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 : 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 of Accountant General’s Department (AGD) and
International Federation of Accountants (IFAC) in relation to public
sector accounting.
4. Differentiate between public sector accounting and private sector
accounting.
5. Assess the importance of accountability and ethics in public sector
organisations.
Synopsis of Course Contents : This course is designed to expose students to the concepts and practices
of accounting in public sector together with the underlying legal provisions,
rules and procedures. The coverage of the course includes environment
of public sector accounting and major issues relating to management
accounting and control, budgeting, financial accounting and reporting,
performance measurement and auditing. This course also discusses the
classification of revenues and expenditures in accordance with the
procedures for vote accounting and for the preparation of public accounts.
Emphasis will be given to the Malaysian public sector. The course also
highlights the current developments in public sector accounting. Students
will also be exposed to relevant ethical issues.
Assessment : Continuous Assessment: 40%
Final Examination : 60%

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 the accounting cycle, the significance of the audit report, the nature, accumulation, and evaluation of evidence for balances and transaction cycles of the auditor.

Financial Management:
Management;
Accounting;
Statistics;
Macroeconomics;
Microeconomics;
Management Information System;
Economic Law;
Foundations of Financial Management;
Financial Accounting;
Managerial Accounting;
Auditing
Intermediate Financial Management;
Security Investment;
Venture Capital Management;
International Finance;
Business Bank Management;
Enterprise Taxation

Association of Chartered Certified Accountant (ACCA):
Accounting Principles,
Tax Laws,
Financial Information for Management,
Financial Management and Control,
Financial Reporting,
Auditing,
Advanced Auditing
Performance Management,
Strategic Planning,
Strategic Financial Management

Certified Public Accountant (CPA):
Primary Financial
Accounting,
Intermediate Financial Accounting,
Advanced Financial
Accounting,
Cost and Management
Accounting,
Financial Management,
Auditing,
Economic
Laws,
Tax
Laws,
Finance

MPAcc Program

MPAcc Site
As one of the first group of higher education institutions approved by the Academic Degree Office of the State Council and Ministry of Education to grant MPAcc Degree on a trial basis, Fudan University started to enroll MPAcc program students in 2004, bringing into horizon the specialized courses of Fraud Auditing and Forensic Accounting in the field of MPAcc education in China. Superior sources of Fudan faculty and senior professionals in the accounting industry are integrated into the program, so as to nurture highly qualified financial accountants. Proved to be a bridge between teaching and professional services and marked with full use of cases in class, the MPAcc program tries to build itself into a representative of Chinese modern professional accounting education, which is to be a melting pot of world’s-advanced concept of management and facts of Chinese market.