For BAC12 students in AY 2012/13 Page 1

BBA (Accountancy) Modules Typical Sequence (for 2012 cohort) (as at August 2012)

Year 1 (AY12/13) Semester 1

Year 1 (AY12/13) Semester 2

Year 2 (AY13/14) Semester 1

Year 2 (AY13/14) Semester 2

Year 3 (AY14/15) Semester 1

Year 3 (AY14/15) Semester 2

MNO 1001 Management and

Organisation

MKT 1003 Marketing

FIN 2004 Finance

University-Level Requirement Module

BSP 3001 Strategy Management

Compulsory 8-week internship

(from immediately after the exam period of semester 1 till

the end of January)

ACC 3611 Corporate Governance and

Ethics

ACC 1002 Financial Accounting

(not ACC1002X)

DSC 1007 Business Analytics

BSP 2001 Macro and International

Economics

ACC 3601 Corporate Accounting &

Reporting

ACC 3602 Managerial Planning &

Control

ACC 3612 Risk Management &

Internal Control

BSP 1004 Legal Environment of

Business

ACC 1006 Accounting Information

Systems

MNO 2007 Leadership and Ethics

ACC 3603 Assurance and Attestation

ACC 3604 Corporate and Securities

Law

ACC 3606 Advanced Corporate

Accounting & Reporting

BSP 1005 Managerial Economics

ACC 2002 Managerial Accounting

DSC 2006 Operations Management

ACC 3605 Taxation

ACC 3614 Valuation

ACC 3613 Advanced Assurance and

Attestation

University-Level Requirement Module

ES 2002 Business Communication

University-Level Requirement Module

University-Level Requirement Module

BSP 2005 Asia Pacific Business

Environment

ACC 3615 Accounting Theory

The following notes from page 2 of this document are an integral part of this sequence diagram. In other words, please read the notes!

SUBSET A SUBSET B SUBSET C SUBSET D

For BAC12 students in AY 2012/13 Page 2

NOTES TO THE ABOVE SEQUENCE in the context of BAC12 students only 1. BSP2001 will count as a breadth module.

2. University-Level Requirement (ULR) modules (not pre-allocated) For A-level (or other) students — one Singapore Studies (SS) module, one GEM (Group A), one GEM (any group) and one breadth module. For poly graduates — one Singapore Studies module (SS) and one GEM (Group A).

3. For AY12/13 semester 1 (a) Students will be pre-allocated the four foundation modules shown in the sequence diagram. The ULR module (GEM or SS) is not pre-

allocated, and you must bid for it on CORS.

4. For AY12/13 semester 2 (a) Students will be pre-allocated the five modules shown in the sequence diagram. Any requests for drops or swaps for the non ACC

modules are handled directly by the BBA office (Mr. Low Joon Kiat email: bizljk@nus.edu.sg Tel: 6601-8982). If you wish to drop or swap the ACC modules, please contact A/P Stephen Lynn (email: bizlsg@nus.edu.sg Tel: 6516-1418) for approval.

(b) Students planning to go on exchange can consider mapping any of these modules to overseas modules. Both ACC2002 and ACC1006 are available for mapping. However, please note the following warnings (c, d and e) about dropping these modules to map them.

(c) ACC1006 is offered only in semester 2 starting from AY12/13. Suppose a student drops this module in AY12/13 semester 2 and proceeds on exchange in AY13/14, but then fails to map ACC1006 successfully. The student may have to wait until AY14/15 semester 2 to take the module. Due to the 8-week internship cutting into the normal semester schedule, the 5 ACC36xx modules scheduled for that semester will start late. But this is not true for ACC1006 which runs on the normal schedule. As a consequence, if the student is taking

For BAC12 students in AY 2012/13 Page 3

the 8-week internship, she may end up not being able to take ACC1006 because of the clash. In that case, she will only be able to take it in AY15/16 (Year 4), whether or not she takes honors.

(d) It is desirable to take ACC1006 before taking ACC3603 (although it is not a formal pre-requisite). Students who drop it in the current semester but cannot map it on exchange may have to take it concurrently with ACC3603 or later, which is not ideal from a pedagogical viewpoint.

(e) Dropping ACC2002 to take it on exchange will also lead to scheduling difficulties down the road. This is because ACC2002 is a formal prerequisite for ACC3603. In turn, ACC3603 is a prerequisite for the compulsory internship (see below). If you cannot take ACC3603 in Year 2 due to the missed prerequisite, you cannot do a compulsory internship in summer 2014. Moreover, you may find it difficult to fit ACC3603 in your year 3 schedule due to clashes.

