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Public Sector Accounting (EKA 3502) This course provides an introduction and framework of reference to comprehend and apply the concept of management accounting, financial management, budgetary, funds, and expenditure control systems in public: sector organizations. Among the topics covered are characteristics and definition of public sector accounting; planning, programming, and budgeting system; zero-base budgeting; financial accounting theory; public sector accounting performance measurement; and capital accounting. This course aims to develop students ability to analyze current issues and to identify and apply appropriate solutions.

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.

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.

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 : Finance and Banking Programme of Study : Bachelor of Business Administration Bachelor of Accounting Course Code : CBEB3302 Course Title : Investment 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. Identify, recognize and distinguish the various types of financial investments as mirrored in the financial world, as well as how, where and when they can be bought and sold through traditional, electronic, and emerging technology. 2. Illustrate the practical application of investment theory to convey insights of practical value for portfolio analysis. 3.

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