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The Bachelor’s degree programs in accounting represent a critical field in managing and overseeing an organization's or business's financial information. It is the comprehensive process of identifying, analyzing, measuring, recording, classifying, interpreting, and reporting financial data. This enables information users to understand and make accurate, highly effective decisions within the financial sector.
The study of accounting aims to help learners thoroughly understand how financial processes operate within a business. This spans from recording daily transactions—such as revenue, expenses, purchases, and sales—to preparing core financial statements like balance sheets and income statements.
This major does not merely focus on numbers and calculations; it heavily involves analyzing and interpreting information to help business managers recognize their true financial positioning and better formulate future financial plans.
Furthermore, the accounting profession plays a vital role in the socio-economic sphere by enhancing financial transparency, preventing fraud, and supporting tax administration. Consequently, it is widely regarded as the "Language of Business" because it translates complex economic activities into universally understandable and actionable data.
In summary, pursuing a major in accounting provides an essential foundation for individuals aspiring to build careers in finance, business, banking, or economic management. It equips learners with the analytical skills and systematic thinking necessary for real-world application.
The primary objective of the accounting program is to train and cultivate learners with the robust knowledge and practical skills required to manage financial information accurately, efficiently, and strategically for business decision-making. The core objectives include:
1. Providing Foundational Knowledge of Accounting Principles: To ensure learners grasp the fundamentals of accounting, the recording of financial transactions, and the operational mechanics of business accounting systems.
2. Cultivating Recording and Financial Reporting Skills: To enable learners to accurately maintain accounting ledgers and prepare major financial statements, including Balance Sheets and Income Statements.
3. Developing Financial Analysis Capabilities: To train students to analyze profit and loss statements, evaluate financial health, and assess business performance to support strategic decision-making.
4. Supporting Business Management: To empower learners to leverage accounting data for strategic planning, budget management, and operational efficiency improvements.
5. Enhancing Career and Professional Opportunities: To thoroughly prepare graduates to competently enter and excel in the fields of accounting, finance, taxation, and auditing.
In short, the program aims to develop qualified professionals who can accurately manage, analyze, and utilize financial data to support business decisions and drive sustainable corporate growth.
១-សម្រាប់ថ្នាក់បរិញ្ញាបត្រ (Bachelor Degree) និស្សិតមានឱកាសធ្វើការតួនាទីវិជ្ជាជីវៈ និងទទួលខុសត្រូវខ្ពស់ជាងដែលមានតួនាទីដូចខាងក្រោម៖
-គណនេយ្យករ (Accountant)
-គណនេយ្យករជាន់ខ្ពស់ (Senior Accountant)
-មន្ត្រីហិរញ្ញវត្ថុ (Finance Officer)
-អ្នកវិភាគហិរញ្ញវត្ថុ (Financial Analyst)
-សវនករ (Auditor / Internal Auditor)
-មន្ត្រីថវិកា (Budget Officer)
-មន្ត្រីពន្ធដារ (Tax Officer)
-អ្នកគ្រប់គ្រងហិរញ្ញវត្ថុ (Finance Executive – បន្ទាប់ពីមានបទពិសោធន៍)
តួនាទីសំខាន់គឺ រៀបចំរបាយការណ៍ហិរញ្ញវត្ថុ វិភាគទិន្នន័យ និងគ្រប់គ្រងថវិកា។
២-ឱកាសអភិវឌ្ឍអាជីព
បន្ទាប់ពីទទួលបានបទពិសោធន៍ការងារ និងសិក្សាបន្ថែមលើវិញ្ញាបនបត្រវិជ្ជាជីវៈ ដូចជា ACCA, ATQ, CPA ឬវិញ្ញាបនបត្រពាក់ព័ន្ធផ្សេងៗ និស្សិតអាចអភិវឌ្ឍខ្លួនទៅកាន់មុខតំណែងជាន់ខ្ពស់ ដូចជា៖
-ប្រធានផ្នែកសវនកម្ម
-ប្រធានផ្នែកគណនេយ្យ
-អ្នកគ្រប់គ្រងហិរញ្ញវត្ថុ
-ប្រធានគ្រប់គ្រងហានិភ័យ
-នាយកសវនកម្ម
-នាយកហិរញ្ញវត្ថុ (Chief Financial Officer – CFO)
៣-ទីកន្លែងការងារ
-ក្រុមហ៊ុនឯកជន និងសហគ្រាស
-ធនាគារ និងស្ថាប័នហិរញ្ញវត្ថុ
-ក្រុមហ៊ុន គណនេយ្យ សវនកម្ម
-អង្គការមិនមែនរដ្ឋាភិបាល (NGO)
-ស្ថាប័នរដ្ឋ និងក្រសួងនានា
៤-អាជីវកម្មផ្ទាល់ខ្លួន
-បើកសេវាប្រឹក្សាពន្ធដារ និងគណនេយ្យ
-ផ្តល់សេវារៀបចំបញ្ជីគណនេយ្យ
-ជួយអាជីវកម្មក្នុងការប្រកាស និងបង់ពន្ធ
The Associate’s degree programs in accounting represent a critical field in managing and overseeing an organization's or business's financial information. It is the comprehensive process of identifying, analyzing, measuring, recording, classifying, interpreting, and reporting financial data. This enables information users to understand and make accurate, highly effective decisions within the financial sector.
