BSc. (Applied Accounting) Student Handbook

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School of Accounting and BusinessBSc. (Applied Accounting)General/Special Degree ProgrammeStudent HandbookSuccessbeginsHereBSc.(Applied Accounting)UGCAPPROVED!Ministry of Co-operativesand Internal Trade

Accountancy has always been a profession that has been in demand,and now that fact is truer than ever. In the current context of thecorporate world, qualified accountants occupy most of the leadershippositions in many companies and industries. In short, accountancy isa vibrant and dynamic career choice that offers unlimited horizonsfor those who venture in to it.Why should you pursue theBSc. (Applied Accounting) Degree?However, one major shortcoming of the accounting sector inSri Lanka has been the lack of a specialized academic qualificationin accountancy. And today even that failing has been rectified. TheBSc. (Applied Accounting) Degree from the Institute of CharteredAccountants of Sri Lanka (CA Sri Lanka) fulfils this long felt need inthe corporate financial sector of Sri Lanka by being the first appliedaccounting degree in the country. There are many reasons as to whyyou should follow this degree. Chief among them are the facts thatthis degree is recognized and supported by the University GrantsCommission and that this is the only degree and professionalqualification that is offered by a professional institution.In brief, this degree simply allows you to save time and moneyby being a combined academic and professional qualification.Additionally, you don’t have to be a student of the A/L commercestream to enter the degree programme. Students from other subjectareas who have passed the exam can also read for this degree.And with the option of a part time course module, even workingprofessionals can pursue the degree. So what are you waiting for?A whole new world of unimagined opportunities awaits you.The Institue of Chartered Accountants of Sri Lanka School of Accounting and Business BSc. (Applied Accounting) General/Special Degree Programme03 04

Contents Institute of Chartered Accountants of Sri Lanka (CA Sri eFunctions of the CA Sri Lanka5555777 School of Accounting and Business (SAB)IntroductionAimsStructure and Governance of SAB7777 BSc. (Applied Accounting) General/Special Degree ProgrammeIntroductionAimObjectivesAdmission criteria for the degreeCurriculum DesignThe Academic Year and SemestersThe Structure of the Degree ProgrammeCourse Code SystemCredit SystemMedium of Instruction88888888999 Programme StructureBSc. (Applied Accounting) General DegreeBSc. (Applied Accounting) Special Degree101011 Courses Offered in BSc. (Applied Accounting) General/SpecialDegree Programme12 Evaluation and ExaminationLectures and Tutorial SessionsStudent Performance Assessment191919

By-laws and Examination Regulations of the BSc. (Applied Accounting)General/Special Degree ProgrammeIntroductionStructure of the degree programmeCourses and Credit ValuesStudent Course LoadStudent Performance AssessmentGrading ScaleGrade Point Average (GPA)Passing or Failing a CourseEligibility to Sit for an End- Semester Examination (ESE)Release of Results of the Semester ExaminationPassing a Semester ExaminationTo be Referred in Semester ExaminationsCompletion of the DegreeAward of ClassesEffective date of the degree21212122222222232424242425252525 The Learning Environment and Facilities Provided for StudentsLecture HallsLibraryComputer CentreMultimedia English Language CentreCafeteria and Waiting Rooms262626262626 Student Support services and welfareStudent Academic Guidance and CounselingCareer Guidance for studentsScholarshipsStudent Activities2626272727 Contact Details30The Institue of Chartered Accountants of Sri Lanka School of Accounting and Business BSc. (Applied Accounting) General/Special Degree Programme04 05

THE INSTITUTEOF CHARTEREDACCOUNTANTSOF SRI LANKAIntroductionVisionThe Institute of Chartered Accountants ofSri Lanka (CA Sri Lanka) is one of the largestprofessional organizations in Sri Lanka; itsupports over 4,300 chartered accountants.The Institute provides insight and leadershipto the accountancy and finance profession inSri Lanka as well as globally.The CA demonstrates the higheststandards in business and societyThe qualified members of CA Sri Lanka aretrained to provide financial knowledge andguidance based on the highest professional,technical and ethical standards, therebyassisting communities and organizations togain long term sustainable economic growth.CA Sri Lanka was established by Act ofParliament No. 23 of 1959 and is one of thelargest tertiary education providers outsidethe university system of Sri Lanka with astudent base of over 36,000.MissionCA Sri Lanka qualification will be the‘qualification of choice’Core ValuesIntegrityWisdomInnovationService