5. For AY13/14 semester 1 (subject to change) (a) Students not going for exchange are pre-allocated FIN2004 + the 3 modules in subset A or subset B. Students should stick to the pre-allocated modules and not ask for a change. There is no bidding or dropping allowed via CORS. Only two types of change are allowed at the BBA Office. First, if you are allocated subset A but prefer subset B, then you must find another student willing to do a complete swap with you for FIN2004 + the subset modules, i.e. swap all four modules including the timeslots. In other words, swaps of single modules across the subsets are not allowed. Second, if you are given subset B but the timeslots of the subset B modules are not preferred by you for some reason, then you must find another student willing to do a complete swap with you of his/her timeslots for the same subset B modules. (PS: If you are given subset A but the timeslots are not your preference, this is beyond the Accounting department as the modules are offered by other departments. Check with BBA Office directly for changes.) The reason that dropping of modules and individual swaps are disallowed is because time tabling is planned based on subsets and the assumption that students follow the respective assigned subsets. Hence if you move out of your assigned subset for even one module, there is a high chance of a time table clash (and maybe exam clash) either in semester 1 or, more importantly, in subsequent semesters. You may create a problem for yourself (including delayed graduation) in future by changing your pre-allocations currently. (b) Students going for exchange in semester 1 are strongly encouraged to map FIN2004 and the subset A modules (or any uncompleted core modules).

For BAC12 students in AY 2012/13 Page 4

(c) Students going for exchange in semester 2 are pre-allocated FIN2004 + the subset B modules. The same points stated in point 5(a) above apply.

6. For AY13/14 semester 2 (subject to change) (a) Students not going for exchange will be pre-allocated the 3 modules in subset A or subset B, depending on which subset was not pre-allocated in semester 1. In other words, a student pre-allocated subset A (B) in semester 1 will be pre-allocated subset B (A) in semester 2. Students should stick to the pre-allocated modules and not ask for a change. There will be no bidding or dropping allowed via CORS. (b) Students going for exchange in semester 2 are strongly encouraged to map all remaining uncompleted core modules. (c) Students who went for exchange in semester 1 will be pre-allocated FIN2004 (if not mapped during exchange) + the subset B modules + any remaining uncompleted core modules (if applicable).

7. For AY14/15 (Year 3) (subject to change) For semester 1 — Students will be pre-allocated BSP3001 + BSP2005+the three modules in subset C or the three modules in subset D. Students should stick to the pre-allocated modules and not ask for a change. There will be no bidding or dropping allowed via CORS. Similar to that stated in point 5(a) above, only complete mutual swaps of modules and/or timeslots are allowed. For semester 2 — Students will be pre-allocated ACC3611 + ACC3615 + the three modules in subset C or subset D, depending on which subset was not pre-allocated in semester 1. Students should stick to the pre-allocated modules and not ask for a change. There will be no bidding or dropping allowed via CORS. Note that semester 2 will commence only from the last week of January 2015 or the first week of February 2015 because of the compulsory internship; it is referred to as the modified semester/term. In other words, the modified semester will start in Week 4 of the regular NUS semester, and hence semester 2 can have only ACC3xxx modules (or non-classroom-based modules such as thesis or field study project). The modified semester will have 13 classes within 12 weeks, and will have no recess break.

For BAC12 students in AY 2012/13 Page 5

8. Compulsory internship (subject to change)

The compulsory internship must be accounting or finance-related. It can be performed in a public accounting firm, a company, a statutory board, a government department or a charity etc. To pass the compulsory internship requires an at-least-satisfactory report from the work supervisor, and an at-least-satisfactory internship report submitted by the internee. Failing the compulsory internship requirement results in a repeat of the internship until it is passed before the student can graduate. The Careers Services Office facilitates (not guarantees) the placement of internships and students are accepted by prospective employers on a competitive basis. In order to qualify for the compulsory internship, you should have first completed the three core accounting modules ACC3601, ACC3603 and ACC3605 before you do the internship. Students typically have two periods to fulfill the compulsory 8-week internship requirement for the BAC programme. The first opportunity is during May 2014 to July 2014 (summer internship) while the second opportunity is during December 2014 to January 2015 (year-end internship). [Honours students have another two periods because of the additional year.] The advantages of the year-end internship, if done in a Big 4 firm, are that you are exposed to the peak period and it is a stepping stone to secure a job since you will be near graduation. The advantage of a summer internship is that you will be able to take non-ACC3xxx modules during Year 3 semester 2. This is because you can then choose not to go for the year-end internship and thus follow the regular NUS semester 2. This flexibility is particularly useful for those who want to take a finance specialization on top of the BAC degree (see point 11 below). However, there is also a possible disadvantage: if you enroll in ACC3xxx and other modules during Year 3 semester 2, ACC3xxx modules will follow the modified semester while other modules follow the regular semester. This may lead to an inconvenient timetable. A student who has taken a qualifying summer internship can still opt to do an additional year-end internship but, ceteris paribus, priority will be given to your classmates who need to complete the year-end internship to fulfill the compulsory internship requirement. As the BAC cohort has increased in size over the years, it is impossible to secure year-end internships for all students. Thus, the best strategy is to first undertake a summer internship if you can and then try for the year-end internship later.

