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The requirements for:
- BBA(Accountancy) - the professional degree
- BBA with Accounting Specialisation
are as follows:
Our BBA(Acc.) is a regular Bachelor of Accountancy programme with additional Business Administration modules, feasible because NUS students take more modules per year. This is a de facto "double" degree programme (except in name) for Accountancy and Business Administration, which can be completed in 3 years. BBA(Acc.) is the professional degree for public accountants. The word "Accountancy" will appear on the degree scroll (also known as the "diploma" in some countries). This program is fully accredited by Singapore's accounting authority as well as CPA Australia.
When applying for admissions to NUS, BBA(Acc.) is a separate programme from BBA; applicants wishing to be considered for both must use up 2 of the available choices for programmes (i.e., courses of study). Since the cut-off for BBA(Acc.) has been higher than for BBA, applicants putting BBA ahead of BBA(Acc.) had not been admitted to BBA(Acc.).
In order to fulfil the requirements of the BBA(Acc.) programme as well as to satisfy all the coursework requirements for the professional Accountant qualification, the 120 MCs read by BBA(Acc.) students consist of the following 4-MC modules:
(a) 20 MCs of University-Level Requirements (including 8 MCs of Breadth Modules, 4 MCs of which must be from the module EC2102 Macroeconomic Analysis I; see BBA programme for details on University-Level Requirements)
(i) Singapore Studies Module (4 MCs): Students may consider, for example, SSD1203 Real Estate Development & Investment Law.
(ii) General Education Modules (8 MCs): Students may consider, for example, GEK1501 Information Technology & Us and GEK1029 Managing Change: Power & Paradox or GEK1051 Rhetoric. Polytechnic graduates need only take 1 science-based General Education Module like GEK1501 Information Technology & Us (4 MCs in total instead of 8 MCs).
(iii) Breadth Modules (8 MCs): Besides EC2102 Macroeconomic Analysis I that students must take in place of a Foundation Module (see following), they may consider, for example, RE2380 Real Estate Valuation I, PF1101 Fundamentals of Project Management or IT1801 Programming for Business. Polytechnic graduates only need to take EC2102 Macroeconomic Analysis I (4 MCs in total instead of 8 MCs).
(b) 80 MCs of Programme/Major Requirements (Business Modules):
(i) 14 Foundation Modules (worth 4 MCs each; the original BSP2001 Macro and International Economics is replaced by EC2102 Macroeconomic Analysis I taken as a Breadth Module) forming the broad base (essentially the same as BBA):
Without prerequisites:
- ES2002 Business Communication
- ST1131A Introduction to Statistics
- MNO1001 Management and Organisation
- FNA1002/ACC1002 Financial Accounting (not FNA1002E nor FNA1002X)
- MKT1003 Principles of Marketing
- BSP1004 Legal Environment of Business
- BSP1005 Managerial Economics
- DSC2003 Management Science
- DSC2006 Operations Management
Requiring prerequisites from some modules above:
- ACC1006 Accounting Information Systems
- ACC2002 Managerial Accounting
- FIN2004 Finance
- BSP2005 Asia Pacific Business, Ethics and Society
Requiring as prerequisites all preceding Foundation modules:
- BSP3001 Business Policy and Strategy
(ii) 6 Accounting Essential Modules (worth 4 MCs each)
- ACC3601 Corporate Accounting & Reporting
- ACC3602 Managerial Planning & Control
- ACC3603 Assurance and Attestation
- ACC3604 Corporate and Securities Law
- ACC3605 Taxation
- ACC3606 Advanced Corporate Accounting & Reporting
(c) 20 MCs from the following voluntary modules, under the aegis of Unrestricted Elective Modules:
- ACC3611 Corporate Governance and Ethics
- ACC3612 Risk Management & Internal Control
- ACC3613 Advanced Assurance and Attestation
- ACC3614 Valuation
- ACC3615 Accounting Theory
Students who completed all modules listed above, except for 1 to 5 modules out of those listed in item (c) above, will be awarded a BBA or BBA(Hons.) degree with Accounting specialization, if they have instead done other modules to satisfy the requirements of the BBA or BBA(Hons.) programme.