GovernanceThe Council of the Institute of Chartered Accountantsof Sri Lanka is the governing body responsible forpolicy formulation and strategy development. TheCouncil is structured to accommodate a President,Vice President, six members elected by the membersand six members appointed by the Honourable Ministerof Internal Trade and Co-operatives.The main dutiesof the Council are to: conduct qualifying examinationsand prescribe courses of study; supervise and regulatestudent education and training; maintain professionalstandards, and acquaint members with the methodsand practices necessary to maintain standards;encourage research in accountancy and relatedsubjects and secure the well being and advancementof the profession.Functions of theCA Sri LankaThe Institute provides its members with knowledgeand guidance based on the highest professional,ethical and technical standards. It ensures a highlevel of professional competence among themembership and those aspiring to be members. CASri Lanka influences national policy formulation inareas related to the accountancy profession andcontributes in a significant manner to the nationaldevelopment efforts.Over the years, CA Sri Lanka has strived to buildlong term beneficial relationships with various keystakeholders through maintaining close connectionswith the government, respective regulators, thecorporate world, individuals and communities. Further,CA Sri Lanka enjoys a strong working relationship withleading accounting bodies across the globe. CASri Lanka is a member of the International Federationof Accountants (IFAC), Confederation of Asian andPacific Accountants (CAPA) and a founder member ofthe South Asian Federation of Accountants (SAFA).SCHOOL OFACCOUNTINGAND BUSINESS (SAB)IntroductionThe School of Accounting and Business (SAB)was established by CA Sri Lanka for the purposeof conducting the BSc. (Applied Accounting)General/Special Degree programme. SAB functionsunder the overall responsibility of the Council of CASri Lanka with a separate Board of Management andBoard of Studies.AimsThe SAB has set five core strategic aims:Provide excellent learning opportunities that arestudent centered and employment focusedUndertake excellent research in the selected areasof activityMaintain the school’s position as a sector leader inwidening access to higher educationEstablish the school as a sector leader promotingcreativity and innovationConduct business in line with the school’s core valuesand the highest standards of corporate governanceStructure andGovernance of SABSAB comes under the overall responsibility of theCouncil of CA Sri Lanka, Board of Management andBoard of Studies of SAB. The Board of Management(BoM)is responsible for the governance of the BSc.(Applied Accounting) General/Special Degreeprogrammes while the Board of Studies (BoS) is theacademic advisory body for SAB.Further, SAB consists of two academic departments,namely, the Department of Accounting and Financeand the Department of Business Studies.The Institue of Chartered Accountants of Sri Lanka School of Accounting and Business BSc. (Applied Accounting) General/Special Degree Programme06 07

BSc. (APPLIED ACCOUNTING)GENERAL/SPECIALDEGREE PROGRAMMEIntroductionThe BSc. (Applied Accounting) is a degree programmeapproved by the University Grants Commission (UGC)of Sri Lanka; it is designed to produce employablegraduates with the required skills, competenciesand industry knowledge to fulfil a successfulaccounting career. Upon completion, the studentwill gain extensive knowledge and the required skillsin accounting practices, as this is the only degreeprogramme in Sri Lanka that enables students togain knowledge in the field of ‘Applied Accounting’.AimTo facilitate scholars who are capable of understandingthe realities of financial reporting in relation tochanging environmental conditions and forming ideasfor necessary improvements in accounting practices.ObjectivesTo ensure that the students who pursue theprogramme are technically competent incontemporary accounting practicesTo ensure that such students are sound in the detailsof the prevailing regulatory framework in accountingpracticesTo ensure that such students are highly skilled inconceptualizations in relation to the regulation ofaccounting practicesAdmission Criteriafor the DegreePasses in three subjects (in any subject stream) at theGCE Advanced Level (Sri Lanka) examination with aminimum mark of 30% for the Common General Paperat one attemptORPasses in four subjects (in any subject stream) at theGCE Advanced Level (Sri Lanka) examination (underthe old syllabus) at one attemptORAny foreign qualification equivalent to the GCEAdvanced Level Examination in Sri Lanka as approvedby the University Grants Commission of Sri LankaANDGood performance at the English proficiencyplacement test and interviewCurriculum DesignThe BSc. (Applied Accounting) degree programmepromotes orientation to the accounting profession andis designed to improve knowledge, develop skills andinculcate the appropriate attitudes necessary to fulfila successful accounting career. Throughout thecurricula, emphasis is given to the development ofskills and core competencies in critical and creativethinking, analytical ability, commitment to life longlearning, adoption to situations, negotiations,interpersonal relations and team work, time and stressmanagement, problem solving skills and leadershipskills. The development of skills will be embedded inthe teaching and learning process of the course unitsand assessed through the internship and skillsdevelopment programme at the end of each semesterin the third and the final year.The Academic Yearand SemestersThe curriculum of the BSc. (Applied Accounting)General/Special Degree programme is designed to runon a semester basis through a period of three years forthe General Degree programme and four years for theSpecial Degree programme. There are two semestersin each year where a semester consists of 15 weeks.A master timetable for each semester will beannounced at the beginning of each semester.The Structure of theDegree ProgrammeThe degree programme is at two levels, namely:BSc. (Applied Accounting) General Degree Programmethis consists of six semesters within a period of threeyears. Students are required to earn 96.5 credits tocomplete the BSc. (Applied Accounting) GeneralDegree ProgrammeBSc. (Applied Accounting) Special Degree Programmethis consists of eight semesters within a period of fouryears. Students are required to earn 121.5 credits tocomplete the BSc. (Applied Accounting) SpecialDegree Programme

