ACCA Student Handbook
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1 TMUC THE MILLENNIUM UNIVERSITY COLLEGE TMUC - The Millennium University College ACCA Student Handbook ACCA - Assosiation Of Certified Charterd Accountants
2 CONTENTS 1. About ACCA 2. Exams 3. Exam Months 4. ACCA Membership 5. Benefits of being an ACCA Member 6. Experience 7. Ethics 8. Entry Requirements 9. HEC Recognition 10. Policies: 11. Refund, Transfer and Deferment policy 12. Rules and Regulations
3 ABOUT ACCA ACCA offers a qualification that gives you choice, flexibility, and global career opportunities. We're the only professional accountancy body to offer option papers, so you choose what you study. With the ACCA letters after your name, you can work in any sector, in any company, anywhere in the world. If you are a university student with a head for business or if you have ever considered a career in accountancy and financehere is a solution! You don't have to complete a business or accounting degree to pursue a career in accountancy by achieving the ACCA Qualification. However, if you have completed a degree that has finance content, you could be exempt from some or even a maximum of nine exams from the ACCA Qualification leaving you the Professional level exams to complete and time to focus on gaining your practical experience. ACCA is the lobal body for professional accountants with over 162,000 members and 428,000 students in 173 countries. We have 91 offices and centres globally all offering localised support. ACCA qualifications are based on international accounting standards making them globally relevant. ACCA's qualifications are benchmarked against education levels around the world. So by choosing ACCA, you choose qualifications that have been independently quality checked. EXAMS The exams are divided into two levels Fundamentals and Professional. The Fundamentals introduce you to both financial and management accounting techniques and cover the main technical areas that all accountants are expected to master. At the Professional level you build on that knowledge and explore advanced skills and techniques. Fundamentals Knowledge F1 Accountant in Business F2 Management Accounting F3 Financial Accounting Fundamentals Skills F4 Corporate and Business Law F5 Performance Management F6 Taxation F7 Financial Reporting F8 Audit and Assurance F9 Financial Management ACCA Student Handbook 1
4 Professional Essentials P1 Governance, Risk and Ethics P2 Corporate Reporting P3 Business Analysis Professional Options (two to be completed) P4 Advanced Financial Management P5 Advanced Performance Management P6 Advanced Taxation P7 Advanced Audit and Assurance EXAM MONTHS For CBEs any month can be exam month. For Paper based exams, June and December each year are exam month. Note: All ACCA examinations are scheduled by ACCA Global. ACCA MEMBERSHIP Once you have completed your ACCA Qualification by and passing your exams, along with three years' practical experience and the Professional Ethics module, you will be invited to become an ACCA member. You will be able to use the 'ACCA' letters after your name. BENEFITS OF BEING AN ACCA MEMBER improve your career progression and have the potential to earn a high salary be able to work anywhere you choose, internationally - because of our world-class reputation have flexibility in your career choice - you can work in any business sector from the financial services and public practice to the public and corporate sectors be part of a global professional body with a reputation for driving global standards of professionalism, ethics, integrity and accountability have access to a range of world-renowned technical materials and research as well as comprehensive resources ACCA Student Handbook 2
5 designed to support your continuing professional development (CPD) including: free access to accounting jobs adverts posted by top employers free access to accounting and auditing standards technical updates access to exclusive online and face-to-face learning opportunities further accountancy qualifications from ACCA, as well as from reputable academic and professional partners EXPERIENCE To qualify as an ACCA member you must complete three years' relevant work experience, achieving 13 of a list of 20 performance objectives. The performance objectives link to the exams so that what you learn relates directly to the workplace. Each performance objective sets out a clear guide of activities for you to do in the workplace and they need to be signed off by your workplace mentor. ETHICS ACCA members are not just good accountants, but also accountants that are good. That is why ethics is at the heart of the ACCA Qualification, embedded in the exams, experience and through the completion of an online professional ethics module. ENTRY REQUIREMENTS 2 passes at GCE/VCE A Level (grades A-E) plus 3 passes at GCSE/Vocational GCSE/GCE O Level (grades A-C or 1-6) in 5 separate subjects including English and Mathematics. (Intermediate Examinations/ Higher School Certificate at 50% or above can be accepted as a substitute for O Levels) HEC RECOGNITION OF ACCA QUALIFICATION IN PAKISTAN The HEC (Higher Education Commission) of Pakistan has granted equivalence to ACCA qualification to a Masters degree level. A circular issued by HEC states that: "HEC recognises the membership of Association of Chartered Certified Accountants (ACCA) after completion of professional qualification and other requisites including training and required professional experience as equivalent to MComm degree awarded by Pakistan universities on the following terms and conditions: ACCA Student Handbook 3
