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 : CAEA3224
Course Title : Accounting Theory and Practice
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CAEA2215 Financial Accounting and Reporting III
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the historical development of accounting and current issues
in financial reporting.
2. Critically appraise the changes in the theoretical and regulatory
framework of accounting and the economic consequences of
accounting standards.
3. Explain the need for Islamic accounting and the differences between
conventional accounting and Islamic accounting.
4. Explain earnings management, recognition and measurement issues
and the relevance versus reliability debate in the current financial
reporting regime.
5. Explain issues and challenges in inculcating ethical and moral values
in carrying out the responsibilities of a professional accountant and
their role in society.
Synopsis of Course Contents : This course is designed to further enhance the students’ understanding
of the concepts and issues in accounting theory and practice. It discusses
practical and theoretical issues in the development and implementation
of the conceptual and regulatory framework. Topics covered also include
employee benefits, intangibles and share-based payments. This course
will also discuss the various paradigms in accounting research. Students
will also be exposed to relevant ethical issues.
Assessment : Continuous Assessment: 40%
Final Examination : 60%

Graduate School of Business Sciences at University of Tsukuba
Fundamental Program

Business Ethics and the Law
Human Resource Management and the Law
International Business Management and the Law
Corporate Finance and the Law
Organizational Management and the Law
IP-Based Business Strategy -Business Administrative & Legal Aspects-
Law and Justice
Capital Markets and Company　Law
Advanced Seminar in Systems Management I - III
Advanced Research Seminar in Systems Management I - IX

Graduate School of Business Sciences at University of Tsukuba

Reading Seminars

Reading Seminar in Consumer Behavior I - III
Reading Seminar on Marketing Science I - III
Reading Seminar in Strategic Management I - III
Reading Seminar in Organization Revolutions I - III
Reading Seminar in Corporate Finance I - III
Reading Seminar in Financial Engineering I - III
Reading Seminar in Cost Management I - III
Reading Seminar in Stochastic Process I - III
Reading Seminar in Mathematical Programming I - III
Reading Seminar in Logistics and Network I - III
Reading Seminar in Object Systems I - III
Reading Seminar in Network Security I - III
Reading Seminar in Information Networks I - III
Reading Seminar in Interactive Systems I - III
Reading Seminar in Software Engineering I - III
Reading Seminar in Artificial Intelligence I - III
Reading Seminar in Human resources development I - III
Reading Seminar in Social Survey I - III
Reading Seminar in Systems Management I - III

Advanced Seminar I, II and III (E-Business Thesis Work)
The E-Biz program at IUJ gives lots of flexibility to the students in completing their thesis work, which is a requirement for graduation in the E-Biz program. Once students get familiar with the program, they will be asked to elect a thesis supervisor. Selecting the thesis topic is one of the most important things in the thesis project. It is expected that students will keep their career objectives in mind when electing a thesis topic, and supervising professor. Though students normally elect professors of E-Biz program as their supervisors, depending upon the career objective, technically they can elect any professor in GSIM as a supervisor.

Thesis work extending over the three terms, including summer time, allows students to do a project that would use their learning at E-Biz and get close cooperation from the supervising professor. A thesis project can produce, for example, a new business plan, a new business idea, a completely new technology, a strategic plan involving technologies, or a comprehensive industry analysis, or competitive strategy. The facilities available to the students, including unlimited access to E-Lab, and the close association with professors at both EBM and MBA program, including the industry experts, give a unique opportunity to produce a truly remarkable piece of work that would help in securing a very successful career after graduation. The three term thesis work accounts for 6 credit hours.

International Management Advanced Seminar I,II and III
From the start of their second year, students prepare a research report on a topic of their choice. This report represents a professional investigation of an original management problem under a faculty member’s supervision.
This investigation may take the form of: (1) an independent research project;
(2) substantial assistance to a faculty member in his or her research; or
(3) preparation and associated analysis of original case materials.

1401: Economic History
Winter Onozuka & Tanimoto
Intorductory class on Economic History, which aims at better understanding of the economic system of the modern society. It covers the following topics; I.Introduction, II.Pre-modern society, III.Early modern society, IV.Modern society, and V.Early modern and modern society of Japan.

University of Guam

Term 1 (May 30 – July 20, 2008)
BA613 Strategic Leadership and Ethics (Drs. A. Santos/K. Perez)
BA630 Human Resources Management (Dr. R. Colfax)
Inter-Term 1 (July 25 – August 03, 2008)
BA601 Case Studies in Management (Part I) (Dr. J.Taylor)
Term 2 (August 08 – September 28, 2008)
BA611 Strategic Marketing Management (Staff)
BA622 Statistical Analysis and Econometric Techniques (Dr. N. Li)
Inter-Term 2 (October 03 – October 12, 2008
BA601 Case Studies in Management (Part II) (Dr. J.Taylor)
Term 3 (October 17 – December 07, 2008)
BA621 Managerial Accounting (Dr. F. Cantoria)
BA620 Financial Management (Dr. J. Taylor)
Inter-Term 3 (December 12-21, 2008
BA601 Case Studies in Management (Part III) (Dr. J.Taylor)
Winter Break: December 22, 2008 – January 8, 2009
Term 4 (January 09 – March 01, 2009)
BA610 Managerial Economics (Dr. R. Jones)
BA710 Advanced Topics in International Business (Dr. J. Salas)
Inter-Term 4 (March 06 – March 15, 2009)
BA601 Case Studies in Management (IV) (Dr. J.Taylor)
Easter Recess: April 6 - 12, 2009
Term 5 (March 20 – May 17, 2009)
BA632 Operations Management (Drs. R. Colfax/K. T-Perez)
BA711 Business Capstone Experience (Dr. A. Enriquez)