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 the importance of ethics in financial reporting process.
Synopsis of Course Contents : This course covers in detail accounting for investments, business
combinations including associates companies and joint ventures,
consolidated cash flow statements and segment reporting. Students will
also be exposed to relevant ethical issues.
Assessment : Continuous Assessment: 40%
Final Examination : 60%
Tags: (BAcc), accordance, Assessment, Bachelor of Accounting, Corporate, Corporate Accounting, course, Department, Explain, Faculty of Business and Accountancy, group, learning, MASB, MBA, Pass, process, Programme, Theory, Title, University of Malaya
Category : University of Malaya
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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 : 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
: 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 : 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 : 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
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
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
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
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
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
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 : 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
Academic Programmes
Undergraduate
Bachelor of Accounting (BAcc)
Bachelor of Business Administration (BBA)
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Postgraduate
Doctor of Philosophy (Ph. D)
Master of Business Administration (MBA)
Master of Management (MM)
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 : 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