MBA Online

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 : CBEB1109
Course Title : Business Statistics
Credit Hours : 3
Course Prerequisite(s) / None
Minimum Requirement(s) :
Learning Outcomes : At the end of this course, students should be able to:
1. Relate basic concepts, approaches and statistical techniques relevant
to business, accounting, economics and management.
2. Acquire skills in presenting, evaluating and interpreting daily problems
in statistical form and proceed to solve these problems using the
approaches taught in the course.
3. Employ various statistical methods used in business and appreciate
the presence of variability in business decision making.
4. Demonstrate awareness and depth of understanding of statistical
reasoning in the context of business environment.
5. Select the appropriate statistical techniques covered will include, Ztests,
T-tests, F-tests, correlation and simple regression. One-sample
and two-sample tests will be covered in dealing with complex
problems.
6. Use the computer (e.g. MS Excel, SPSS & EVIEWS) for data analysis
work.
Synopsis of Course Contents : Topics that will be discussed include definition and uses of statistics,
presentation of descriptive data, concept of probability, discrete and
continuous random variables. Other topics that will be covered include
statistical inference mainly in sampling and hypothesis testing. Common
techniques such as chi-squared test, analysis of variance (ANOVA), linear
regression and correlation will also be discussed.
Assessment : Continuous Assessment : 50%
Final Examination : 50%

Faculty of Business and Accountancy University of Malaya

: Finance and Banking
Programme of Study : Bachelor of Business Administration
Course Code : CBEB 2102
Course Title : Financial Management
Credit Hours : 3
Course Prerequisite(s) / None
Minimum Requirement(s) :
Learning Outcomes : At the end of this course, students should be able to :
1. Identify the principles and basic techniques of finance.
2. Describe the various types of financial instruments, roles and functions
of financial markets and relevant regulators in the country.
3. Distinguish and apply the concept of time value of money.
4. Analyze the factors that determine a company’s need for external
financing, be it debt or equity using appropriate financial ratios.
5. Examine the decisions that affect current assets and current liabilities
and the impact of these decisions on firm’s value.
6. Evaluate tools needed for valuing investment projects, including the
determination of the relevant cash flows and the appropriate discount
rate.
Synopsis of Course Contents : This course discusses the various financial tools employed to effectively
manage e a company’s financial condition. Other topics discussed are
financial statement and analysis, time value of money, bonds and stocks,
capital budgeting and its techniques and short-term working capital
management.
Assessment : Continuous Assessment : 50%
Final Examination : 50%

Faculty of Business and Accountancy University of Malaya

Faculty : Business and Accountancy
Department : Marketing and Information Systems
Programme of Study : Bachelor of Business Administration
Bachelor of Accounting
Course Code : CBEB2105
Course Title : Business Research
Credit Hours : 3
Course Prerequisite(s) / None
Minimum Requirement(s) :
Learning Outcomes : At the end of this course, students should be able to:
1. Describe the importance of scientific research in business.
2. Differentiate among the various methods and techniques in business
research.
3. Differentiate different methods and approaches in conducting research.
4. Apply the techniques and concept in a research project in a systematic
manner.
5. Analyse the data collected from the research.
Synopsis of Course Contents : This course introduces students to various problem situations that occur
in business; how these problems are identified; and, how they are solved
by using the different methods in business research.
Assessment : Continuous Assessment : 50%
Final Examination : 50%

Faculty of Business and Accountancy University of Malaya

Faculty : Business and Accountancy
Department : Finance and Banking
Programme of Study : Bachelor of Business Administration
Course Code : CBEB3104
Course Title : Corporate Finance
Credit Hours : 3
Course Prerequisite(s) / None
Minimum Requirement(s) :
Learning Outcomes : At the end of this course, students should be able to :
1. Calculate and discuss historical returns, volatilities and risk premiums
using examples from Malaysian capital market.
2. Identify different approaches that are used to estimate cost of capital,
the effects of leverage on risk and return and the basic trade-offs
leading to an optimal capital structure.
3. Assess the implications of dividend policy on firm’s value.
4. Discuss issues associated with mergers and acquisitions in particular
the benefits, tax aspect of acquisition and cost of an acquisition.
5. Illustrate some of the most important types of risk and the need to
manage these risks.
Synopsis of Course Contents : This course will enable the students to understand and deepen their
knowledge of corporate finance theories. In addition, in will enable them
to understand various advance techniques related to risk and return, capital
structure, dividend policy, long-term financing instruments such as bonds
and equities, risk management and mergers and acquisitions.
Assessment : Continuous Assessment : 50%
Final Examination : 50%

