MBA Online

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%

College of Graduate Study in Management at Khon Kaen University

900 762 Project Management
Introduction to project management, project management organization, team building, feasibility study, project planning, project budgeting, resource and technology procurement, project control and project close-out.

College of Graduate Study in Management at Khon Kaen University

900 716 Operations Management
Overview and strategies in production system. Operations and competitor. Strategic operations, quality management and statistic tools for control. Production system design. Operations and productivity. Concepts in modern management.

Production Management
An introduction to business administration practices aimed at increasing productivity. Management processes in relation to operations research, demand estimates and production planning, stock control, quality control, and materials management.

Operations Management

This course will introduce basic concepts and practices of operations management in service industries as well as manufacturing sectors. Topics include business processes, inventory management, and quality control. In the course, we will discuss questions such as: Why is BPR (Business Process Reengineering) so important? How can we manage inventory in an efficient way? What are the applications of statistical process control? The course is not only for operations managers but also for general managers who need to revamp business processes to establish competitive advantage.

1301: Business Administration
Winter N.Takahashi
Introductory class on Management Theory. The lecture gives theoretical foundation and current issue on the basic topics of management. Main contents (and key words) are as follows:
(1) Introduction (managerial renaissance)
(2) Diversification (survival time, diversification strategy, M&A)
(3) Portfolio (product portfolio management, learning curve, global management)
(4) Executive (managerial capitalism, separation of ownership and control, visible hand)
(5) Group (Zaibatsu, managerial revolution, organizational capabilities)
(6) Culture (dimensions of national culture, corporate culture, organizational activation)
(7) Function (management process school, functions of executives, essentials of management)
(8) Strategy (strategy and structure, game theoretic strategy, essentials of strategy)
(9) Organization (systems approach, program, firm as boundary, technical core, self-determination)
(10) Principle (decision principles, evolution of cooperation, Japanese style of management, lukewarm feeling, decision-making by flight, perspective).
Basic textbook is Managerial Renaissance (3rd Edition) by Nobuo Takahashi (Yuhikaku, 2006).

Management Control Systems (EKA 3201)

The course discusses the concepts and application in business organizations of management control systems. This course broadens the students’ managerial knowledge and skills in planning, implementing, and using management planning and control systems for strategic implementation to attain organizational goals. Special reference is given to the structure and techniques of the management control process and the behavioral aspects affected by the application of management control. The course objective is to enhance students’ ability in evaluating and designing effective management control systems.

Public Sector Accounting (EKA 3502)

This course provides an introduction and framework of reference to comprehend and apply the concept of management accounting, financial management, budgetary, funds, and expenditure control systems in public: sector organizations. Among the topics covered are characteristics and definition of public sector accounting; planning, programming, and budgeting system; zero-base budgeting; financial accounting theory; public sector accounting performance measurement; and capital accounting. This course aims to develop students ability to analyze current issues and to identify and apply appropriate solutions.