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 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%

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