Advanced Financial Reporting Course of BAcc at University of Malaya

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 ethics in financial reporting process.
Synopsis of Course Contents : This course covers the more advanced topics and complex issues relating
to financial accounting and reporting. It builds on the technical knowledge
and skills studied in earlier financial accounting and reporting courses.
Course contents include preparation of consolidated financial statements
for a complex group of companies, interim financial reporting and current
issues in financial reporting. Students will also be exposed to ethical issues
in financial reporting.
Assessment : Continuous Assessment : 40%
Final Examination : 60%

Tags: , , , , , , , , , , , , , , , , , ,

Leave a Reply

Financial Accounting and Reporting III Course of BAcc at University of Malaya

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

Financial Accounting and Reporting II Course of BAcc at University of Malaya

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

Corporate Financial Reporting Elective Course at Business School IUJ

Corporate Financial Reporting As global capital markets expand, the importance of corporate financial reporting continues to grow. This course builds on the first-year Financial Accounting course and explores more advanced topics: pension, lease and off-balance-sheet financing, stock compensations, income tax, and merger and acquisition. The course also introduces institutional setting of financial reporting. Based on this setting, we critically examine accounting standards, the relationship between stock market and financial reporting, earnings quality, and earnings management. Real world cases will be used to illustrate the issues

Specialised Financial Accounting and Reporting Course of BAcc at University of Malaya

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 : CAEA3433 Course Title : Specialised Financial Accounting and Reporting Credit Hours : 3 Course Pre-requisite(s) / Minimum Requirement(s) : CAEA1214 Financial Accounting and Reporting II Learning Outcomes : At the end of this course, students should be able to: 1. Explain accounting issues related to selected specialised industries. 2. Explain problems in selected specialised industries that have salient features and unique accounting treatments. 3. Apply relevant MASB approved standards to account for transactions or events in the selected specialised industries. 4. Prepare extract of financial statements

Financial Accounting and Reporting I Course of BAcc at University of Malaya

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 : CAEA1112 Course Title : Financial Accounting and Reporting 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. Describe issues in the conceptual framework for financial accounting and reporting. 2. Apply relevant MASB approved standards to account for specific transactions or events. 3. Determine the amount and presentations of specific items in compliance with the relevant MASB approved standards. 4. Prepare financial statements in accordance with MASB approved standards. 5. Evaluate the

Corporate Accounting Course of BAcc at University of Malaya

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

Financial Accounting and Reporting Course of MBA at Ritsumeikan Asia Pacific University

Financial Accounting and Reporting The important themes of this course are the business context of accounting, the interaction between accounting and business, and financial reporting. We believe that such themes are of most interest to many MBA Students. This course will introduce students to major issues of financial accounting and reporting practice. In addition, concepts and techniques of financial statement analysis are also introduced and applied to actual cases by using corporate annual reports.

Accounting Theory and Practice Course of BAcc at University of Malaya

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 : CAEA3224 Course Title : Accounting Theory and Practice Credit Hours : 3 Course Pre-requisite(s) / Minimum Requirement(s) : Pass CAEA2215 Financial Accounting and Reporting III Learning Outcomes : At the end of this course, students should be able to: 1. Explain the historical development of accounting and current issues in financial reporting. 2. Critically appraise the changes in the theoretical and regulatory framework of accounting and the economic consequences of accounting standards. 3. Explain the need for Islamic accounting and the differences between conventional accounting and Islamic

Public Sector Accounting Course of BAcc at University of Malaya

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 : CAEA3229 Course Title : Public Sector Accounting Credit Hours : 3 Course Pre-requisite(s) / Minimum Requirement(s) : CAEA2215 Financial Accounting and Reporting III Learning Outcomes : At At the end of this course, students should be able to: 1. Describe the components of public sector, the statutory requirements related to financial provisions and the relationship between federal and state governments. 2. Explain major issues in the management accounting and control, budgeting, performance measurement, financial accounting and reporting and auditing of the public sector. 3. Explain the initiatives

Advanced Accounting at Faculty of Economics Gadjah Mada University

Advanced Accounting I (EKA 3101) This course examines accounting topics for partnerships, mergers, acquisitions, business combinations, and discusses other advanced topics beyond the topics introduced in the first-year prerequisite courses, such as foreign currency translation and partnership accounting. It is designed to prepare students to interpret and analyze financial statements effectively. Therefore, prior to taking this course, students are expected to have a sound grasp of the basics of financial accounting. Advanced Accounting II (EKA 3102) As a follow on from Advanced Accounting I, this course explores in a greater depth financial reporting topics introduced in Advanced Accounting I as well as other

ACCA courses from School of Management at Xiamen University

Association of Chartered Certified Accountant (ACCA): Accounting Principles, Tax Laws, Financial Information for Management, Financial Management and Control, Financial Reporting, Auditing, Advanced Auditing Performance Management, Strategic Planning, Strategic Financial Management

Malaysian Taxation System Course of BAcc at University of Malaya

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

Advanced Taxation Course of BAcc at University of Malaya

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

Advanced Accounting Information System Course of BAcc at University of Malaya

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

Advanced Management Accounting Course of BAcc at University of Malaya

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