Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department :
Programme of Study :
Course Code :
Course Title :
Credit Hours :
Course Prerequisite(s) / None
Minimum Requirement(s) :
Learning Outcomes :
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department :
Programme of Study :
Course Code :
Course Title :
Credit Hours :
Course Prerequisite(s) / None
Minimum Requirement(s) :
Learning Outcomes :
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department :
Programme of Study :
Course Code :
Course Title :
Credit Hours :
Course Prerequisite(s) / None
Minimum Requirement(s) :
Learning Outcomes :
CBEB2308 Money and Banking
CBEB2310 Islamic Finance
CBEB2311 Financial Econometrics
CBEB2313 Mathematics for Finance
CBEB2320
Treasury Management
CBEB2321
Applied Financial Planning
CBEB3301
Risk Management and Insurance
CBEB3302
Investment
CBEB3308
Derivatives Market
CBEB3309
Bank Management
CBEB3310
Financial Markets and Institutions
CBEB3312
International Finance
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 : 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
900 771 Advanced Financial Management
Concepts of modern developments in financial theories, financial markets and institutions, international financial management, development and applications of financial instruments, Chief executive officers roles in corporate value creation and system creation as well as concepts of good corporate governance and ethics.
College of Graduate Study in Management at Khon Kaen University
900 713 Finance for Business Decision
Financial management and financial environment; forecasting, analyzing, planning and controlling of finance; working capital management, decision in long-term investment in long-term capital. Capital budgeting and cost of capital, capital structure and dividend policy. Strategic decision on long-term financing (environment). For casting, financial analysis, planning and control. Capital budgeting and cost of capital; capital structure and dividend policy.
Course Structure
Year 1 credit
Plan A Plan B
900701 Business English (Non credit) 3 3
900xxx Supplementary Foundation (Non credit) 2 2
900xxx Supplementary Foundation (Non credit) 2 2
900xxx Supplementary Foundation (Non credit) 2 2
900711 Managerial Economics and Business Environment 3 3
900712 Accounting for Business Decision 3 3
900714 Marketing Management 3 3
900713 Financial for business Decision 3 3
900717 Quantitative Analysis 3 3
900918 Business Research Methodology 3 3
Total 18 18
Year 2 credit
Plan A Plan B
900715 Human resources Management and Development 3 3
900716 Operation Management 3 3
900719 Strategic Management 3 3
900xxx Elective 1 - 2
900xxx Elective 2 - 2
900xxx Elective 3 - 2
900xxx Free Elective - 3
900895 Independent Study - 3
900899 Thesis 12 -
Total 21 21