Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Marketing and Information Systems
Programme of Study : Bachelor of Accounting
Course Code : CMEA2216
Course Title : Accounting Information Systems
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CTEA1113 Management Accounting I
Learning Outcomes : At the end of this course, student should be able to:
1. Identify the information requirement of an organisation in business
environment.
2. Explain the accounting cycles and systems related to each cycle.
3. Analyze the risks inherent in an AIS.
4. Describe the various control elements in an AIS.
5. Apply a business information system application package.
Synopsis of Course Contents : This course exposes students to computerized accounting systems in
organizations. It covers the accounting cycles, risks and control elements
in accounting information systems. Students will be required to use a
business information application package.
Assessment : Continuous Assessment: 40%
Final Examination : 60%
Tags: (BAcc), Accounting Information System, application, Assessment, Bachelor of Accounting, Code, Continuous, course, Credit, CTEA, cycle, Describe, end, Faculty of Business and Accountancy, Identify, learning, management, MBA, organisation, package, Programme, student, university, University of Malaya
Category : University of Malaya
Leave a Reply
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Marketing and Information Systems
Programme of Study : Bachelor of Accounting
Course Code : CMEA3226
Course Title : Advanced Accounting Information Systems
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CMEA2216 Accounting Information Systems
Learning Outcomes : At the end of this course, student should be able to:
1. Describe the accounting information systems development life cycle.
2. Analyse alternative system development methods.
3. Examine current issues in accounting information systems
development.
4. Apply project management techniques in developing accounting
information systems.
5. Demonstrate the usage of a project management software.
Synopsis of Course Contents : System Development Life
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA2219
Course Title : Malaysian Taxation System
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CAEA1112 Financial Accounting & Reporting I
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the Malaysian taxation system, its principles and the various
sources of income under ITA 1967.
2. Compute individual income tax liability under self assessment system.
3. Apply the principles of taxation to the practical scenario in the context
of assessment, collection and appeal.
4. Prepare schedules
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Marketing and Information Systems
Programme of Study : Bachelor of Business Administration
Bachelor of Accounting
Course Code : CBEB1103
Course Title : Management Information Systems
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : None
Learning Outcomes : At the end of this course, student should be able to:
1. Describe concepts and issues pertaining to information systems.
2. Discuss the use of information system in business organisation.
3. Analyze the advantages and disadvantages related to information
systems and technology in organisation.
4. Evaluate the appropriate IS solutions available to solve business
problems.
5. Apply the appropriate IS in organisations.
Synopsis of
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Business Policy and Strategy
Programme of Study : Bachelor of Business Administration
Bachelor of Accounting
Course Code : CBEB3103
Course Title : Strategic Management
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : None
Learning Outcomes : At the end of this course, students should be able to:
1. Recommend the organizational direction of an organization.
2. Analyse the external and internal environment of an organization.
3. Formulate strategies for an organization.
4. Implement the strategies for an organization.
5. Evaluate and control the strategies implemented in an organization.
Synopsis of Course Contents : This is a capstone course, which
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Financial Accounting and Auditing
Programme of Study : Bachelor of Business Administration
Course Code : CAEA1101
Course Title : Introductory Accounting
Credit Hours : 3
Course Prerequisite(s) / None
Minimum Requirement(s) :
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the accounting principles and the role of accounting reports.
2. Explain the concept of accrual accounting and why it is used.
3. Use double entry system of accounting to record business transactions.
4. Prepare adjusting entries, closing entries and basic financial
statements.
5. Perform financial statement analysis using relevant financial ratios.
Synopsis of
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Financial Accounting and Auditing
Programme of Study : Bachelor of Accounting
Course Code : CAEA2218
Course Title : Auditing Principles
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CMEA2216 Accounting Information System
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the nature and fundamental concepts of auditing with emphasis
on external auditors.
2. Distinguish auditor’s and management’s objectives, responsibilities
on audit of financial statements.
3. Describe the relevant statutory and regulatory requirements in the
Malaysian auditing environment.
4. Apply relevant audit procedures and practical aspects of audit to
transaction cycles and
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Finance and Banking
Programme of Study : Bachelor of Business Administration
Bachelor of Accounting
Course Code : CBEB 2308
Course Title : Money and Banking
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : None
Learning Outcomes : At the end of this course, students should be able to:
1. Identify the basic economics principles about the structure of financial
markets, foreign exchange markets, financial institution management
and the role of monetary policy in the economy.
