Programme Structure

Rigorous and broad-based curriculum

Centred on a strong accounting core, the Bachelor of Accountancy (BAcc) curriculum provides a broad-based education that nurtures students to be technically competent, socially conscious in their communities and adaptive to the real-world challenges.

ACCOUNTING CORE

ACCOUNTING

Accounting Courses equip students with professional competencies and skills to thrive in a knowledge-based economy.

BUSINESS

Business Courses ground students in the theories, concepts and working tools that are essential in a modern business environment.

SMU CORE CURRICULUM

The Capabilities pillar equips students with 21st century skills necessary to thrive in an increasingly digitised and data-driven working environment.

  1. Numeracy (1 CU)
    • Calculus
  2. Modes of Thinking (1 CU) - Choose 1 Course:
    • Critical Thinking in the Real World
    • Computational Thinking and Programming
    • Managing in a VUCA Context
  3. Managing (2 CU)
    • Management Communication, and

      ​​​​​​​Choose 1 Course from the following examples:
    • Business, Government and Society
    • Working and Managing in a Digital World
    • Capital Markets in China
    • Leadership and Team Building
  4. Writing and Reasoning (1 CU)
  5. Internship (1 CU)

The Communities pillar trains students to understand the economic, technological and cultural systems that shape our interactions with our communities.

  1. Economics and Society (1 CU)​​​​​​​
  2. Technology, Science and Society (1 CU) - Choose 1 Course from the following examples:
    • Digital Cultures
    • Science, Environment, and Empire
    • AI and Humanity
    • Climate Change: Global and Local Solutions
    • Biotechnology in a Global Society
  3. Cultures of the Modern World (1 CU) - Choose 1 Course from the following examples:
    • Urban Cultures
    • Sustainable Cities
    • Singapore: Imagining the Next 50 Years
    • Politics of South-East Asia
    • Foreign Languages
  4. Community Service (1 CU)

The Civilisations pillar immerses students in the fundamental debates that cut across time and space, preparing them to engage in critical dialogue between multiple and competing traditions of thought and problem-solving.

  1. Ethics and Social / Corporate Responsibility (1 CU)
    • Ethics and Social Responsibility for Accounting
  2. Big Questions (1 CU)
  3. Global Exposure (Non-credit Bearing)

ELECTIVES

ACCOUNTING ELECTIVES 

Accounting Electives allow students to pursue a broader understanding of accounting in different areas of specialisation.

Choose 3 courses:

  1. Accounting Analytics Capstone 
    (SMU-X)   
  2. Accounting Data and Analytics Work-Study Elective 
  3. Accounting Study Mission 
    (Asian Studies)
  4. Accounting Work-Study Elective
  5. Advanced Taxation
  6. AI Literacy for Accounting Professionals
  7. Algorithms & Programming
  8. Analytics for Value Investing
  9. Analytics in Finance and Real Estate
  10. Audit Analytics (SMU-X)
  11. Audit and Assurance Work-Study Elective
  12. Auditing Information Systems 
    (SMU-X)
  13. Blockchain Applications in Financial Services
  14. Business Data Management
  15. Computational Thinking and Programming
  16. Corporate Banking Technology
  17. Corporate Financial Management
  18. Data Management
  19. Data Modelling and Visualisation 
    (SMU-X) 
  20. Data Science with Python
  21. Digital Forensics
  22. Dispute Resolution: The Role of Experts
  23. Financial Analytics
  24. Financial Crime
  25. Financial Forensics Work-Study Elective
  26. Forecasting and Forensic Analytics (SMU-X)
  27. Forensic Accounting and Investigation
  28. Foundations of Cybersecurity
  29. Foundations of Financial Crime Compliance
  30. Generative AI with LLMs: From Development to Applications
  31. Insolvency and Restructuring
  32. Internal Audit (SMU-X)
  33. Law of Evidence
  34. Overseas Project Experience
    (Accounting in Asia) (SMU-XO)
  35. Overseas Project Experience
    (Sustainability Accounting) (SMU-XO)
    (to be offered in AY2026/27)
  36. Quantum Computing in Financial Services
  37. Real Estate Valuation and Taxation
  38. Robotic Process Automation for Accounting
  39. Strategic Management Accounting
  40. Sustainability Accounting and Reporting
  41. Sustainability Accounting Work-Study Elective
  42. Sustainability Assurance 
    (to be offered in AY2026/27)
  43. Sustainable Finance
  44. Taxation Work-Study Elective

FREE ELECTIVES 

Free Electives encourage students to take any of SMU’s courses to broaden their knowledge in fields beyond their primary major.

Free Electives encourage students to take any courses to broaden their knowledge in fields beyond their primary major.

Students may take any SMU course (including Accounting Electives) to fulfil the Free Electives component. 

ADDITIONAL GRADUATION REQUIREMENTS

The Additional Graduation Requirements to complete the SMU Core Curriculum experience are:

  • Digital Technology/Data Analytics (D/D)
  • Sustainability
  • Singapore & Asia Studies

  • Digital Technology/Data Analytics (D/D): This requirement acknowledges the pivotal role that digital technology and data analytics play in today's workplace. By fulfilling this, students will acquire essential skills and knowledge relevant in the digital age.

  • Sustainability: Sustainability is a pressing global concern. This requirement will equip students with an intermediate understanding of sustainability issues, contributing to a more sustainable future.

  • Singapore and Asia Studies: Singapore is a vibrant global hub and Asia is a region of immense significance in today's global economy. This requirement ensures that students gain a strong understanding of the dynamics of Singapore and the Asian region.

For students in the BAcc programme, the School has woven content on D/D, Sustainability, Singapore and Asia Studies into compulsory courses of the programme so these requirements are automatically satisfied for them. 

Note: Course listing may change from time to time.
See the Course Catalogue for detailed course descriptions.

Our SMU BAcc curriculum is designed with the future in mind. It imparts both knowledge and technical skills, while developing the soft skills our students need to thrive in the new accounting landscape. This cross-disciplinary approach enables students to gain an appreciation of the applicability of accounting knowledge across all fields.

To complete the SMU BAcc programme, students need to complete 36 courses consisting of Accounting Core courses (Accounting and Business Courses), Accounting Electives, SMU Core Curriculum courses (Capabilities, Communities and Civilisations) and Free Electives from any other course of study. As part of the SMU Core Curriculum requirements, students are also expected to complete the SMU Internship programme and a minimum of 80 hours of Community Service. Students will also need to embark on at least one global exposure experience before graduating.

The technical component of the BAcc curriculum consists of 18 Accounting Core and 3 Accounting Electives courses. The Accounting Core provides students with all the required technical knowledge to function as a professional accountant. Students who are interested in specialised areas and new emerging issues can select from a range of Accounting Electives, giving them the flexibility to pursue deeper knowledge in their preferred accounting area or broaden their accounting skill sets.