- Universiti Teknologi Malaysia

Transcription

STRUKTUR KURIKULUM MENGIKUT BIDANG
SARJANA MUDA PERAKAUNAN, UNIVERSITI TEKNOLOGI MALAYSIA
Komponen Kursus Perakaunan, Kewangan dan Pengetahuan Berkaitan
Komponen
Perakaunan,
Kewangan dan
Pengetahuan
Berkaitan
(54 kredit)
Kod
Kursus
Jam Kredit
SHC 1113
Introduction to Financial Accounting
3
SHC 1123
Financial Accounting and Reporting I
3
SHC 2133
Financial Accounting and Reporting II
3
SHC 2143
Financial Accounting and Reporting III
3
SHC 3153
Financial Accounting and Reporting IV
3
SHC 4163
Accounting Theory and Practice
3
SHC 2213
Management Accounting I
3
SHC 2223
Management Accounting II
3
SHC 3233
Management Accounting III
3
SHC 2313
Auditing I
3
SHC 3323
Auditing II
3
SHC 2413
Taxation I
3
SHC 3423
Taxation II
3
SHC 3613
Public Sector Accounting
3
SHD 2XX3
Finance, Financial Markets and Financial Management
3
SHD 3XX3
Corporate Finance
3
SHD 2323
Commercial Law
3
SHC 3XX3
Company Law
3
Jumlah Jam Kredit
54
Komponen Kursus Organisasi dan Pengetahuan Perniagaan
Komponen
Organisasi dan
Pengetahuan
Perniagaan
(33 kredit)
Kod
Kursus
Jam Kredit
SHD 1513
Principle of Management
3
SHF 1113
Principle of Marketing
3
SHD 3583
Management Strategies
3
SHD 3XX3
Business Ethics and Corporate Governance
3
SHD 1XX3
Principles of Micro Economics
3
SHD 2XX3
Macro Economics
3
SHD 1703
Business Mathematics
3
SHD 2713
Statistical Methods
3
SHD XXX3
Quantitative Techniques for Decison Making
3
SHD 1522
Organisational Behaviour
3
SHD 2XX3
International Business and Globalisation
3
Jumlah Jam Kredit
33
Komponen Kursus Teknologi Maklumat
Komponen
Teknologi Maklumat
(9 Jam)
Kod
Kursus
Jam Kredit
SCK 1412
Information System and Technology
3
SHC 2513
Accounting Information System I
3
SHC 4523
Accounting Information System II
3
Jumlah Jam Kredit
9
2
Komponen Kursus Lain
Komponen
Komponen Lain
(9 Jam)
Kod
Kursus
Jam Kredit
SHC 3814
Industrial Training
8
SHC 4914
Bachelor Degree Project
4
SHD 4XX3
Integrated Case Studies
3
SHD 2XX3
Business Communication
3
Jumlah Jam Kredit
18
Komponen Kursus Umum Universiti
Komponen
Kod
Kursus
Jam Kredit
ULT 1012
TITAS
2
UHP 1152
Ethnic Relations
2
UHS 2092
Professional Ethics
2
Keusahawanan
(2 jam)
UHS 3102
Entrepneurship and Enterprise Development
2
Kokurikulum
(2 jam)
UKQ 1XX1
Co-curriculum (2 kursus)
2
UHB 1412
English for Academic Communication
2
UHB 2422
Advanced English for Academic Communication
2
UHB 3042
Writing for Specific Purposes
2
Jumlah Jam Kredit
16
Kemanusiaan
(6 Jam)
Bahasa Inggeris
(6 kredit)
3
Komponen Kursus Elektif
Komponen
Kod
Kursus
Jam Kredit
Pilih mana-mana 4 kursus:
Elektif
(12 kredit)
SHC 4163
Accounting for Specialized Industries
3
SHC 4173
Selected Issues in Financial Accounting
3
SHC 4243
Cases in Management Accounting
3
SHC 4333
Selected Issues in Auditing
3
SHC 4433
Taxation III
3
SHC 4443
Selected Issues in Taxation
SHD 2513
Human Resource Management
3
SHD 4XX3
Security Management and Investment Analysis
3
SHF 3263
International Marketing
3
SHD 4XX3
Technology & Entrepreneurial Strategy
3
SHD 4XX3
Managing New and Growing Technology-Based
Ventures
3
SHD 4XX3
Seminar in Entrepreneurship
3
SHL XXX3
Japanese
3
SHL XXX3
Mandarin
3
SHL XXX3
French
3
SHL XXX3
Italian
3
Jumlah Jam Kredit
12
Jumlah keseluruhan jam kredit: 142
4
LAMPIRAN IV
JADUAL PENAWARAN KURSUS MENGIKUT SEMESTER BERDASARKAN KOMPONEN KURSUS
KOMPONEN
SEMESTER 1
KURSUS
Kemanusiaan
SEMESTER 2
JAM
KREDIT
TITAS
Organisasi dan
Pengetahuan Perniagaan
Teknologi Maklumat
JAM
KREDIT
2
2
Bahasa Inggeris
Perakaunan, Kewangan
dan Pengetahuan
Berkaitan
KURSUS
Introduction to Financial
Accounting
3
English for Academic
Communications
2
Financial Accounting and Reporting I
3
3
Finance, Financial Markets and
Financial Management
3
3
Macro Economics
3
3
Statistical Methods
3
Information System and
Technology
3
Jumlah Jam Kredit
15
3
Principles of Micro Economics
12
3
17
17
SEMESTER PENDEK
KURSUS
Organisasi dan Pengetahuan
Perniagaan
2
Commercial Law
KOMPONEN
JUMLAH
JAM
KREDIT
JAM KREDIT
Principle of Management
3
Principle of Marketing
3
5
JUMLAH JAM KREDIT
6
34
KOMPONEN
Kemanusiaan
SEMESTER 4
SEMESTER 3
KURSUS
JAM
KREDIT
Ethnic Relations
dan Pengetahuan
Berkaitan
2
Advanced English for Academic
Communication
Co-curriculum
1
3
Financial Accounting and Reporting
II
3
3
Corporate Finance
3
Accounting Information System 1
Organisasi dan
Pengetahuan Perniagaan
JAM
KREDIT
2
Bahasa Inggeris
Ko-kurikulum
KURSUS
International Business and
Globalisation
Financial Accounting and
Reporting III
Audit I
Company Law
3
3
3
3
3
3
17
35
SEMESTER PENDEK
JAM KREDIT
Perakaunan, Kewangan dan
Pengetahuan Berkaitan
Taxation I
3
Perniagaan
3
6
24
3
18
KURSUS
2
1
Jumlah Jam Kredit
2
3
Komponen Lain
KOMPONEN
JUMLAH
JAM KREDIT
JUMLAH JAM KREDIT
6
SEMESTER 5
KOMPONEN
KURSUS
SEMESTER 6
JAM
KREDIT
KURSUS
JAM
KREDIT
JUMLAH
JAM
KREDIT
Bahasa Inggeris
Writing for Specific
Purposes
2
2
Ko-kurikulum
Co-curriculum
1
1
Keusahawanan
Perakaunan, Kewangan dan
Financial Accounting and
Reporting IV
Taxation II
Auditing II
3
Entrepreneurship and Enterprise
Development
2
3
12
3
3
Perniagaan
Quantitative Techniques for
Decision Making
Business Ethics and Corporate
Governance
Teknologi Maklumat
Elektif
Jumlah Jam Kredit
2
Accounting Information
System II
3
Elective I
3
18
7
3
6
3
3
Elective II
3
Elective III
3
17
9
35
KOMPONEN
SEMESTER 7
KURSUS
SEMESTER 8
JAM
KREDIT
Kemanusiaan
dan Pengetahuan
Berkaitan
Organisasi dan
Pengetahuan
Perniagaan
Komponen Lain
Industrial Training
8
Elektif
Jumlah Jam Kredit
8
8
KURSUS
JAM
KREDIT
JUMLAH
JAM
KREDIT
Professional Ethics
2
2
3
3
3
3
4
14
Integrated Case Studies
3
Elective IV
3
3
18
26
SILABUS KURSUS MENGIKUT KOMPONEN
A. Bidang Perakaunan, Kewangan dan Pengetahuan Berkaitan
1.
2.
3.
4.
5.
6.
7.
Management Accountng and Control
Taxation
Audit and Assurance
Business and Company Law
Finance, Financial Market and Financial Management
B. Bidang Organisasi dan Pengetahuan Perniagaan
1.
2.
3.
4.
5.
6.
7.
8.
Economics and Business Environment
Mangement and Strategic Decision Making
Marketing
Entrepreneurship
Quantitative Methods
C. Bidang Teknologi Maklumat
1. General Knowledge of IT
2. IT Control Knowledge, User & Control Competences
3. Manager, Evaluator or Designer of IS
D. Bidang Lain
1. Business Communication
2. Industrial Training
3. Integrated Studies
4. Foreign Language
5. General/University Studies
9
LAMPIRAN V
Bidang Perakaunan, Kewangan dan
1.
2.
3.
4.
5.
6.
7.
Management Accountng and Control
Taxation
Audit and Assurance
Business and Company Law
10
FINANCIAL ACCOUNTING AND REPORTING COURSE OUTLINE
Status
Course Title
Major
Introduction to Financial Accounting
Course Synopsis
This course aims at introducing students to the fundamentals of bookkeeping and principles
of financial accounting. It explains the accounting equation, identifies steps to complete the
accounting cycle and discusses the role of accounting records in an organization. It further
explains the differences between cash and accrual accounting, the nature of general
purpose financial statements, the role of accounting information in making economic
decisions and discusses the significance of accounting systems in providing relevant and
reliable information. It also exposes students to financial statement analysis and
interpretation of financial ratios.
Course Objectives
1. The enable students to understand accounting principles and the function of financial
Learning Outcomes
Course Assessment/
Evaluation
Teaching Methodology
Course Contents/
Outlines
reports and how accounting functions as the language of business and how accounting
information assist in making decisions.
2. To assist students in financial information analysis and usage of financial information
extracted from the annual reports.
At the end of the course, students should be able to:
1. Explain accounting principles and the role of accounting reports.
2. Explain the concept of accrual accounting and why it is used.
3. Use double entry system of accounting to record business transactions.
4. Prepare adjusting entries and closing entries and basic financial statements.
5. Prepare bank reconciliations and explain basic procedures for internal control of cash.
6. Perform financial statement analysis using using relevant financial
ratios and make appropriate interpretations based on information available
and analysis.
Continuous assessment:
• Assignment
• Quizzes
• Mid-term examination
Final comprehensive examination
40%
60%
100%
Total
A combination of any of the following methods:
• Lecture
• Tutorial
• Student-Centred Learning:
o Case study
o Presentation
Weeks
Topics
11
Learning
Levels
LEGEND:
Learning Levels
(Bloom’s Taxonomy)
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
1
Accounting Environment
• Definition of accounting
• Process and flow of accounting information
• Accounting as a business language
• Financial statements: Balance sheet, Income
Statement, Statement of Owners Equity; Cash
Flow Statement
• Relationships between financial statements
• Users of accounting information
• Accounting
• Financial accounting vs management accounting
1, 2
2
Accounting and Business
• Nature and characteristics of business activities
• Definition of assets, liabilities, owner’s equity,
revenue and expenses
• Cash accounting versus accrual accounting
• Accounting principles
1, 2
3
Accounting Equation and Financial Statement
• Concept and accounting equation
• Effect of business transaction on accounting
equation
• Financial statement preparation
4
Recording Transactions
• Accounts
• Double-entry systems
• Balancing off accounts
• Ledger accounts
• Trial Balance
• Journal
5
Measurement of Business Income
• Expenses and revenue concepts
• Permanent and Temporary accounts
• Accounting cycle
1, 2, 3, 4
6
Recording Year-End Adjustment and Preparing
Financial Statements
• Types of adjusting entries
• Adjustment processes
• Preparing worksheet: trial balance, adjusting
entries, adjusted trial balance, financial
statements.
1, 2, 3, 4
12
1, 2, 3, 4
1, 2, 3, 4
(Mid-semester test)
Recommended
References
(students are to refer to the
latest edition of texts and
materials)
1.
2.
7
Correction of Errors
• Types of errors
• Errors revealed by trial balance and their
corrections
• Errors requiring more than two entries
1, 2, 3, 4
8
Internal Control and Cash Management
• Characteristics of effective internal control system
and Internal control for cash
• Petty cash imprest system
• Accounting for cash
• Bank reconciliation statement
1, 2, 3, 4
9
Accounting for partnership
• Characteristics of partnership
• Financial statements of partnership
1, 2, 3, 4
10
Accounting for companies
• Classification of companies
• Company formation
• Structure of company’s share capital
• Types of shares and debentures
1, 2, 3, 4
11
Financial Statements Analysis
• Objectives of financial statements analysis
• Types of analysis
• Calculation of rations
• Limitations of ratio analysis
1, 2, 3, 4, 5, 6
12
Comprehensive case study
1, 2, 3, 4, 5, 6
13.
Computer test
14
Revision
1, 2, 3, 4
Andrew Thomas (2006), Introduction to Financial Accounting, 5th Edition, McGraw-Hill
Education, Asia.
Kermit D. Larson, John J. Wild, Barbara Chiappetta. (Ropidah Omar, Haslinda
Hassan, Aryati J. Sulaiman and Liana Mohamad) (2005), Accounting Principles,
McGraw-Hill, Malaysia.
13
Status
Course Title
Major
Financial Accounting and Reporting 1
Course Synopsis
This is an introductory course for accounting majors. The facous is on company
accounting. The course covers the regulatory and conceptual framework underlying the
preparation and presentation of financial statements. Students will further their skills in
recording financial transactions and preparing financial statements manually and using a
computer package.
Course Objectives
1. To enable students to understand the principles and techniques in accounting in
Learning Outcomes
Course Assessment/
Evaluation
order to evaluate and use accounting information and reports.
2. To enable students to account for cash, receivables, inventories, property, plant and
equipment, intangibles, investment, current and non-current liabilities, provisions,
contingencies, share capital and reserves using appropriate accounting standards.
3. To enable students to prepare financial statements manually and using computerized
accounting.
1. Distinguish different forms of business and of business and its reporting environment.
2. Describe issues in the conceptual framework for financial accounting and reporting.
3. Prepare the balance sheet and income statement manually and using a computerized
accounting package.
4. Apply appropriate accounting principles to account for cash, receivables, inventories
and property, plant and equipment.
5. Define intangibles and investments.
6. Distinguish between current and non-current liabilities, provisions and contingencies.
7. Describe different types of share capital and reserves.
8. Evaluate the importance of ethics in financial reporting process.
9. Evaluate the impact of policy choices on financial position and performance.
Essays
Simulation packages
Mid-term examination
40%
•
•
•
Total
Lecture
Tutorial
•
•
14
60%
100%
•
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
Student-Centred Learning:
o Case study
o Lab practice e.g. computerised accounting
o Practice manual
Weeks
1
2
Topics
Overview of accounting
• Forms of business and different reporting
requirements
• Functions or role of accounting
Accounting principles and concepts
• regulatory and conceptual framework for
corporate reporting
o Objectives of financial statements
o Components of financial statements
o Elements of financial statements
o Qualitative characteristics
o Accounting principles and concepts
• General purpose financial statements
• Users of financial statements
Learning
Levels
1, 2
1, 2
3-4
Accounting cycle
• Accounting equation
• Journals, ledgers, trial balance
• Adjustments: accruals and prepayments
• Financial statements
• FRS101 presentation of financial statements
o Balance sheet
o Income statement
o Statement of changes in equity
o Cash flow statement
o Notes to the accounts
1, 2, 3
5-6
Accounting for current assets
• Property, plant and equipment
o initial recognition and measurement
o depreciation
o subsequent expenditure and disposal
o subsequent measurement: revaluation,
impairment
o disclosure
• Non-current assets held for sale (FRS5)
• Government grants (FRS120)
• Intangible assets
• Investments
1, 2, 3
15
7-9
Accounting for non current assets
• Property, plant and equipment
o initial recognition and measurement
o depreciation
o subsequent measurement: revaluation,
impairment
o disclosure
• Non-current assets held for sale (FRS5)
• Government grants (FRS120)
• Intangible assets
• Investments
10
Accounting for liabilities
• Current liabilities
• Non-current liabilities
• Provisions and contingencies
12
Integrity and ethics in preparing and reporting
financial information
1, 2, 3, 4, 5, 6
Comprehensive cases
• Issues in partnership accounts
• Preparation of financial statements
• Financial statement analysis
1, 2, 3, 4, 5, 6
13-14
Recommended References
materials)
Status
Course Title
Course Synopsis
Course Objectives
1
1. Ng Eng Juan (2006) A Practical Guide to Financial Reporting Standards
(Malaysia), CCH Asia.
