MBA Online

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 ethics in financial reporting process.
Synopsis of Course Contents : This course covers the more advanced topics and complex issues relating
to financial accounting and reporting. It builds on the technical knowledge
and skills studied in earlier financial accounting and reporting courses.
Course contents include preparation of consolidated financial statements
for a complex group of companies, interim financial reporting and current
issues in financial reporting. Students will also be exposed to ethical issues
in financial reporting.
Assessment : Continuous Assessment : 40%
Final Examination : 60%

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 : CTEA3432
Course Title : Advanced Taxation
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CTEA2220 Business & Corporate Taxation
Learning Outcomes : At the end of this course, students should be able to:
1. Compute advanced aspects of RPGT in relation to individual and
corporate entities, tax incentives on pioneer status, ITA and
infrastructure allowance.
2. Design tax planning strategies for individuals and companies.
3. Compare and contrast tax audit and tax investigation and to compute
unreported income.
4. Compute tax liability for deceased person’s estate and its executor,
trust, REITS and its profit repatriation to shareholders.
5. Identify tax implications of Islamic financing on muamalat transactions
and the implications of Labuan IOFC in relation to international
business.
Synopsis of Course Contents : This course covers advanced aspects of real property gain tax, tax
incentives, tax planning, tax audit and investigation and Islamic financing
on muamalat transaction.
Assessment : Continuous Assessment : 40%
Final Examination : 60%

Faculty of Economic at The University of Tokyo

5551: Experimental Economics
Winter Matsushima
Introduction to Experimental Economics and Game Theory, and their Advanced Topics

Faculty of Economic at The University of Tokyo

012: Advanced Microecnomics
Summer/WinterKamiya & Matsui
Introduction to theories of consumer behavior, firm behavior, general equilibrium, and uncertainty.
In winter, we study game theory and its applications. Contents (subject to change):Noncooperative game theory: games in strategic form, games in extensive form, Nash equilibrium and its refinement, backward induction, dominance

Applications: oligopoly, information economics (lemon, moral hazard, information cascade), mechanism design (including public goods, contract, auction, matching), repeated games, evolution, induction
Cooperative game theory: games in characteristic function form, core, (vN-M) stable set, other solution concepts

MFIN7017
Advanced Option Pricing Model
6-7
Tse, Raymond
General Information
This course brings together the practical and theoretical knowledge taught in the other derivatives and risk management courses in the MFIN program to introduce some of the state-of-the-art option pricing models. The course dwells on the original insights of various authors for exotic option pricing and option pricing models with volatility smiles. In addition to the plain-vanilla European option model, the course discusses the continuous and discrete barrier, lookback, Asian, American, excursion option pricing models. It also discusses the jumps and stochastic volatility option pricing models, including the latest option pricing models under Levy processes. Although this course highlights the theoretical and technical motivation of the various models, its delivery requires some hands-on knowledge of MatLab programming. Students finished this course will be conversant to the latest development and technology in option pricing.
Extra Information
Prerequisite:
Mathematical Techniques of Finance I

Note:
Students taking this course may need to buy their own copy of Student Version

4 Success Skills Courses:

1. Business Communications (half course)
2. Business Law and Ethics (full course)
3. Creativity and Business Innovation (full course)
4. Leadership (half course)

9 Core Knowledge Courses:

1. Accounting for Business Decisions
2. Managerial Economics
3. Decision and Risk Analysis
4. Corporate Finance
5. Organisational Behaviour
6. Strategic Marketing Management
7. Strategic Information Systems
8. Competitive Strategy
9. Global Economy

Any 6 electives

Apart from those listed on our MBA website under ‘courses offered’ the following are the new electives to be offered in 2008/09:

‧ China Business Environment
‧ Doing Business in China
‧ Investment
‧ Multinational Corporations
‧ Strategies in Uncertainty and Change Management in China

Total no. of courses: 18 full courses

Course Exemption and Advanced Standing

‘Exemption and advanced standing of up to four courses may be granted if a candidate can produce evidence, such as transcript and course syllabus, that a course is equivalent in content to another course elsewhere for which a satisfactory grade has been obtained or is holding relevant professional qualifications. Unless explicit approval is given, no credits will be given for the exempted courses or advanced standing granted. Candidates will be required to take alternative courses in lieu of the exempted courses. Please contact the MBA Programme Management Office for details upon application.’

FINA0304 Advanced Corporate Finance

Semester : 1 & 2
For Student of Year : 2&3

The objective of this course is to introduce the theoretical literature on the microeconomics of corporate finance in a unified framework. Topics covered include: corporate financing and agency costs, corporate financing under asymmetric information, liquidity and risk management, corporate finance and product markets, passive and active monitoring in corporate finance, lending relationship and investor activism, control rights and corporate governance, and takeovers. Subtle elements of information and agency considerations are emphasized.

