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 : CAEA1112
Course Title : Financial Accounting and Reporting I
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 issues in the conceptual framework for financial accounting
and reporting.
2. Apply relevant MASB approved standards to account for specific
transactions or events.
3. Determine the amount and presentations of specific items in
compliance with the relevant MASB approved standards.
4. Prepare financial statements in accordance with MASB approved
standards.
5. Evaluate the importance of ethics in financial reporting process.
Synopsis of Course Contents : This course discusses accounting concepts and principles, accounting
systems and records, bank reconciliation statement, preparation of
financial statements, which include balance sheet, income statement, cash
flow statement and statement of changes in equity. Other topics include
accounting for current assets, current liability, equity and retained
earnings. Students will be introduced to the relevant MASB approved
standards and International Financial Reporting Standards (IFRS).
Students will also be exposed to relevant ethical issues and enhance their
skills in recording financial transactions and preparing financial
statements.
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%

ECON6015
Public Economics
Bergin, Jim
General Information
This course covers the positive and normative analyses of the public sector in relation to efficiency and equity. It provides a better understanding of the making of public policy under asymmetric information and limited commitment, and the role of incentives in public administration. Topics include: market failure, welfare criteria, public goods and externalities, social choice and voting, income distribution, public pricing and investment, cost-benefit analysis and project appraisal, and the regulation of public enterprises.

MFIN7008
Mathematical Techniques of Finance II
6
Carverhill, A.P.
General Information
This course further develops the course Mathematical Techniques of Finance I, and applies them to practical market situations. In particular, we analyze recent equity basket structures, and commodity spread options. Also, we will analyze the smile effect in equity options, and study how to apply the Monte Carlo method to valuing American options. Also, we will study some advanced fixed income models and related market instruments.
Extra Information
Equivalent to MFIN6010 Numerical Methods

Prerequisites:
1. Mathematical Techniques of Finance I; and
2. Fixed Income Securities and Interest Rate Modelling
MFIN7013
Seminar in Commercial Banking and Real Estate Financing
6
Tse, Maurice KS
General Information
This course covers bank management techniques that include asset and liability management, liquidity and reserve management, credit analysis, loan pricing and off-balance-sheet banking, as well as regulatory issues of commercial banks. It also discusses issues related to mortgage loan products and how real estate risks may affect the market value of mortgages.

FINA1001 Financial statement analysis

Semester : 2
For Student of Year : 2 & 3

This course covers the basic issues and principles of fundamental analysis, which deals with the valuation of a firm’s equity shares and debt by using the information of financial statements. The objective of this course is to enable students to understand the key financial statements, important elements of financial statement analysis, and the application of financial statement analysis to forecasting and valuation analysis.

Extra Information

Prerequisite: BUSI1002 Introduction to Accounting.

FINA2802F.G. Investments and portfolio analysis

Semester : 2
For Student of Year : 2

This course introduces students to the fundamental principles of investments and to major issues currently of concern to all investors. The concepts and skills developed from this course enable students to conduct a sophisticated assessment of current issues and debates covered by both the popular media as well as more-specialized finance journals. We emphasize on equity part and the main topics include: portfolio theory, equilibrium in capital markets, equity valuation, portfolio performance evaluation, and relevant institutional details. This course is essential to those planning to become an investment professional or a sophisticated individual investor.

Extra Information

Prerequisite: For students admitted to 1st year of study in 2005-06 or before: BUSI0016/FINA1002 Introduction to finance. For students admitted to 1st year of study in 2006-07 or after: FINA1003 Corporate finance.

Mutually exclusive course: STAT3806 Investment and asset management

FINA0303 A Case studies in corporate finance A

Semester : 1
For Student of Year : 2&3

This course is structured around the most important financial decisions made at firm level in an uncertain environment. For examples: what capital structure to adopt (financing decision); how to value a firm or investment project (investment/valuation decision); how to raise capital in the equity market (IPO decision); what mechanisms to put in place to discipline manager and the largest shareholder (corporate governance decision); whether to return cash and how to return cash to investors (dividend/share repurchase decision); and whether a firm should engage in mergers and acquisitions (M&A) activities and how to do an M&A right (M&A decision). This course exposes students to some of the most fundamental issues in corporate finance today as well as some of the most important advances in corporate finance of the last decade. It will offer students an opportunity to understand how the concepts and theories of corporate finance are applied in real world and generate lasting impact on firm values, a driving issue faced and constantly asked by CFOs and CEOs. This course will be taught using a case-oriented approach.

FINA2802A Investments and Portfolio analysis

Semester : 1
For Student of Year : 2

Lecturer : Wong, C. General Information
This course introduces students to the fundamental principles of investments and to major issues currently of concern to all investors. The concepts and skills developed from this course enable students to conduct a sophisticated assessment of current issues and debates covered by both the popular media as well as more-specialized finance journals. We emphasize on equity part and the main topics include: portfolio theory, equilibrium in capital markets, equity valuation, portfolio performance evaluation, and relevant institutional details. This course is essential to those planning to become an investment professional or a sophisticated individual investor.

Extra Information

Prerequisite: For students admitted to 1st year of study in 2005-06 or before: BUSI0016/FINA1002 Introduction to finance. For students admitted to 1st year of study in 2006-07 or after: FINA1003 Corporate finance
Mutually exclusive course: STAT3806 Investment and asset management