers how individual choices directly influence occupational goals and future earnings potential. Real world topics covered will include income, money management, spending and credit, as well as saving and investing. Students will design personal and household budgets utilizing checking and saving accounts, gain knowledge in finance, debt and credit management, and evaluate and understand insurance and taxes. This course will provide a foundational understanding for making informed personal financial decisions leading to financial independence.

The course is designed to prepare the student to deal with a constantly changing economy by having the student: 1) Learn the importance, and have a basic understanding of, planning techniques; 2) Develop and identify analytical skills, by lecture and class discussion to facilitate effective financial decision-making, including informed decisions regarding budgets, investment, insurance, retirement, and estate planning. Upon course completion, the student should have the ability to have a working knowledge of the materials covered in the course, thereby providing the student with the ability to make – and, if necessary access, sources – for making appropriate financial decisions, both personal and business.

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