Extra Information

Pre-requisite: FINA1003 Corporate finance
Mutually exclusive course: FINA0302 Theories of corporate finance

The University of Hong Kong

IMBA1001 Business Communication
IMBA1007 Human Behaviour & Organisation
IMBA8003 Ethics and Leadership in Business
IMBA2004 Firm Strategy and Management
IMBA1009 Marketing Management
IMBA1003 Accounting and Business Decisions
IMBA1005 Information System Management
IMBA1008 Business Data Analysis
IMBA6019 Business Law
IMBA6040 Competition Policy and Business Strategy
IMBA8004 Marketing Research and its Business Applications
IMBA0009 Derivative Securities
IMBA6021 Fast Companies
IMBA0003 Entrepreneurship
IMBA0004 Current Topics In Human Resource Management
IMBA1006 Managerial Economics
IMBA2003 Macroeconomic Environment for Managers
IMBA6028 Supply Chain Management & Logistics
IMBA6043 Corporate Strategy
IMBA0001 Advanced Corporate Finance
IMBA0006 Investments
IMBA1002 Managerial Finance
IMBA2002 International Business Environment
IMBA2005 Project Management
IMBA6033 Managerial Accounting
IMBA6034 Risk Management
IMBA8002 Game Theory and its Applications in Business

Course Structure for 2008/09

There are success skill courses, knowledge courses and elective courses. Candidates are required to complete all four success skills courses, nine core courses and a total of six elective courses.
SUCCESS SKILLS COURSES
Business communication (half course)
Business ethics and law (full course)
Creativity and business innovation (full course)
Leadership (half course)
CORE KNOWLEDGE COURSE
Accounting for business decisions
Competitive strategy
Corporate finance
Decision and risk analysis
Global Economy
Managerial economics
Organization behavior
Strategic information systems
Strategic marketing management
ELECTIVE COURSES
Advanced Corporate Finance
Business Law
Current Topics in Human Resource Management
Derivative Securities
Entrepreneurship, Creativity and Innovation
E-Transformation
Fast Companies
Game Theory and its Application in Business
Marketing Research and its Business Application
Project Management
Risk Management
Strategic Marketing Management

Curriculum
Length of curriculum

The curriculum shall extend over not less than two academic years of part-time studies in Shanghai.
Completion of curriculum

To complete the curriculum candidates shall follow instructions on the prescribed syllabuses, attend the required seminars and tutorials, complete satisfactorily the prescribed written assignments, case workshops, class tests and projects, and such other practical exercises as may be prescribed, and satisfy the examiners in the prescribed examinations.

The University of Hong Kong

ECON0003 Great economists of our time
ECON0103 The economics of human resources
ECON0104 Public finance
ECON0106 Games and decision
ECON0107 History of economic thought
ECON0207 Monetary economics
ECON0302 International finance
ECON0402 Industrial organisation
ECON0501 Economic development
ECON0601 Economic development of China
ECON0602 Foreign trade and investment in China
ECON0703 Mathematical economics
ECON0707 Economic forecasting
ECON1001A.B Introduction to economics I
ECON1001C.D Introduction to economics I
ECON1001E.F.G Introduction to economics I
ECON1001H.I Introduction to economics I
ECON1002A.B Introduction to economics II
ECON2114 Macroeconomic analysis
FINA0104 Management of commercial banks
FINA0106 Insurance: theory & practice
FINA0301 C.D Derivatives
FINA0301A.B Derivatives
FINA0303 A Case studies in corporate finance A
FINA1003 A.B Corporate finance
FINA2802A Investments and Portfolio analysis
FINA2802B.C.D. Investments and portfolio analysis
FINA3806 Risk management
ECON0701 Introductory econometrics
ECON2101 Microeconomic theory
ECON2102 Macroeconomic theory
ECON3801 Reading course
FINA0304 Advanced Corporate Finance
FINA0501 Asian financial institutions
FINA0804 Fixed income securities
FINA3601 Reading course
ECON3802 Dissertation
FINA3602 Dissertation
ECON0109 Topics in macroeconomics
ECON0210 Investment, technology, and economic growth
ECON0301 Theory of international trade
ECON0503 Urban economics
ECON0504 Transportation economics
ECON0603 The economic system of Hong Kong
ECON0605 Economic history of China
ECON0606 Current economic affairs
ECON0702 Mathematical methods in economics
ECON0706 Uncertainty and information
ECON1001J.K Introduction to economics I
ECON1002C.D Introduction to economics II (major)
ECON1002E.F Introduction to economics II
ECON1002G.H.I Introduction to economics II
ECON1003 Analysis of economic data
ECON2113 Microeconomic analysis
FINA0003 Current Asian finance: issues, ideas and practices
FINA0303 B Case studies in corporate finance B
FINA0805 Real estate finance
FINA1001 Financial statement analysis
FINA1002 A Introduction to finance
FINA1003 C Corporate finance
FINA1003 D.E.F Corporate finance
FINA1003 G.H. Corporate finance
FINA1003I Corporate Finance
FINA1003J Corporate Finance
FINA2802F.G. Investments and portfolio analysis
FINA2802H.I. Investments and portfolio analysis
FINA3807 Special topics in finance
YFIN0002 Current Asian finance: issues, ideas and practices