MBA Online

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%

Faculty of Business and Accountancy University of Malaya

Faculty : Business and Accountancy
Department : Finance and Banking
Programme of Study : Bachelor of Accounting
Course Code : CFEA2123
Course Title : Managerial Finance
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. Describe the various types of financial instruments, roles and functions
of financial markets and relevant regulators in the country.
2. Identify the principles and basic techniques of managerial finance such
as time value of money, financial ratio analysis, capital structure, capital
budgeting and working capital management including their strengths
and weaknesses
3. Analyze factors that determine a company’s need for external financing,
be it debt or equity, and the determination of optimal capital structure.
4. Examine decisions that affect working capital management and their
impact on firm’s value
5. Evaluate tools needed for valuing investment projects, including
determination of the relevant cash flows and the appropriate discount
rate.
Synopsis of Course Contents : Throughout this course students will be exposed to various financial tools,
financial markets, financial theories and financial management techniques
that can be used to manage firm’s finance and financial decision more
effectively.
Assessment : Continuous Assessment: 40%
Final Examination : 60%

Managerial Accounting
An introduction to the theories and policies of managerial accounting, through examination of the role of performance evaluation in corporate decision-making, cost management, and profit management. Students will be introduced to accounting for corporate planning and coordination, through issues such as budgeting. This course will assume knowledge of basic accounting practices.

ECON6033
Corporate Finance
General Information
This course focuses on financial decisions in the modern corporation. The basic topics to be covered include: capital budgeting, cost of capital, capital structure, dividend policy, public offerings, and incentives and contacting problems. There will also be some treatment of mergers and acquisitions, and corporate governance. The course objective is to integrate these various topics into standard theories of risk and return, and the valuation of assets in order to provide a theoretical framework for considering corporate finance problems and issues, with an understanding of how it applies to the real world.

Managerial Accounting
Focusing on the relevance and use of accounting information for management decision making, this course presents alternative tools for planning, control and evaluation of a company’s operations and resources. Topics such as budgeting, product costing, performance evaluation and transfer pricing, with an emphasis on related incentive, multinational and tax considerations are discussed.

FINA1003 A.B Corporate finance

Semester : 1
For Student of Year : 1

Lecturer : Wong, Clement General Information
This is an introductory course that develops the basic concepts and tools applicable to corporate financial decisions. Three main tasks of financial managers are studied: (i) investment evaluation, (ii) financing decisions, and (iii) payout decisions. Specific topics include present value calculation, valuation of stocks and bonds, investment criteria and capital budgeting, risk and return, cost of capital, capital structure, raising capital, dividend policy, and working capital management.

Extra Information

Prerequisite: BUSI1002 Introduction to Accounting
Remarks: Not open to BEcon, BFin, BEcon&Fin students admitted to 1st year of study in 2005-06 or before.
Mutually exclusive course: BUSI0016/FINA1002 Introduction to finance

Financial Management I (EKM 2202)

As an introductory course to financial management, special references are given to the overview of financial management, such as the financial objectives, the role of both managers and investors, fundamental of financial statements, financial planning and financial environment; basic concepts in financial management, such as the trade-off between risk and return, and time value of money; the principle of financial asset valuation; financial tools and techniques The objectives of this course is to provide basic knowledge to the study and practices of financial management.

Financial Management II (EKM 3201)

Although as a follow on from Financial Management I, this course is not designed particularly for students majoring in finance. It introduces the field of finance, especially the financial functions of business corporations. Topics covered include capital structure and dividend policy, financial tools and techniques that can be used to help value maximization for firms by improving decisions related to capital budgeting and working capital management, and other related topics in financial management. In order to improve the understanding on the theories and practices, some cases in financial management are utilized. The aims of this course are to introduce students to financial management of business corporations, the concepts of risk, rate of return, and valuation as they are applied in finance.

University of Guam

Core Courses of Master of Public Administration (MPA)
Core Courses: 24 credit hours required

PA501 Introduction to Research, or
ED601 Introduction to Research Methods
PA510 Administrative Thought
PA525 Public Budgeting
PA530 Public Management
PA535 Intergovernmental Relations
PA540 Administrative Law
PA/BA560 Moral & Social Responsibility of Organizations
PA570 (a-e) Special Topics in Public Personnel Administration