Students may replace EC2102 Macroeconomic Analysis I with some other Breadth Module and BSP2001 Macro and International Economics, thus extending their programme by one extra module (31 instead of 30). EC2102 Macroeconomic Analysis I may be double-counted for a Minor in Economics or Double (second) Major in Economics.
Students may optionally complete another 6 modules (36 in all) for an extra BBA Specialisation (e.g., in Finance; with modules like Corporate Finance, Investment Analysis, Financial Markets, Financial Statement Analysis, Global Financial & Accounting Issues and Financial Risk Management) in a total of 3.5 years (planning template).
Students admitted into the university from 2007 onwards may read up to a maximum of 60 MCs of level 1000 modules. Any level 1000 modules taken in excess of the 60 MCs will not count towards the fulfillment of the degree requirements.
Double-degree students or transfer students who join BBA(Acc.) after having taken FNA1002E or FNA1002X may be considered as having fulfilled ACC1002, on a case-by-case basis.
Students from Polytechnics in Singapore will only be exempted from one General Education Module (they only take one General Education Module from the Science and Technology group) and one Breadth Module (8 MCs in all), since there is no Unrestricted Elective Module. However, Polytechnic students going for Honours will be further exempted from 3 Unrestricted Elective Modules (adding up to 20 MCs of exemptions) in the BBA(Acc.Hons.) programme.
Some of the modules may be grouped by the following areas:
| Financial Accounting |
ACC1002 Financial Accounting
ACC1006 Accounting Information System
ACC3601 Corporate Accounting & Reporting
ACC3606 Advanced Corporate Accounting & Reporting
ACC3615 Accounting Theory |
| Audit and Corporate Governance |
ACC3603 Assurance and Attestation
ACC3611 Corporate Governance and Ethics
ACC3612 Risk Management and Internal Control
ACC3613 Advanced Assurance and Attestation |
| Managerial Accounting |
ACC2002 Managerial Accounting
ACC3602 Managerial Planning & Control |
| Finance |
FIN2004 Finance
ACC3614 Valuation |
| Law |
BSP1004 Legal Environment of Business
ACC3604 Corporate and Securities Law
ACC3605 Taxation |

More details are found in the dependency diagram. An example of modules sequence illustrates how modules may fit in the programme. A modules planning template in Microsoft Excel format is available for personal modules scheduling. Students with scheduling difficulty are helped by our BBA Office.
EC2102 Macroeconomic Analysis I cannot be taken on a Satisfactory/Unsatisfactory basis, i.e., it must be letter-graded. From August 2007, single-degree students without Advanced Placement Credits are pre-assigned the following modules (there is therefore no need to bid for these modules under CORS), with 1 bid point deducted for each module (students may not drop these pre-assigned modules except for FNA3127 Taxation):
| Year 1, Semester 1: |
Year 1, Semester 2: |
MNO1001 Management and Organisation
ACC1002 Financial Accounting
BSP1004 Legal Environment of Business
BSP1005 Managerial Economics
DSC2006 Operations Management |
MKT1003 Principles of Marketing
ST1131A Introduction to Statistics
ACC2002 Managerial Accounting
DSC2003 Management Science
EC2102 Macroeconomic Analysis I |
|
The recommended sequence of foundation and accounting modules that students have to take from Year 2 onwards are shown below, which they have to bid for via CORS.
|
| Year 2, Semester 1: |
Year 2, Semester 2: |
ACC1006 Accounting Information Systems
ES2002 Business Communication
FIN2004 Finance
BSP2005 Asia Pacific Business, Ethics and Society
ACC3601 COrporate Accounting and Reporting (may alternatively be taken in Year 2, Semester 2) |
BSP3001 Business Policy and Strategy |
| Year 3, Semester 1: |
Year 3, Semester 2: |
|
ACC3602 Managerial Planning and Control
ACC3603 Assurance and Attestation
ACC3604 Corporate and Securities Law
ACC3605 Taxation
ACC3614 Valuation
|
ACC3606 Advanced Corporate Accounting and Reporting
ACC3611 Corporate Governance and Ethics
ACC3612 Risk Management and Internal Control
ACC3613 Advanced Assurance and Attestation
ACC3615 Accounting Theory |
Students with Advanced Placement Credits may be allowed to regard specific prerequite modules as co-requisites, in cases where this would be necessary for graduation.
