MBA Online

Faculty of Business and Accountancy University of Malaya

: Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA2220
Course Title : Business and Corporate Taxation
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CTEA2219 Malaysian Taxation System
Learning Outcomes : At the end of this course, students should be able to:
1. Analyze the essential features for company taxation, RPGT, indirect
taxation and withholding tax.
2. Apply various tax incentives such as the reinvestment allowance and
incentives for the tourism industry.
3. Compute dividend franking balances for the company and recommend
the most tax efficient plan for dividend payment.
4. Determine the basis period of company in relation to the
commencement of businesses and changes in accounting period.
5. Compute chargeable income based on the profit and loss statement.
Synopsis of Course Contents : This course covers all aspects of company taxation, investment incentives
and indirect taxes. Topics covered include ascertainment of corporate
taxation, basis periods after changes in accounting dates, industrial
building allowances, agriculture allowances and real property gains tax.
Investment incentives under the ITA 1967 and PIA 1986 are also discussed.
Assessment : Continuous Assessment: 40%
Final Examination : 60%

Planning and Risk Management in Tax Aspects of International Business
This course is designed to provide an overview of various international tax risks and opportunities that affect corporations and individuals in today’s global business environment.
Topics include: (1) International double taxation
(2) Elimination of double taxation
(3) Tax treaty
(4) Transfer pricing
(5) Tax haven taxation
(6) International tax arbitrage and
(7) International tax strategy and planning

The course’s main objective is to raise the awareness of students concerning current international tax issues and planning opportunities which non-tax business person should be aware of when international business is conducted.

Faculty of Economic at The University of Tokyo

4218: Environmental Economics
Summer Fujiwara & Sawa
In this lecture, we describe various environmental problems that we face in the contemporary society, provide economic analyses toward social issues associated with these problems, look into the decision making process in the national and local governments in Japan, and explain policies to encounter them.
First we describe environmental problems in general and that of pollution, waste disposals and global warming. In particular, we deal with the Kyoto Protocol whose commitment period of reducing greenhouse gases has begun this year from the political and administrative perspective.
We then examine their implications to the necessity of creating a recycling society, and relationship between global warming, economic development and population explosion. We then turn to economic analyses of these problems: problems of static resource allocations such as externality and public goods and problems of dynamic resource allocations such as depletable and renewable resources, while comparing those theories with what really happened in some historical environmental problems. We discuss various policy tools that resolve these problems, e.g., regulations, Pigovian tax and subsidy, tradable permits, deposit system, as well as their implications to informational asymmetry and international trade. In particular, emission trading system which began with the Kyoto Protocol will be discussed. A short discussion of cost-benefit analysis for environmental protection and diplomacy for post-Kyoto is also planned.

Intermediate Accounting I (EKA 2101)

This intermediate course builds on the topics in business reporting including accounting for cash, equity, statement of cash flows, receivables, inventories, and current liabilities. It also analyzes current financial statement presentation issues in order to gain an appreciation for the impact of generally accepted accounting principles on the business environment as a whole. The course is design for students who wish to obtain additional training beyond the introductory level. The aim of this course is to equip students with the ability to provide appropriate information for fulfilling the needs of financial statement users.

Intermediate Accounting II (EKA 2102)

As a follow on from Intermediate Accounting II, this course discusses long-term liabilities, short-term and long-term investments, intangibles, property, plant and equipment along with the complex revenue recognition problems, pensions, leases, and inter-period tax allocation, accounting changes and error analysis. The course also incorporate the methods to value the firm with a combination of GAAP based financial statements, footnotes to the financial statements and other data.

Option courses
Name of courses
Senior Management
Corporate Enterpriser Spirit
Marketing Management
Risk Investment Management
Organizational Change and Management
Corporate Finance
Operation Decision-making Simulation
Leadership Human Resource Mangement
Tax Revenue Regulation and Tax Plan
Business Law
International Trade Theory and Policy
Strategy Alliance and Partner Management
Production and Operation Management
Information Resource Management
Corporate Culture
Service Management
Finance Market and Finance Organization
Purchase and Annex
Modern Project Management and Evaluation
Achievement Evaluation Research
Abroad Study and Visiting