Specialised Financial Accounting and Reporting Course of BAcc at University of Malaya
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%