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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.

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.

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.

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

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.

Quantitative International Economics (EKU 2209) Description The course discusses quantitative approach for international economics. Topics Basic quantitative approaches for international economics, trade patterns, trade flow analysis, foreign direct investments, and prediction and policy analysis. Objectives Provide students with models and basic tools to analyze the application and policies of international economics.

Financial Economics (EKU 2204) Description The course examines the economics of inter-temporal pretences in conditions of certainty and uncertainty. Topics Fisher’s Separation Theorem, inter-temporal allocation of resources, budget constraints, economic risks, corporate financing of investments, choice of corporate capital structure, and the implications of corporate dividend policy. Objectives Enhance the applications of microeconomic and statistical theories related to financial economics regarding investments, cost-benefit analysis, and the determination of price.

Agricultural Economics (EKU 1226)Description The course introduces microeconomic analysis of agriculture and its role in the economy. Topics Allocation of production factors, supply and demand of agricultural output and input, factors affecting production decision for small farmers, adoption of new technology, and also discusses the interrelationships between agricultural activities and household consumption patterns. Objectives Develop students’ analytical abilities that can be contributed in agricultural policies in Indonesia.

Cooperative Economics (EKU 2145) Description The course focuses on cooperation in economy and building a cooperative economic networking that integrates political and economic factors. Topics Collaboration for cooperation, factors of cooperation, solidarity of humanity, democracy and the desire to prosperity in a cooperative economic network. Objectives Provide students with essence, methods, and principle of cooperation in order to contribute to the development of cooperation in Indonesia.

Regional Economics (EKU 2231) Description The course introduces the spatial aspect in economic analysis. Topics Theories of location, rent theory, the concepts of region and their structure, population location (inter-regional migration), regional economic development, and regional development issues. Objectives Provide students with basic concepts of regional development approach for overall economic development.

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.

Introduction To Business (EKM 1501) The course discusses basic business concepts in the context of a changing global business world. By applying integrative and practical approaches, discussions are focused emphasized on the application of those business practices and their future evolutions. It covers all important aspects of business, such as business and economics system, forms of business ownership, business functions (human resources management, production and operations management, marketing management, financial management according and management information system).

Human Resource Economics (EKU 2228) Description The course introduces the basic concepts and theories of human resource economics, fundamentals of human resource problems, and the implication of theories, empirical studies, and policies in the field of human resources. Topics Labor demand and supply, human capital, compensation and risk differentials, minimum wage and living wage legislation, unemployment, collective bargaining and unions, and labor discriminations. Objectives Provide students with a comprehensive understanding concerning human resource and solve human resource related problems faced in Indonesia.