2. Explain how interest rate is determined, by applying the relevant
theories and using the appropriate framework.
3. Demonstrate deep understanding on the effect
Faculty of Business and Accountancy University of Malaya
: Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA2220
Course Title : Business and Corporate Taxation
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CTEA2219 Malaysian Taxation System
Learning Outcomes : At the end of this course, students should be able to:
1. Analyze the essential features for company taxation, RPGT, indirect
taxation and withholding tax.
2. Apply various tax incentives such as the reinvestment allowance and
incentives for the tourism industry.
3. Compute dividend franking balances for the company and recommend
the most tax efficient plan for dividend payment.
4. Determine the basis period of company
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Financial Accounting and Auditing
Programme of Study : Bachelor of Accounting
Course Code : CAEA1214
Course Title : Financial Accounting and Reporting II
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CAEA1112 Financial Accounting and Reporting I
Learning Outcomes : At the end of this course, students should be able to:
1. Apply relevant MASB approved standards to account for specific
transactions or events.
2. Prepare statement of changes in equity and cash flow statement.
3. Prepare interim and annual published financial statements.
4. Analyse financial statements and other related information.
5. Evaluate the importance of ethics
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Financial Accounting and Auditing
Programme of Study : Bachelor of Accounting
Course Code : CAEA3225
Course Title : Corporate Accounting
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CAEA33224 Accounting Theory and Practice
Learning Outcomes : At the end of this course, students should be able to:
1. Account for financial assets including investments in accordance with
FRS 139.
2. Explain the concepts relating to preparation of group accounts,
including acquisitions and takeovers.
3. Prepare consolidated financial statements for basic group structure
and complex group of companies.
4. Prepare segment reporting information in accordance with MASB
approved standards.
5. Evaluate
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA3436
Course Title : Strategic Management Accounting
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CTEA3227Management Accounting III
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the changing direction of management accounting, the factors
driving change and the information needs in the design of management
accounting control systems.
2. Apply relevant knowledge and analytical skills related to management
control process techniques using case analysis.
3. Use relevant management accounting information in designing and
implementing business strategies.
4.
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Financial Accounting and Auditing
Programme of Study : Bachelor of Accounting
Course Code : CAEA3231
Course Title : Integrated Case Study
Credit Hours : 3
Course Pre-requisite(s) / : Pass CBEB3103 Strategic Management; CBEB3104 Corporate Finance and
Minimum Requirement(s) CAEA3225 Corporate Accounting
Learning Outcomes : At the end of this course, students should be able to:
1. Apply knowledge from the various accounting sub-disciplines and
other business related disciplines within an organisational context to
solve business problems.
2. Undertake research to understand industry structure and business
environment.
3. Synthesise information to solve business problems in unstructured
business environment.
4. Communicate ideas, views
Faculty of Business and Accountancy University of Malaya
Business and Accountancy
Department : Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA3227
Course Title : Management Accounting III
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CTEA2217 Management Accounting II
Learning Outcomes : At the end of this course, students should be able to:
1. Describe the evolution of management accounting in a business
environment.
2. Apply contemporary strategic management accounting techniques for
planning, control and decision making purposes.
3. Evaluate business performance using appropriate performance
measures.
4. Apply transfer pricing and assess its impact on decentralized
organizations.
5. Evaluate motivational, behavioural and ethical issues in strategic
planning, control and
Faculty of Business and Accountancy University of Malaya
Department : Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA1103
Course Title : Management Accounting I
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : None
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the role of management accountants in providing relevant
information for management use in planning, control and decision
making.
2. Distinguish the elements of cost and appropriate accounting treatments
of the three basic elements of cost; namely material, labour and
overheads.
3. Apply the various costing methods, including variable costing and
absorption costing, in product and service costing and
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Marketing and Information Systems
Programme of Study : Bachelor of Business Administration
Bachelor of Accounting
Course Code : CBEB2105
Course Title : Business Research
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : None
Learning Outcomes : At the end of this course, students should be able to:
1. Describe the importance of scientific research in business.
2. Differentiate among the various methods and techniques in business
research.
3. Differentiate different methods and approaches in conducting research.
4. Apply the techniques and concept in a research project in a systematic
manner.
5. Analyse the data collected from the research.
Synopsis of Course