Students are advised to take ES2002 Business Communication as early as possible, when given a choice. Where practicable, students should complete all 14 prerequisite modules (all Foundation Modules plus EC2102 Macroeconomic Analysis I) for BSP3001 Business Policy and Strategy before Semester 2 of Year 2, thus leaving at least 3 of the 4 modules (not including EC2102 Macroeconomic Analysis I) for the University-Level Requirements to be taken in Semester 2 of Year 2.
As a graduating requirment, BBA(Acc.) students must also satisfactorily complete an accounting-related (or finance-related) internship facilitated by the BIZ Career Services Office. This compulsory internship is scheduled immediately after the first semester exams of Year 3 (usually second week of December), and will last 8 weeks till the end of January. Upon completion of the internship, students will immediately start the second semester of Year 3 in a modified Semester 2. Note that stduents are required to commit to the entire duration of 8 weeks of required internship, during which no foreseen leave should be applied for. In addition to the compulsory internship, students may optionally engage in accounting or non-accounting internships during other periods, usually via the BIZ Career Services Office.
Student with good academic performance will graduate with a Merit degree normally after 3 years, corresponding to some other institutions' 3-year honours degree.
Students in the Bachelor of Business Administration (Accountancy) with Honours (BBA(Acc.Hons.)) programme invest in an additional year of rigorous training, which may include features like advanced Accounting, Finance or Taxation modules, an additional Business Specialisation (e.g. in Finance; with modules like Corporate Finance, Investment Analysis, Financial Markets, Financial Statement Analysis, Global Financial & Accounting Issues and Research Methods in Finance: planning template), a Minor from outside the Business School (e.g. Real Estate), an extra semester abroad, a group Consulting Practicum, an individual Honours Thesis (which may be in accounting or other Business areas) , or completion of the intellectually rich University Scholars Programme (USP). BBA(Acc.Hons.) students will have to complete the following additional MCs (i.e. they have to complete at least 160 MCs worth of modules; see BBA(H) programme for details):
(d) 20 MCs (all at level-4000 or above) of Major (i.e. Business) Requirements
(e) 20 MCs of Unrestricted Elective Modules
The 4 MCs of Breadth Modules and the 20 MCs of Unrestricted Elective Modules can make up 24 MCs for a Minor programme (or part of a 48-MC Double (second) Major programme) offered within or outside the School of Business (students in the Economics Double Major are exempted from BSP1005 Managerial Economics of the Business Foundation Modules, and EC2102 Macroeconomic Analysis I may be double counted). The MCs from Unrestricted Elective Modules may also be used to freely complete a second Specialisation (2Sp) within the BBA(Acc.Hons.) programme. No module can be counted for more than one Specialisation, and none of the required Accounting modules can count towards a second Specialisation.
BBA(Acc.Hons.) students may take BSP2001 Macro and International Economics under Unrestricted Electives Modules instead of EC2102 Macroeconomic Analysis I under Breadth Modules, in which case the students would be left with 4 rather than 5 Unrestricted Elective Modules, but would have 2 instead of 1 Breadth Modules. Such students should delay taking EC2102 Macroeconomic Analysis I until after being invited for Honours.