The study of accounting aims to help learners thoroughly understand how financial processes operate within a business. This spans from recording daily transactions—such as revenue, expenses, purchases, and sales—to preparing core financial statements like balance sheets and income statements.
This major does not merely focus on numbers and calculations; it heavily involves analyzing and interpreting information to help business managers recognize their true financial positioning and better formulate future financial plans.
Furthermore, the accounting profession plays a vital role in the socio-economic sphere by enhancing financial transparency, preventing fraud, and supporting tax administration. Consequently, it is widely regarded as the "Language of Business" because it translates complex economic activities into universally understandable and actionable data.
In summary, pursuing a major in accounting provides an essential foundation for individuals aspiring to build careers in finance, business, banking, or economic management. It equips learners with the analytical skills and systematic thinking necessary for real-world application.
The primary objective of the accounting program is to train and cultivate learners with the robust knowledge and practical skills required to manage financial information accurately, efficiently, and strategically for business decision-making. The core objectives include:
1. Providing Foundational Knowledge of Accounting Principles: To ensure learners grasp the fundamentals of accounting, the recording of financial transactions, and the operational mechanics of business accounting systems.
2. Cultivating Recording and Financial Reporting Skills: To enable learners to accurately maintain accounting ledgers and prepare major financial statements, including Balance Sheets and Income Statements.
3. Developing Financial Analysis Capabilities: To train students to analyze profit and loss statements, evaluate financial health, and assess business performance to support strategic decision-making.
4. Supporting Business Management: To empower learners to leverage accounting data for strategic planning, budget management, and operational efficiency improvements.
5. Enhancing Career and Professional Opportunities: To thoroughly prepare graduates to competently enter and excel in the fields of accounting, finance, taxation, and auditing.
In short, the program aims to develop qualified professionals who can accurately manage, analyze, and utilize financial data to support business decisions and drive sustainable corporate growth.
| ឆ្នាំទី 1 | |||
|---|---|---|---|
| ឆមាសទី 1 | ឆមាសទី 2 | ||
| មុខវិជ្ជា | ក្រេឌីត | មុខវិជ្ជា | ក្រេឌីត |
| រដ្ឋបាលសាធារណៈ | 3 | ការគ្រប់គ្រងការរិយាល័យ | 3 |
| កុំព្យូទ័រជំនាញការិយាល័យ | 3 | គណិតវិទ្យាធុរកិច្ចអនុវត្តន៍ | 3 |
| ទ្រឹស្ដីសេដ្ឋកិច្ច | 3 | មូលដ្ឋានគ្រឹះម៉ាឃីទីង | 3 |
| ភាសាអង់គ្លេសស្នូល | 3 | ភាសាអង់គ្លេសស្នូល (១-ខ) | 3 |
| លំនាំដើមនៃអាជីវកម្ម | 3 | មូលដ្ឋានគ្រឹះគណនេយ្យ | 3 |
| ឆ្នាំទី 2 | |||
| ឆមាសទី 1 | ឆមាសទី 2 | ||
| មុខវិជ្ជា | ក្រេឌីត | មុខវិជ្ជា | ក្រេឌីត |
| គណិតវិទ្យាហិរញ្ញវត្ថុ | 3 | មីក្រូសេដ្ឋកិច្ច | 3 |
| ស្ថិតិសម្រាប់ធុរកិច្ច | 3 | រូបិយវត្ថុ និងធនាគារ | 3 |
| គោលការណ៍នៃការគ្រប់គ្រង | 3 | ពន្ធដារ | 3 |
| គណនេយ្យហិរញ្ញវត្ថុ | 3 | គណនេយ្យគ្រប់គ្រង | 3 |
| ភាសាអង់គ្លេសសម្រាប់អាជីវកម្ម (១-ក) | 3 | ភាសាអង់គ្លេសសម្រាប់អាជីវកម្ម (១-ខ) | 3 |
After earning an Associate Degree in Accounting, graduates can pursue the following career opportunities:
• Accountant
• Auditor
• Tax Consultant
• Tax Preparer
• Financial Manager
• Cashier
• Assistant Cashier
• Financial Assistant
• Risk Manager
• Financial Report Analyst
• Opportunities to pursue professional certifications such as CAT, CMA, ACCA, CPA
• Government officer in various ministries and institutions
• Lecturer or specialist instructor in accounting
• Entrepreneur or business owner