After successful completion of the BSc. (AppliedAccounting) General degree programme, studentshave the opportunity to continue for another year (twosemesters) and complete the Special Degreeprogramme. A candidate who will read for the SpecialDegree in BSc. (Applied Accounting) shall followadvanced accounting and financial managementrelated courses with research exposure.The BSc. (Applied Accounting) General/SpecialDegree programmes are designed mainly based on thecore subject disciplines of financial accounting,management accounting and financial management.In addition, there are five other related sub coredisciplines and an auxiliary discipline. The fivesub core disciplines are Quantitative and ManagementTechniques, Business Economics, Information andCommunication Technology, Management and Law.The auxiliary discipline is Business Communication.Course Code SystemA Course means a subject unit taught during asemester. Usually it is calculated in terms of 30 hoursof lectures and 30 hours of tutorials or 30 hours oflectures and 15 hours of tutorials.The courses included in the degree programme areidentified with a course code. The course codeconsists of eight alphanumeric characters as follows:AFM 10130, QMT 20330 and MGT 10125 and so on.The first three characters denote the subjectdiscipline. The acronym and the associated subjectdisciplines are shown in Table 1Table 01AcronymAFMMGTICTQMTBECLAWBCMAcronymy and Subject DisciplineSubject DisciplineAccounting, Management Accounting and FinanceManagementInformation and Communication TechnologyQuantitative Management TechniquesBusiness EconomicsLawBusiness CommunicationThe first digit denotes the year of the degreeprogramme, i.e., 1 first year, 2 second year, 3 third yearand 4 fourth year.15 hours of lectures 01 credit value (and)30 hours of classroom tutorials/class room practicals 01 credit value.The total credit values assigned for the General andSpecial Degree programme is 96.5 and 121.5respectively.Medium of InstructionThe BSc. (Applied Accounting) Degree programme isconducted in the English medium.The second and third digits denote the sequentialnumber assigned to the course under the respectivediscipline, e.g., AFM 10130 denotes the 01st courseunder Accounting, Management Accounting andFinancial Management discipline. MGT 30725 denotesthe 07th course under the Management discipline.BCM 10225 denotes the 2nd course under BusinessCommunication.The last two digits describe the credit values assignedfor the course, e.g., AFM 10130; 03 credit values areassigned for the course. MGT 30725; 2.5 credit valuesare assigned for the course.The total number of courses prescribed for the Generaland Special Degree programme is 34 and 41respectively.Credit SystemCredit Values are the weights assigned for eachcourse. The weight assigned in terms of credit valuesis calculated as follows:The Institue of Chartered Accountants of Sri Lanka School of Accounting and Business BSc. (Applied Accounting) General/Special Degree Programme08 09