Honours students in the University Scholars Programme (USP; like an exclusive second Major for bright students) would be able to complete BBA(Acc.Hon.) and USP with 160 MCs. USP students are exempt from the Singapore Studies Module, the 2 General Education Modules, the 3 Breadth Modules, and ES2002 Business Communication. Further, they can use or customize 2 of the 5 modules in the Major Requirements (e.g. use MPP modules PP5103 Political and Organisational Analysis and PP5105 Public Policy Research and Evaluation) to satisfy part of USP's Advanced Curriculum (the remaining 3 may be used for Honours Thesis), and further use the 3 Unrestricted Elective Modules for USP (e.g. use any two other MPP modules to complete USP's Advanced Curriculum). Thus, all 12 USP modules are covered.
Students who completed this Specialisation will be awarded the original BBA degree, not the BBA(Acc.) degree that requires 6 more Accounting modules plus an internship. Unlike the BBA(Acc.) programme, graduates with this Specialisation are not meant to be professional accountants. The word "Accounting" will only appear on the academic transcript but not on the degree scroll (also known as the "diploma" in some countries). Unlike the BBA(Acc.), this programme will not be accredited by any accounting authority or organisation.
To fulfil the requirements of the BBA with Accounting Specialisation, students will have to complete the following modules worth a total of 120 MCs:
(a) 20 MCs of University-Level Requirements (see BBA programme for details), for which there is a myriad of modules to choose from within the comprehensive NUS.
(b) 84 MCs of Programme Requirements (Business Modules, similar to students reading other specialisations in the BBA Programme):
(i) 15 Foundation Modules (worth 4 MCs each) forming the broad base:
Without prerequisites:
- ST1131A Introduction to Statistics
- MNO1001 Management and Organisation
- ACC1002 Financial Accounting
- MKT1003 Principles of Marketing
- BSP1004 Legal Environment of Business
- BSP1005 Managerial Economics
- DSC2003 Management Science
- DSC2006 Operations Management
Requiring prerequisites from some modules above:
- ACC1006 Accounting Information Systems
- BSP2001 Macro and International Economics
- ACC2002 Managerial Accounting
- FIN2004 Finance
- BSP2005 Asia Pacific Business, Ethics and Society
Requiring as prerequisites all preceding 14 modules:
- BSP3001 Business Policy and Strategy
(ii) 6 Accounting Essential Modules (worth 4 MCs each)
- ACC3601 Corporate Accounting & Reporting
- ACC3602 Managerial Planning & Control
- ACC3603 Assurance and Attestation
- ACC3604 Corporate and Securities Law
- ACC3605 Taxation
- ACC3606 Advanced Corporate Accounting & Reporting
(c) 16 MCs of Unrestricted Elective Modules (same requirements as students reading other specializations in the BBA Programme), to be fulfilled using any modules offered by the whole of NUS and its exchange partners.
Students in the BBA with Accounting Specialisation (or with other area of Specialisation), who had switched from the BBA(Acc.) after having taken EC2102 Macroeconomic Analysis I, would not need to further take BSP2001 Macro and International Economics, but might need to take an extra 4 MCs of Unrestricted Elective Modules so as to fulfill MCs requirement for the degree.
Students who had swtiched from the BBA to BBA(Acc.) after having taken BSP2001 Marco and International Economics, would not need to furhter take EC2102 Macroeconomic Analysis I, but might need to take an extra 4MCs of Breadth module so as to fulfill MCs requirement for the degree.
Students admitted into the university from 2007 onwards may read up to a maximum of 60 MCs of level 1000 modules. Any level 1000 modules taken in excess of the 60 MCs will not count towards the fulfillment of the degree requirements.
Same as students reading other specialisations in the BBA Honours Programme, students in the BBA Honours Programme with Accounting Specialisation will have to complete the following additional MCs (i.e. they have to complete at least 160 MCs worth of modules; see BBA(H) programme for details):
(d) 20 MCs at level-4000 of Programme Requirements
(e) 20 MCs of Unrestricted Elective Modules
Due to some yet unresolved restrictions, this Specialisation is not currently available to students originally in the BBA or BBA(Honours) programmes: there will not yet be enough modules generally available to constitute a Specialisation.
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