2. Relevant financial reporting standards.
3. Stice, E. K., Stice, J.D. and Skousen, K.F. (2004) Intermediate Accounting, 15th
Edition, Thompson South-Western.
Major
Financial Accounting and Reporting II
This course reinforces the basic accounting knowledge and further exposes students to
more elements of the financial statements.
1.
2.
Learning Outcomes
1, 2, 3
To enable students to account for revenue. changes in accounting policies, estimates
and correction of errors, provisions and contingencies, issue and buy-back of shares
and deferred tax using appropriate accounting standards.
To enable students to prepare statement of changes in equity cash flow statements
and interim and annual financial statements.
16
1. Apply appropriate accounting principles to account for revenue, changes in
2.
3.
4.
5.
6.
Course Assessment/
Evaluation
accounting policies, estimates and correction of errors, provisions and contingencies,
issue and buy-back if shares and deferred tax.
Examine events after balance sheet date and suggest appropriate accounting
treatments.
Prepare statement of changes in equity, cash flow statement and interim and annual
published financial statements.
Compute the importance of ethics in financial reporting process.
Evaluate the importance of ethics in financial reporting process.
Evaluate the financial position and performance of companies.
• Quizzes
• Essays
40%
60%
Total
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
100%
• Lecture
• Tutorial
o Case study
Learning
Levels
Weeks
Topics
1-3
Revenue Recognition
• Application of FRS118
• Application of FRS111: construction contract
o Borrowing cost FRS123
1, 2, 3, 4
4
Changes in accounting policies, estimates and
correction of errors
• Prepare financial statements from incomplete
records and correct errors
1, 2, 3, 4
5
Events after Balance Sheet Date (FRS110)
• Adjusting events
• Non-adjusting events
1, 2, 3, 4
Contingencies (FRS137)
Provisions
Contingent liabilities
1, 2, 3, 4
6
•
•
17
•
7
8
9
10
11
12-14
materials)
Status
Course Title
Course Synopsis
Course Objectives
Contingent assets
Accounting for equity
• Issue of equity
o Rights issue, bonus issue, share splits
o Share buy back
• Statement of changes in equity
Deferred tax (FRS112)
1, 2, 3, 4
Cash flow statements
1, 2, 3, 4
Earnings per share (FRS133)
1, 2, 3, 4
Interim financial reporting (FRS134)
1, 2, 3, 4
•
Comprehensive cases
• Preparation of annual and interim published
financial statement for manufacturing
business’
• Preparation of annual and interim published
financial statement for services business
• Head office and branch accounts
• Integrity and ethics in preparing and reporting
1, 2, 3
1, 2, 3, 4, 5, 6
1. Ng Eng Juan (2006) A Practical Guide to Financial Reporting Standards
(Malaysia), CCH Asia.
Major
Financial Accounting and Reporting III
This courses covers further advanced topics in financial reporting such as financial
liabilities, leases, investments in equity and debts, investment property, group accounts,
intangibles. impairments, and capital reconstructions.
1.
2.
To enable students to account for financial liabilities, leases, investments and
intangibles using appropriate accounting standards.
To enable students to understand the issues relating to impairment of property, plant
18
3.
Learning Outcomes
Course Assessment/
Evaluation
and equipment.
To enable students to understand the regulation and requirements in the preparation
of group accounts.
1. Apply appropriate accounting standards to account for the various categories of
financial liabilities, leases, investments and intangibles.
2. Explain the need for impairments and describe the requirements of approved
accounting standards in respect of impairments.
3. Compute impairment losses for property, plant and equipment and intangibles
including goodwill
4. Describe the regulatory requirements for preparing groups accounts and explain the
rationale for preparing group accounts.
5. Prepare a consolidated balance sheet on acquisition date for a simple group structure
involving only direct holding in subsidiaries in accordance with approved accounting
standards.
6. Account for capital reconstruction.
8. Evaluate the financial position and performance of companies and select between
capital reconstructions alternatives.
• Quizzes
• Essays
40%
60%
Total
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
100%
• Lecture
• Tutorial
o Case study
Weeks
1-2
Topics
Accounting financial liabilities
• Debt instruments (FRS139)
o Bond s
o Bond interest
o Amortization of premium and discount
o Retirement of bonds at maturity
o Disclosure requirements
o Long term loans
19
Learning
Levels
1, 2, 3, 4
4.
5.
6.
Analysis
Synthesis
Evaluation
•
4
Leases (FRS117)
Investments in equity and debt securities
(FRS139)
5
Investment properties (FRS140)
6
Introduction of group accounts (FRS3 and
FRS127)
• Regulatory framework
o Requirement to consolidation
o Exemption from consolidation
• Basic parent-subsidiary structure
• Consolidation at acquisition date.
• Goodwill
• Minority interest
3
7-8
9
10-11
12-14
materials)
1.
2.
3.
4.
Hybird instruments
o Convertible bonds
o Redeemable preference shares
Intangible assets
• Research and development
• Purchased goodwill
• Other intangible assets
Impairrments
• Property plant and equipment
• Intangibles
Capital reconstruction
Comprehensive cases
• Preparation of simple group balance sheet on
acquisition date
• Preparation of published financial statements
1, 2, 3, 4
1, 2, 3, 4
1, 2, 3, 4
1, 2, 3, 4
1, 2, 3, 4, 5, 6
1, 2, 3, 4, 5, 6
1, 2, 3, 4, 5, 6
1, 2, 3, 4, 5, 6
Ng Eng Juan (2006) A Practical Guide to Financial Reporting Standards (Malaysia),
CCH Asia.
Relevant financial reporting standards.
Stice, E. K., Stice, J.D. and Skousen, K.F. (2004) Intermediate Accounting, 15th
Tan Liong Tong (2005) Consolidated Financial Statements. 4th Edition, PAAC Sdn.
20
Bhd.
Status
Course Title
Course Synopsis
Course Objectives
Major
This courses covers the accounting for business combinations and more advanced topics
in financial accounting such as employee benefits, share based payments and segment
reporting. The course covers topics such consolidated financial statements for simple and
complex group of companies including foreign subsidiaries, associates, joint ventures,
direct and indirect holdings in subsidiaries.
1.
2.
3.
Learning Outcomes
Course Assessment/
Evaluation
Financial Accounting and Reporting IV
To enable students to prepare consolidated financial statements in a simple and
complex group of companies including group comprising foreign subsidiaries.
To enable students to account for changes in the composition of group, employee
benefits and share based payment.
To enable students to prepare segment reporting using appropriate accounting
standards.
1. Prepare consolidated financial statements for a simple group and a complex group of
companies subsequent to acquisition date.
2. Account for changes in the composition of group.
3. Account for employee benefits and share based payment in accordance with
approved accounting standards.
5. Evaluate the financial position and performance of group of companies.
• Quizzes
• Case study
40%
60%
Total
Course Contents/
Outlines
100%
• Lecture
• Tutorial
o Comprehension case studies
Weeks
1-2
Topics
Consolidated accounts for a simple and
21
Learning
Levels
1, 2, 3, 4, 5, 6
complex group (FRS 3, FRS 127)
Changes in the composition of the
1, 2, 3, 4, 5, 6
6
Associates (FRS 128)
1, 2, 3, 4, 5, 6
7
Joint ventures (FRS 131)
1, 2, 3, 4, 5, 6
8
Foreign operations (FRS 121)
1, 2, 3, 4, 5, 6
9
Group cash flow (FRS 107)
1, 2, 3, 4, 5, 6
10
Employee benefits (FRS 119)
1, 2, 3, 4, 5, 6
11
Share based payments (FRS 2)
1, 2, 3, 4, 5, 6
Comprehensive cases
• Preparation of simple group balance sheet on
acquisition date
• Preparation of published financial statements
1, 2, 3, 4, 5, 6
3-5
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
13-14
materials)
Status
Course Title
Course Synopsis
Course Objectives
1.
CCH Asia.
4. Tan Liong Tong (2005) Consolidated Financial Statements. 4th Edition, PAAC Sdn.
Bhd.
Major
This course is designed to further enhance the students' understanding of the concepts
and issues in accounting theory and practices. The course involves the study of the
practical and theoretical issues involved in the development, implementation and changes
in conceptual framework and regulatory framework.
1.
2.
3.
4.
To enable students to discuss the principles, concepts and issues in accounting
theory and practice.
To enable students to critically evaluate the development in theoretical and regulatory
framework of accounting.
To expose students to current issues in financial accounting and reporting.
To allow students to appreciate the importance of research in understanding
accounting practice.
22
Learning Outcomes
Course Assessment/
Evaluation
1. Explain the development of accounting from early ages to present.
2. Critically evaluate the evolution of the conceptual framework and standard setting
process, nationally and internationally.
3. Explore the role of ethics and education of the professional accountant.
4. Define earnings management and explain the incentives for earnings management.
5. Critically evaluate the recognition and measurement issues and relevance versus
reliability debate in the current financial reporting regime.
6. Explore the economic consequences of accounting standards.
7. Explain the need for Islamic accounting and explain the differences between
conventional accounting and Islamic accounting.
8. Describe current issues in financial reporting.
9. Distinguish the various paradigms in accounting research.
• Quizzes
• Short cases
• Integrated cases
40%
60%
Total
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
100%
• Lecture
• Tutorial
o Comprehension case studies
Weeks
Topics
Learning
Levels
1-2
Historical development of accounting
1, 2, 3, 4, 5, 6
3-5
Conceptual framework and standard setting
process
1, 2, 3, 4, 5, 6
6
Earnings measurement and creative
accounting
1, 2, 3, 4, 5, 6
7
Paradigms in accounting research
23
1, 2
materials)
Status
Course Title
1.
2.
3.
8
Recognition and measurement issues
1, 2, 3, 4, 5, 6
9
Reliability and relevance issues
1, 2, 3, 4, 5, 6
10
Economic consequences of accounting
standards
1, 2, 3, 4, 5, 6
11
Current and other issues in financial reporting
• Corporate social and environmental reporting
• On line reporting and XBRL
• Performance reporting
• Management commentary
• Human resource and intellectual capital
1, 2
13-14
Islamic accounting
• Earnings management
1, 2, 3, 4, 5, 6
CCH Asia.
Relevant financial reporting standards.
S. Susela Davi, Hooper, K. and Davey, H. (2004) Accounting Theory and Practice: A
Malaysian Perspective, Pearson Prentice Hall.
Selected Issues in Financial Accounting
Elective
Course Synopsis
This subject is designed to analyze basic issues currently faced by the accounting
profession, the root of the issues and how the parties affected respond to the issues.
Among the main issues selected are creative accounting, social and environmental
reporting, Islamic reporting, disclosure issues, the role of accounting research and
international accounting.
Course Objectives
1.
Recount in an organized manner the development of accounting in Malaysia.
24
2.
Develop an understanding and awareness of the current financial accounting
issues in Malaysia as well as international issues in financial accounting.
Introduce some research perspectives and to share some research findings
that can stimulate accounting research among students.
3.
Learning Outcomes
Course Assessment/ Evaluation
After completing the course, students should be able to:
1.
Analyse the development of accounting in Malaysia.
2.
Evaluate the current financial accounting issues in Malaysia as well as
international
Criticise the current practices critically, prepare report of the evaluation and
3.
present the report in a seminar.
• Assignment
• Quizzes
• Tests
Total
60%
40%
100%
Lecture
Tutorial
o Case study
•
•
•
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
Weeks
Topics
Learning
Levels
1
•
Accounting and economic development in
Malaysia
2-3
•
Islamic accounting framework
1, 2, 3, 4
4-5
•
Accounting for goodwill and other intangibles
1, 2, 3, 4
Disclosure issue
1, 2, 3, 4
6-7
•
1, 2
8
•
Role of Accounting Research
1, 2, 3, 4
9 - 10
•
International accounting
1, 2, 3, 4
11
•
Creative accounting, ethics and professional
development
25
1, 2, 3, 4, 5, 6
(students are to refer to the latest
edition of texts and materials)
12
•
Social and environmental accounting
1, 2, 3, 4, 5, 6
13 - 14
•
Presentation of report (in a seminar organized
by students)
1, 2, 3, 4, 5, 6
1.
2.
3.
4.
5.
6.
Status
Course Title
Wilson, J. (1996). “Current Issues in Accounting and Auditing”. Tudor Business
Publishing Ltd.
Henderson, S. and Peirson, G. (1994). “Issues in Financial Accounting”. Sixth
Edition. Longman.
Susela Devi, S., Hooper, K. and Davey,H. (2004). “Accounting Theory and
Practice: A Malaysian Perspective”. Kuala Lumpur: Prentice Hall.
McBarnett, D. (1999). “Creative Accounting and the Cross-Eyed Javelin
Thrower”. John Wiley and Sons.
Center for Social and Environmental Accounting Research.
Related articles and research reports in financial accounting.Is Corporate
Governance? McGraw-Hill 1st edition
Accounting for Specialised Industries
Elective
Course Synopsis
This course is designed to provide an understanding of the range of accounting
concepts and process that apply to specialised industries. The course also explains in
detail about concepts, principles and accounting treatments that apply to specialised
industries in Malaysia. This course also covers the accounting processes of recording
and reporting with application to the production-based specialised industries such as
agriculture, property development, construction and mining. This course also focuses
on the service-based specialised industries such as legal firms, insurance, financial
institutions, cooperatives and stock broking.
Course Objectives
The objectives of the course are to introduce:
1.
the accounting concepts and processes that apply to specialised industries.
2. the accounting processes of recording and reporting with application to
specialised industries
Learning Outcomes
At the end of this course, students should be able to:
1.
compare accounting concepts and processes applied in specialised industries.
2.
distinguish between the accounting processes of recording and reporting with
application to specialised industries.
26
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
• Assignment
• Quizzes
• Tests
Total
60%
40%
100%
• Lecture
• Tutorial
o Case study
o Presentations
Weeks
Topics
Learning
Levels
1
•
Introduction to Accounting for Specialised
Industries
2
•
•
Accounting for Agriculture
Accounting for Aquaculture
1, 2, 3, 4
3-4
•
Accounting for Property Development,
Accounting for Construction Contract
1, 2, 3, 4
5
•
Accounting for Oil and Gas
1, 2, 3, 4
6
•
Accounting for Legal Firms
1, 2, 3, 4
7
•
Accounting for Financial Institutions
1, 2, 3, 4
8 -9
•
Accounting for General Insurance Business
1, 2, 3, 4
10
•
Accounting for Stock Broking Firms
1, 2, 3, 4
11
•
Accounting for Unit Trust
1, 2, 3, 4
27
1, 2
12
•
Accounting for Cooperatives Accounting for
Non Profit Organisations
13 - 14
•
Group Presentations – Seminar
1.
2.
1, 2, 3, 4
1, 2, 3, 4, 5, 6
Dessler, G. (2000). Human Resource Management. 8th. Ed. New Jersey:
Prentice Hall.
Maimunah Aminuddin (1997). Human Resource Management, 2nd. Ed. Kuala
Lumpur: Penerbit Fajar Bakti.
28
PUBLIC SECTOR ACCOUNTING
29
PUBLIC SECTOR ACCOUNTING COURSE OUTLINE
Status
Course Title
Course Synopsis
Course Objectives
Major
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 environment of public sector accounting and control,
budgeting, financial accounting and reporting, performance measurement and auditing.
Emphasis will be given to the Malaysian public sector. In addition, this course
highlights the current developments in public sector accounting.
1.
2.
3.
Learning Outcomes
Course Assessment/
Evaluation
To expose students to concepts and practices of accounting in public sector.
to enable students to understand the underlying legal provisions, rules and
procedures of public sector accounting.
To highlight the development of public sector accounting and the initiatives of the
Accountant General’s Department (AGD) and the International Federation of
Accountants (IFAC).
1. Describe the components of public sector, the statutory requirements related to
financial provisions and the relationship between federal and state governments.
2. Describe and discuss major issues in the management accounting and control,
budgeting, performance measurement and auditing of the public sector.
3. Discuss the importance of accountability in financial accounting and reporting.
4. Classify revenues and expenditures in accordance with the procedures for vote
accounting and construct the public accounts.