Programme OutlineYear ISemester ICourse Code Course TitleSemester IITime (Hours)Credit Values Course Code Course TitleTime (Hours)AFM 10130AFM 10230ICT 10130QMT 10130MGT 10125BCM 10125Fundamentals of Financial AccountingFundamentals of Management AccountingIntroduction to Information TechnologyBusiness MathematicsFundamentals of Sociology and PsychologyBusiness Communication ITotal Hours/Credit Values303030303030180303030301515150Credit ValuesLectures Tutorials AssignedLectures Tutorials Assigned3.03.03.03.02.52.517AFM 10330AFM 10430MGT 10225LAW 10125QMT 10230BCM 10225Intermediate Financial AccountingIntermediate Management AccountingPrinciples of ManagementCommercial LawBusiness StatisticsBusiness Communication IITotal Hours/Credit 02.516.5Year IISemester ICourse Code Course TitleSemester IITime (Hours)Credit ValuesCourse Code Course TitleTime (Hours)Lectures Tutorials AssignedAFM 20530AFM 20630BEC 20125ICT 20230MGT 20325BCM 20325Business FinanceAdvanced Financial AccountingMicroeconomicsBusiness Information SystemsMarketingBusiness Communication IIITotal Hours/Credit Values303030303030180303015301515135Credit ValuesLectures Tutorials Assigned3.03.02.53.02.52.516.5AFM 20730MGT 20425BEC 20225QMT 20330AFM 20830LAW 20225Audit and AssuranceHuman Resource ManagementMacroeconomicsOperational ResearchTaxationCorporate LawTotal Hours/Credit 02.516.5Year IIISemester ICourse Code Course TitleSemester IITime (Hours)Credit ValuesCourse Code Course TitleLectures Tutorials AssignedAFM 30930MGT 30525BEC 30325ICT 30330AFM 31040Financial Reporting FrameworkOrganizational BehaviourManagerial EconomicsManagement of Information TechnologyInternship and Skills Development ITotal Hours/Credit Values303030453015150135603.02.52.53.04.015.0Time (Hours)Credit ValuesLectures Tutorials AssignedMGT 30625AFM 31130ICT 30430MGT 30725AFM 31240Strategic ManagementStrategic Management AccountingAccounting Information SystemsProject ManagementInternship and Skills Development IITotal Hours/Credit Values303022.53015304515112.51202.53.03.02.54.015

BSc. (Applied Accounting) Special Degree- Year IVYear IVSemester ICourse Code Course TitleAFM 41330AFM 41430AFM 41530AFM 41640Research MethodologyForensic Accounting and InvestigationsAdvanced Financial ReportingInternship and Skills Development IIITotal Hours/Credit ValuesSemester IITime (Hours)Credit ValuesLectures Tutorials AssignedCourse Code Course Title303030303030AFM 41730AFM 41850AFM 4194090903.03.03.04.013Time (Hours)Credit ValuesLectures Tutorials AssignedAdvanced Taxation and Strategic Tax Planning 30Research Report on Accounting and FinanceInternship and Skills Development IVTotal Hours/ Credit values3030303.05.04.012The Institue of Chartered Accountants of Sri Lanka School of Accounting and Business BSc. (Applied Accounting) General/Special Degree Programme10 11

Courses Offered in theBSc. (Applied Accounting)General/Special DegreeProgrammeAFM 10130Fundamentals of Financial AccountingThis course is designed to introduce the fundamentalsof financial accounting. The primary focus of thecourse is to provide a basic understanding on variousbusiness transactions and how these transactions areaccounted for by business entities. The main areasdiscussed in the course are: business environment andregulatory framework, maintaining financial recordsand adjustments to accounting records, accounting forjoint ventures, investments, construction contracts,hire purchase and leasing.AFM 10230Fundamentals of Management AccountingThis course attempts to provide knowledge on theapplication of management accounting concepts in anorganizational context. The main topics included inthis course are: evolution of management accountingpractices, management accounting processes andbasic use of management accounting information indecision making techniques.AFM 10330Intermediate Financial AccountingAFM 20630Advanced Financial AccountingThe objective of this course is to provide students withknowledge of the theoretical and practical aspects offinancial accounting. The main areas covered in thiscourse are: accounting and preparation of financialstatements for sole proprietorships, partnerships andnon-profit organizations and preparation of financialstatements from incomplete records.This course is designed to provide an understanding ofthe advanced aspects of financial accountingtechniques. The main areas discussed in this courseare: preparation and presentation of financialstatements for limited companies, accounting forgroups of companies, mergers and acquisitions andfinancial statement analysis.AFM 10430Intermediate Management AccountingThis course aims to ensure that students haveacquired a sound knowledge of the decision makingtechniques available for planning and controlling bymanagers. The main topics discussed in this courseunit are: capital budgeting techniques, budgeting,standard costing, variance analysis and cost behaviourand estimation.AFM 20530Business FinanceThe objective of this course unit is to ensure thatstudents have gained an introductory knowledge of thefinancial management of corporate organizations.Among the topics covered are: introduction to businessfinance, valuation concepts and working capitalmanagement.AFM 20730Audit and AssuranceThe aim of this course is to provide an understandingof the basic concepts and techniques of providingassurance services as per the Companies Act ofSri Lanka and other forms of assurance. The main areasincluded are: planning an assurance engagement,accounting and internal control systems, the audit ofworking papers and evidence and professional ethics.AFM 20830TaxationThe objective of this course unit is to equip studentswith a knowledge of taxation encompassing theregulatory framework which is required to performroutine functions relating to taxation in anorganization. The main topics included in this courseare: introduction to taxation, income tax, taxation ofpartnerships, basic tax administration and accountingfor value added tax.

