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 : 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

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%

International Accounting (EKA 4102)

The course provides an understanding of accounting issues arising from the increased globalization of business. It introduces and examines accounting issues unique to multinational enterprises and international business activities. Among issues covered are comparative cross-national financial reporting; international financial disclosure issues; accounting harmonization; ethics; taxation and transfer pricing issues; foreign exchange; cultural issues; and issues faced by multinational firms such as management control for the global marketplace.

Advanced electives comprise over 40% of the curriculum and help students develop expertise in specialized areas. Over 50 different electives are available every academic year. Courses offered in a particular year will depend on program requirements and faculty schedules.

Below are samples of electives offered in recent years:
Accounting Corporate Financial Reporting
Financial Statement Analysis

Economics China’s Economic Development and Reform
China’s External Relations and their Economic Impact
China’s Industry Analysis
Competitive Strategy
Global Macroeconomics
Politics and Socioeconomic Environment of China

Finance Advanced Derivatives Analysis
Derivatives Analysis
Equity Investment Management
Fixed Income Analysis
Hedge Funds
Investment Analysis
Investment and Finance in China
Risk Management for Financial Institution
Strategic Finance and Value Creation
Venture Capital and Private Equity

Information Systems/Operations Management Business Optimization
E-Logistics
Global Supply Chain Management
Information Strategy and Economics
Innovation Management
Knowledge Management Systems
Software Project Management
Telecommunications Policy and Regulations

Management Being a Global Leader
Leadership in Asia
MBA Leadership
Management in a Chinese Context
Managerial Consulting
Managerial Decision Making and Leadership
Managing in China
Strategic HRM
Strategic Management in China

Marketing Brand Management
Channel Management
Marketing Analysis for Customer Value Management
Marketing Research
Negotiation
Retailing

Other Business Plan Competition
Case Analysis Competition

Hong Kong University of Science and Technology (HKUST)

Typical curriculum

Module 1
Financial Reporting Systems
Strategic Marketing

Module 2
Individual and Group Behavior in the Organization
Corporate Governance

Module 3
Managerial Finance
Innovation Strategy & Management

Module 4
Operations Management
Organizational Design

Module 5
Law and Corporate Manager
Financial Information for Management Planning and Control

Module 6
Statistical Decision Analysis
Global Macroeconomics

Module 7
Strategic Financial Management
Marketing Analysis

Module 8
Entrepreneurship and Family Business
Building a Powerful Consumer Brand in China
Customer Insight Tools

Module 9
Contemporary Issues in Chinese Politics
Leading Across Diversity
Understanding Consumers

Module 10
Management of Organizational Change
Strategic Management Foundations

Module 11
Managing Human Resources in Asia Pacific
Learning from Leaders