5. Discuss the initiatives of AGD and IFAC related to public sector accounting.
6. Differentiate between public sector accounting and private sector accounting.
• Individual/Group assignments
40-50%
50-60%
Total
Course Contents/
Outlines
100%
• Lecture
• Tutorials
o Case study
Weeks
Topics
30
Learning
Levels
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
1, 2
Introduction to Public Sector
• What is public sector
• Environment and characteristics of public
sector accounting
• Components of PS in Malaysia
• Separation of powers
• Statutory requirements related to financial
provisions
• Relationship between Federal and State
governments
3, 4, 5
Management Accounting and Control at
Federal Level
• What is public sector
o Role of management accounting in PS
• Micro accounting system
• Budget
o Evolution of budgeting system
o National Budget
i. Legal framework
ii. Budget formulation
• Performance measurement
o Concepts of 3Es
6-10
FAR for Federal Government
• Stewardship and accountability
• Objectives of accounting and reporting
• Users of financial reports
• Accounting techniques
o Fund accounting
o Cash accounting
o Modified cash
o Modified accrual
o Accrual
o Commitment
o Budgetary
• Legal framework for FAR
• Concepts of consolidated fund
o Consolidated Revenue, Loan and Trust
Accounts
o Relationship between the 3 consolidated
accounts
• Vote accounting
• Public Accounts
o Role and responsibilities of AGD
o Reporting structure
o Format and presentation
31
1,2
Weeks
11
Audit and Public Accountability
• Concepts of accountability in management of
public funds
• Role and responsibility of NAD
• External audit
• Internal audit
12
Local Governments
• Role of local governments
• Sources of income
• Financial reporting
• Auditing
13-14
1.
2.
3.
4.
5.
Topics
Development of PSA
• Initiatives of AGD
o E-government
• Initiatives of IFAC
o IPSASs
• Emerging issues
Learning
Levels
1, 2, 3, 4, 6
1, 2, 3, 4
1, 2, 3, 4, 6
Abd. Rauf, F., Yusoff, H., Yatim, N., Poobalan, U.R., Che Salleh, S. and
Othman, R. (2005), Public Sector Accounting: Malaysian Context, 2nd Edition,
Kuala Lumpur: Prentice Hall.
Coombs, H.M. and Jenkins, D.E. (2002), Public Sector Financial Management,
3rd Edition, London: Thomson Learning.
Financial Procedure Act 1957, Audit Act 1957, Treasury Instructions, Statutory
Bodies Act, Local Government Act and other related Acts and government
circulars.
Jones, R. and Pendlebury, M. (2000), Public Sector Accounting, 5th Edition,
London: Prentice Hall.
Othman, Omar (2001), Perakaunan Sektor Awam, Kuala Lumpur: McGraw Hill.
32
MANAGEMENT ACCOUNTING AND CONTROL
33
MANAGEMENT ACCOUNTING AND CONTROL COURSE OUTLINE
Status
Course Title
Major
Course Synopsis
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.
Course Objectives
To provide an understanding on how organisations accumulate, assign and analyse cost
and revenue data for use within the organization and its practical applications thereof.
Learning Outcomes
1. Explain the role of management accounting within an organization compared to
financial accounting.
2. Discuss the role of management accountants in providing relevant information for
management use in planning, control and decision making.
3. Explain basic cost classifications and cost behaviour.
4. Distinguish the elements of cost and appropriate accounting treatments of the three
basic elements of cost; namely material, labour and overheads.
5. Apply the various costing methods in product and service costing.
6. Apply the principles of variable costing and absorption costing in the ascertainment
of costs.
7. Apply the concept of activity-based costing.
8. Appreciate the impact of modern business environment on management
accounting.
9. Incorporate motivational, behavioural and ethical issues in decision making at
operational level.
10. Utilise appropriate computer software to assist decision- making.
Course Assessment/
Evaluation
• Quizzes
• Assignments
• Project paper/Group presentation
Total
Lecture
Tutorials
o Case study
o Computer-based exercise e.g. use of spreadsheet
o Industrial visit
o Library/Internet search
o Presentation/Project assignment
•
•
•
34
40%
60%
100%
o Problem-based learning
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
Weeks
1.5
1.5-3
4-5
Topics
Management Information
• Nature and purpose of internal management
reporting
o financial and non-financial information for
managers
o cost centres, profit centres and
investment centres and the impact of
these on management information and
appraisal
• Requirements for management information
o Characteristics of good information
o Presentation of information
o Role and importance of information
technology
• Cost accounting systems
o cost units, cost centres, profit centres,
investment centres
o sources of relevant information
o methods of recording, processing and
storing relevant information
o analysis and dissemination of information
• Differences between management accounting
and financial accounting
Learning
Levels
1,2
Cost Classification and Cost Behaviour
• Classification of costs
o Various ways of classifying costs
• Cost Behaviour
o Identification of fixed, variable and semivariable cost
o Using high-low and graphical methods in
segregating fixed and variable cost
o Applying fixed, variable and semi-variable
costs in cost analysis
o Relationship between activity level and
unit cost
1, 2, 3
Cost Elements
• Costing for materials
• Costing for labour
• Costing for overheads
o Direct and indirect overheads
o Allocation, apportionment,
reapportionment and absorption of
overhead costs using traditional
1, 2, 3
35
approach
o Calculation and treatment of under and
over-absorbed overheads
o
Weeks
Topics
Costing Methods
• Specific order costing vs. continuous operation
costing
• Specific order costing
o Job and Batch Costing
o Contract Costing
• Continuous operation costing
o Process Costing (including Joint Costs)
o Service and Output Costing
10-11 Cost Accumulation Systems
• Variable Costing
• Absorption Costing
o Allocation and apportionment bases of
indirect costs to cost centres, profit centres,
investment centres
o Absorption bases
o Over and Under absorption of overheads
• Variable vs. Absorption Costing fo costing and
reporting purposes
• Income effects of alternative cost accumulation
systems
12-13 Activity-based costing
• Changes in cost composition and impact of
Activity-based costing (ABC) method
• How costs are treated under activity-based
costing
• Designing activity-based costing system
• The mechanics of ABC
• Comparison of traditional and ABC product costs
• Advantages and limitations of ABC
• ABC in the service industry
14
Modern Business Environment and Management
Accounting
• Impact of modern business environment on
management accounting
• Modern vs. Traditional business environment
o Change in focus towards customer, quality
and value
o Traditional production vs. flexible production
o Inventory management
o Cost reduction programs
1. Articles from professional Journals.
6-9
36
Learning
Levels
1,2, 3, 4
1, 2, 3, 4
1, 2, 3, 4
1, 2, 3, 4
Status
Course Title
2.
Drury, C. (2005), Cost and Management Accounting, 6th Edition, Thomson
Publishing.
3. Garrison, R. H, Noreen, E.E & Brewer, P.C (2006), Managerial Accounting, 11th
Edition, McGraw Hill.
4. Horngren C.T, Sundem, G.L & Stratton, W.O (2005), Introduction to
Management Accounting, 13th Edition, Pearson Education International.
Major
Course Synopsis
This course introduces application of techniques in the analysis of relevant data to
provide information for managerial planning and control, and decision making. The
topics covered include cost-volume-profit analysis, budgeting and budgetary control,
standard costing and variance analysis, and managerial short-term and long-term
decision making, with ethical issues addressed.
Course Objectives
To provide an understanding on how organizations use managerial information in
planning, controlling and decision making, and to enable students to apply management
accounting techniques in providing such information.
Learning Outcomes
1. Explain the basic concept of CVP analysis and its application in business decision
decision making.
2. Apply various techniques of budgeting and discuss their role in planning, control
and decision making.
3. Apply standard costing technique and interpret variances, including planning and
operational variances for control purposes.
4. Apply the concept of relevant costs and revenues in decision making.
5. Use various techniques in capital investment decisions including accounting rate of
return, payback; discounted payback, discounted cash flow techniques, and effect
of inflation and taxation.
6. Incorporate motivational, behavioural and ethical issues in managerial planning,
control and decision making.
7. Utilise appropriate computer software to assist decision-making.
Course Assessment/
Evaluation
• Quizzes
• Assignments
Total
37
40%
60%
100%
•
•
•
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
Lecture
Tutorials
o Case study
o Industrial visit
Weeks
Topics
1-2
Cost Volume Profit (CVP) analysis
• Definition of CVP analysis
• Economist’s model and accountant’s model
• Limitations of CVP analysis.
• Computation of Target Volume
• Computation of Break Even Point (BEP),
margin of Safety
• Graphical representations of CVP analysis
• Multi-product analysis
• CVP and Sensitivity analysis
3-4
Budgeting
• Definition and purpose of budget
• Budgeting process and key budget factor
• Forecasting using time series analysis
• Preparation of budgets
o Functional budgets
o Cash budgets
o Master budgets
• Technigues of budgeting
o Incremental budgeting
o Zero-based budgeting
o Rolling budget
o Activity-based budget
5
Budgetary Control
• Control systems
o Feed forward and feedback control
• Fixed and flexible budgets
o Performance reports and reconciliation
statement
• Motivational, behavioural and ethical issues
of budgeting
• Limitations of budgeting
38
Learning
Levels
1,2, 3, 4
1, 2, 3
1, 2, 3, 4
Standard Costing and Variance Analysis
• Theory and practice of standard costing
• Determination of standards
• Basic variance analysis (variable costing and
absorption costing techniques)
o Material
o Labour
o Variable
o Fixed
o Sales
6-8
Weeks
Topics
•
Advance variance analysis
o Mix and yield variance (material, labour)
o Mix and quantity variance (sales), including
market share and market size variances
• Planning and operational variance analysis
• Operating statement
• (Variable costing and absorption costing
techniques)
• Interdependence between variances
• Investigating variance
o Variance investigation models
• Limitations of standard costing
Managerial Decision Making
Short Term Decision Making
9-11
• Relevant Costs and Benefits
• Limiting factor decision making
o Optimum production mix
o Theory of Constraints
o Throughput Accounting
• Discontinuing a segment
• Special order decisions
• Make or buy decisions
• Further processing decisions
• Qualitative factors in decisions
• Qualitative factors in decision making
o Optimum production mix
o Theory of Counstraints
o Throughput Accounting
• Discontinuing a segment
• Special order decisions
• Qualitative factors in decision making
• Pricing
o Pricing Methods
39
1, 2, 3, 4
Learning
Levels
1, 2, 3, 4, 5, 6
12-14
1.
2.
edition of texts and materials
3.
4.
5.
6.
Status
Course Title
o Pricing Strategies
Long-term decision making
• Capital investment appraisal techniques
o Accounting rate of return
o Payback
o Discounted payback
o Net present value
o Internal rate of return
o Profitability Index
• Effect of inflation and taxation in capital
investment appraisal
• Risk and uncertainty and sensitivity analysis
• Capital rationing
• Ethical issues in long-term decision-making
1, 2, 3, 4, 5, 6
Articles from professional Journals.
Colin Drury (2005), Management and Cost Accounting, 6th Edition, Thomsom
Publishing.
Garrison, R.H, Noreen, E.E. & Brewer, P.C (2006), Managerial Accounting, 11th
Hilton, R.W (2005), Managerial Accounting: Creating Value in Dynamic Business
Environment, 6th Edition, McGraw Hill.
Horngren C.T, Sundem, G.L & Stratton, W.O (2005), Introduction to
Management Accounting, 13th Edition, Pearson Education International.
Weygandt, J.J, Kieso, D.E & Kimmel, P.D, John Wiley & Sons (2005),
Managerial Accounting: Tools for Business Decision Making, 3rd Edition.
Major
Course Synopsis
This course discusses evolution of management accounting and different techniques of
strategic management accounting in contemporary business environment. The topics
covered include performance evaluation, management control, motivational,
behavioural and ethical issues as well as recent development in management
accounting.
Course Objectives
To develop analytical ability in using management accounting information for strategic
planning, performance evaluation and management control, incorporating motivational,
behavioural and ethical considerations. In addition, to enable students to understand the
contemporary role of management accounting in modern business environment.
40
Learning Outcomes
Course Assessment/
Evaluation
1. Describe the evolution of management accounting in a business environment.
2. Apply contemporary strategic management accounting techniques for planning,
control and decision making purposes.
3. Evaluate business performance using appropriate performance measures.
4. Apply transfer pricing and assess its impact on decentralized organizations.
5. Incorporate motivational, behavioural and ethical issues in strategic planning,
control and decision making.
6. Understand current issues in Management Accounting.
• Quizzes
• Assignments
40%
60%
Total
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
100%
• Lecture
• Tutorials
o Case study
o Industrial visit
Weeks
0.5
0.5-4.5
Topics
Evolution of Management Accounting
• Evolution of management accounting using
IFAC model (International Federation of
Accountants)
• Relevance Lost-Relevance of traditional
management accounting techniques in the
modern business environment
Strategic Management Accounting
• Strategic Management Accounting
Framework
• Contemporary strategic management
accounting techniques
o Just-in-time (JIT) and back flush
41
Learning
Levels
1,2,
1, 2, 3
accounting
o Theory of constrants (TOC) and
o
o
o
o
o
o
o
throughput accounting
Total quality management (TQM),
including quality costs
Target costing
Kaizen costing
Value chain analysis
Business process re-engineering vs
continuous improvement
Environmental Management Accounting
Activity Based Management
i. Customer Profitability Analysis
ii. Pareto Analysis
4.5-8
Performance Management Systems
• Characteristics of a well-designed
• Financial performance measures for profit
prganisations
o Objectives
o Responsibility measures of performance
evaluation
i. Return on investment (ROI)
ii. Residual income (RI)
iii. Economic value added (EVA)
• Performance evaluation for service
organizations
o Performance evaluation model
• Performance evaluation for non-profit
organizations
o Value for Money (5Es)
• Contemporary aspects of performance
evaluation
• Non-financial measures
o Benchmarking
o Balanced Scorecard
1, 2, 3, 4
9-11
Management control for decentralized
organisation
• Responsibility centres
o Centralization vs decentralization
o Motivation for decentralization
• Transfer pricing
o Objectives of transfer
o Methods of transfer pricing
o Transfer prices in imperfect markets and
where no market exists for intermediary
product
o Problems of setting transfer prices and
1, 2, 3, 4
42
divisional conflicts
o Transfer pricing to achieve goal
12-13.5
14
1.
2.
3.
4.
5.
6.
7.
Course Title
Status
Course Synopsis
Course Objectives
congruence
Motivational, behavioural and ethical issues in
performance evaluation
• Goal congruence and principal-agent
relationship
o Agency theory
o Motivational theory
• Link between performance evaluation and
organizational reward system
• Ethical issues in performance evaluation
Recent Development in Management
Accounting
1, 2, 3, 4
1, 2
Articles from professional Journals.
CPA Australia/CIMA/ACCA modules.
Don R. Hansen’ Maryanne M. Mowen (2000), Management Accounting, 7th
Edition Edition, South-Western College Publishing.
Drury, C. (2004), Management and Cost Accounting, 6th Edition, Thomson
Publishing.
Hilton, R.W (2005), Managerial Accounting: Creating Value in Dynamic
Business Environment, 6th Edition, McDraw Hill.
Kaplan and Atkinson (1998), Advanced Management Accounting, Prentice-Hall.
Kim Langfield Smith, Helen Thorne, Ronald W. Hilton (2005), Management
Accounting, 3rd Edition, McGraw Hill.
Cases in Management Accounting
Elective
The course is designed to further illustrate the advanced management accounting
concepts and techniques in planning, control and performance measurement in
organizations. The course encompasses a discussion on both traditional and
contemporary issues in management accounting in manufacturing environment where
behavioural aspects are emphasized. The course uses problem-based learning
approach where problems and cases in management accounting will be discussed.
Students are required to read up the topics themselves in advance and attempt the
cases and problems before attending the class.
The objectives of the course are to discuss and examine, using cases, the following:
1.
Traditional and contemporary issues in management accounting.
2.
Management accounting techniques and practices for effective planning and
control of orgnizations.
43
Learning Outcomes
1.
Develop analytical skills through the study of theories and principles.
2.
Critically examine management accounting issues.
3.
Apply management accounting techniques for the effective planning and control
of organisations.
Analyse contemporary management accounting practices and the
4.
implementation of such practices.
• Assignment
• Quizzes
• Tests
60%
40%
Total
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
100%
• Lecture
• Tutorial
o Case study
Weeks
Topics
Learning
Levels
1
•
Overview of cost and management
accounting
2
•
Cost behaviours
1, 2, 3, 4
3
•
JIT / TQM
1, 2, 3, 4
4
•
Activity based costing
5
•
Budgeting and Flexible budgeting
44
1, 2
1, 2, 3, 4
1, 2, 3, 4
6
•
Transfer Pricing
1, 2, 3, 4
7
•
Balanced scorecard
1, 2, 3, 4
8 -9
•
ROI vs Residual Income
1, 2, 3, 4
10
•
Standard Costing and Varian ce Analysis
1, 2, 3, 4
11
•
Environmental Management
1, 2, 3, 4
12
•
Advanced Manufacturing Technology
1, 2, 3, 4, 5, 6
Presentations
1, 2, 3, 4, 5, 6
13 - 14
1.
1.
2.
3.
4.
5.
6.
•
Allen, B.R.., Browniee, E.R., Haskins, M.E., Lynch, L.J. and Rotch, J.W. (2005).
Cases in Management Accounting and Control Systems. 4th Edition. Prentice
Hall.
Hirsch, M.L.Jr., (2004). Advanced Management Accounting, 4th Edition,
Thompson Learning.
