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

Faculty : Business and Accountancy
Department : Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA3436
Course Title : Strategic Management Accounting
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CTEA3227Management Accounting III
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the changing direction of management accounting, the factors
driving change and the information needs in the design of management
accounting control systems.
2. Apply relevant knowledge and analytical skills related to management
control process techniques using case analysis.
3. Use relevant management accounting information in designing and
implementing business strategies.
4. Evaluate behavioural and organizational implications of financial and
non-financial criteria in performance measurement.
5. Analyse recent developments in management accounting and control
systems.
Synopsis of Course Contents : This course covers advanced topics in management accounting and control
systems. Issues related to the design, implementation and use of
management control systems to implement business strategies are
discussed. Emphasis is given to the techniques of management accounting
control process relating to transfer pricing, budgeting and management
compensation. In addition, behavioural considerations in the use of these
techniques, such as motivation, goal congruence, and relative roles of
superiors and subordinates are also discussed. Recent issues related to
management accounting and control in the changing business
environments are discussed. Comprehensive case studies and journal
articles are used extensively in this course.
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 : 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

Faculty : Business and Accountancy
Department : Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA2217
Course Title : Management Accounting II
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CTEA1113 Management Accounting I
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the basic concept of CVP analysis and its application in
business decision making.
2. Apply various techniques of budgeting and discuss their role in
planning, control and decision making.
3. Apply standard costing technique and interpret variances, including
planning and operational variances for control purposes and utilise
appropriate computer software to assist decision-making.
4. Apply the concept of relevant costs and revenues in decision making.
5. Use various techniques in capital investment decisions including
accounting rate of return, payback; discounted payback, discounted
cash flow techniques, and effect of inflation and taxation.
Synopsis of Course Contents : This course introduces application of techniques in the analysis of relevant
data to provide information for managerial planning and control, and
decision making. The topics covered include cost-volume-profit analysis,
budgeting and budgetary control, standard costing and variance analysis,
and managerial short-term and long-term decision making, with ethical
issues addressed.
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 : 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%

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 : CAEA3225
Course Title : Corporate Accounting
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CAEA33224 Accounting Theory and Practice
Learning Outcomes : At the end of this course, students should be able to:
1. Account for financial assets including investments in accordance with
FRS 139.
2. Explain the concepts relating to preparation of group accounts,
including acquisitions and takeovers.
3. Prepare consolidated financial statements for basic group structure
and complex group of companies.
4. Prepare segment reporting information in accordance with MASB
approved standards.
5. Evaluate the importance of ethics in financial reporting process.
Synopsis of Course Contents : This course covers in detail accounting for investments, business
combinations including associates companies and joint ventures,
consolidated cash flow statements and segment reporting. Students will
also be exposed to relevant ethical issues.
Assessment : Continuous Assessment: 40%
Final Examination : 60%

Faculty of Business and Accountancy University of Malaya

Business and Accountancy
Department : Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA3227
Course Title : Management Accounting III
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CTEA2217 Management Accounting II
Learning Outcomes : At the end of this course, students should be able to:
1. Describe the evolution of management accounting in a business
environment.
2. Apply contemporary strategic management accounting techniques for
planning, control and decision making purposes.
3. Evaluate business performance using appropriate performance
measures.
4. Apply transfer pricing and assess its impact on decentralized
organizations.
5. Evaluate motivational, behavioural and ethical issues in strategic
planning, control and decision making and understand current issues
in Management Accounting.
Synopsis of Course Contents : The course discusses evolution of management accounting and different
techniques of strategic management accounting in contemporary business
environment. The topics covered include performance evaluation,
management control, motivational, behavioural and ethical issues as well
as recent developments in management accounting.
Assessment : Continuous Assessment: 40%
Final Examination : 60%

FB3502 Leadership Skills for the 21st Century

Course Aims & Objectives:

This course aims at helping students to master the core leadership concepts and develop skills to cope with challenges in the 21st century.

After completion of the course, students should be able to:

1.1 understand different roles of leaders and his/her leadership styles;

1.2 comprehend leadership theories and concepts;

1.3 develop leadership skills in managing people and situations.

Units: 1

Level: B3

Medium of Instruction: English

Keyword Syllabus:

Fundamental of Leadership, What is Leadership, Difference between Leadership and Management, Leadership Roles, Theories and Styles, Leadership Skills, Forming the Vision and Goals Setting, Communication, Motivation, Team Building.

Teaching Pattern:

Duration of course: 1 Semester

Current mix of lecture/tutorial/laboratory, other: lecture mode / on-line mode

Assessment Pattern:

Examination duration: Nil

Percentage distribution of marks for coursework, examination, other: 30% on-line mid-term and 70% CW

Grading pattern: Pass/Fail