ХААИС | Дархан

Accounting

Accounting
#	Course code	Course name	Mandatory	Elective	Prerequisites	Semester
1.1. Foundational courses			34	6
1	MPC113	Mathematics I	3			III
2	MPC114	Mathematics II	3
3	HUM01	English I	3			I
4	HUM02	English II	3
5	HUM104	Mongolian history, culture and customs	3
6	HUM103	Mongolian grammar and composition	3			I
7	PHC101	Physical education and hygiene	3			II
8	AAE101	Economic theory	3			I, II, IV, V
9	MPC131	Information technology and systems	3
10	PHC102	Disaster management	1			II
11	AAE103	Philosophy	3
12	AAE102	Human development, communication ethics and Legislation	3			I
1.2. Core major courses			27	3
1	AAE201	Microeconomics	3			I
2	AAE202	Macroeconomics	3			IV
3	MRT201	Fundamentals of marketing	3		GDY250	V
4	MGT201	Management Basics	3		GDY251	I
5	ACC201	Accounting Basics	3			I
6	FIN201	Financial basics	3			II
7	ESM202	Linear economic model	3		GDY252	V
8	ESM201	Statistical theory	3			II
9	DAS215	Fundamentals of animal husbandry technology	3			I, II, IV, V
10	APP214	Fundamentals of Agriculture Technology*	3			I, II, IV, V
11	MGT301	Production and operations management		3		I, II, IV, V
12	ESM320	Mathematical modeling of the economy		3		I, II, IV, V
1.3. Advanced major courses			48	6
1	ACC301	Intermediate accounting I	3			IV
2	ACC302	Intermediate accounting II	3			V
3	ACC303	Intermediate accounting III	3			I
4	ACC304	Cost accounting I	3			II
5	ACC305	Cost accounting II	3		GDY252	IV
6	ACC306	Cost management I	3		GDY351	V
7	ACC307	Advanced Accounting	3		GDY253	V
8	ACC313	Audit	3		ENG316	IV
9	ACC309	International Financial Reporting Standards	3			I
10	ACC310	Registration information system	3			IV
11	FIN303	Financial management	3		GDY354	II
12	ACC311	Business analysis	3		GDY356	IV
13	ACC316	Practical training	2			II
14	ESM304	Econometrics	3			I
15	ACC308	Tax registration and reporting	3			V
16	ACC317	Internship	3			V
17	ACC318	Thesis work	1		LMD339	I, II, IV, V
18	ACC315	Asset evaluation		3		I, II, IV, V
19	ACC312	Accounting of budgetary institutions		3
20	FIN304	Financial management II		3
21	ACC314	Agricultural accounting		3
22	ESM309	Statistical data processing		3
Total credit hours			109	15		124