bachelor IN ACCOUNTANCY

UNIVERSITY COURSES

MPU 21022   Penghayatan Etika dan Peradaban

MPU 23012   Akidah & Akhlak

MPU 23022   Moral & Etika I (Pelajar Bukan Islam)

MPU 23032   Fiqh Ibadat

MPU 23042   Perbandingan Agama I (Pelajar Bukan Islam)

MPU 23052   Tajwid al-Quran

MPU 23062   Etiket Sosial & Penampilan Diri

PBD 10102    Fundamental English I

PBD 10202    Fundamental English Ii

FACULTY CORE COURSES

MSD 10303   Business Communication

MSD 10403   Islamic Business Ethics

MSD 10603   Fundamentals of Information Technology

MSD 10803   Fundamentals of Business Mathematics

MSD 11003   Principles of Marketing

MSD 20803   Management of Organization

MSD 20903   Business Statistics

MSD 21303   Fundamentals of Entrepreneurship

ECD 10103   Microeconomics

ECD 10203   Macroeconomics

FBD 20203    Company Law

FBD 20403    Business Law

specialization courses

ACD 10203   Financial Accounting I

ACD 10303   Financial Accounting II

ACD 10603   Financial Accounting III

ACD 20803   Financial Accounting IV

ACD 20903   Financial Accounting V

ACD 21103   Accounting Information System

ACD 21203   Taxation

ACD 21303   Auditing

ACD 21403   Accounting for Islamic Institution

ACD 21603   Cost Accounting

ACD 21703   Management Accounting

ACD 21703   Taxation II

ACD 10203   Financial Accounting I

In this first level course, students are exposed to the financial reporting regulatory framework (introduce key players in the financial reporting environment in Malaysia; MASB, MIA, SC, CCM, Bursa etc.) and their role in the capital market, SME sector, public sector and non-profit sector (NGOs, charitable organisations etc.). Besides that, the course will introduced to the conceptual framework, elements such as assets, liabilities, equity, income and expenses, components of financial statements, statement of financial position, comprehensive income statement, statement of cash flow and changes in equity statement (how they relate to each other). Additionally, the student will be introduced to basic financial statement analysis and simple items of assets and liabilities such as cash, inventories, receivables, payable, provisions and contingent liabilities.

ACB20703 Management Accounting II

This course focuses on the application of costs and management accounting information in management decisions including preparing master budget using spreadsheet, analysing variances, evaluating product pricing and performances in responsibility accounting. The main emphasis of the course is on evaluating both quantitative and qualitative information. The course also covers issues in ethics and integrity in managerial decision making.

ACB 32202 COMPANY SECRETARY AND PRACTISE

This course provides an understanding of the company secretaries scope, role and functions in business organization. The focus is on practical development of company secretaries skills needed within corporate business environment.

ACB 21303 TAXATION II

This course covers all aspects of partnership, company taxation, investment incentives and indirect taxes.

ACB31803 BUSINESS ETHICS AND CORPORATE GOVERNANCE

This course provides an understanding of the underlying ethical theories and philosophies and value in individual, organizational, professional and societal setting. The focus will be on the practical development of skills needed with the ethical issues so as to be able to conduct one-self ethically at all time. The ethical principles is applied within the framework of good practice and corporate governance.

ACB31003 ADVANCED FINANCIAL ACCOUNTING 2

This is the fourth level course for Financial Accounting and Reporting. This course builds on knowledge and skills introduced in ACB20803/ MAS3083 Advanced Financial Accounting I and takes them to the fourth stage capabilities and competency building in MFRS. It advances the skills in consolidation by introducing more complex group structures to deal with associates, joint ventures, foreign operations. It deals with related issues such as consolidated Statement of Cash Flows and introduces advanced disclosure issues relating to operating segments, related party transactions topics.

ACB30903 ADVANCED MANAGEMENT ACCOUNTING

This course is an extension to Management Accounting II. It is conducted in a combination of lecture and seminar approaches. At the introduction, the evolution is of management accounting is discused in detail. Traditional and contemporary strategic management acounting concepts, techniques and practices are analysed and evaluated in the context of business cases. Topics covered are generally mostly at the advanced stage and include performance evaluation, management control, behavioral and ethical isues as well as recent development in management acounting. Behavioral aspects are given emphasis and students are exposed to team-work and case discussions

ACB 21203 AUDIT 1

This course focuses on the application of costs and management accounting information in management decisions including preparing master budget using spreadsheet, analysing variances, evaluating product pricing and performances in responsibility accounting. The main emphasis of the course is on evaluating both quantitative and qualitative information. The course also covers issues in ethics and integrity in managerial decision making.

