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 Cycle (SDLC) and its objectives are discussed
followed by analysis, design, implementation and operation. Alternative
methodologies in systems development are discussed. These include
prototyping, end-user computing, etc. Current issues in accounting
information systems and advanced technologies information systems will
also be covered. Students will also be required to apply MS project.
Assessment : Continuous Assessment: 40%
Final Examination : 60%
Tags: (BAcc), Advanced Accounting Information System, Alternative, Analysis, Apply, Assessment, Bachelor of Accounting, Business, Code, Contents, course, cycle, Demonstrate, Design, end, Examine, Faculty of Business and Accountancy, learning, marketing, MBA, Operation, Programme, Project, requirement, Synopsis, University of Malaya
Category : University of Malaya
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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
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 : Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA33437
Course Title : Advanced Management Accounting
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : CTEA3227 Management Accounting III
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the changing role of management accounting in the current
business environment.
2. Apply advanced concepts, principles and theories of cost and
management accounting in case analysis.
3. Form solutions to complex managerial problems using case studies.
4. Express opinions of the efficacy of contemporary management
accounting theory and practice.
5. Analyse
Faculty of Business and Accountancy University of Malaya
: Financial Accounting and Auditing
Programme of Study : Bachelor of Accounting
Course Code : CAEA3434
Course Title : Advanced Financial Reporting
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CAEA3225 Corporate Accounting
Learning Outcomes : At At the end of this course, students should be able to:
1. Explain the issues relating to financial accounting and reporting for a
complex group of companies.
2. Prepare financial statements for complex business situations and
recommend accounting treatments for items in the financial
statements.
3. Prepare interim financial reports for group of companies.
4. Explain current issues of financial accounting and reporting.
5. Evaluate the importance of
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 : Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA3432
Course Title : Advanced Taxation
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CTEA2220 Business & Corporate Taxation
Learning Outcomes : At the end of this course, students should be able to:
1. Compute advanced aspects of RPGT in relation to individual and
corporate entities, tax incentives on pioneer status, ITA and
infrastructure allowance.
2. Design tax planning strategies for individuals and companies.
3. Compare and contrast tax audit and tax investigation and to compute
unreported income.
4. Compute tax liability for deceased
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
Financial Accounting and Auditing
Programme of Study : Bachelor of Accounting
Course Code : CAEA2215
Course Title : Financial Accounting and Reporting III
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CAEA1214 Financial Accounting and Reporting II
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. Evaluate alternative course of actions for companies facing insolvency
and account for capital reconstruction.
3. Prepare a complete set of financial statements for home office and
branch, and partnership.
4. Compute basic and diluted earning per share (EPS).
5. Evaluate
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