Faculty of Business and Accountancy University of Malaya

Faculty : Business and Accountancy
Department : Management Accounting and Taxation
Programme of Study : Bachelor of Business Administration
Course Code : CTEB 2203
Course Title : Management Accounting
Credit Hours : 3
Course Prerequisite(s) / Pass CAEA 1101 Principles of Financial Accounting
Minimum Requirement(s) :
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the basic management accounting principles and concepts.
2. Explain basic cost classifications and cost behaviour.
3. Identify the elements of cost and appropriate accounting treatments
of the three basic elements of cost; namely material, labour and
overheads.
4. Apply basic costing techniques and relevant information in planning,
control, and decision making.
5. Incorporate motivational, behavioural and ethical issues in decision
making at operational level.
Synopsis of Course Contents : This course is designed specifically for non-accounting students and
discusses basic management accounting concepts and techniques. This
course describes the use of relevant accounting information to assist in
planning, control and managerial decision-making. The topics covered
include basic management accounting concepts and principles; cost terms,
classifications and behaviour; cost-volume-profit analysis; basic costing
techniques; preparation of budgets; and relevant information for decision
making.
Assessment : Continuous Assessment : 50%
Final examination : 50%

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 recent issues and debates in cost and management accounting
through critical analysis of theories, empirical research and techniques
in management accounting.
Synopsis of Course Contents : This course covers advanced topics and emphasises the latest issues in
management accounting in current and changing business environment.
Topics covered include theoretical aspects and the latest developments
in management accounting related to cost allocation, activity-based
costing, activity-based management, responsibility accounting, and
performance measurement. Comprehensive case studies and journal
articles are used extensively in this course.
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 : CAEA3435
Course Title : Internal Auditing
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CAEA2218 Auditing Principles
Learning Outcomes : At At the end of this course, students should be able to:
1. Explain the roles of internal audit function in ensuring good corporate
governance.
2. Describe the basic theories, concepts and processes of internal
auditing.
3. Apply the basic knowledge in prescribing the internal audit procedures.
4. Analyze different types of audit performed by the internal auditors.
5. Evaluate the importance of ethics in internal audit.
Synopsis of Course Contents : This course discusses the basic theories, concepts, processes and
applications of internal auditing. It emphasises the role of internal audit
function in ensuring good corporate governance. Students will also be
exposed to relevant ethical issues.
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 : 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 showing the disclosure of items
related to selected specialised industries.
5. Evaluate the importance of ethics in financial reporting of the selected
specialised industries.
Synopsis of Course Contents : This course exposes students to salient features of the selected specialised
industries such as oil and gas, banking and financial institutions,
aquaculture, plantation and insurance. It covers the applicable accounting
standards and governing acts and guidelines to these industries. Students
will also be exposed to ethical issues in these selected specialised
industries.
Assessment : Continuous Assessment : 40%
Final Examination : 60%

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 : CBEB 2308
Course Title : Money and Banking
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 the basic economics principles about the structure of financial
markets, foreign exchange markets, financial institution management
and the role of monetary policy in the economy.
2. Explain how interest rate is determined, by applying the relevant
theories and using the appropriate framework.
3. Demonstrate deep understanding on the effect of information
asymmetry on financial structure.
4. Relate the framework of financial system and the policies that are
related to money and financial system in Malaysia.
5. Evaluate the tools used by central bank in determining monetary
policies and their impact.
Synopsis of Course Contents : This course will expose students to the theory of money, money demand,
theory of money supply, financial policy and inflation, aggregate demand
and supply, term structure of interest rate and analysis about the financial
institutions and the exchange rate market.
Assessment : Continuous Assessment: 50%
Final Examination : 50%

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 : CTEA2217
Course Title : Management Accounting II
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CTEA1113 Management Accounting I
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the basic concept of CVP analysis and its application in
business decision making.
2. Apply various techniques of budgeting and discuss their role in
planning, control and decision making.
3. Apply standard costing technique and interpret variances, including
planning and operational variances for control purposes and utilise
appropriate computer software to assist decision-making.
4. Apply the concept of relevant costs and revenues in decision making.
5. Use various techniques in capital investment decisions including
accounting rate of return, payback; discounted payback, discounted
cash flow techniques, and effect of inflation and taxation.
Synopsis of Course Contents : This course introduces application of techniques in the analysis of relevant
data to provide information for managerial planning and control, and
decision making. The topics covered include cost-volume-profit analysis,
budgeting and budgetary control, standard costing and variance analysis,
and managerial short-term and long-term decision making, with ethical
issues addressed.
Assessment : Continuous Assessment: 40%
Final Examination : 60%