MBA Online

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%

Taxation (EKA 3501)

This course is designed to provide students with a technical and theoretical familiarity in a wide range of taxation issues including definitions and classifications of the Indonesian federal income tax law, measurements and accrued tax payment procedures, the recognition and process of managing documents, and the affects of federal tax laws toward fiscal financial statements and commercial financial statements.

Tax Law (EKA 2501)

This course provides a framework of reference in understanding and monitoring the development related to various aspects concerning the fundamentals of federal income tax law; the function and role of federal tax provisions; its implications for the providing of goods and services in a local, national, regional, and international scope. In addition to the emphasis on individual taxation, the course also introduces the issues of corporate and partnership taxation.

University of Guam
Bachelor of Business Administration in Accounting (BBAA)

The Accounting degree is for students interested in professional careers in the field. Jobs in accounting are found in public accounting firms and in almost all business firms and levels of government.

This Program stresses technical skills that support the four key areas of accounting: audit, cost, government and tax. Particular emphasis is given to knowing how financial data are assembled and integrated into an articulated set of financial statements, understanding techniques and procedures, and using accounting computer applications.

Requirements for students selecting the Accounting degree program include: Students in this program will graduate with 136 credits after completing all program requirements which consist of 55 credits of General Education, 51 credits of business foundation courses, and 30 credits of accounting major courses consisting of Accounting, Taxation and Law. Also required are at least six (6) credits of non-business courses. Graduates of this program will have completed more than 24 credits of accounting inclusive of credits taken in the foundation course requirements and the 36 credits of business courses thereby meeting the prerequisites to take the CPA board examination in Guam.

A student may opt to take more courses in the undergraduate degree program to satisfy the 150 credit to fulfill the requirements for certification of the Guam Board of Accountancy.

GENERAL EDUCATION REQUIREMENTS SPECIFICALLY FOR BBAA

General Education Requirements (55 credit hours): Each student must fulfill the General Education requirements as listed in the Academic Rules and Regulations section of this catalog. However, the BBA in Accounting Program requires the follow General Education courses to fulfill its degree requirements:

1. Essential Skills
Statistic/Computer Skills
BA130 Introduction to Computer Operation 3

2. The Individual and Society
PY101 General Psychology or
SO101 Introduction to Sociology 3

3. Search for Meaning
PI101 Introduction to Philosophy or

PI101 Contemporary Ethical Problem or
PI210 Introduction to Logic 3

Overview of College of Management Huazhong University of Science & Technology

At present, College of Management (CM) consists of the Department Business and Management, Department of Marketing, Department of Information Management, Department of Finance, Department of Accounting, Department of Taxation, Department of Intellectual Property Right. In addition, it has a Patent Agency, a Research Center of Science and Technology Development, an Institution of Modernized Management, and an another Institution of Integrated Management and a number of faculty, of whom eighteen are professors, one is research fellow and thirty seven are associate professors or associate research fellows.

The College has 31 professors and 33 associate professors of whom 13 are PH.D supervisors. It offers 5 Bachelor’s programs i.e. Business Administration, Information Management & Information Systems, Accounting, Financial Management, Marketing, 6 Master’s degree programs and 1 Doctor’s degree program as well as 1 Post Doctoral mobile station. CM not only encourages excellent undergraduates to take a minor course or get another Bachelor’s Degree, recomends top undergraduates to furthure his education of Master’s Degree without taking the entrance examination, and top postgraduates to the education of Doctor’s Degree, but also creates good chances for some undergraduates out of the averages. Presently 6287 students, including 37 Doctors, 578 Masters, 93 members of postgraduates, 63 second-Bachelor holders and 2600 undergraduates, have graduated from here.

With academic activities as a ‘base’, CM takes research as a ‘pioneering guide’ for high-quality teaching. A full range of research programs have been successfully conducted, of which 1 key research project and 41 another research projects were sponsored by National Natural Science Foundation of China, 12 were financed by China High-tech 863/ CIMS Foundation, 7 were supported by government departments and enterprises (7 projects by Specialized Ph.D. Research Foundation, 75 by state and Provincial Department Found, 90 by enterprises). Publications include 90 specialized works, textbooks and translated works in addition to about 900 treatises.

CM has been authorized experimentally for education of Master of Business Administration (MBA) since 1993, and has educated 375 students since the first enrollment of MBA in 1994. The education of MBA will be one of the principal parts of college for Master’s Education in the future few years. From early 1980’s, CM has given training programs to cadres for several times and given yearly Master’s Degree programs and Business Administrating Training programs for in-services who have same education level to fulfill the mass needs of senior practical manager of enterprises and society.

CM places special emphasis on international cooperation and keeps constant academic connections with different countries and regions, including Canada, USA, Russia, Japan, Hong Kong and Taiwan. The China-Canada Management Education Program (CCEMPI and CCEMPII), which is financed by Canadian International Development Agency (CIDA) and cooperated with the University of Toronto of Canadian, has been run for 12 years (from 1983 to 1994), promoting greatly the development of College. According to the contract, the College provides Graduate Education of Management with professors from the University of Toronto teaching parts of the courses. In addition, the linkage has enabled many CM faculty members and graduate students to conduct Joint-research and pursue MBA and PhD degrees in Toronto.

Furthermore, the College has shared China-Canadian University Industrial Partner Project (CCUIPP) with the High Economic College of Montreal University of Canada, aiming at reinforcing the connection between universities and industries, and providing administrators for Energy Department. Besides, the College cultivates graduates in a way named as “1+1″ with the cooperation of Regina University of Canada and Doctor candidates with Hong Kong University of Science and Technology.

Financial Management:
Management;
Accounting;
Statistics;
Macroeconomics;
Microeconomics;
Management Information System;
Economic Law;
Foundations of Financial Management;
Financial Accounting;
Managerial Accounting;
Auditing
Intermediate Financial Management;
Security Investment;
Venture Capital Management;
International Finance;
Business Bank Management;
Enterprise Taxation