AFM 30930Financial Reporting FrameworkAFM 41330Research MethodologyAFM 41530Advanced Financial ReportingThe aim of this course unit is to provide students withknowledge, skills and competences pertaining tofinancial reporting and compliance and monitoringframeworks with a particular emphasis on Sri LankaAccounting Standards.This course is designed with the objective ofintroducing students to the research environment ofaccounting by providing a basic knowledge of appliedresearch concepts, tools and techniques. This willenable the student to carry out a research studyrelevant to a particular research issue. The main topicscovered are: introduction to research methodology,various schools of research in accounting, developingand testing hypotheses, case study research inaccounting and developing a research proposal.This course aims to ensure that students are able toprepare group financial statements in compliance withthe regulatory framework and Sri Lanka AccountingStandards (SLAS). In addition, students should also beable to prepare financial information for selectedspecial entities. Further, it aims to ensure thatstudents are able to evaluate accounting practiceswith particular reference to capital maintenance,measurement and economic substance over legal form.The changing nature of accounting information as wellas current developments is also considered in thiscourse.AFM 31040Internship and Skills Development IThis course unit enables students to gain a practicalknowledge of accounting, auditing, taxation, financeand management in order to apply their conceptualunderstanding of organizations in a real work setting.AFM 31130Strategic Management AccountingThe main objective of this course unit is to acquaintstudents with the strategic use of managementaccounting information. The areas covered include:management accounting applications in analyzing themarket, formulating and communicating strategies,contemporary issues in strategic managementaccounting applications and strategic performancemeasurement.AFM 31240Internship and Skills Development IIThis course unit enables students to gain a practicalknowledge of accounting, auditing, taxation, financeand management in order to apply their conceptualunderstanding of organizations in a real work setting.AFM 41430Forensic Accounting and InvestigationThis course unit equips students with a skills orientedapproach to the practice of the identification,detection and investigation of frauds in today’sbusiness world. Students are provided the opportunityto analyze documents, evaluate internal control andtrace funds to resolve accounting irregularities with anemphasis on fraudulent financial reporting. Thus,forensic accounting and investigation help students toacquire technical skills and practical knowledge inthis growing career area.AFM 41640Internship and Skills Development IIIThis course unit enables students to gain a practicalknowledge of accounting, auditing, taxation, financeand management in order to apply their conceptualunderstanding of organizations in a real work setting.AFM 41730Advanced Taxation andStrategic Tax PlanningThis course attempts to provide an in depth knowledgeof the application of taxation principles for taxplanning and decision making. The main topicsincluded in this course are: tax liability of a taxableperson, principles of double tax agreements, taxadministration and planning, application of valueadded tax and stamp duty and the code of professionalconduct and ethics with regard to the disclosure ofinformation.The Institue of Chartered Accountants of Sri Lanka School of Accounting and Business BSc. (Applied Accounting) General/Special Degree Programme12 13

