MBA Online

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 : CBEB2105
Course Title : Business Research
Credit Hours : 3
Course Prerequisite(s) / None
Minimum Requirement(s) :
Learning Outcomes : At the end of this course, students should be able to:
1. Describe the importance of scientific research in business.
2. Differentiate among the various methods and techniques in business
research.
3. Differentiate different methods and approaches in conducting research.
4. Apply the techniques and concept in a research project in a systematic
manner.
5. Analyse the data collected from the research.
Synopsis of Course Contents : This course introduces students to various problem situations that occur
in business; how these problems are identified; and, how they are solved
by using the different methods in business research.
Assessment : Continuous Assessment : 50%
Final Examination : 50%

Faculty of Business and Accountancy University of Malaya

Faculty : Business and Accountancy
Department : Business Policy and Strategy
Programme of Study : Bachelor of Business Administration
Course Code : CBEB2106
Course Title : Business Law
Credit Hours : 3
Course Prerequisite(s) / None
Minimum Requirement(s) :
Learning Outcomes : At the end of this course, students should be able to:
1. Underline the basic framework of Malaysian Legal System.
2. Apply the essential elements of contract law.
3. Discuss the concept of agency and the rights and duties of the principal
and his agent.
4. Explain the concept of partnership and the liabilities of partners.
5. Identify the elements of tort.
Synopsis of Course Contents : Malaysian legal system, contract law, agency, partnership and tort.
Throughout, this course, the students shall be able to apply, discuss,
explain and identify the relevant provisions of law.
Assessment : Continuous Assessment : 50%
Final Examination : 50%

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 : 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%

Faculty of Business and Accountancy University of Malaya

and Auditing
Programme of Study : Bachelor of Accounting
Course Code : CAEA3228
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 : Marketing and Information Systems
Programme of Study : Bachelor of Business Administration
Bachelor of Accounting
Course Code : CBEB1106
Course Title : Principles of Marketing
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 major concepts and terminologies in marketing.
2. Describe the major forces influencing marketing strategies.
3. Explain how consumers made purchase decisions.
4. Explain the major components of the 4 P’s of marketing.
5. Apply the various concepts and theories in marketing in the real world.
Synopsis of Course Contents : Students will learn amongst others: the basic concepts and theories in
marketing, the marketing process, forces outside marketing that might
influence marketing strategies, marketing research, consumer buyer
behaviour, the 4 P’s of marketing (including product, price, promotion,
and place).
Assessment : Continuous Assessment: 50%
Final Examination : 50%

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.

IT Strategy and Policy Planning
Though in many people’s mind, IT means Internet, IT is just a business tool. A careful examination of the elements of IT such as software, hardware, networks, databases, and the Internet itself, reveals that each one of them can be strategically used as a tool to gain competitive advantage and create value. Often it happens that IT policies, be they imposed by a government or by a company itself, play a key role in creating the right kind of environment for organizations to plan and realize the full benefits of IT. In this course, students will learn the basic strategy framework for IT and policy planning while practicing these strategies to analyze real-world cases.

ICS , Graduate School of International Corporate Strategy
[Term 3 & 4] Entrepreneurial Management (M. Korver) (2009/Term 3&4 (Spring&Summer))

This course covers the process of identifying and assessing entrepreneurial opportunities, then conceptualizing and planning an enterprise tasked to capitalize on such an opportunity. Students will work in teams to pick an attractive entrepreneurial opportunity (viz., a new technology, new business area, or innovation in an existing market) and develop a business plan, working through issues of opportunity identification and analysis, management team-building and organization, competitive strategy, marketing and sales, and identifying and obtaining necessary resources. We will introduce frameworks necessary to identify and analyze entrepreneurial opportunities and the elements of companies that can quickly define and dominate an existing or new category of business through innovative strategies or disruptive technology.
Course Structure

The course is designed to provide students with the opportunity to gain practical knowledge in how to identify entrepreneurial opportunities and, with limited resources, transform them into successful enterprises. This knowledge will be gained by:
(1) Studying cases of both successful and unsuccessful entrepreneurial ventures
(2) Learning about and applying analytical frameworks to issues commonly faced by entrepreneurs
(3) Examining in detail what a business plan is designed to do, what it contains, how it is developed and written, what are its uses, how to analyze and evaluate the business plan, and what investors look for in a business plan
(4) Providing an environment where students can collaborate to create their own winning business plans as members of entrepreneurial management teams
(5) Interacting with business plan contest judges and hands-on faculty who have deep and recent experience starting and building companies
Teaching Method

The course consists of two sections. Term 3 (Spring) will primarily cover the items (1) through (3) in the previous paragraph and will culminate in a mid-term examination. Term 4 (Summer) will primarily cover items (4) and (5) and will culminate in a business plan competition. Accordingly, the first section consists of regularly scheduled sessions with a mixture of case studies, lectures, and class discussion. Term 4 (Summer) consists of out-of-class collaboration by the team members on development of a business plan with periodic feedback from the faculty. In addition, guest lectures may be scheduled from time-to-time. The details of the business plan competition will be announced during the first class.