MBA Online

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 : 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

Department : Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA1103
Course Title : Management Accounting 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. Explain the role of management accountants in providing relevant
information for management use in planning, control and decision
making.
2. Distinguish the elements of cost and appropriate accounting treatments
of the three basic elements of cost; namely material, labour and
overheads.
3. Apply the various costing methods, including variable costing and
absorption costing, in product and service costing and utilise
appropriate computer software to assist decision-making.
4. Apply the concept of activity-based costing in product and service
costing.
5. Evaluate motivational, behavioural and ethical issues in decision
making at operational level.
Synopsis of Course Contents : This course introduces the basic concepts, terminologies, principles and
methods of cost accounting at operational level. This includes introduction
of cost elements, basic cost accumulation techniques and various costing
methods, including contemporary approaches in arriving at the cost of
products produced or services rendered.
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 : CAEA1214
Course Title : Financial Accounting and Reporting II
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CAEA1112 Financial Accounting and Reporting I
Learning Outcomes : At the end of this course, students should be able to:
1. Apply relevant MASB approved standards to account for specific
transactions or events.
2. Prepare statement of changes in equity and cash flow statement.
3. Prepare interim and annual published financial statements.
4. Analyse financial statements and other related information.
5. Evaluate the importance of ethics in financial reporting process.
Synopsis of Course Contents : This course reinforces basic accounting knowledge and further exposes
students to elements of financial statements. The course covers topics
such as changes in accounting policies, estimates and corrections of
errors, events after balance sheet date, contingencies, accounting for
equity, deferred tax, cash flow statements, interim reporting and financial
statement analysis. 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 : CAEA2215
Course Title : Financial Accounting and Reporting III
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CAEA1214 Financial Accounting and Reporting II
Learning Outcomes : At the end of this course, students should be able to:
1. Apply relevant MASB approved standards to account for specific
transactions or events.
2. Evaluate alternative course of actions for companies facing insolvency
and account for capital reconstruction.
3. Prepare a complete set of financial statements for home office and
branch, and partnership.
4. Compute basic and diluted earning per share (EPS).
5. Evaluate the importance of ethics in financial reporting process.
Synopsis of Course Contents : This course covers further advanced topics in financial reporting such as
financial liabilities, leases, intangibles, EPS and capital reconstructions.
This course also covers insolvency and liquidation, home office and branch
as well as partnership. Students will also be exposed to relevant ethical
issues.
Assessment : Continuous Assessment: 40%
Final Examination : 60%

Strategic Management (EKM 4401)

Unlike other business courses which concentrate fully on a particular function of the business field (e.g. accounting, finance, marketing, operation, human resources, and information system), strategic management is a big picture course, covering the whole enterprise which includes the environment of the firm, internal conditions, as well as the future prospect of the firm. Students are requested to prove, question, and evaluate the overall internal and external aspects of the firm. Evaluate the capability of the firm vis a vis the rivals, and build the necessary skills in formulating and executing the firm’s strategy. Students will also learn to develop the power of managerial judgment at the top level of management.