ACB20803 ADVANCED FINANCIAL ACCOUNTING I

This course is an introduction course in auditing and it introduces students to the concepts and principles of auditing. It explains the role, ethics and responsibilities of public accountants, rules and regulations in auditing, preparation of audit draft and reporting. Among the topics covered in the course, it specifically focuses on the concept, process, planning, evidence, documentation and audit report.

ACB21103 TAXATION I

This course covers all aspects of individual and business taxation including capital allowances and tax administration.

ACB20603 FINANCIAL ACCOUNTING II

This is the second level course for Financial Accounting and Reporting. This course builds on knowledge and skills introduced in FAR 1. The course introduces: a) Non-current assets, property, plant and equipment, intangibles, investment properties, agriculture-biological asset, financial assets and liabilities; b) The concept of subsequent measurement for PPE, intangibles, investment properties, agriculture-biological assets, financial assets and liabilities; c) Compares and contrasts the differences between these categories of assets and their treatment; d) Discusses impairments and relate to 3.

ACB20503 MANAGEMENT ACCOUNTING I

The course is specially designed for non-accounting students. Students will be introduced and exposed to the cost and management accounting and its role in an organisation as an aid to the management functions. The course emphasis on the aspect of determining product cost, costs analysis, costs controls, and also uses and importance of cost to the management functions and the decision making process

ACB41403 PUBLIC SECTOR ACCOUNTING

This course is designed to expose students to concepts and practices of accounting in public sector together with the underlying legal provisions , rules and procedures. The coverage of the course includes techniques in practicing in financial reporting, management accounting, budgeting, evaluating performance,auditing and evaluating investments in public sector organisations. In addition, this course highlights the current developments in public sector accounting.

ACB32003 FINANCIAL REPORTING THEORY

The course aims to enhance (using comprehensive case studies) competencies to evaluate critically the role of professional accountants in society and to reinforce notions of public interest and ethics. It aims to provide an overview of professionalization of accountants and history of accounting. It draws lessons from corporate scandals and the implications for the development of accounting standards and the profession. Based on the context of specific standards such as are share-based payments, employee benefits, revenue, IFRS for SMEs, the standard setting process is evaluated. Students are exposed through comprehensive cases involving use of professional judgment and making estimates in terms of fair-value measurements and disclosures regarding accounting policy changes and estimates.

ACB31403 Accounting Information Systems

This course covers Accounting Information Systems (AIS) topics in three main parts. The first part introduces the basic concepts of AIS including its objectives, components and subsystems. This section also introduces students to the techniques of documenting accounting systems. The second section discusses in depth the business processes (cycles) that include sales, purchasing, production, human resources, and general ledger. Integration of business processes in ERP environment is also highlighted. The final section discusses the emerging issues in computer crimes, computer ethics and the roles of internal controls. Finally, a special focus will be given to selected issues related to AIS considering selected issues in IT potentially affecting AIS.

ACB20703 Management Accounting II

This course focuses on the application of costs and management accounting information in management decisions including preparing master budget using spreadsheet, analysing variances, evaluating product pricing and performances in responsibility accounting. The main emphasis of the course is on evaluating both quantitative and qualitative information. The course also covers issues in ethics and integrity in managerial decision making.

ACB41603 ADVANCED ACCOUNTING INFORMATION SYSTEM

This course covers the phase of Systm Development Life Cycle (SDLC) – systems, planning, system analysis, system evaluation and selection, system design, system conversion and implementation, as well as other systems development approaches.

ACB41703 Integrated Case Study

This is a capstone, student-centred learning course for Bachelor of Accountancy (Hons) program. The course integrates knowledge from various accounting areas including financial accounting, management accounting, taxation, audit and and business functions in solving business cases. Behavioural and ethical issues are also embedded in the course to promote professional development. Students are exposed to current issues and industry analysis in creating sustainable strategy for small businesses.

ACB42103 ACCOUNTING FOR BAITULMAL

The course aims to enhance (using comprehensive case studies) competencies to evaluate critically the role of professional accountants in society and to reinforce notions of public interest and ethics. It aims to provide an overview of professionalization of accountants and history of accounting. It draws lessons from corporate scandals and the implications for the development of accounting standards and the profession. Based on the context of specific standards such as are share-based payments, employee benefits, revenue, IFRS for SMEs, the standard setting process is evaluated. Students are exposed through comprehensive cases involving use of professional judgment and making estimates in terms of fair-value measurements and disclosures regarding accounting policy changes and estimates.