Analysis of the Percentage of Total Exams Passed by Third Year Students of CamEd Business School

Abstract

CamEd Business School offers a four year Bachelor of Accounting & Finance (BA) that allows students to also earn the international CAT qualification. BA students start taking the CAT exams in their second year for the following papers: Recording Financial Transactions (FA1), Management Information (MA1), Maintaining Financial Records (FA2) and Maintaining Costs and Finances (MA2). Third year students take the exams on Foundations of Financial Accounting (FFA/F3), Management Accounting (FMA/F2), Accountant in Business (FAB/F1), Managing Finances (FFM) and CBL/F4. Fourth year BA students take Foundations in Audit (FAU) and Cambodian Tax/F6. Of these 11 exams, nine are computer- based while 2 are paper-based. The passing score for CAT exams is 50. The BA students’ CBE scores are usually used as basis for their final exam which is a component of their final grade for these papers.