| Categories | General Definition |
|---|---|
| Knowledge | What graduates will know and understand |
| Cognitive Skills | What graduates will be able to do in terms of evaluation, advising and application of professional skills. |
| Communication, Information Technology, and Numerical Skills | What computational, IT, and communication skills graduates will possess. |
| Interpersonal Skills and Responsibilities | What management, self-management and interpersonal skills graduates will be able to carry out, and what attitudes and opinions graduates will hold |
The full definition of each category above is provided in the Cambodian Qualifications Framework set out by the government Sub-Decree in 2014. The competencies to be achieved by students are expressed below as learning outcomes. These are further broken down into course learning outcomes in each course specification.
The program learning outcomes (PLOs) are maintained and subject to periodic update and amendment by the Curriculum Committee.
Upon completion of the program, CamEd Master of Science in Accounting and Finance graduates are expected to be able to:
| Program Learning Outcome | Assessment |
|---|---|
| PK1 Explain the requirements of national and international standards and regulation relevant to accounting, finance, auditing, taxation and business reporting and their managerial implications. | Exit Exam |
Upon completion of the program, CamEd Master of Science in Accounting and Finance graduates are expected to be able to:
| Program Learning Outcome | Assessment |
|---|---|
| PC1 Appraise businesses and investments to improve management and advise current and potential investors and lenders. | Advanced Financial Management Case Studies |
| PC2 Facilitate audit and assurance engagements in accordance with International Standards on Auditing in the role of an audit manager or audit team member. | Audit Simulation |
| PC3 Manage budgeting, working capital and capital structure to enhance company profitability in alignment with investor risk appetite. | Performance Management Case Studies |
| PC4 Advise on tax to ensure compliance and enhance company profitability. | Tax Simulation |
| PC5 Create and implement business strategies and operations management to achieve competitive advantage and long-term profitability. | Strategic Business Reporting Case Studies or Advanced Performance Management |
| PC6 Prepare financial reports in accordance with international financial reporting standards for both single companies and groups. | Strategic Business Reporting Case Studies or Advanced Audit and Assurance Case Studies |
Upon completion of the program, CamEd Master of Science of Accounting and Finance graduates are expected to be able to:
| Program Learning Outcome | Assessment |
|---|---|
| PCIT1 Analyze data and draw conclusions to support strategic and operational aspects of business, accounting, audit and finance. | Exit Exam |
Upon completion of the program, CamEd Master of Science in Accounting and Finance graduates are expected to be able to:
| Program Learning Outcome | Assessment |
|---|---|
| PIP1 Lead a productive and collaborative team in business, accounting, taxation, auditing and finance. | Work Placement or Business Consulting Project or Employer Survey |
| PIP2 Ethically manage business operations, accounting, taxation, auditing and finance. | Accounting Ethics Case Studies |