Co-Operative University, Sagaing

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Departments | Department of Commerce

Aims and Objectives

  • To assist in nurturing the skillful entrepreneurs who endeavor to become the operating group in society, especially for community development and commerce
  • To promote knowledge and application of financial statements preparation and financial analysis, cost accounting concepts, principles for management decision-making, various techniques of analyzing financial statements and cash flow statements under reporting standards


Syllabus and Degree Offering
B.BSc (Accounting & Finance)


First Year(Semester II)
Name of Module Module No.
Business Accounting C Com 1101

Second Year(Semester I)
Name of Module Module No.
Financial Accounting (Core) C Com 2101
Management Accounting I (Core) C Com 2102
Management Science (Core) C Com 2103
Intermediate Accounting C Com 2107
Investment (Elective) C Com 2001

Second Year(Semester II)
Name of Module Module No.
Intermediate Financial Accounting (Core) C Com 2104
Management Accounting II (Core) C Com 2105
Performance Management I(Core) C Com 2106
Principles of Finance C Com 2018
Production & Operations Management (Elective) C Com 2002

Third Year(Semester I)
Name of Module Module No.
Management Accounting III (Core) C Com 3101
Managerial Finance (Core) C Com 3102
Marketing Mix ( Core) C Com 3103

Third Year(Semester II)
Name of Module Module No.
Financial Management I (Core) C Com 3104
Internal Control & Risk Management I (Core) C Com 3105
Financial Institution & Financial Markets I (Core) C Com 3106
Business Planning (Elective) C Com 3001

Fourth Year(Semester I)
Name of Module Module No.
Auditing I ( Core) C Com 4101
Advanced Financial Accounting I (Core) C Com 4102
Corporate Finance I (Core) C Com 4103
Capital Market I (Core) C Com 4104
Accounting Information System (Elective) C Com 4001

Fourth Year(Semester II)
Name of Module Module No.
International Finance I(Core) C Com 4105
International Accounting I(Core) C Com 4106
Public Sector Accounting (Core) C Com 4107
Financial Reporting I (Core) C Com 4108
Auditing II (Core) C Com 4109
Organization & Consumer Behavior (Elective) C Com 4002

Departments

  • Department of Commerce
  • Department of Co-Operative Studies
  • Department of Economic Studies
  • Department of Management Studies
  • Department of Statistics Studies
  • Department of Myanmar
  • Department of English
  • Department of Mathematics
  • Department of ICT
  • Department of Economic Geography
  • Department of Law

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