Young, S.M., (2004), Readings in Management Accounting, 4th Edition,
Prentice Hall.
Reeve, J.M.,(2000), Readings and Issues in Cost Managemet, South-Western
College Publishing.
Journal of Management Accounting Research (UK)
Journal of Management Accounting (US)
CMA Magazine.
45
AUDITING AND ASSURANCE
46
AUDITING AND ASSURANCE COURSE OUTLINE
Status
Course Title
Audit I
Major
Course Synopsis
This course is an introduction course Auditing and it will introduce students to the
concepts and principles of auditing. Emphasis will be given on external and statutory
auditing. Students will be exposed to the principles of auditing in performing the auditing
task. The coverage of the course includes collection of evidence, internal control
evaluation, auditing documentation until the issuance of an audit report. Methodology
and auditing financial statement cycle such as sales and collection cycle; purchase and
payment cycle; and cash and inventory cycle will be discussed. The fundamental
knowledge gained from this course will be expanded in the Advance Auditing course.
Course Objectives
At the end of the course the students will:
1. To provide exposure on the need for an external audit and its statutory nature.
2. To introduce several audit concepts and the relevant auditing standards.
3. To demonstrate the procedures in respect of audit planning and the audit of financial
statement of non-complex entities.
4. To introduce the various types of audit reports.
Learning Outcomes
1. Describe and explain the relevant regulators, authorities and professional bodies and
the relevant statutory and regulatory requirements in Malaysia.
2. Explain the objectives of external auditing and the responsibility of external auditors
and management in the audit of financial statements ad also their responsibilities in
relation to fraud.
3. Analyse the internal control of a company and suggest possible solutions.
4. Apply and distinguish substantive testing and test of control.
5. Explain the different types of audit files and working papers, substantive and test of
controls and types and sources of audit evidence.
6. Distinguish the types of audit reports in accordance to the different circumstances.
7. Perform a financial statement audit for non-complex entities.
Course Assessment/
Evaluation
• Quizzes
• Assignments
• Project paper/ presentation
Total
• Lecture
47
40 50%
35%
50-600%
100%
•
Tutorial
Student Centred Learning
• Article review
• Case study
• Library search
• Project Presentation
Course Contents/
Outlines
Weeks
1
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
2
Topics
An introduction to auditing
• Development of Auditing
• Purpose of auditing
• Differences between auditing and accounting
• Principles of stewardship, accounting and agency
• Introduction to Auditing standards and its
importance
• Statutory Audit and Companies Act 1965
• Differences between types of audit opinions issued
• Framework of auditing (IFAC, MIA, Auditing
Standards, professional bodies)
1,2
Statutory and Regulatory Requirement
1,2
• Companies Act Requirement
- Responsibility, power & rights of auditor,
3
4
Learning
Levels
appointment, resignation and termination of
auditors (S.9, S. 169, S. 172-174)
* Engagement /appointment letter
Objectives and Scope of Financial Statement Audit
* Audit Objectives and Basic Principles Governing an
Audit
* Auditor’s responsibility for detecting fraud
* Management Assertions
Internal Control System
• Fundamental concepts
- Objectives, characteristics and limitations
- Definitions of internal control (COSO, Cadbury
and Auditing Standards in Malaysia)
• Importance of internal control auditors
• Relationship o internal control and audit evidence
• Review and documentation of internal control
system
• Internal control’s compliance test in transaction
cycle
• Strength and weakness of internal control
• Management letter
48
1,2
1,2, 3
5
6
7-8
9
10
11
Audit Evidence and Auditing Procedure
• Types of audit evidence
• Quality and adequacy of audit evidence
• Auditing procedure used to collect evidence
• Types of procedure and audit test
• Confidentiality
Audit Documentation
* Importance of audit working papers
* Types of working papers
* Indexing, audit cross-footing and extension
* Control and rights to the audit working papers
* Confidentiality
1,2,3
1,2
Audit Planning
* Planning activities
* Understanding the client’s business and accounting
system
* Fundamental concepts of materiality and risk in
auditing
* Preparation of audit programme
* Analytical procedures: Planning, fieldwork and final
stage
1,2,3,4,5,6
Audit of Revenue Cycle
* Overview of the accounts and classes of transactions
* Business functions and documents
* Management assertions and audit objectives for
internal controls
* Substantive tests for accounts
Audit Purchase Cycle
* Overview of the accounts and classes of transactions
* Business functions and documents
* Major internal control and related audit procedures
* Substantive tests for account payables
Audit of Cash
• Kiting
• Bank transfer schedule
• Bank reconciliation
• Bank cut off statements
• Substantive audit procedures for cash
1,2,3,4,5,6
Audit of inventory Cycle
• Classification of inventory
• Business functions and flow of documents
• Major controls and audit procedures
• Confirmation on existence and evaluation including
- Physical stock taking
- Price test and summary
49
1,2,3,4,5,6
1,2,3,4,5,6
12
Audit of Property, Plant and Equipment
• Assessing inherent and control risks
• Difference with auditing of current assets
• Tests:
- Confirming increase and decrease of
balances
13
14
Physical examination, examining
depreciation
Confirmation of repairs and
maintenance balances
Audit of Long Term Liabilities, Shareholder’s Equity and
Income Statement
• Auditing long term liabilities
• Auditing share capital account
• Auditing reserves and retained profits
• Auditing income statement items
Audit of Payroll Cycle
• Internal and control risk assessment
• Test of control
• Substantial procedures
• Analytical procedures
Auditor’s Report
• Objectives and format of audit report
• The needs for an audit report
• Types of qualified report
• Circumstances that lead to the issuance of
unqualified report
1,2,3,4,5,6
1,2,3,4,5,6
1. Arens, A.A., Elder, R.j. Beasley, M.S. Adapted by Faudziah Hanim Fadzil, Afza,
Rohami, and Nor Zalina (2005), Auditing and Assurance Services in Malaysia, An
Integrated Approach. Pearson Education, Kuala Lumpur. (S, T & S)
2. Arens, A.A., Elder, R.j. Beasley, M.S. Adapted by Susela Devi, Takiah Mohd.
Iskandar, Shaari Isa. Edited by Hasnah Haron (2003), Auditing and Assurance
Services in Malaysia, An Integrated Approach. Pearson Education, Kuala Lumpur.
50
(S, T & S)
3. Buckless, F.A, Beasley, M.S., Clover, S.M., Prawitt, D.TF. (2000), Auditing Cases,
McGraw-Hill. (M & M)
4. Knapp, M.C. (20040, Contemporary Auditing: Real Issues and Cases, 5th edition,
Thomson – South Western, Ohio.
5. Messier, W.F. & Margaret Boh (2002), Auditing and Assurance Services in
6.
7.
8.
9.
Course Title
Status
Course Synopsis
Course Objectives
Learning Outcomes
Malaysia, Malaysia, McGraw-Hill. (M & M)
MIA by Laws (Undang-undang kecil) on Professional Conduct and Ethics (Kod
Etika MIA).
MIA (2001), Supplement to Malaysian Approved Standards on Auditing, Kuala
Lumpur, Malaysia, International Auditing Practices Statement. Companies Act
1965 and Accountant Act 1967.
Relevant approved accounting standards in Malaysia.
Relevant professional and academic journals.
Audit II
Major
This course is a continuation of Audit I. It intends to strengthen and enhance the
students’ understanding in auditing. Among the topics that will be discussed are code of
ethics, auditors’ liability and in-depth explanations on analytical procedures, computer
assisted audit techniques, audit sampling, materiality and audit risk, group audit and
current issues facing the auditing profession. This course will justify others’ activities that
financial statement audit that can be performed by a public accountant like operational
audit, compliance audit and internal audit.
At the end of the course the students will:
1. To provide exposure on applicable regulations, legal responsibilities, ethical standards
and current issues facing the audit profession.
2. To provide exposure on the concepts of internal control system and the use of
computer assisted audit techniques in auditing a computrerised environment.
3. To provide exposure on statistical and non statistical audit sampling techniques.
4. To provide exposure on related issues in audit completion, group audit, internal audit,
related audit services and other services that an be provided by the public accounting
firms.
1. Evaluate the professional conduct and ethics of an auditor.
2. Explain the relationship between materiality and audit risk, and auditors’ liability.
3. Assess the significance of client’s IT and its implications on business activities and
audit process.
4. Evaluate audit findings, review subsequent events, contingencies and commitments
at the completion stage, evaluate the nature, trimming and extent of the group audit
procedures.
5. Perform audit related services other than financial statement audit such as audit of
prospectus, due diligence review, review services and compilation.
6. Explain the role of CAATS in audit work, the nature of internal audit and how internal
audit can be used to evaluate performance.
7. Discuss the current issues facing the auditing profession.
51
Course Assessment/
Evaluation
Course Contents/
Outlines
LEGEND:
Learning Levels
7. Knowledge
8. Comprehension
9. Application
10. Analysis
11. Synthesis
12. Evaluation
• Quizzes
• Assignments
Total
• Lecture
• Tutorial
Student Centred Learning
• Article review
• Case study
• Library search
• Project Presentation
Weeks
1
2
Topics
40 50%
35%
50-600%
100%
Learning
Levels
Codes of ethics for Auditors
1,2,3,4,5,6
Liability of Auditors
1,2
•
3-4
Materiality and Audit Work
1,2,3,4,5,6
5
• Effects of post balance sheet events
1,2,3,4,5,6
6
Group Audit
1,2
7
Using the work of others
1,2,3
8-9
Introduction to sampling
1,2,3
10
Computerised Information system (CIS)
11
Internal audit
12
Audit of Related Services
13
• Other Services
14
• Current issues of auditing
-
52
1,2,3,4,5,6
1,2,3
1,2
1,2
1,2
1. Arens, A.A., Elder, R.j. Beasley, M.S. Adapted by Faudziah Hanim Fadzil, Afza,
2.
3.
4.
5.
6.
7.
Status
Course Title
Course Synopsis
Course Objectives
Learning Outcomes
Rohami, and Nor Zalina (2005), Auditing and Assurance Services in Malaysia, An
Integrated Approach. Pearson Education, Kuala Lumpur. (S, T & S)
Arens, A.A., Elder, R.j. Beasley, M.S. Adapted by Susela Devi, Takiah Mohd.
Iskandar, Shaari Isa. Edited by Hasnah Haron (2003), Auditing and Assurance
Services in Malaysia, An Integrated Approach. Pearson Education, Kuala Lumpur.
(S, T & S)
Buckless, F.A, Beasley, M.S., Clover, S.M., Prawitt, D.TF. (2000), Auditing Cases,
McGraw-Hill. (M & M)
MIA by Laws (Undang-undang kecil) on Professional Conduct and Ethics (Kod
Etika MIA).
MIA (2001), Supplement to Malaysian Approved Standards on Auditing, Kuala
Lumpur, Malaysia, International Auditing Practices Statement. Companies Act
1965 and Accountant Act 1967.
Relevant approved accounting standards in Malaysia.
Relevant professional and academic journals.
Selected Issues in Auditing
Elective
This course is an advance course of Auditing I and Auditing II. It focuses on several
important and current auditing issues which will be discussed from articles in journals
and research papers. Students will be exposed to issues in the auditing such as public
confidence, ethics and integrity, corporate governance and accountability, assurance
services, forensic auditing and investigation, issues in internal auditing, issues in
information technology environment and environmental auditing.
1.
2.
3.
Have an advanced understanding of the auditors’ professional and societal role.
Understand the accountability, responsibility and liability of auditors.
Be aware of the current issues in auditing.
1.
elaborate on the auditors’ professional and societal role.
2.
analyse the accountability of auditors.
3.
debate and discuss the current issues in auditing.
• Assignment
• Quizzes
• Tests
Total
53
40%
60%
100%
Course Contents/
Outlines
• Lecture
• Tutorial
o Case study
Weeks
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
1
2-3
4-5
6 -7
Topics
•
Public confidence, ethics and integrity,
Auditors’ independence
•
Corporate governance, audit committee and
accountability
•
Assurance and non-assurance services
•
Forensic auditing and investigation
• Regulatory environment –national and
8 -9
international development
10 - 11
12
13 - 14
1.
2.
3.
4.
5.
6.
7.
Learning
Levels
1, 2
1, 2, 3, 4
1, 2, 3, 4
1, 2, 3, 4
1, 2, 3, 4
•
Issues in internal auditing
•
Issues in information technology
environment
1, 2, 3, 4
•
Social and Environmental auditing.
1, 2, 3, 4,
1, 2, 3, 4
Messier, William F. & Boh, M. (2004). Auditing and Assurance Services in
Malaysia. 2nd Edition, Mc-Graw Hill
Arens, Elder & Beasley. (2005). Auditing And Assurance Services. Prentice
Hall, Inc. 10th edition.
Malaysian Approved Standards on Auditing.
International Standards on Auditing (ISAs)
MIA By Laws on Professional Conduct and Ethics
Michael C. Knapp (2004). Contemporary Auditing: Real Issues and Case.
South-Western College Publishing, Thomson Learning 5th edition.
John L. Colley, Wallace Stettinius Jacqueline L. Doyle, George Logan. (2004).
What Is Corporate Governance? McGraw-Hill 1st edition
54
TAXATION
55
TAXATION COURSE OUTLINE
Status
Course Title
Course Synopsis
Taxation I
Major
Topics include tax chargeability for income derive from employment, dividend,
interest, rental, royalty and pension, taxation on business income, capital allowance
AND tax administration.
Course Objectives
1.
2.
3.
Learning Outcomes
1. Explain the system and its principles.
2. Compute individual income taxation.
3. Apply the principles of taxation to practical scenario in the context of
assessment, collection, and appeal.
To provide exposure on the tax system and its principles
To introduce students to the basic personal and business tax computation.
To demonstrate to students the application of tax principles to practical
scenario in the context of assessment, collection, and appeal.
• Quizzes
• Assignment/Group presentation
40%
60%
Total
Course Contents/ Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
100%
• Lecture
• Tutorials
Weeks
1
Topics
Basis of Malaysia income tax
• Objectives and Contribution to the Economy
• Sources of Revenue Law
• Types of Taxes
• Classes of Income
• Charging sections and scope of charge
56
Learning
Levels
1,2
5.
6.
Synthesis
Evaluation
2
Resident status for individual
• Determination of resident status under the
Income Tax Act
• The importance of Residence Status
1, 2, 3
3-4
Employment Income
• Difference between Income from Employment
and Income from Profession
• Basis Period for Employment Income
• Gross Income from Employment
• Allowable Expenses and Exemption
• Computation of adjusted and statutory
income
5-6
Investment income
• Dividend, Interest, Rental, Royalty, Premium,
Discount, Pension and Annuity
• Basis Period for Investment Income
• Allowable expenses and Exemption
• Computation of adjusted and statutory
income
7-9
Business income
• Scope of business income
• Deem derived Section 12
• Allowable expenses Section 33, 34(2), 34(6)
• Prohibited expenses Section 39
• Computation of tax
• Commencement of business
• Cessation of business
1, 2, 3, 4
10
Capital allowances
• QPE for plant and machinery
• Computation of IA, AA and accelerated
capital allowances
• Disposal (balancing charge and balancing
allowance)
1, 2, 3, 4
Relief and rebates
• Joint and Separate Assessment
• Types of relief
• Types of Rebates
• Computation of tax liability
3, 4, 5, 6
11-12
57
1, 2, 3, 4,
13
Partnership
• Types of partnership
• Provisional Adjusted Income and Divisible
Income
• Adjusted Income of a Partner
• Capital allowances
• Computation of tax liability
• Changes in the Partnership
14
Tax Administrations
• IRB agency Assessment and collection
branch and its function
• Types of return
• Responsibility of Employee and Employer
• Deemed assessment and appeal procedure
• Collection and Recovery
• Penalties and Offences
1.
2.
3.
4.
5.
6.
7.
Status
Course Title
Course Synopsis
3, 4, 5, 6
3, 4, 5
CCH Tax Editors (2006), Malaysian Master Tax Guide, 23`d Edition, CCH
Asia.
Choong Kwai Fatt (2006), Malaysian Taxation – Principles Malaysia:
InfoWorld.
Faridah Ahmad (2005), Fundamental of Malaysian Taxation, Pearson.
Faridah Ahmad (2006), Malaysian Tax Workbook, CCH.
Income Tax Act 1967.
jeyapalan Kassipilai (2004), A Comprehensive Guide to Malaysian Taxation
Under Self-Assessment, McGraw Hill.
Veerinderjeet Singh (2005), Malaysian Taxation: Administrative and
Technical Aspects, Revised 6`h Edition, Pearson Longman.
Taxation II
Major
This course covers all aspects of company taxation, investment incentives and indirect
taxes.
58
Course Objectives
Learning Outcomes
Course Assessment/
Evaluation
To provide exposure as well as to familiarize students with all aspects of company
taxation, investment incentives, and indirect taxes.
