MBA Online

Faculty of Business and Accountancy University of Malaya

Faculty : Business and Accountancy
Department : Finance and Banking
Programme of Study : Bachelor of Business Administration
Bachelor of Accounting
Course Code : CBEB 3308
Course Title : Derivatives Market
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. Compare and contrast between the different types of derivatives
instruments.
2. Identify the pricing mechanism for the different types of derivatives
instruments.
3. Discuss the different features of derivatives instruments traded in Bursa
Malaysia Derivatives Market.
4. Develop replication, synthetics and arbitrage strategies when trading
in derivatives instruments.
5. Evaluate the appropriate option strategies to achieve trading objectives.
Synopsis of Course Contents : This course aims to expose students to the various types of derivatives
instruments traded in the local and international markets. It will enable
students to understand the basic techniques of valuing the various types
of derivative securities including forwards and futures, options and swaps,
its usage in the capital markets and in financial risk management.
Assessment : Continuous Assessment : 50%
Final Examination : 50%

Faculty of Business and Accountancy University of Malaya

Faculty : Business and Accountancy
Department : Finance and Banking
Programme of Study : Bachelor of Business Administration
Bachelor of Accounting
Course Code : CBEB3302
Course Title : Investment
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. Identify, recognize and distinguish the various types of financial
investments as mirrored in the financial world, as well as how, where
and when they can be bought and sold through traditional, electronic,
and emerging technology.
2. Illustrate the practical application of investment theory to convey
insights of practical value for portfolio analysis.
3. Analyze and discuss sector, industry and firm opportunities using risk
and reward strategies and its implications.
4. Compare and contrast the technical and fundamental analysis.
5. Explain investment management strategies with the ability to integrate
new technologies, trading instruments and real time via the Internet.
6. Appraise different financial asset valuation models with emphasis on
CAPM, APT and Black & Scholes Option Pricing Model.
Synopsis of Course Contents : In this course, students are exposed to various topics related to portfolio
investment. Some of those topics are portfolio management techniques,
security valuation and asset pricing models such as CAPM, APT and Option
Pricing Model.
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 : CTEA33437
Course Title : Advanced Management Accounting
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : CTEA3227 Management Accounting III
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the changing role of management accounting in the current
business environment.
2. Apply advanced concepts, principles and theories of cost and
management accounting in case analysis.
3. Form solutions to complex managerial problems using case studies.
4. Express opinions of the efficacy of contemporary management
accounting theory and practice.
5. Analyse recent issues and debates in cost and management accounting
through critical analysis of theories, empirical research and techniques
in management accounting.
Synopsis of Course Contents : This course covers advanced topics and emphasises the latest issues in
management accounting in current and changing business environment.
Topics covered include theoretical aspects and the latest developments
in management accounting related to cost allocation, activity-based
costing, activity-based management, responsibility accounting, and
performance measurement. 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 : Business Policy and Strategy
Programme of Study : Bachelor of Business Administration
Bachelor of Accounting
Course Code : CBEB2322
Course Title : Legal Aspects of Banking
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. Discuss the fundamental principles relating to the legal relationship,
the duties and liabilities of the banker and customer.
2. Explain the legal principles of lending and the concept of letter of
credit.
3. Differentiate the conventional and Islamic banking in Malaysia.
4. Discuss recent legal developments relating to the banking industry in
Malaysia.
5. Analyse and suggest alternative solutions to a given banking problem.
Synopsis of Course Contents : This course will cover the history and development of the banking system
in Malaysia and the role of the Bank Negara Malaysia, the relationship
between banker and customer, the types of account holder, negotiable
instruments and cheques. This course will also discuss the principles
and products of Islamic banking, banker’s securities and letters of credit.
Last but not least, there will be discussion on the recent legal developments
relating to the banking industry.
Assessment : Continuous Assessment: 50%
Final Examination : 50%

Faculty of Business and Accountancy University of Malaya

Faculty : Business and Accountancy
Department : Finance and Banking
Programme of Study : Bachelor of Business Administration
Bachelor of Accounting
Course Code : CBEB 2320
Course Title : Treasury Management
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : None
Learning Outcomes : At the end of this course, student should be able to:
1. Explain how to assess the foreign exchange and interest rate risk
exposure of a firm.
2. Define the day to day activities of a company treasurer
3. Analyze the role corporate treasurer in a large company and solve
simple treasury problems.
4. Coordinate the development of policies and procedures for account
collections.
5. Evaluate effectiveness of current revenue collection policies and
procedures and state recommendations on how to improve them.6.
Assess the financial risks facing large multinational companies and
the hedging instruments and assess their suitability in relation to the
risks identified.
Synopsis of Course Contents : Among the topics that will be discussed in this course are the development
of the treasury management profession, the organizational aspects of
treasury and the main functional areas of treasury: foreign exchange and
interest rate risk management. A significant emphasis will be placed on
techniques employed in the solution of practical problems together with
the theories.
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%

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%

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 : CBEB1106
Course Title : Principles of Marketing
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. Identify the major concepts and terminologies in marketing.
2. Describe the major forces influencing marketing strategies.
3. Explain how consumers made purchase decisions.
4. Explain the major components of the 4 P’s of marketing.
5. Apply the various concepts and theories in marketing in the real world.
Synopsis of Course Contents : Students will learn amongst others: the basic concepts and theories in
marketing, the marketing process, forces outside marketing that might
influence marketing strategies, marketing research, consumer buyer
behaviour, the 4 P’s of marketing (including product, price, promotion,
and place).
Assessment : Continuous Assessment: 50%
Final Examination : 50%

Faculty of Business and Accountancy University of Malaya

Faculty : Business and Accountancy
Department : Finance and Banking
Programme of Study : Bachelor of Business Administration
Bachelor of Accounting
Course Code : CBEB 1110
Course Title : Quantitative Analysis for Business
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. Relate basic concepts, theories, approaches and mathematical
techniques relevant to business, accounting, economics and
management.
2. Utilize skills in evaluating and interpreting daily problems in
mathematical form and proceed to solve these problems using the
approaches taught in the course.
3. Employ various quantitative methods used in business and appreciate
the potential value creation of it and able to recognise opportunities
for utilizing these tools in real situations.
4. Demonstrate awareness and depth of understanding through the
identification of limitation of approaches adopted and suggest future
action to improve its suitability.
5. Choose and compare the range of quantitative tools in dealing with
complex problems and decide upon its appropriateness.
Synopsis of Course Contents : This course aims to provide students an exposure to the importance of
developing logical and critical thinking especially when faced with
business-related problems. Among topics that will be discussed includes
introduction to algebra, linear and non-linear functions, exponential
functions, differentiation and integration and matrix algebra.
Assessment : Continuous Assessment: 50%
Final Examination : 50%