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 importance of ethics in financial reporting process.
Synopsis of Course Contents : This course discusses accounting concepts and principles, accounting
systems and records, bank reconciliation statement, preparation of
financial statements, which include balance sheet, income statement, cash
flow statement and statement of changes in equity. Other topics include
accounting for current assets, current liability, equity and retained
earnings. Students will be introduced to the relevant MASB approved
standards and International Financial Reporting Standards (IFRS).
Students will also be exposed to relevant ethical issues and enhance their
skills in recording financial transactions and preparing financial
statements.
Assessment : Continuous Assessment: 40%
Final Examination : 60%
Tags: (BAcc), accordance, Assessment, Bachelor of Accounting, compliance, course, Determine, equity, Faculty of Business and Accountancy, Financial Accounting and Reporting I, MBA, Minimum, University of Malaya
Category : University of Malaya
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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
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 : 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 : 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
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.
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 : 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
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
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
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
Financial Accounting
This course develops an understanding of the basic concepts and procedures underlying financial accounting in accordance with U.S. accounting principles and introduces skills necessary to interpret financial statements included in corporate annual reports. The topics covered in this course include: (1) Accounting Concepts and Methods
(2) Recording Transactions
(3) IPreparing Financial Statements
(4) Using Cash Flow Statement
(5) Measuring and Reporting Assets, Liabilities and Equities
(6) Introduction to financial statement analysis
This course's main objective is to raise the accounting knowledge to the level that students will be able to use information on financial statements for other business courses.
International Accounting (EKA 4102)
The course provides an understanding of accounting issues arising from the increased globalization of business. It introduces and examines accounting issues unique to multinational enterprises and international business activities. Among issues covered are comparative cross-national financial reporting; international financial disclosure issues; accounting harmonization; ethics; taxation and transfer pricing issues; foreign exchange; cultural issues; and issues faced by multinational firms such as management control for the global marketplace.
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 : 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
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