MBA Online

Faculty of Business and Accountancy University of Malaya

Faculty : Business and Accountancy
Department : Management Accounting and Taxation
Programme of Study : Bachelor of Business Administration
Course Code : CTEB 2203
Course Title : Management Accounting
Credit Hours : 3
Course Prerequisite(s) / Pass CAEA 1101 Principles of Financial Accounting
Minimum Requirement(s) :
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the basic management accounting principles and concepts.
2. Explain basic cost classifications and cost behaviour.
3. Identify the elements of cost and appropriate accounting treatments
of the three basic elements of cost; namely material, labour and
overheads.
4. Apply basic costing techniques and relevant information in planning,
control, and decision making.
5. Incorporate motivational, behavioural and ethical issues in decision
making at operational level.
Synopsis of Course Contents : This course is designed specifically for non-accounting students and
discusses basic management accounting concepts and techniques. This
course describes the use of relevant accounting information to assist in
planning, control and managerial decision-making. The topics covered
include basic management accounting concepts and principles; cost terms,
classifications and behaviour; cost-volume-profit analysis; basic costing
techniques; preparation of budgets; and relevant information for decision
making.
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%

3310: Management Accounting
Winter H.Nakamura
This course covers fundamental level of management accounting theories and techniques for undergraduate students.

Management Accounting (2202)

This course provides a detailed look at the development and use of management accounting information in operational decision settings. This is based on the rationale that managers are required to be familiar with new management models which are very different to traditional management models, and to acquire the skills of using accounting information for internal decision-making. Topics covered include the shift in management paradigm, basic cost concepts, activity-based behavior, activity-based costing, activity-based budgeting, activity-based management, activity-based cost system, and international issues in management accounting.

(1) Management Science and Engineering ( level-1 discipline)
(2) Business Administration (level-1 discipline)，
Including the following level-2 disciplines:
Enterprise Management
Tourism Management
Technological Economics and Management
Accounting
(3) Agricultural Economics and Management (level-1 discipline)，
Including the following level-2 disciplines:
Agricultural Economics and Management
Forestry Economics and Management
(4) Educational Economics and Management (level-2 discipline)

Tsinghua SEM: Your Gateway to the best of China and the World

Tsinghua School of Economics and Management, founded in 1984, was the first economics and management school in China. Professor ZHU Rongji, the Founding Dean, later became the fifth Premier of the People’s Republic of China. Tsinghua SEM is now among the premier business schools in Asia and enjoys world class faculty, students and research centers.

Tsinghua SEM is the successor to the departments of Economics which was established in 1926. Since then, the school has built a powerful and influential alumni network. Tsinghua SEM also had the largest student exchange program in China with more than 50 world-class business schools as well as strong relationships with both domestic and multinational corporations.

International MBA Program

The Tsinghua International MBA Program is one of the most prestigious such programs in the People’s Republic of China. The entirely English Program is offered in collaboration with MIT Sloan School of Management.The school provides more than 100 MBA courses per year. Upon finishing their required courses, students can select from curricula of different tracks (enterprise management, finance and banking, enterprise innovation and management, accounting analysis and management control, e-commerce and international business administration, etc.). After two years of business and leadership education, students obtain a Masters of Business Administration (MBA) degree from Tsinghua University as well as both a certificate from MIT Sloan School of Management and MIT Sloan affiliate alumni status. Besides the M.I.T.-Tsinghua International MBA program, international students, provided they have Chinese language skills,can also choose to apply to the Full-time MBA and the Part-time MBA.

Tsinghua SEM offers Master’s degree in nine disciplines: Management Science and Engineering, Business Administration, Technological Economics and Management, Accounting, Econometrics, International Trade, Finance, Western Economics, and Political Economics. The admission for each discipline is about 25 every year (excluding recommended students by universities). The application, entrance examination and the time of registration will follow the uniform practice of the Ministry of Education of China