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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 : CBEB3101 Course Title : Business Ethics 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. Analyse the important governance and ethical issues that may arise in business today. 2. Apply the relevant governance and ethical concepts that are necessary for resolving those issues. 3. Explain the role of company directors in promoting good corporate governance. 4. Analyse the role of shareholders in promoting good corporate governance. 5. Analyse the

College of Graduate Study in Management at Khon Kaen University 900 721 Government Law and Business Ethics Global environment with regard to political, government policy, legal and regulations related to business. Relationship between business and government in maintaining internal and external economic stability. Philosophy, roles, responsibilities of business administrator towards society; Business ethics towards customers, employees and the public. Principle and rational of laws affecting business ethics.

Business Ethics (EKA 3603) The course discusses ethical issues in business. A human being is a moral or ethical being, from time to time, he or she is involved in exercising his or her free will in a continuous flow of moral or ethical decisions of choosing good or bad conducts in his or her life. The course is specially designed to covers deep and thorough discussions of moral or ethical issues in business. To enhance the understanding, dome empirical cases of business ethics are utilized.

Business Ethics The course is intended to reveal the intrinsic relations between business, management and ethics, and the deep impact of such relations on management theories and practices. The content of the course consists of three parts. The first part, fundamentals of business ethics, is made up of three chapters. Chapter one is introduction, including concepts of ethics and morality, the origination, current situation and task of business ethics, the reason to study business ethics. Chapter two is corporate social responsibility, including Milton Friedman’s opinion, Archie B. Carroll’s opinion, dimensions of corporate social responsibility, reasons for corporate moral responsibility, corporate philanthropy, corporate

Business Law and Ethics Students will be introduced to legal and ethical issues for business management in a variety of contexts: structuring and implementing international transactions, organizational forms for corporate entities, legal regulation in international business, and dispute resolution.

Faculty of Business and Accountancy University of Malaya and Auditing Programme of Study : Bachelor of Accounting Course Code : CAEA3228 Course Title : Internal Auditing Credit Hours : 3 Course Pre-requisite(s) / Minimum Requirement(s) : Pass CAEA2218 Auditing Principles Learning Outcomes : At At the end of this course, students should be able to: 1. Explain the roles of internal audit function in ensuring good corporate governance. 2. Describe the basic theories, concepts and processes of internal auditing. 3. Apply the basic knowledge in prescribing the internal audit procedures. 4. Analyze different types of audit performed by the internal auditors. 5. Evaluate the importance of ethics in internal audit. Synopsis of Course Contents : This

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 : Financial Accounting and Auditing Programme of Study : Bachelor of Accounting Course Code : CAEA3435 Course Title : Internal Auditing Credit Hours : 3 Course Pre-requisite(s) / Minimum Requirement(s) : Pass CAEA2218 Auditing Principles Learning Outcomes : At At the end of this course, students should be able to: 1. Explain the roles of internal audit function in ensuring good corporate governance. 2. Describe the basic theories, concepts and processes of internal auditing. 3. Apply the basic knowledge in prescribing the internal audit procedures. 4. Analyze different types of audit performed by the internal auditors. 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 : Business Policy and Strategy Programme of Study : Bachelor of Business Administration Bachelor of Accounting Course Code : CBEB1102 Course Title : Management Credit Hours : 3 Course Prerequisite(s) / None Minimum Requirement(s) : Learning Outcomes : At the end of this course, students should be able to: 1. Demonstrate their understanding of the basic management concepts by defining, describing and applying management related concepts. 2. Explain the principles, functions and managerial processes of an organization. 3. Analyze the differences of management decision making in the internal and external environment. 4. Illustrate their positive attitude (e.g. responsible, hardworking, cooperative, etc) towards managerial excellence. 5.

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 : Business Policy and Strategy Programme of Study : Bachelor of Business Administration Bachelor of Accounting Course Code : CBEB1102 Course Title : Management Credit Hours : 3 Course Pre-requisite(s) / None Minimum Requirement(s) : Learning Outcomes : At the end of this course, students should be able to: 1. Demonstrate their understanding of the basic management concepts by defining, describing and applying management related concepts. 2. Explain the principles, functions and managerial processes of an organization. 3. Analyze the differences of management decision making in the internal and external environment. 4. Illustrate their positive attitude (e.g. responsible, hardworking, cooperative, etc) towards managerial excellence. 5.

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 : 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

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