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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 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

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

Academic Programmes Undergraduate Bachelor of Accounting (BAcc) Bachelor of Business Administration (BBA) FOR INTERNATIONAL APPLICANTS, PLEASE CLICK HERE 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

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

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 : 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 : 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