1. Compute and analyze the essential features for company taxation, RPGT, and
indirect taxation.
2. Apply and evaluate tax incentives for reinvestment allowance, tourism industry.
3. Compute dividend franking balances for the company and recommend the most tax
efficient for dividend payment.
4. Compute, contrast and justify the relevant tax incentives.
5. Compute and advise withholding tax application.
6. Determine and suggest the basis period of company in relation to commencement
and change of accounting period.
7. Translate the profit and loss into tax chargeability.
• Quizzes
• Assignment/Group presentation
40%
60%
Total
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
100%
• Lecture
• Tutorials
Weeks
Topics
1
Basis period
• Determination test for non company and company
• Commencement of business
• Changes in accounting date
• Computation of adjusted income and capital
allowance
2-3
Capital allowances
• Types of industrial buildings
• Determination of QBE
• Computation of IBA and disposal of IB
59
Learning
Levels
1,2, 3
1, 2, 3, 4
•
•
Agriculture allowance
Implication of controlled transfer in a related party
transfer
4-6
Corporate tax
• Distinction of accounting income and taxation
income
• Translation form P&L to adjusted income
• Taxable income and capital receipt
• Tax allowable, non allowable, double deduction
• Donation available to company tax computation
• Self assessment for company
7
Withholding Tax and Double Taxation Agreement
• Concepts and definition
• Income subject to Withholding Tax Provisions
• Exemptions
• Non compliance of Withholding Tax Provisions
• DTA and concept of PE
• Unilateral and Bilateral credit
8-9
10-12
13
Real property gain taxes for individual and
company
• Principle and scope of tax
• Chargeable assets, chargeable person
• Computation of chargeable gain and allowable
losses
• Exemption
• Computation of RPGT payable
Investment incentives
• Re-investment Allowances
• Tourism incentives
• Double deduction available for manufacturing and
service sector
• Promotion of export industries
Indirect taxes
• The function of Royal Custom Dept.
• Scope of tax
• Taxable person
• Tax rate and computation
• Exemption and refunds
• Offences and Penalties
60
2, 3, 4, 5
1, 2, 3, 4
2, 3, 4
2, 3, 4
14
materials)
Status
Course Title
Dividend and imputation system
• Imputation system
• Section 108 of Income Tax Act 1967
• Penalty for non-compliance
• Dividend income and exempt dividend
• Taxation of shareholders
3, 4, 5
1.
2.
3.
4.
5.
CCH Tax Editors (2006), Malaysian Master Tax Guide, 23`d Edition, CCH Asia.
Choong Kwai Fatt (2006), Malaysian Taxation – Principles Malaysia: InfoWorld.
Faridah Ahmad (2006), Malaysian Tax Workbook, CCH.
jeyapalan Kassipilai (2004), A Comprehensive Guide to Malaysian Taxation Under
Self-Assessment, McGraw Hill.
6. Promotion of Investment Act 1986.
7. Real Property Gain Tax Act 1976.
8. Sales Tax Act 1972.
9. Service Tax Act 1975.
10. Veerinderjeet Singh (2005), Malaysian Taxation: Administrative and Technical
Aspects, Revised 6`h Edition, Pearson Longman.
Taxation III
Elective
Course Synopsis
This course covers advanced aspects of real property gain tax, tax incentives, tax
planning, tax audit and investigation and Islamic financing on muamalat transaction.
Course Objectives
To enable the students to plan, analyze and evaluate various tax planning schemes and
other advanced aspects of taxation.
Learning Outcomes
At the end of the course, students should. be able to:
1. Compute the more advanced aspects of RPGT in relation to individual and
corporate entities.
2. Compute, evaluate and apply tax incentives on pioneer status, ITA and
infrastructure allowance.
3. Design, evaluate and recommend tax planning strategies for individual and
companies.
4. Compare and contrast tax audit and investigation and to compute unreported
income.
5. Compute tax liability for deceased person's estate and its executor and trust.
6. Analyse the implication of Labuan IOFC in relation to international business.
7. Compute and evaluate tax assessment of REITS and its profit repatriation to
shareholders.
Course Assessment/
Evaluation
• Project/Presentation
61
40%
60%
Total
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
100%
• Lecture
• Tutorial
o Case study
Weeks
Topics
Learning
Levels
1-2
Real property gain taxes-advanced aspects
• Para 3(b), Para 17, 19 no gain no loss situation
• Real property company
1,2, 3
3-4
Tax incentives – advanced aspects
• Pioneer status
• Investment tax allowance
• Infrastructure allowance
• Group relief
3, 4, 5
Weeks
Topics
5
Tax planning for individual
• Dual employment contract
• Remuneration package
Tax planning for company
• Commencement and cessation
• Current year loss
• Utilization of unabsorbed losses
• Dividend planning
• Asset acquisition (leasing and hire purchase)
• Debt/equity financing in a company
6
7
Restructuring of company
• Tax planning techniques available
o Management fees
o Dividend
o Transfer pricing
• Reorganization of business within group
Acquisition of business/transfer of business
Acquisition of company’s share
• Real property gain tax and stamp duty
exemptions
• Sales and service tax implications
62
Learning
Levels
3, 4, 5
3, 4,5, 6
2, 3, 4
1.
2.
8
Tax audit
• Types of audit
• Audit compliance
• Audit process
• Selection criteria
• Assessment raised and penalties
9
Tax investigation
• Responsibility of tax officer and taxpayer
• Surrendering of documentation to tax
investigation officer
• Assessment raised and penalties
10
Labuan International Offshore Financial Centre
• Definition of Offshore business activities
• Accessibility and incentives
• Tax administration
• Double tax agreement
3, 4, 5
11
Real Estate Investment Trust
• Importance of REITS to company and
individual
• Definition
• Incentives on REITS
• Computation of income tax payable
• Dividend distribution to unit holder
3, 4, 5
12
Estate
• Responsibility of executor and deceased
person
• Treatment of income and expenditure
• Tax computation
3, 4, 5
13
Trust
• Types of trust
• Tax computation and distribution to
beneficiaries
3, 4, 5
14
Islamic financial instrument on muamalat
transactions
2, 3, 4
Accounting Journals.
All Malaysian Taxes Cases, Sweet and Maxwell, London.
63
2, 3, 4
3, 4, 5, 6
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
Course Title
CCH Tax Editors (2006), Malaysian Master Tax Guide, 23`d Edition, CCH Asia.
Choong Kwai Fatt (2006), Malaysian Taxation – Principles Malaysia: InfoWorld.
Jeyapalan Kassipilai (2004), A Comprehensive Guide to Malaysian Taxation
Under Self-Assessment, McGraw Hill.
Malaysian Law Journals.
Promotion of Investment Act 1986.
Public Rulings and Guidelines issued by the Inland Revenue Board.
Real Property Gain Tax Act 1976.
Sales Tax Act 1972.
Service Tax Act 1975.
Veerinderjeet Singh (2005), Malaysian Taxation: Administrative and Technical
Aspects, Revised 6`h Edition, Pearson Longman.
Yearly Budget commentary issued by MIA, MIT and MICPA.
Selected Issues in Taxation
Status
Elective
Course Synopsis
This course is an extension to principles of taxation and advanced taxation. First two
chapters will cover Malaysian budget and its effect towards economy as well as
characteristics of good taxation system. Among other selected issues surrounding
Malaysia are self-assessment system and e-filing. Issues related to the international
taxation which include transfer pricing and e-commerce will also be discussed. Lastly,
additional new issues such as Islamic Taxation and Goods and Service Tax (GST)
would provide students with an updated knowledge in taxation.
The objectives of the course are to:
1.
explain the impact of Malaysian budget to the economy as a whole.
2.
expose the students to the international taxation issues.
3.
explain the assessment and characteristics of good taxation system.
4.
discuss other taxation issues thoroughly.
Course Objectives
Learning Outcomes
1. describe the characteristics of good taxation system.
2. analyse the effects of each Malaysian budget to the economy.
3. analyse international taxation issues in detail.
4. analyse and synthesise new taxation issues.
• Assignment
64
60%
•
•
Quizzes
Tests
Total
Course Contents/
Outlines
• Lecture
• Tutorial
o Case study
Weeks
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
40%
100%
Topics
Learning
Levels
1-2
•
Malaysian Budget
1, 2
3-4
•
Characteristics of good tax system
1, 2, 3, 4
5-6
•
Malaysian tax issues
1, 2, 3, 4
1, 2, 3, 4
7-8
•
International taxation issues
9 - 10
•
Comparative taxation issues between
Malaysia and other countries
1, 2, 3, 4
11 - 12
•
Other taxation issues
1, 2, 3, 4
13 - 14
•
1.
1.
2.
3.
4.
5.
6.
Presentations
1, 2, 3, 4, 5, 6
Choong Kwai Fatt. Malaysian Taxation - Principles and Practice.11th Edition.
2005. Infoworld.
U.S Government Accountability Office (GAO).
CCH Tax Editors. Malaysian Master Tax Guide. 19th Ed. 2003. CCH Asia Ltd.
Malaysian Budget 2000 - 2006.
Malaysian Institute of Taxation publications.
Selected taxation and accounting journals.
65
66
Bidang Organisasi dan Pengetahuan Perniagaan
1.
2.
3.
4.
5.
6.
7.
Economics and Business Environment
Mangement and Strategic Decision Making
Marketing
Quantitative Methods
67
BUSINESSS AND COMMERCIAL LAW
68
BUSINESS AND COMMERCIAL LAW COURSE OUTLINE
Course Title
Status
Course Synopsis
Course Objectives
Company Law
Major
Business organization and trade industries play an important role in achieving
and stimulating economic success in the technological era of Malaysia. Therefore,
graduates are expected to be equipped with knowledge and skills in. respect of
theoretical, practical and legal dimension of business organization. Accordingly,
this course intends to introduce essential company rules and regulations to help
them managing business organization dynamically and efficiently.
3.
4.
5.
Learning Outcomes
To inculcate the students with relevant statutory provisions and case laws in
Company Law.
To expose students with several aspects. of Company Law both under
common law and also Islamic law which subsequently may regulate their
professional careers in reality.
To examine whether there is any loopholes in the law and to study the latest
issues arise pertaining to the company activities.
7. Apply the principles of company law as an important governance of business
entities.
8. Compare the principles of company law from both Sharj'ah and conventional
perspectives.
9. Develop an ability to identify the pertinent sources of law (statutes or/and case
laws) applicable to specific problem in company activities.
Course Assessment/
Evaluation
• Quizzes
• Assignment
• Case review
Total
• Lecture
• Tutorial
o Analysis on the cases laws/relevant provisions from the
69
60%
40%
100%
Course Contents/
Outlines
statutes
Weeks
Topics
1
Business Organization
• Sole Proprietorship
• Partnership
• Company
2
Classification of Company
• Limited and Unlimited Company
• Public and Private Company
• Related Company
3
Company as a Corporation
• Concept of Incorporation
• Effects of Incorporation
o Separate Legal Entity/Veil of Incorporation
• Ability to sue and be sued
• Ability to own propert
• Perpetual Succession
o Lifting the Veil of Incorporation
4-5
Constitution of Company
• Memorandum of Association
• Statutory Requirement
o Alteration of Memorandum
o Doctrine of Ultra Vires
• Article of Association
o Statutory Requirement
o Alteration to Article
6-7
Officers of Company
• Appointment
• Qualification
• Disqualification
• Removal
• Duties
• Company Secretary
• Appointment
• Qualification
• Auditor
• Appointment
• Qualification
8
Membership of Company
• Rights of Members
• Protection of Minority Shareholders
70
9
Meetings
• Types of Meetings
• Notice of Meetings
• Conduct of Meetinos
10-11
Shares
• Nature of Shares
• Classes of Shares
• Capital Structure
• Variation of Class Rights
• Issues and Allotment of Shares
• Transfer and Restriction of Shares
12
Debentures
• Charges
• Fixed
• Floating
• Priority of Charge
13-14
Winding Up
• Voluntary Winding up Compulsory
• Winding up Liquidator
• Appointment
• Qualification
• Disqualification
• Reconstruction of Company
• Takeover and Mergers
1.
2.
3.
4.
Companies Act (Malaysia) 1 965.
Krishnan Arjunan & Low Chee Keong (1995), Understanding Company Law
in Malaysia, LBC Information Services.
Mohd. Ma'sum Billah (2002), Manual of Company Law, Univision Press, KL.
Walter Woon(1997), Company Law, Ed_ Utopia Press Ltd.
BUSINESS AND COMMERCIAL COURSE OUTLINE
Status
Course Title
Course Synopsis
Commercial Law
Major
This course is meant to expose to the students the general overview on the commercial
legal environment in Malaysia. Firstly, it will discuss the Malaysian legal system covering
the sources or laws, separation or powers, administration or justice,' application of
English law and the position of Shari'ah law.
Secondly, this course will inculcate the- basic understanding in the law or .contract as
71
the governing principles in all commercial transactions. This topic comprises the nature
and legal consequences of contract, formation of contract, _Iegal capacity, performance
of contract, breach of contract and remedies. The Shartah principles of contract are also
discussed in order to instil an analytical understanding in this important topic.
The third part of the course will specifically discuss relevant laws regulating commercial
activities encompassing the sale of goods, hire-purchase; agency, employment and
consumer protection. The law on monetary instruments, banking and insurance are also
included since such commercial activities are also commonly practiced in. Malaysia.
The coverage of these topics however will be very minimal since the course aims to
provide the students with general guidelines to these commercial transactions.
Course Objectives
1.
2.
3.
4.
Learning Outcomes
Course Assessment/
Evaluation
To provide an overview of the Malaysian legal system.
To equip the students with a basic understanding of the commercial laws in
Malaysia.
To expose to the students on how to refer and apply the laws when they are
involved in the commercial transactio·ns.
To study the Shari'ah principles regulating commercial transactions and compare
to that of conventional dealings.
1. Discuss the Malaysian legal system and the application of laws in some
commercial sectors.
2. Explain principles of contract as the core of commercial transactions.
3. Identify the pertinent sources of law (statutes orland case laws) applicable to
specific commercial problem.
4. Compare the principles of commercial laws from both Shari'ah and conventional
perspectives.
• Quizzes
• Assignment
• Case review
Total
Lecture
Tutorial
o Analysis on the cases laws
Weeks
Topics
•
•
•
Course Contents/
Outlines
1
Introduction to the Malaysian Legal System
• What is law
72
60%
40%
100%
•
•
•
•
•
•
Classification of law
Sources of law
Separation of powers
Administration of Justice
Application of English Law
Introduction to Shari’ah Law
2
Law of Contract
• Introduction
o Definition & Elements of contract
o The law applicable-Contract Act 1950
• Formation of contract
o Offer & Invitation to Treat
o Acceptance
o Intention to create Legal relation
o Consideration
3
Parties to the Contract
• Capacity to Contract
• Factors that may affect free consent
• Valid, void and voidable contract
4
Discharge of Contract
• Performance of Contract
• Breach of Contract
• Remedies for Breach of Contract
5
Law of Contract in Shari’ah
• Definition of ‘Aqd
• Legality of ‘Aqd
• Elements of ‘Aqd
o Offer (Ijab)
o Acceptance (Qabul)
o Session of contract (majlis ‘Aqd)
o Subject matter (ma’qud ‘alaih)
• Termination of ‘Aqd
6-7
Sale of Goods
• Nature & Elements of Sale of Goods contract
• The law applicable
• Scope of Sale of Goods Act 1957 (SOGA)
• Formation of Contract of sale
o Formalities
73
•
•
•
•
o Parties to Contract of Sale
o Offer & Acceptance
o Price
o Subject matter
Implied Terms under SOGA
Passing of Property
o Specific & uncertain goods
o When risk passes
o Furstration
Passing of Title: Nome Dat Rule
o General rule
o Exceptions to “Nemo dat quod non habet” Rule
Remedies for breach of contract of sale
8
Sale of Goods in Shari’ah (Bay’)
• Nature & Legality of Bay’
• Elements & Conditions of Bay’
9
Hire-Purchase
• The Law applicable- Hire-Purchase Act 1967 (HPA)
• Definition of hire-purchase agreement
• Goods under the First Schedule of HPA
• Goods under the First Schedule of HPA
o Hirer
o Owner
o Dealer
o Guarantor
• Repossession
10
Islamic Hire-Purchase (Al-Ijarah Thumma Al-Bay’)
• Definition & Legality
• Islamic hire-purchase (AITAB) as a mode of financing
Consumer Protection Law
• Manufacturer’s Liability
• Comsumer’ Rights
• The Consumer Protection Act 1999
• Exemption Clauses
• Consumer Lawa form Shari’ah perspection-Doctrine of Khiyar alAyb
11
Law of Agency
• Creation of Agency
• Rights and Duties of an Agent
• Agent and the Third Party
• Termination of an Agency
• Agency from Shari'ah Perspectives- Concept of 01Wakalah
12
Monetary Instruments
• The law applicable- Bills of Exchange Act 19_49 (BOE)
• Definition and Types of monetary instruments
74
• Characteristics and function of monetary instruments
13
Islamic Banking & Finance
• Development and Principles of Islamic banking
• Islamic banking products
• Types of Takaful Business
• Differences between Islamic banking and conventional banking
system
• Some selected legal issues
14
Islamic Insurance (Takaful)
• Nature and Development of Takaful
• Principles of Takaful
• Types of Takaful
• The Shari’ah Supervisory Council
• Differences between Takaful and conventional insurance
• Some selected legal issues in Takaful
Statutes:
1. Bills of Exchange Act 1949
2. Consumer Protection Act 1999
3. Contracts Act 1 950
4. Hire-Purchase Act 1967
5. Islamic Banking Act 1983
6. Sale of Goods Act 1957
7. Takaful Act 1984
Books:
1.
