MBA Online

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 : 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 : 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

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%

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 Pre-requisite(s) /
Minimum Requirement(s) : None
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%

Customer Relationship Management
Many corporations aim to create and sustain profitable customer-centric businesses. Internet technologies enable businesses to acquire and manage useful customer related information. After introducing the fundamentals and strategic importance of CRM, this course extends to how companies evolve to establish eCRM. It also introduces a conceptual framework and the techniques for Business Intelligence such as data mining. The students will be able understand how to turn customer information into effective and efficient communication and decision making processes creating value via Business Intelligence.

ICS , Graduate School of International Corporate Strategy

[Term 2] Leadership (K. Ichijo) (2008/Term 1&2 (Fall&Winter))

This course is designed to prepare students for the challenges of leadership in a rapidly changing global business environment.

The course also helps students develop an understanding of what it takes to be a real transformational leader who can deliver the result promised. Students will learn the importance of leaders being deeply and passionately engaged in an organization and why their robust dialogues about people, strategy, and operations result in businesses based on intellectual honesty and realism. By studying the leader’s role in facilitating and executing change, students themselves are encouraged to become real transformational leaders who can enable their organizations to accomplish sustainable growth. During the course, students will learn the conceptual framework of leadership and improve their key conceptual business knowledge, especially about leadership, strategy, human relationships, and working in a competitive environment. Students are encouraged to enhance their personal leadership competencies through case discussions and lectures about how to initiate change.
Course Structure

This course will be divided into distinct two modules. The first module will be about the fundamentals about leadership. The main contents covered in this first module will be: (a) the function of leadership, and (b) leadership competency for making change really happen in an organization. The second module will be about creating the foundation of an organization with excellent ability to make change happen. The main contents covered will be: (a) the social architecture of an organization, and (b) how to develop leaders at every organizational level. By having leaders at every organizational level, an organization successfully and effectively can solve various problems that might be caused by environmental changes. Developing leaders at every organizational level is a crucial foundation for an organization good at execution.
Teaching Method

This course will be taught using the Harvard Business School type of case method. Students will be asked to prepare a case and discuss questions designated by the instructor for each session. Most learning will take place in class primarily from comments made by fellow students. The role of the instructor will be to facilitate stimulating discussion.

ECON6010
Monetary Policy: Theory and Practice
General Information
This course traces the evolution of central banks over the last 200 years from primitive financial clearing-houses to promoters of macroeconomic stability and growth as a natural progression as policy-makers sought to combat various challenges to macroeconomic stability, such as inflation and systemic financial risk. The course will discuss different monetary policy regimes, including currency boards and inflation targeting, and the inherent trade-offs between them, focusing especially on the importance of credibility and expectations. Optimal monetary policy design and the monetary transmission mechanism will also be covered.

ECON0106 Games and decision

Semester : 1
For Student of Year : 2 & 3

This course offers an introduction to game theory. It covers core concepts in game theory and its applications. The core concepts include sequential games, game tree, subgame-perfect equilibrium, simultaneous games, game table, Nash equilibrium in pure strategies, mixed-strategy Nash equilibrium, and expected utility. These concepts are used to provide analyses of the role of reputation, and penalties and rewards in sustaining cooperation; the importance of credibility in commitments, threats and promises; the problems, and solutions, of public goods and externalities; behavior under asymmetric information: moral hazard, adverse selection, signaling, and screening; and interaction between individuals when the assumption of perfect rationality is relaxed.