6 i) There will be no exemption awarded to incomplete qualification of ACCA. ii) Initial admission in ACCA programme must be after having 12 years of education (intermediate level, A-level or equivalent certification from IBCC Pakistan)." Commending this development, Mr Arif Masud Mirza, Head of ACCA Pakistan, said: "This is bold step by the HEC and shows they are very much in touch with the changing demands of the highly skilled labour market, the mobility needs of our young members and their education aspirations generally. This is a rational step purely based on the academic merits of the ACCA Qualification, I believe it will go a long way in promoting young professionals from Pakistan, increasing their employability and in the long run contributing to the social and economic development goals of Pakistan." ACCA members may apply for the equivalence by following standard procedure of HEC, mentioned on its website. Visit the HEC website POLICIES AT TIME OF ADMISSION Refund, Transfer & Deferment Policy Registration fee is non-refundable and non-transferable. Admission process must be completed before commencement of classes by depositing institute's dues. If you wish to withdraw or transfer your fee (Pre result) of one more papers, you can do so by writing an application in specified from to the course coordinator within 2 weeks from the commencement of the course. A deduction of 10% of applicable fee shall be made at the time of refund. No application for refund or transfer shall be entertained in any case after the expiry of above period. If you have appeared in the recent ACCA/FD examinations and awaiting result, you can withdraw or transfer your free upon the declaration of result by writing an application to the course coordinator within the period of one week from the announcement of result. In case of transfer, no deduction shall be made if the fee is transferred to the same paper in next session. However, only 33 % of applicable fee is deducted and 67 % will be transferred to immediate next session. In case of refund after the declaration of result 50% of applicable fee will be deducted. If your application for free refund or transfer is not in accordance with the above criteria, no such application shall be entertained. Please note that crossed cheque of fee refund shall be issued to the credit of the student or in the name of parents. Any application for refund/transfer will be processed within one week after the above-mentioned deadlines. Any outstanding dues must be cleared as per due dates. After the expiry of due date, students with outstanding balance will not be allowed to take classes anymore. Students must inform in writing to the respective course coordinator if he / she wishes to drop/ take any paper. If a student drops any paper without informing the respective course coordinator in writing, fee for that paper will be charged in full. If a student wishes to take extra class of any paper with other batch, he/ she must inform the respective course coordinator. ACCA Student Handbook 4
7 If a student wishes to re-sit in any course, free re-sit will only be allowed to those who would have achieved 80% attendance in their first sitting. However, extra fee tuition fee will only be charged from all other students. Course, for which a student is enrolled, may be cancelled, due to any circumstance, beyond institution's control. However, in the event of such cancellation, students will be informed & fee submitted will be refundable without any deduction RULES AND REGULATIONS Registration After registering with TMUC, the student are bound to abide by all of the rules and regulations issued/prescribed by the institution from time to time with regards to academic, administration, general and fees etc. Fee once paid is neither refundable nor transferable to any other student in any circumstances. Students can register with multiple disciplines/courses at a time subject to prior approval of the administration. The institution reserves the right to amend the admission/academic procedures, syllabus, courses/disciplines, rules and regulations and fee structure without any prior notice. The student, his/her all family members, friends and other concerned personnel shall accept the decision of Director / Principal of TMUC as final and will not challenge in any court of law. Cancellation, Reschedule & Refund Policy Upon registration, you will receive home study files /material and login ID to visit the official website of the institution. You will be provided the assignments, course notes, relevant books and other study material information by hand, post or online. You may reschedule to any future course or combination of alternate course(s) at nominal administrative cost. No refund is available after registration in full time/part time or distance learning programs. However, you may credit your investment to any future course or alternate course(s). Attendance Students must attend classes regularly If absent in scheduled classes, any student can be expelled from the College. In case of expulsion, the student has to apply for re-admission. Within 15 days time. If the student does not apply for re-admission, he/she will have to forego the right of re-admission. Once granted re-admission and the students is expelled from the college, the student will have 15 days to apply for readmission for the second time, after which she will never be granted re-admission in any case. In order to pass any subject, student has to have at least 80% attendance in classes; otherwise, the student will be considered failed. The HOD can give concession of another 10% attendance if the student has been absent because of sickness or some other critical reason. Even in case of absence or leave, the student has to complete his session work. If the students fails to appear in the exam for any reason, s/he will be considered failed. Any student whose attendance is short of 80% can sit in the supplementary examination after completing his attendance according to the predefined regulations of the College. Leave Any student who remains absent from classes because of sickness or any other critical reason should get the approval of his/her leaves. The tutor can approve leave of up to three days. Leave for more than three and seven or less days can be ACCA Student Handbook 5
8 approved by the concerned departments if recommended by the tutor. Leave of any more than seven days can be approved the Dean only. Policies & FAQs If the leave is approved, the student will be required to complete his Class / Home / Lab work. In case of absence, a student can be fined in respect of their registered programs. Absence of one period is considered equivalent to absence of a day. ACCA Student Handbook 6
9 ALSO OFFERING HEC Recognized HND Business HND Fashion & Textile Higher National Diploma (HND) Course-work based assessment Get direct entry into the third year of bachelors (honors) Degree Hands-on Learning Experience Globally recognized degree with progression Opportunities in More than 200 Universities around the world. Eligibility: 18-Years & Above Matric/O-levels/Intermediate Mature Students (Over 21-Years) Are Accepted Subject to work Experience THE MILLENNIUM UNIVERSITY No. 68, H-11/4, Islamabad. UAN: Contact: themillenniumuniversitycollege tmuc.islamabad tmuc_islamabad Scan for more
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