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Public Sector Economics I (EKU 2138) Description The course examines the influence of government revenue and expenditure decisions on resource allocation, income distribution, and aggregate economic performance. Topics Economic analysis of government spending and taxation, Cost and benefit analysis on spending and taxation. Objectives Develop students’ ability in analyzing and formulating public economic problems and policies. Public Sector Economics II (EKU 2142) Description The course discusses the functions of government in the economy as reflected in the budget revenue policy. Topics Economic role of the public sector, taxation and income distribution, deficit financing, and current issues regional decentralization. Objectives Develop students’ abilities in analyzing and formulating fiscal policies.

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

ECON6015 Public Economics Bergin, Jim General Information This course covers the positive and normative analyses of the public sector in relation to efficiency and equity. It provides a better understanding of the making of public policy under asymmetric information and limited commitment, and the role of incentives in public administration. Topics include: market failure, welfare criteria, public goods and externalities, social choice and voting, income distribution, public pricing and investment, cost-benefit analysis and project appraisal, and the regulation of public enterprises.

ECON0104 Public finance Semester : 1 For Student of Year : 2 & 3 Study of the role of government in the economy, using microeconomic theory. The course covers public expenditure analysis and methods of financing government expenditures. It explores the underlying theory of welfare economics as well as the economic effects of public policy such as public sector pricing, expenditure and tax policies.

Behavioral Accounting (EKA 4202) This course discusses the relationships among accounting systems, human behaviors, and organizational efficiency. This course adopts a descriptive approach with minimization of quantitative and statistical discussions. Topics covered include behavioral aspects of core accounting courses such as management accounting, financial accounting, auditing, taxation, and social accounting.

Accounting Theory (EKA 3103) This course discusses the importance of theory-building explanation and prediction of the usefulness of accounting information in economic decision making for financial information users. Topics include the history of accounting, philosophy of accounting theory, normative accounting theory, and positive accounting theory. The objective of this course is to provide knowledge to students in order to understand contemporary accounting theory.

Auditing I (EKA 3301) This course provides an introduction to the auditing practices performed by public accountants. The topics covered include the theory and philosophy of auditing, prescribed auditing standards, operational and compliance audits, attestation engagements, the design and evaluation of accounting systems and controls, relationship of public accountants to management, professional ethics, legal obligations of reporting companies and auditors, sampling techniques, and other auditing procedures and considerations. Auditing II (EKA 3302) This course is a follow on from Auditing I. It discusses in more detail the specific audit topics such as substantive audit tests, application of basic audit concepts and processes in

Accounting Information Systems (EKA 3401) This course gives an introduction to the evaluation and design of accounting information systems and the methods to document and analyze a client’s hardware and software needs. It is based on the use of conceptual framework professionally and the legal responsibilities of accountants and auditors in designing, operating, and controlling AIS applications. In addition to it, internal controls, networking options and security issues are discussed.

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.

Banks and Financial Intermediaries (EKU 2201) Description The course introduces the entire area of money and public finance including commercial banks and other financial intermediaries. Topics Role and functions of money, operation of financial institutions, effects of money and credits on economic activity, the commercial banking systems, risk faced by financial institutions, and management practices in Indonesian banks and financial institutions. Objectives Develop students’ understanding of the importance of money and public finance area on the economic activity.

Cost Accounting (EKA 2201) This course discusses concepts, techniques, and latest development in production costing. The discussion includes cost accounting and analysis techniques useful in various industries and differing circumstances. Cost budgets and cost standards are illustrated as tools for planning, performance and managerial control. After taking this course, students are expected to have a broader perspective on the production cost determination as a critical element in price setting and performance evaluation.

Introduction To Accounting I (EKA 1101) This course introduces the basic concepts and methods used in corporate financial statements to provide reliable information for investors and other interested external parties. Among the topics covered are accounting cycle, income determination, asset and liability valuation, partnership accounting, corporation accounting, and the preparation of financial statements. Introduction To Accounting II (EKA 1102) As a follow on from Introduction to Accounting I, this course completes the discussion of financial accounting principles. Topics covered include the methods and principles of investments and long-term liabilities, introduction to financial statement analysis, introduction to statement of cash flow, and the treatments

Management Accounting (2202) This course provides a detailed look at the development and use of management accounting information in operational decision settings. This is based on the rationale that managers are required to be familiar with new management models which are very different to traditional management models, and to acquire the skills of using accounting information for internal decision-making. Topics covered include the shift in management paradigm, basic cost concepts, activity-based behavior, activity-based costing, activity-based budgeting, activity-based management, activity-based cost system, and international issues in management accounting.

Environmental and Natural Resources Economics (EKU 2229) Description The course presents various public policies in relation to environmental problems such as acid rain, global warming, and air and water pollutions. Topics Cause of environmental problems, role of markets, international environmental policy, economics of pollution control, cost and benefit analysis to the environment, the economics of sustainable development and environmental policy development. Objectives Develop and use microeconomics principles for better understanding of current environmental problems.

Advanced Accounting I (EKA 3101) This course examines accounting topics for partnerships, mergers, acquisitions, business combinations, and discusses other advanced topics beyond the topics introduced in the first-year prerequisite courses, such as foreign currency translation and partnership accounting. It is designed to prepare students to interpret and analyze financial statements effectively. Therefore, prior to taking this course, students are expected to have a sound grasp of the basics of financial accounting. Advanced Accounting II (EKA 3102) As a follow on from Advanced Accounting I, this course explores in a greater depth financial reporting topics introduced in Advanced Accounting I as well as other