2.
3.
4.
5.
6.
7.
Abdullah Alwi Hassan (1992), Sales and Contracts in Early Islamic
Commercial Law, Islamic Research Institute,
International Islamic
University, Islamabad. International Islamic University, Islamabad.
Ahmad Hidayat Buang (2000), Studies in Islamic Law of Contracts: The
Prohibition of Gharar, International Law Book Services, Kuala Lumpur.
Ala' Eddin Kharofa (1997), Transaction in Islamic Law, AS Nordeen.
Beatrix Vohrah, Wu Mih Aun (2000), The Commercial La-w of Malaysia,
Longman, Kuala Lumpur.
Islamic Banking Practice from the Practitioner's Perspective (1994), Bank
Islam Malaysia Berhad, Kuala Lumpur.
Lee Mei Pheng (2005), General Principles of Malaysian Law. 5th Edition,
Penerbit Fajar Bakti Sdn. Bhd. Kuala Lumpur.
Syed Ahmad S A Alsagoff (1996), Principles of the Law of Contract in
75
8.
9.
10.
11.
12.
13.
14.
Malaysia, tv1a.layan Law Journal, Kuala Lumpur.
Takaful (ls:amic Insurance): Concept and Operational System from the
Practitioners' Perspective (1996), BIMB Institute of Research and Training,
Kuala Lumpur.
Wan Arfah Hamzah, Ramy Bulan (2003), An Introduction to The Malaysian
Legal System, Fajar Bakti, Kuala Lumpur.
Ahmad Mohamed Ibrahim (2000), The Administration of Islamic Law in
Malaysia, Institute of Islamic Understanding Malaysia, Kuala Lumpur.
Lam Sinn Hui (1006), Commercial Law (students’ Companion Law Series),
International Law Book Services, Kuala Lumpur.
Lee Mei Pheng, Detta Samen (1997), Commercial Law in Malaysia, Malayan
Law Journal, Kuala Lumpur.
Liaquat Ali Khan Niazi (1991), Islamic Law of Contract, Research Cell, Dyal
Sing Trust Library, Lahore.
Shaik Mohd. Noor Alam (2000), Undang-undang Komersil Malaysia, Dewan
Bahasa dan Pustaka, Kuala Lumpur.
Articles:
1. Mohd. Daud Bakar (1996), “Contract of Exchange in Islamic Law of
Transactions as Applied in Interest-Free Banking System”, paper presented
at Seminar on Shari’ah and Legal Aspect of Islamic Banking Practice, Kuala
Lumpur, 29-30th May 1996, pp. 1-34.
2. Affifuddin Omar (1995), “Development of Islamic Banking in Malaysia”, New
Horizon, February 1995, p. 12-13.
3. Mohd. Daud Bakar (2000). “The Problem of Risk and Insurable Interest in
Islamic Takaful: A Jurispridential Analysis”, paper presented at the 4th
International Conference on Islamic Economics and Banking, Loughborough
University, United Kingdom, 13-15 August 2000, pp. 179-192.
4.
5.
Mohd. Ma’sum Billah (1997), “A Model of Life Insurance in the
Contemporary Islamic Economy”, Arab Law Quarterly Volume 12, Number
3, March 1997, Pages: 287 – 306 Brill Academic Publishers.
Rustam Idris (1994), “Towards Islamic Banking: The Malaysian ExperienceIll”, New Horizon, September 1994, p.9.
76
FINANCE, FINANCIAL MARKET AND FINANCIAL
MANAGEMENT
77
FINANCE, FINANCIAL MARKET AND FINANCIAL MANAGEMENT COURSE OUTLINE
Status
Course Title
Course Synopsis
Course Objectives
Core
This course is focuses on the basic principles and techniques in making financial
decisions. It covers both the concepts of financial management as well as the
applications of financial techniques as tools for making decisions. The topics covered
include financial statements analysis, financial forecasting and planning, working capital
management, risk and return relationship, short- and long-term financing, time value of
money and its applications, capital structure policy, mergers and acquisition and risk
management.
1.
2.
3.
Learning Outcomes
Course Assessment/
Evaluation
To introduce students to the various aspects of financial management.
To equip students with the relevant knowledge that is essential in making financial
decisions.
To enable students to apply the appropriate techniques in making decisions..
1. Identify the goal of a firm and the role of a financial manager.
2. Analyse the financial performance of a company.
3. Apply the concept of time value of money.
4. Calculate the expected rate of return.
5. Manage the working capital.
6. Perform capital budgeting analysis.
7. Analyse the firm’s ability to pay dividend.
8. Evaluate the sources of financing.
9. Analyse the merger and acquisition cases.
10. Perform basic hedging
1st Level
• Assignments
Total
nd
2 Level
• Case study
Total
78
40%
60
100%
50%
50
100%
Course Contents/
Outlines
LEGEND:
Learning Levels
13. Knowledge
14. Comprehension
15. Application
16. Analysis
17. Synthesis
18. Evaluation
• Lecture
• Student-centred learning
o case study
Weeks
1
Topics
Introduction to Financial Management
• What is finance?
• Goal of the firm
• Legal forms of business org
• Roles of the financial manager
• Financial markets and institutions
Learning
Levels
1,2
Analysis of Financial Statements
• The needs of financial statements
• Income statement, balance sheet, statement of
retained earnings and cash flow statement
• Understand the financial ratios
• Trend analysis
• Cross-sectional analysis
• Common-size analysis
• DuPont Analysis
• Limitations to ratio analysis
2
Financial Forecasting and Planning
• Sales forecast
• Percent of sales method
• DFN model
• Pro forma financial statements
4
3
Working capital management and short-term
financing
• Importance of working capital
• Working-capital management and risk-return
trade-off
• Managing current assets and current liabilities
• Risk-return trade-off in managing working capital
• Strategies in working capital mgmt.
• Cash conversion cycle
• Sources of short-term financing
• Cost of short-term financing
4
4
Risk and Return
• Rate of return in the financial markets
3
79
•
•
•
•
•
•
•
Measuring the expected rate of return of a security
Measuring security risk
o Standard deviation
o Coefficient of variation
Risk and diversification
Types of risks
o Systematic risks
o Unsystematic risks
Measuring systematic risks
Measuring expected rate of return of a portfolio
Effects of inflation on rate of return
5
Time value of money
• The concept of time value of money
• Simple interest and compound interest
• Future and present value
• Periodic compounding
• Effective and nominal interest rate
• FV and PV of an ordinary annuity and annuity due
• PV and PV of uneven cash flows
• Perpetuity
• Loan amortization
3
6
Bond Valuation
• Valuation concept
• Intrinsic value
• Characteristics and types of bonds
• Bond valuation
• Yield to maturity
• Determinants of the price of bonds.
4
7
Stock Valuation
• Fund raising in the capital market
• Features of preferred stock
• Preferred stock valuation
• Preferred stockholders’ expected rate of return
• Characteristics of common stock
• Common stock valuation
• Common stockholder’s expected rate of return
4
8
Cost of Capital
• Definition and cocepts of costs of capital
• Determining individual costs of capital
o Bond
o Preferred Stocks
o Common Stocks
80
1,2
•
•
•
o Unsystematic risks
Weighted average cost of capital
Weighted Marginal cost of Capital
Making investment Decision
9
Capital budgeting
• Introduction to Capital Budgeting
• Payback Period
• Discounted Payback Period
• NPV
• Profitability
• IRR
• IRR
• Complications in Capital budgeting: Capital
rationing and mutually exclusive projects
• Relevant cash flow
• Initial Outlay
• Operating cash flow
• Terminal cash flow
• Replacement and expansion of projhect
• Decision Maling in capital budgeting
• Capital budgeting decision under uncertainty
6
10
Long-term financing
• Sources of long-term financing
• Conventional
o Internal (owner’s contribution, retained
earnings
o External ) (Debt., Equity)
• Non-conventional
o External
• Advantages and Disadvantages
• Process of fund raising
o Primary Market
o Secondary market
o Role of Merchant Bank
• Warrants
• Leasing
• Venture Capital
• Joint venture/Strategic alliance
6
11
Leverage and Capital Structure
• Business and Financial Risk
• Break-even Analysis
• Operating Leverage
• Combined Leverage
6
81
•
•
•
•
12
13
14
1.
2.
3.
4.
•
•
•
Introduction to Capital Structure
Theories of capital structure
o Irrelevance of capital structure under M & M
o Bird-in-the-hand
o Tax imputation
Factors affecting capital structure
Conventional
o Tax shields
o Agency Costs
o Bankruptcy costs
Pecking Order theory
Optimal Capital Structure
EBIT-EPS Analysis
Dividend Policy
• The MM theory of Irrelevance of Dividend Policy
• Conventional
o The impact of tax and issuance cost on
dividend policy
o The impact if dividend on expected rate of
return
• Other theories of dividend policy
o Bird-in-the-hand
o Tax Preference
• Factors affecting dividend policy
Mergers and acquisition
• Theory and process of mergers and acquisitions
• Valuation in M & A: Tools and Application
o Bird-in-the-hand
Risk management
• The differences between cash/spot and
derivatives markets
• Different types of derivatives
o Forward contract
o Futures contract
o Options
• Applications of derivatives instruments
6
6
3
Brealey, A.R. and Myers, C.S. (2000), Principles of Corporate Finance, 8th
Brigham, F.E. and Houston, J. (2004), Fundamentals of Financial Management,
10th Edition, Dryden Press.
Peterson, P.P. (1994). Financial Management and Analysis, International
Petty, J.W., Keown, A.J. Scott, D.F. and Martin, J.D. (20010, Basic Financial
Management, 8th Edition, Prentice Hall International Edition.
82
5.
Course Title
Status
Course Synopsis
Course Objectives
Corporate Finance
Core
This course discusses on corporate financial objectives and its functions. It also
emphasizes on investment, financing and dividend decisions and finally focuses on
mergers and acquisitions of companies. At the end of the course, the students should be
able to explain the principles and functions of corporate finance define and apply the three
types of corporate finance decisions and finally explain the justification and motives behind
merger and acquisitions.
1.
2.
3.
4.
Learning Outcomes
Course Assessment/
Evaluation
Weston and Brigham (19930, Essentials of Managerial Finance, Dryden Press.
To expose students to the principles and basic aspects in corporate finance.
To expose students with the financing and investment decision made by the
management of companies in pursuit of corporate goals.
To create an ability in applying the financial tools in corporate finance decisionmaking.
To expose students to the mergers and takeovers in corporate world.
By the end of the course, students should be able to:
1.
describe the principles and basic aspects in corporate finance.
2. apply applying the financial tools in corporate finance decision-making.
3. define and apply the three types of corporate finance decisions
4.
identify the justification and motives behind merger and acquisitions.
• Quizzes
• Assignment
Total
83
50%
50%
100%
Course Contents/
Outlines
• Lecture
• Tutorial
o Case study
* Presentation
Weeks
1
• Introduction to corporate finance
2
• Risk and Return Analysis
3-4
• Investment Appraisal –Application and Risk
5-6
o Short -Term and Medium -Term Financing
7-8
• Long -Term financing
9-8
• Capital Structure
10-11
12-13
14
Recommended
References
materials)
1.
2.
3.
Topics
• Dividend Policy
• Mergers and Takeovers
• Presentations
Render, Barry & Stair, M. Ralph Jr (2003). Quantitaive
Analysis For Management, 8th Edition. Upper Saddle River,
New Jersey : Prentice Hall.
Hiller dan Hiller (2004). Introduction To Management Science,
1st Edition. Singapore : Mc GrawHill.
Taylor III, W. Bernard (2004). Introduction To Management
Science, 8th Edition. Englewood Cliffs, New Jersey : Prentice
84
Learning Levels
1, 2
1, 2, 3
1, 2, 3, 4
1, 2, 3, 4
1, 2, 3, 4
1, 2, 3, 4, 5, 6
1, 2, 3, 4, 5, 6
1, 2, 3, 4, 5, 6
1, 2, 3, 4, 5. 6
4.
5.
Course Title
Status
Hall.
Mathur, Kamlesh & Solow, Daniel (1994). Management
Science, 1st Edition.
Englewood Cliffs, New Jersey :
Prentice Hall.
Muhammad Ezanee Hassan, Arawati Agus dan June M.L.
1991. Introduction to Sains Pengurusan. Kuala Lumpur:
Dewan Bahasa dan Pustaka.
Securities Analysis and Investment Management
Elective
Course Synopsis
This course exposes students to investments within financial asset. This courses stresses
on the basic investment security analysis, managing portfolio and analyzing company’s
risks. This course will also explain how to evaluate securities such as bonds, shares, and
derivatives. As for portfolio management, company analysis and industry analysis will be
exposed to students. At the end of this course, students are able to explain and apply
their knowledge to invest in financial asset. Students are also able to work in group to
perform a company’s financial statement analysis for decision making in investment.
Course Objectives
1. Provide and enhance the understandings on investment management and security
analysis.
2. Posses’ knowledge on the securities evaluation techniques for the purpose of
investment.
3. Understand an effective and eficient investment management method.
Learning Outcomes
Course Assessment/
Evaluation
1. Identify the appropriate investment management security analysis techniques.
2. Identify the evaluation and securities purchasing techniques.
3. Apply an accurate method and investment management techniques.
• Assignment
• Quizzes
Total
• Lecture
• Tutorial
85
50%
50%
100%
•
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
o Case study
o Presentation
Weeks
Topics
Learning
Levels
1
• Introduction to investment
1, 2
2
• Equity market in Malaysia
1, 2
3
• Return motives and risks
1, 2, 3, 4
1, 2, 3, 4
4
•
5
•
Ordinary Shares evaluation : Equity
1, 2, 3, 4
6
*
Economy analysis, Industry analysis
1, 2, 3, 4
Long term securities evaluation
(Mid-semester test)
7
Economy analysis, Industry analysis
1, 2, 3, 4
8
Company analysis, Technical analysis
1, 2, 3, 4
9
Analysis of Derivatives Securities
1, 2, 3, 4
10
Portfolio Analysis
1, 2, 3, 4
11
Capital Market Theory
1, 2, 3, 4, 5, 6
12
Organizing Portfolio and Performance evaluation
1, 2, 3, 4, 5, 6
13
14
Comprehensive Case Study
Revision
86
1, 2, 3, 4
1.
2.
3.
4.
Donald, E. Fisher, Ronald, J. Jordan (1987) Security Analysis and Portfolio
Management, 4th Edition, Prentice Hall.
Charles, P. Jones (2002) Investment, 8th Edition, John Wiley & Sons. Haim Levy,
Thierry Post (2005) Investment, Prentice-Hall
Frank K. Reilly, Keith C. Brown (2000), Investment Analysis and Portfolio
Management, 6th Edition Dryden Press.
Frederic S. Mishkin, Stanley G. Eakins (2003) Financial Markets and Institutions. 4th
edition. Addison Wesley.
BUSINESS ETHICS AND CORPORATE GOVERNANCE
87
BUSINESS ETHICS AND CORPORATE GOVERNANCE COURSE OUTLINE
Status
Course Title
Core
Course Synopsis
The course provides an understanding of the underlying ethical theories and
philosophies, and values in individual, organisational, professional and societal setting.
The focus will be on the practical development of skills needed to deal with ethical issues
so as to be able to conduct one self ethically at all time. The application of these ethical
principles is best discussed within the framework of good practice of corporate
governance.
Course Objectives
1.
2.
3.
To interpret theories, concepts and philosophy of business ethics and corporate
governance to students.
To apply the principles to ethical problems that arises within the business
environments.
To enable students to promote good ethical values and business practices.
Learning Outcomes
1. To demonstrate the comprehension of theories, concepts and philosophy ethics
and corporate governance.
2. To recognize the ethical and governance issues that is critical in the business
environment.
3. To identify and analyse alternative courses of action relating to ethical dilemmas
through moral reasoning.
