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
Course Code : CBEB 3309
Course Title : Bank Management
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. Comprehend the role of the financial institutions, background
information related to bank management and current banking trends
in Malaysia
2. Examine the basic risk and return features of banks and how analysts
evaluate bank performance.
3. Demonstrate how banks measure and manage their risks namely
interest rate risk and credit risk.
4. Describe the features of bank liabilities and regulatory capital
requirements.
5. Identify the basic objectives of a bank’s investment portfolio, the nature
of investment policy guidelines and the features of financial securities
that banks buy.
Synopsis of Course Contents : In this course, students will be exposed to the financial system in particular
the Malaysian banking system. The course covers most of the important
topics on bank management such as the roles and services offered by
banks, asset-liability management techniques, lending policies and
procedures, risk management, capital management and financial
regulations.
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
Bachelor of Accounting
Course Code : CBEB 3308
Course Title : Derivatives Market
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. Compare and contrast between the different types of derivatives
instruments.
2. Identify the pricing mechanism for the different types of derivatives
instruments.
3. Discuss the different features of derivatives instruments traded in Bursa
Malaysia Derivatives Market.
4. Develop replication, synthetics and arbitrage strategies when trading
in derivatives instruments.
5. Evaluate the appropriate option strategies to achieve trading objectives.
Synopsis of Course Contents : This course aims to expose students to the various types of derivatives
instruments traded in the local and international markets. It will enable
students to understand the basic techniques of valuing the various types
of derivative securities including forwards and futures, options and swaps,
its usage in the capital markets and in financial risk 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 : CBEB3304
Course Title : Services Management
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. Appraise the nature and concept of services industry.
2. Evaluate customer logic in services industry.
3. Critique the roles of human resources in service organizations.
4. Illustrate operations management in service organizations.
5. Apply the knowledge of service management via integrated approach.
Synopsis of Course Contents : This course provides students with the knowledge of services nature,
concepts and the term of ‘servitization’. Students will evaluate customer
logics which include relationship marketing, promotion, pricing and the
management of service quality. Issues of human resources will be critiqued
in the areas of roles, competencies, collaboration, empowerment and
stress. Students will be illustrated with the operations management in
service organization such as service process design, capacity
management, facilities management, and IT development. They are also
required to apply an integrated approach of services management
knowledge in the areas of performance measurement system, the
management of innovation and internationalization.
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
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. Analyze and discuss sector, industry and firm opportunities using risk
and reward strategies and its implications.
4. Compare and contrast the technical and fundamental analysis.
5. Explain investment management strategies with the ability to integrate
new technologies, trading instruments and real time via the Internet.
6. Appraise different financial asset valuation models with emphasis on
CAPM, APT and Black & Scholes Option Pricing Model.
Synopsis of Course Contents : In this course, students are exposed to various topics related to portfolio
investment. Some of those topics are portfolio management techniques,
security valuation and asset pricing models such as CAPM, APT and Option
Pricing Model.
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 : CTEA3436
Course Title : Strategic Management Accounting
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CTEA3227Management Accounting III
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the changing direction of management accounting, the factors
driving change and the information needs in the design of management
accounting control systems.
2. Apply relevant knowledge and analytical skills related to management
control process techniques using case analysis.
3. Use relevant management accounting information in designing and
implementing business strategies.
4. Evaluate behavioural and organizational implications of financial and
non-financial criteria in performance measurement.
5. Analyse recent developments in management accounting and control
systems.
Synopsis of Course Contents : This course covers advanced topics in management accounting and control
systems. Issues related to the design, implementation and use of
management control systems to implement business strategies are
discussed. Emphasis is given to the techniques of management accounting
control process relating to transfer pricing, budgeting and management
compensation. In addition, behavioural considerations in the use of these
techniques, such as motivation, goal congruence, and relative roles of
superiors and subordinates are also discussed. Recent issues related to
management accounting and control in the changing business
environments are discussed. 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 : 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

: 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 : 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 : 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%