AFM 41850Research Report in Accounting/FinanceBCM 10225Business Communication IIBEC 20125MicroeconomicsThe objective of this course is to enable the student tocarry out a research study under the guidance of anacademic supervisor. The student can decide on theresearch issue to be addressed based on his/her areaof interest, which should be related to the field ofaccounting. Based on the prior knowledge obtained inresearch methodology, the student is expected tocomplete the study within the stipulated time frame.This course unit targets students who havesuccessfully completed Business Communication I,who have an intermediate level of proficiency inEnglish. The primary objectives of the course are todevelop the ability to read and write different types ofaccounts related reports, analyze information fromdifferent sources and write recommendations,summarize and make presentations. Students whosuccessfully complete this course will have a higherintermediate level of proficiency in English.This course unit intends to provide students with anunderstanding of the basic principles, concepts andtechniques of microeconomic theory towardsanalyzing economic issues and decision making. Themain areas covered are: an overview of economics andits core concepts, demand and supply theory, theory ofconsumer behaviour, theory of production and costs,market structures and factor markets.AFM 41940Internship and Skills Development IVThis course unit enables students to gain a practicalknowledge of accounting, auditing, taxation, financeand management in order to apply their conceptualunderstanding of organizations in a real work setting.BCM 10125Business Communication IThe primary objectives of the course unit are todevelop in students the ability to read and writedifferent types of accounts related reports, deal withsimple office communications such as simple letters,memos, e-mails and job application and interviewskills. Students who successfully complete this coursewill have an intermediate level of proficiency inEnglish and will be able to function at low to mid levelin an accounts related environment.BCM 20325Business Communication IIIThis course unit intends to enhance the Englishlanguage competence and communication skillsneeded in business contexts. It aims to develop thecommunicative confidence and learner autonomy for asustainable career development. This is a tailor madeprogramme where students have the opportunity toimprove the most pertinent business soft skillsthrough appropriate learning channels. The activitiesin this motivating programme will enable students todevelop the skills, techniques and disciplines totranslate their career goals into reality.BEC 20225MacroeconomicsThe purpose of this course is to equip students with atheoretical understanding of the basic concepts,principles and techniques of macroeconomics as wellas the role of economic factors in influencing thedecision making process. The topics include: anintroduction to macroeconomics, national incomeaccounting, money and money markets,macroeconomic models, inflation and unemployment,international trade and finance, business cycleanalysis and economic policies for business analysis.BEC 30325Managerial EconomicsThis course unit is designed to provide interdisciplinaryknowledge and skills in economics, management andquantitative techniques applicable in the decisionmaking process. This covers topics such asintroduction to managerial economics, demandestimation, demand forecasting, application of thetheory of production and cost analysis, optimization,decision making under imperfect markets and pricingpractices and strategies.

ICT 10130Introduction to Information TechnologyICT 30430Accounting Information SystemsMGT 10125Fundamentals of Sociology and PsychologyThe aim of this course is to provide knowledge tooperate computers and to impart skills to use popularoffice applications which are essential to carry outday to day business activities. The areas covered inthis course are an introduction to computers andcomputer packages in Microsoft Office.This course discusses the concepts behind the popularEnterprise Resource Planning (ERP) system andprovides knowledge of the finance, inventorymanagement and security modules of ERP systems.The rationale of this course is to provide a knowledgeof the basic concepts and principles related to humanbehaviour in order to understand and analyzeorganizational problems in a broader framework. Thiscourse covers the topics of introduction to sociology,elements of social structure, institutions and control,social deviance behaviour, social culture, socialization,introduction to psychology, foundations of humanbehaviour, cognitive processes and personalitytheories and types.ICT 20230Business Information SystemsThe objective of this course unit is to develop aknowledge and understanding of informationmanagement and modern information managementtechnologies in the accountancy profession. The maintopics include: an introduction to information systems,modern information technology and informationsystems development.ICT 30330Management of Information TechnologyThis course is designed to ensure that the studentsacquire the necessary skills to develop business andfinancial models using IT applications. The main areascovered are: professional reporting and financialmodelling using spreadsheets and IT basedquantitative applications for decision making.LAW 10125Commercial LawThe aim of this course unit is to provide students withan understanding of the key areas of commercial lawand related regulatory issues in the context ofbusiness perspectives. The main areas covered are:law of contract, sale of goods, negotiable instruments,law of agency, partnerships,

Multimedia English Language Centre 26 Cafeteria and Waiting Rooms 26 . is responsible for the governance of the BSc. (Applied Accounting) General/Special Degree programmes while the Board of Studies (BoS) is the . minimum mark of 30% for the Common General Paper at one attempt OR P

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