4. To evaluate the impact of each alternative on the stakeholders.
5. To justify the most appropriate course of action.
Course Assessment/
Evaluation
• Quizzes
• Case study
• Project paper/Presentation
40-50%
Total
• Lecture
• Tutorial
o Case study (Any related cases including current issues)
o Debate - ability to articulate ideas
o Presentation/Project
o Role play
o Written review (e.g. movies, news and etc.)
88
50-60%
100%
BUSINESS ETHICS AND CORPORATE GOVERNANCE COURSE OUTLINE
Weeks
Course Contents/
Outlines
1
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
Topics
Understanding Business Ethics
Learning
Levels
1
2-3
Moral Reasoning in Business
(i.e. Utilitarian Theory, Kantian Theory, Islamic/
Religious Perspective, Sustainability development in
economy, social and environment)
1, 2, 3, 4
4-5
Ethical Framework for Business Environment
(i.e. Stakeholders Impact Analysis, Ferrel Fraedrich)
1, 2, 3, 4, 5
6-7
Guidelines of Code of Ethics
8-9
Corporate Governance
• Theories (i.e. Agency Theory, Stewardship
Theory, Stakeholders Theory)
• Structure of Corporate Governance
2, 3, 4
10-12
Development of Corporate Governance
(i.e. Cadbury Committee, Greenburg Committee,
Bradbury, Sarbanes Oxley Act)
2, 3, 4
3, 4,5, 6
Framework of Corporate Governance in Malaysia
• Institutional
• Regulatory (i.e. Bursa Malaysia Bhd, Securities
Commission, CCM, MASB, MICG)
• Statutory
Code on Corporate Governance
3, 4, 5, 6
• Responsibility of BOD - Shareholders values
• Ethical
Beauchamp, T.C. and Bowie, N. E. (2004), Ethical Theory and Business, 7th
Edition, Pearson Prentice Hall, New Jersey.
Boatright, J.R. (2003), Ethics and Conduct of Business, 4th Edition, Prentice Hall,
New Jersey.
Brooks, L.J. (2000), Business and Professional Ethics for Accountants, South
Western College Publishing, Ohio.
Clarke, T. (2004), Theories of Corporate Governance, Routledge, London.
Condossy, R. and Sonnenfeld, J. (2004), Leadership and Governance from the
Inside-out, John Wiley and Sons.
Cowan, N. (2004), Corporate Governance That Works, Prentice Hall.
De George, R.T. (1999), Business Ethics, 5th Edition, Prentice Hall, New Jersey.
13-14
materials)
1.
2.
3.
4.
5.
6.
7.
89
8.
9.
Ferrel, O.C., Fraedrich, J and Ferrel, L. (2000), Business Ethics: Ethical Decision
Making and Cases, 4th Edition, Houghton Mifflin Company Boston, USA.
Fritzhe, D.J. (1997), Business Ethics: A Global and managerial Perspectives,
McGraw Hill, Singapore.
ECONOMICS AND BUSINESS ENVIRONMENT
90
ECONOMIC AND BUSINESS ENVIRONMENT COURSE OUTLINE
Status
Course Title
Principles of Microeconomics
Core
Course Synopsis
This course is designed for the first year students and its goal is to provide fundamental
knowledge of the principles governing the behavior of economic agents and their
application in the analysis of economic issues and solving problems.
Course Objectives
1.
2.
To provide fundamental knowledge of the principles that is the basis of solving the
economics problems of the society.
To provide an elementary analysis of the role of market, government and Islamic
ethics in solving basic economic problems.
Learning Outcomes
1. Explain the basic concepts and theories of microeconomics.
2. Demonstrate the economic way of thinking required in reasoning the real world
issues by applying the principles learned in the course.
3. Demonstrate the basic skills required to pursue further courses in economics or
business.
4. Distinguish between Islamic economic principle and conventional economic
principles.
Course Assessment/
Evaluation
• Quizzes
• Assignments
50%
Total
Course Contents/
Outlines
LEGEND:
Learning Levels
• Lecture
• Tutorials
o Case study
o Problem solving
1
The Nature and Method of Economics
• The Economic Perspective
• Why Study Economics
• Economic Methodology
• Positive and Normative Economics
• Pitfalls of Objective Thinking
91
50%
100%
1.
2.
3.
4.
5.
6.
Knowledge
Comprehension
Application
Analysis
Synthesis
Evaluation
•
Appendix: graphs and their meaning
2
The Economizing Problem
• The Foundation of Economics
• Economics: Employment and Efficiency
• Unemployment, Growth and the Future
3
The Economic Systems
• Different Economic System of the World
• The Capitalistic System
• The Socialist System
• The Mixed System
• The Islamic System
4
Understanding Individual Markets: Demand and Supply
• Demand - law of demand, the demand curve, individual and market
demand curve, determinants of demand, change in demand and
changes in quantity demanded.
• Supply - law of supply, the supply curve, determinants of supply,
changes in supply, changes in quantity supplied.
• Market Equilibrium - surpluses, shortages, equilibrium price and
quantity, rationing function of prices, changes in supply, demand
and equilibrium.
5
Elasticities and Applications
• Price Elasticity of Demand
• Price Elasticity of Supply
• Cross and Income Elasticity of Demand
• Applications: Government-Controlled Prices
• The Burden of Taxes
6
Consumer Behavior and Utility Maximization
• Two Explanation of the Law of Demand
• Theory of Consumer Behavior
• Utility Maximization and the Demand Curve
• Applications and Extensions
• Appendix: Indifference Curve Analysis
The Costs of Production
• Economic Costs
• Short-Run Production Relationships
• Short-Run Production Costs
• Long-Run Production Costs
Pure Competition
• Four Market Models
• Pure Competitions: Characteristics and Occurrence
7
8-9
92
•
•
•
•
Demand as Seen by a Purely Competitive Seller
Profit Maximization in the Short-Run
Marginal Cost and Short-Run Supply
Profit Maximization in the Long-Run
Weeks
Topics
11
Monopolistic Competition
• Characteristics and Occurrence
• Price and Output Determination
• Monoplistic Competition and Economic Efficiency
• Non-Price Competition
12
Oligopoly
• Characteristics and Occurrence
• A Game Theory Overview
• Three Oligopoly Models
• Oligopoly and Advertising
• Oligopoly and Efficiency
13
The Demand for Resources
• Significance of Resource Pricing
• Marginal Productivity Theory of Resource Demand
• Determinants of Resource Demand
• Elasticity of Resource Demand
• Optimal Combination of Resources
• Marginal Productivity Theory of Income Distribution
Wage Determination
• Labor, Wages and Earnings
• General Level of Wages
• A Purely Competitive Labor Market
• Monopsony Model
• Three Union Models
• Bilateral Model
• The Minimum-Wage Controversy
• Wage Differentials
• Pay for Performance
14
1.
Government and Market Failure
• Public Goods
• Externalities Revisited
• Information Failures
Bade and Parkin (2003), Foundations of Microeconomics, Addison-Wesley.
93
materials)
Status
Course Title
2.
3.
McConnel and Brue (2004), Economics, 16`h Editions, McGraw Hill, Boston.
Mohamed Aslam Haneef, A.H.M Sadeq, Wan Sulaiman Wan Yusoff and Ataul Huq
Pramanik, Mimeo - Principles of Microeconomics from An Islamic Perspective,
Department of Economics, IIUM.
Macroeconomics
Core
Course Synopsis
This course begins with an introduction to the basic concepts in macroeconomics,
followed by discussions on national income accounting, determination of national
income, employment, inflation and fiscal policy; money, banking and monetary policy;
and international trade, balance of payments and exchange rates.
Course Objectives
1.
2.
3.
4.
5.
Learning Outcomes
1. Demonstrate the understanding of basic macroeconomic concepts both from
conventional and Islamic perspectives.
2. Apply the basic macroeconomic concepts in analyzing current issues.
3. Evaluate macroeconomic policies and offer basic policies solution to
macroeconomic problems.
Course Assessment/
Evaluation
• Group works/Assignments
To familiarize students with macroeconomic measurements and basic concepts.
To introduce macroeconomic models, fiscal and monetary policy.
To introduce long-run perspectives and macroeconomic debates.
To introduce basic concepts in international economics.
To introduce basic concepts in Islamic macroeconomics.
50%
Total
Course Contents/
• Lecture
• Tutorials
o Case study
Weeks
Topics
94
50%
100%
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
1
2
3
Macroeconomic Overview
Scarcity, Production Possibility Curve, Growth, Unemployment, Circular
Flow of Incomes, Economic System: Market System, Islamic Economic
System.
Measurement of Gross Output
Concept of Gross Domestic Product (GDP); The Expenditure & Income
Approaches: The Nominal & Real GDP; Price Level & The GDP Deflator;
Limitations of GDP Measure.
Introduction of Economic Growth and InstabilityBusiness Cycles
Unemployment and Inflation
Weeks
Topics
4
Determination of National Output: (A)
The Expenditure Theory; Consumption, Saving & Investment Functions;
Equilibrium GDP.
5
Determination of National Output: (B)
The Multiplier; Government Purchase Multiplier & Tax Multiplier; Long-run
& Short-run Multipliers.
6
Determination of National Output: (C)
Aggregate Demand & Supply Model; The Equilibrium GDP; Changes in
Equilibrium GDP; Indicative of Economic Growth. Inflation & Business
Cycles.
7
Fiscal Policy
Government Budget; Automatic & Discretionary Fiscal Policy, Automatic
(Built-in) Stabilizer, Fiscal Policy & Price Level; Limitations Fiscal Policy in
An Islamic Economy.
8
Money & Banking System: (A)
Functions & Measures of Money; How Commercial Banks Create Money
9
Money & Banking System: (B)
How Commercial Banks Create Money Islamic Banking: Introduction.
10
Monetary Policy & Stabilization
Money Supply, Money Demand, & The Rate of Interest; Central Banking
& Tools of Monetary Policy; How Does Monetary Policy Work.
11-12
International Economics
• The Law of Comparative Advantage; Gain from Trade; Arguments
for Protectionism
• Balance of Payments & the Exchange Rates
13
Inflation-Unemployment Relationship
Kinds of Inflation: It’s Effects & Costs; The Philips’ Curve & Inflation –
Unemployment Relationship
95
14
materials)
1.
2.
3.
4.
Economic Growth
Ingredients for Growth, PPF Analysis
Case & Fair (1999), Principles of Economics, Prentice Hall.
McConnel1, Campbell & Brue, S. L. (2005), Economics, 16th Edition, McGraw Hill,
New York.
Metwaily M.M “Fiscal Policy in An Islamic Economy” in Ziauddin Ahmad, Munawar
Iqbal and M. Fahim Khan ed. Fiscal Policy and Resource Allocation in Islam,
Institute of Policy Studies, Islamabad.
Parkin, Michael (1998), Economics, 4th Edition, Addison-Wesley, Massachusetts.
(PAR)
INTERNATIONAL BUSINESS AND GLOBALIZATION COURSE OUTLINE
Status
Course Title
International Business and Globalization
Core
Course Synopsis
This course aims to introduce students on the issue of international business and
globalization. Among topics covered the international trade and ivestment, international
financial market, and managing of international operations.
Course Objectives
1.
2.
3.
4.
5.
To enable students to understand the impact of globalization and the key issues
facing the international business.
To explain the environment in the international business such as culture, politic and
law and economic system and development.
To explain the conceptual foundation or the international trade and investment.
To highlight the inter national marks and institutions, including the discussion of the
international financial management and market entry.
To enable students understand the management international operation.
Learning Outcomes
1. Identify the contemporary changes in the international area.
2. Discuss the implication of different type of culture, politics and laws and economic
system and development on the international businesses.
3. Describe theories in international trade aria investment.
4. Discuss government policies and their implication on the international business.
5. Differentiate the different types of regional economic integration.
6. Understand the international business strategy and operation.
7. Identify the key issues in the management of international operation.
Course Assessment/
Evaluation
• Quizzes
• Assignment/Group Presentation
96
50-60%
•
•
Project paper
40-50%
Total
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
100%
• Lecture
o Case study
o Role play
Weeks
1
2-4
Topics
Globalization
• Globalization of markets
• Globalization of productions
• Forces Driving in Globalization
• Key Players in International business
Environment of the International Business
• Culture
• Politic and law
• Economics system and development
5
International Trade and Investment
• Theories of International Trade
• Balance of Payment
6
International Trade and Investment
• International capital market
• Foreign exchange market
7
Regional economics Integration
• Level of economics integration
• Argument surrounding Economics Integration
• International in Americas, Asia, Europe and others.
8
Foreign Direct Investment (FDI)
• Pattern of FDI
• Management Issues
• Role of Government
97
materials)
1.
2.
3.
9-11
International Business Strategy and Organization
• Analyzing International business opportunities
• Selecting and managing entry modes
12-14
Managing International Operation
• Production strategy
• Marketing strategy
• Human resource development
Ball, D. A., McCulloch Jr, W.H. (2000), International Business, The Challenge of
Global Competition, 7th Edition, New York: Irwin/McGraw Hill.
Daniel, J. D., Radebaugh, L. H. (2001), International Business, Environments and
Operations, 9th Edition, New York: Prentice Hall, Inc.
Wild, J. j, Wild K.L. & Han J. C. Y. (2000), International Business: An Integrated
Approach, Prentice Hall, Inc.
MANAGEMENT AND STRATEGIC DECISION MAKING
98
MANAGEMENT AND STRATEGIC DECISION MAKING COURSE OUTLINE
Status
Course Title
Principles of Management
Core
Course Synopsis
This course aims to introduce students to the concepts, theories and techniques of
modern management which are important in management discipline. Students are taught
with analytical skills in managing problems within organizations.
Course Objectives
1.
2.
3.
4.
5.
6.
Learning Outcomes
Course Assessment/
Evaluation
To explain the historical development to management discipline and its school of
thoughts.
To introduce theories, basic concepts and elements of modern management.
To explain the principles, functions and managerial processes of an organization.
To develop conceptual and analytical skills in management decision making.
To develop students’ positive attitude (e.g. responsible, hardworking, cooperation,
etc).
To expose students to ethical behaviors in managerial processes.
1. Describe the historical development of management concepts to the current
modern concepts.
2. Demonstrate their understanding of the basic management concepts by defining,
describing and applying management related concepts.
3. Explain the principles, functions and managerial processes of an organization.
4. Analyse the differences of management decision making.
5. Illustrate their positive attitude (e.g. responsible, hardworking, cooperation, etc)
towards managerial excellence.
6. Practice the importance of ethical behavior in management.
• Quizzes
• Project paper
40-50%
50-60%
Total
• Lecture
• Tutorial
o Company visit
o Computer-based
o Textbook cases
99
100%
o Video cases
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
materials)
1.
2.
3.
4.
5.
Weeks
Topics
Learning
Levels
1
The history and school of thoughts in management
1, 2, 3
2
Managing in a dynamic environment
1, 2, 3, 4, 5, 6
3
Managing diversity and global environment
1, 2, 3, 4, 5, 6
4
Ethics and corporate social responsibility
1, 2, 3, 4, 5, 6
5
Planning and decision making
1, 2, 3, 4, 5, 6
6
Organizational strategy
1, 2, 3, 4, 5, 6
7
Organizational control
1, 2, 3, 4, 5, 6
8-9
Organizational, adaptive organization, power and
delegation
1, 2, 3, 4, 5, 6
10
Human resource management
1, 2, 3, 4, 5, 6
11
Managing change and innovation
1, 2, 3, 4, 5, 6
12
Motivation and leadership
1, 2, 3, 4, 5, 6
13
Managing groups, teams and communication
1, 2, 3, 4, 5, 6
14
Conclusion of all topics
5, 6
Daft, R. L. & Marcic D. (2007), Management: The New Workplace. International
Edition, Thomson South-Western.
Daft, R. L. (2006), The New Era of Management, International Edition, Thomson
South-Western.
Dessler, G. (2004), Management: Principles and Practices for Tomorrow’s Leader,
International Edition, Pearson Educational International.
Hitt, M. A., Black, J. S. & Porter L. W. (2005), Management, International Edition,
Pearson Prentice Wall.
Williams, C. (2005), Management, International Edition, Thomson South-Western.
100
MANAGEMENT AND STRATEGIC DECISION MAKING COURSE OUTLINE
Status
Course Title
Core
Course Synopsis
This is a capstone course, which integrates materials and knowledge acquired from prior
courses conducted earlier in the program. This course emphasizes on the strategic
management process to chart the future strategies of organizations. This course
demonstrates how other areas of study, for instance: management marketing,
accounting, law, production/operations, research and development and information
system can be integrated with the latest strategic management tools to achieve
organizational success.
Course Objectives
1. To explain the historical development to management discipline and its school of
thoughts.