For BAC12 students in AY 2012/13 Page 6

9. Student Exchange Program (SEP) (subject to change) In general, BAC12 students should have already planned to go for SEP during AY13/14. The implications of SEP to your module sequencing are stated in points 4, 5 and 6 above. ACC3xxx modules (+ ACC1002, BSP1004 and BSP2005) cannot be mapped overseas while selected ACC3xxx modules (ACC3605, ACC3604 and ACC3602 in order of preference) may be mapped for local exchange at NTU or SMU. For students who miss out on securing SEP during AY13/14, you still have a chance for SEP in year 3 semester 1 provided you are an honours student, or are prepared to extend at least one more semester if non-honours student. You will then shift your Year 3 semester 1 ACC3xxx modules to Year 4 semester 1. You must NOT plan for SEP in Year 3 semester 2 unless you are prepared to or can stay back for two more semesters. This is because ACC3611 and ACC3615 are (currently) offered in semester 2 only. Based on the experience of previous exchange students, it is better to choose a partner university at the BIZ faculty level rather than at the University level. This will give you a better chance of finding good overseas modules to map to our modules.

10. Honours (subject to change)

If you are offered honours, the general advice is to pursue it because you will acquire more knowledge and you can hone your analytical and consulting skills further. An honours degree also signals higher potential, ceteris paribus. To get the BAC Honours, you need to complete the usual honours requirement applicable to the BBA degree. For BAC12 (and BBA12) students: You are required to complete a compulsory team-based Field Study Project (FSP), and this is equivalent to two level 4000 modules. You are also required to complete a thesis or replace it with three level 4000 modules. The thesis needs to be in the area of accounting or finance; for replacement modules, at least two of them must be in the area of accounting or finance. Finally, you have to complete five unrestricted elective modules (UEs) [poly graduates need to complete only 2 UEs].

11. Finance specialization (subject to change) For students who want to acquire a second specialization on top of the BAC degree, we recommend the Finance specialization as it complements accounting knowledge and skills.

For BAC12 students in AY 2012/13 Page 7

To complete the Finance specialization, (currently) you need to complete FIN3101 Corporate Finance, FIN3102 Investment Analysis and FIN3103 Financial Markets, plus three FIN electives either at level 3000 and/or level 4000. For honours students taking the finance specialization, you will thus use up all 5 UEs, plus you have to take an extra FIN module, taking the total number of modules to 41 instead of the usual 40 to complete honours degree. You cannot use thesis replacement modules to double count towards the finance specialization. For non-honours students, you can take finance specialization only by extending one or two semesters. The practical difficulty of taking the finance specialization is one of securing the FIN modules via CORS bidding. This is because the finance specialization is popular among BBA students and it is unlikely you can secure more than two or three FIN modules in one semester. Thus, you need to plan ahead to spread out the FIN modules but you must at the same time ensure you do not significantly disrupt the ACC module sequence. The general guideline is to finish the three compulsory FIN3xxx modules as early as possible. You may map finance modules for SEP. (Note: If you follow this general guideline, it may mean that you have to drop some of the pre-allocated ACC3000 level modules. This requires proof that you will plan subsequent modules to ensure graduation, before approval to drop can be granted. The advice is to drop non-ACC modules first to avoid disrupting the ACC module sequence.)

12. Onus of responsibility and further queries The above sequence and accompanying notes/advice reflect the typical situation for a BAC12 student. If for some reason you have deviated or are planning to deviate from any of the above advice, the onus is on you to plan such that you can graduate within the NUS-allowed timeframe (3 to 4 years for general degree; 4 to 5 years for honours degree). As a BAC (“brave and clever”) student, ignorance is not an excuse. If you need advice on module sequencing across your remaining period of study, you may email A/P Stephen Lynn (bizlsg@nus.edu.sg ). Please state your matriculation number and cohort year (BAC12), and provide your sequence plan if you want to deviate from the recommended sequence. You can also consult A/P Stephen Lynn or any accounting professor on any other aspect of the accounting degree program.

(PS: The information in this write-up supersedes related information on the School’s  website  pending  its  update.)