INTRODUCTION

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. But how many students passed these exams? The questionnaire was distributed in November 2016 and the students were asked to indicate the number of computer-based exams they have taken and how many exams they passed. In CamEd, there are BA students who are employed; some are attending two schools; their study hours per week also vary. This study attempts to analyze the percentage of the total exams passed by third year students and to find out whether there is significant difference in the pass rates of students under these different circumstances.