2. To introduce theories, basic concepts and elements of modern management.
3. Demonstrate how the strategic decisions made could be successfully implemented.
4. Evaluate and control the strategic decisions made to guarantee their effectiveness.
Learning Outcomes
1. Recommend the organizational direction of an organization
2. Analyze the external and internal environment of an organization
3. Formulate strategies for an organization
4. Implement the strategies formulated for an organization
5. Evaluate and control the strategies implemented in an organization
Course Assessment/
Evaluation
• Quizzes
• Project paper
• Case Analysis
50%
50%
Total
• Lecture
• Tutorial
o Case study
101
100%
o Group Discussions
o Simulation exercises
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
Learning
Levels
Weeks
Topics
1-2
Introduction to Strategic Management and Strategic
Competitiveness
• What is Strategic Management?
• The Strategic Management Process
• Organizational Direction-Kaplan’s Strategy Map
• Planning and Control-Balanced Scorecard
• Ethical issues in Strategic Management
(Corporate Governance)
• Strategic Entrepreneurship
1, 2, 3
3-4
The External Environment Analysis-identifying an
organization’s external opportunities and threats
• General Environment Analysis-Demography,
Political, Economy, Social, Technology, Ecology &
Global
• Industry Environment Analysis – five Forces
Model
1, 2, 3, 4, 5, 6
5-6
The Internal Environment Analysis
• Determining the strengths and weaknesses of the
organization (include analysis of quantitative
financial information extracted from financial
statements)
• Value Chain Analysis
1, 2, 3, 4, 5, 6
7-9
Strategy Formulation
• Business level Strategy
• Corporate level Strategy
1, 2, 3, 4, 5, 6
10-12
Strategy Implementation
• Value Chain Analysis
• Factors contributing to successful
• Strategy implementation
• Structure-Strategy match
1, 2, 3, 4, 5, 6
13-14
Strategy Evaluation and Control
1, 2, 3, 4, 5, 6
102
•
•
•
materials)
1.
2.
3.
4.
5.
6.
7.
Status
Course Title
Factors and process contributing to effective
monitoring if strategies
Continuous improvement as a control device
Contingency Planning
David, Fred R. (2005), Strategic Management: Concepts and Cases, 10th Edition,
New Jersey: Prentice-Hall International.
Dess, Gregor, G. & Lumpkin, G.T. (2002), Strategic Management: Creating
Competitive Advantages, Boston: McGraw-Hill Irwin.
Hill, Charles, W.L. & Ganeth, R. Jones, (2000), Strategic Management: An
Integrated Approach, 5th Edition, Boston: Houghton Mifflin Company.
Hitt, Ireland & Hoskisson, Strategic Management: Competitiveness and
Globalisation (Concepts), 6th Edition, Thompson South Western.
Singh, Pangarkar, Heracleaous, Business Strategy in Asia: A Casebook, end
Edition.
Thompson Jr., A.A. Strickland IIII, A.J. (2001), Strategic Management: Concepts
and Cases, 12th Edtion, Singapore: McGraw-Hill.
Wheelen, T.L. and Hunger, J.D. (2004), Strategic Management and Business
Policy, 9th Edition New Jersey: Prentice-Hall.
Human Resource Management
Elective
Course Synopsis
This course equips students with the concepts and knowledge for managing human
resources and their application in organizations. Students will be able to apply skills
and knowledge in dealing with the human resource development and improving
organizational performance.
Course Objectives
1. To provide the students with knowledge and understanding of the main functions
of human resource management.
2. To expose the students to realistic and practical approaches of human resource
management and their processes in an organisation.
Learning Outcomes
1.
Explain tjhe main functions that are related to human resource management.
2.
Identify the realistic and practical approaches of human resource management
and their processes in an organisation.
• Assignment
103
60%
•
•
Quizzes
Tests
Final examination
Course Contents/
Outlines
LEGEND:
Learning Levels
1.
Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
40%
100%
Total
• Lecture
• Tutorial
o Case study
Weeks
Topics
Learning
Levels
1
o Introduction
2
o Work Analysis
1, 2, 3, 4
3
o Human Resource Planning
1, 2, 3, 4
4
o Human Resource Recruitment
5
o Human Resource Selection
1, 2, 3, 4
6
o Training and Development
1, 2, 3, 4
7
o Career Management
1, 2, 3, 4
8 -9
o Performance Evaluation
1, 2, 3, 4
10
o Employee Remuneration
1, 2, 3, 4
11
o Employee Incentives
1, 2, 3, 4
12
o Employee Relationship
104
1, 2
1, 2, 3, 4
1, 2, 3, 4, 5, 6
13 - 14
1.
2.
3.
4.
5.
6.
7.
•
Health and Safety at Workplace
1, 2, 3, 4, 5, 6
Dessler, G. (2000). Human Resource Management. 8th. Ed. New Jersey:
Prentice Hall.
Maimunah Aminuddin (1997). Human Resource Management, 2nd. Ed. Kuala
Lumpur: Penerbit Fajar Bakti.
Noe, R.A., Hollenbeck, J.R., Gerhart, B., and Wright, P. M. (2004).
Fundamental of Human Resource Management. New York: McGraw-Hill.
Mondy, R. W., Noe, R.M., and Premeaux, S.R. (2002). Human
Resource Management. 8th Ed. New Jersey: Prentice-Hall.
Ivancevich, J.M. (2003). Human Resource Management. 9th Ed. New York:
McGraw-Hill.
Gomez-Mejia, L.R., Balkin, D.B. and Cardy, R.L. (2004). Managing Human
Resources. 4th Ed. New York: Prentice-Hall.
Armstrong, M. (2001). A Handbook of Human Resource Management. 8th Ed.
London: Kogan Page
105
MARKETING
106
MARKETING COURSE OUTLINE
Status
Course Title
Principles of Marketing
Core
Course Synopsis
Students will be introduced to the basic concepts of marketing, its functions in the
marketplace, and the importance of being “customer-focused”. Students will be equipped
with knowledge about the marketing mix- i.e. the 4Ps (product, price, place, promotion)
current domestic and international marketing issues apart from ethical, social and
environmental awareness.
Course Objectives
1.
2.
3.
4.
5.
6.
Learning Outcomes
Course Assessment/
Evaluation
To introduce theories, basic concepts and elements of marketing management and
its relations to firms/organizatins.
To expose students to integrative marketing process-i.e. knowledge of firm’s
strategic marketing program that include planning, pricing, promotion, distribution,
product, services, ideas and place.
To develop conceptual and analytical skills in marketing.
To demonstrate the role of marketing and its relationship with the other functional
management processes.
To expose students to current domestic and international marketing issues.
To understand ethical, social and environmental awareness in marketing decision
making.
1. Demonstrate their understanding of the basic marketing concepts by defining
describing and applying marketing related concepts.
2. Define and describe integrative marketing process.
3. Relate the whole marketing concepts (particularly the 4Ps) to the business
application.
4. Analyze related marketing mix used by practitioners from selected cases and
identify best marketing practitioners from selected cases and identify best
marketing practices.
5. Relate the relationship between marketing and other business disciplines and
entrepreneurship.
6. Apply the concepts of marketing in class discussions, presentations and marketing
projects.
7. Identify current trends in domestic and international marketplace.
8. Practice the importance of ethical behavior in marketing decision making.
• Quizzes
• Project paper
• Case Analysis
50%
50%
107
Total
• Lecture
• Tutorial
o Company visit
o Computer-based
o Field interview
o Textbook cases
o Video cases
Weeks
Course Contents/
Outlines
LEGEND:
Learning Levels
1.
Knowledge
2.
Comprehension
Application
3.
4.
Analysis
5.
Synthesis
6.
Evaluation
1.
2.
Topics
Learning
Levels
1
Introduction to marketing and ethical concepts
1, 2
2
Strategic planning and marketing process
1, 2
3
Introduction to marketing environment & marketing
research information
1, 2
4
Market segmentation, targeting & positioning
1, 2
5
Consumer behavior and B2B marketing
1, 2
6
Product strategies
1, 2
7
Pricing strategies
1, 2
8
Channel of distribution, logistics and supply chain
management
1, 2
9
Integrated Marketing Communication (IMC)Advertising, Sales Promotion & PR
1, 2
10
Personal Selling & Sales Force
1, 2
11
Current and Future Marketing Practices
(e.g. e-commerce, Internet Marketing, relationship
marketing, CRM)
1, 2, 3, 4
Global Marketing
Integration of marketing effort/conclusion
1, 2, 3, 4
1, 2, 3, 4
12
13-14
100%
Amstrong, G. & Kotler, P. (2003), Marketing: Introduction, 6th Edition, Prentice Hall,
USA.
Kotler, P & Amstrong, C. (1999). Principles of Marketing, Edition, Englewood Cliffs,
108
materials)
Status
Course Title
Course Synopsis
3.
New Jersey.
Solomon, M. R. & Stuart, E. W. (2003), Marketing People Real Choice, 3rd Edition,
Prentice Hall, USA.
International Marketing
Elective
This course is offered to students who are keen to build their career at the
international arena. This course gives an understanding to students on four basic
things of international marketing. First: It focuses on the scope, challenges and
market opportunities that could be faced by those who become international
marketers in a global environment. Second: The students will learn on the cultural
environment that includes the geography and history, business practice, politics and
global market legacy. Third exposes to markets and new trade divisions that could be
created through surveys and reservations. Fourth is provides exposure on global
marketing strategies that are being built through planning and organization by
products and services, advertisement and personal promotions instead of fixing the
price globally as a response to the era of challenges in the international market.
Course Objectives
1. Teach the students how to design a web page for an international business
2. Teach the students how to develop a business plan
3. Explain how to identify country locations on a map and compare their resources.
4. Explain various countries business practices due to culture
5. Explain ethical practices of different countries
6. Explain the difference between the business laws and trade agreements
7. Teach the students how to research aspects of e-commerce on the web
8. Explain the international business practices of a country
9. Explain the functions of marketing and international business
10. Discuss the future of global business
11. Explain job opportunities in marketing, sales, and international business
12. Explain the selling projects and DECA
13. Show how to analyze income statements, balance sheets, and graphs
14. Explain the pricing policies
15. Show how to analyze target markets for a business
16. Show how to develop a marketing plan for a business
17. Show how to develop a promotion plan for a business
18. Explain how to do market research project
Learning Outcomes
1. Develop a business plan
2. Identify country locations on a map and compare their resources.
3 Discuss various countries business practices due to culture
4. Discuss ethical practices of different countries
5. Compare business laws and trade agreements
6. Research aspects of e-commerce on the web
7. Design a web page for an international business
109
8. Present a power point presentation on the international business practices of a
country
9. Participate in group projects and case analysis on the functions of marketing and
international business
10. Discuss the future of global business
11. Investigate job opportunities in marketing, sales, and international business
12. Participate in selling projects and DECA
13. Analyze income statements, balance sheets, and graphs
14. Discuss pricing policies
15. Analyze target markets for a business
16. Develop a marketing plan for a business
17. Develop a promotion plan for a business
18. Complete a market research project
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
• Assignment
• Quizzes
• Tests
Final examination
60%
40%
100%
Total
• Lecture
• Tutorial
o Case study
o Presentation
Weeks
Topics
Learning
Levels
1
•
Global Marketing Environment
2
•
Competitive Marketing Development
Strategy
1, 2, 3, 4
3
•
Global Marketing Strategy Development
1, 2, 3, 4
4
5
•
•
Develop New Products for Global Markett
Determine Global Product Policy. Marketing
110
1, 2
1, 2, 3, 4
1, 2, 3, 4
of Product and Services
6
•
Global Pricing Positioning
1, 2, 3, 4
7
•
Communication with global consumers.
1, 2, 3, 4
8
•
Internet and global
1, 2, 3, 4
9
•
Sales Management
10
•
Global logistic and v.
1, 2, 3, 4
11
•
Management of export and import activities.
1, 2, 3, 4
12
•
Management of Global Operation
1, 2, 3, 4, 5, 6
13-14
•
Planning, Coordination and Control of
Global Marketing Operation
1, 2, 3, 4, 5, 6
1.
2.
3.
4.
5.
6.
Kotabe, P.R and Helsen, J. L. (2004) Global Marketing Management. 3rd ed.,
New Jersey : Wiley & Sons. www.wiley.com/college/kotabe
Cateora, P. R. and Graham, J. L. (2002), International Marketing. 11th ed., New
York: Mc Graw- Hill
Keegan, W. J. And Green M.C. (2003) Global Marketing. 3rd Ed. New Jersey:
Prentice Hall.
Albaum, G., Strandskov, J. and Duerr, E., (2002) International Marketing and
Export Management, 4th.ed., New Jersey: Prentice-Hall
Bradley, F., (2002) International Marketing Strategy. 4th ed., New Jersey:
Prentice-Hall
Cullen, J. B., (2002) Multinational Management : A Strategic Approach. 2nd
Ed., Ohio: South-Western (Thomson Learning).
111
ORGANISATIONAL BEHAVIOUR
112
ORGANIZATIONAL BEHAVIOUR COURSE OUTLINE
Status
Course Title
Organizational Behaviour
Core
Course Synopsis
This course discuss the behavioural phenomena at the individual, group and the systems
or organizational level. Discussion at the individual level covers issues, relating to
personality, attitude, values, perception, learning and motivation. Group level issues
include group dynamics, communication, leadership and conflict. Finally, the issues at
the systems level cover organization design, job design, organizational culture and
organizational change.
Course Objectives
1.
2.
3.
4.
To expose students to the behaviour phenomena at the individual, group, and
organizational level.
To discuss organizational behaviour theories and relating them to the external and
internal environment of an organization.
To expose students to the issues of leadership, working in a group, and solving
general problems in an organization.
To explain the different types of communication method and relating that to the
efficiency of decision making in an organization.
Learning Outcomes
7. Describe the behaviour phenomena at the individual, group and organizational
level.
8. Apply the organizational behaviour theories in the work environment.
9. Demonstrate the ability to communicate, working in a group, managing and
leadership quality.
Course Assessment/
Evaluation
• Quizzes
• Project paper
Total
• Lecture
• Tutorial
o Case study
o Role play
113
60%
40%
100%
ORGANIZATIONAL BEHAVIOUR COURSE OUTLINE
Weeks
Course Contents/
Outlines
1
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
materials)
1.
2.
3.
4.
Topics
Introduction to Organizational Behaviour
Learning
Levels
1, 2
Individual Behaviour in Organization
1, 2, 3
2
Work Values, Attitudes, Mood and Emotion in Work
places
1, 2, 3
3
Perception and Personality in Organization
4
Individual Learning
1, 2, 3
5
Basic and Practice to Motivate Workers
1, 2, 3
6
Pressure and Stress Management
1, 2
7
Team and Group Behaviour
1, 2
8
Involvement in Working Group and Effective Team
1, 2, 3, 4
9
Decision Making and Involvement in Working
Group and Effective Team
1, 2, 3, 4
10
Basic Leaderships in Group
11
Group Communication
1, 2, 3, 4
1, 2
1, 2, 3
Group Conflict
1, 2
12
Power and Politic in Organization
1, 2
13
Organizational Culture and Ethical Behaviour
1, 2
14
Changes and Development in Organization
1, 2
Organization Structure and Design
1, 2
Robbins, S.P. (2003), Organizational Behaviour: Concepts Controversis Application,
10th Editio, New York, Prentice Hall.
J.R Schermerhorn, J.G Hunt and R.N Osborn (2005), Organizational Behaviour , 9th
Edition, New Jersey, John Wiley and Sons Inc.
M.A Hitt, C.C Miller and A. Colella (2006), Organizational Behaviour: A Strategic
Approach, New Jersey, John Wiley and Sons Inc.
Main: J. M George and G.R Jones (2005), Understanding and Managing
114
5.
Orgnaizational Behaviour, 4th Edition, Addison, Wesley Inc.
Supplementary: McShane and Von Glinow (2004), Organizational Behaviour, 3rd
Edition, New York, McGraw Hill.
115
ENTREPRENEURSHIP
116
ENTREPRENEURSHIP COURSE OUTLINE
Status
Course Title
Managing New and Growing Technology-Based Venture
Elective
Course Synopsis
This course focuses on issues pertaining to managing technology basedbusiness
startups and new ventures. Students will be exposed to different types of business
ventures and startups. In addition, this course covers the growth phase of an
entrepreneurial venture, focusing specifically on the nature and challenges of
entrepreneurial businesses as they move beyond start-ups. To survive the startup phase,
entrepreneurs need to equip themselves with skills on how to manage product
development, marketing, human resource, production, and financial resources efficiently
due to the limited resources available to them. The primary task of entrepreneurial firms
in their growth phase is to build an organization that is capable to manage this growth,
and then ensures the organization can sustain growth as the market and competitive
environment changes.
Course Objectives
To introduce the students to the following:
1. The types of business ventures and it legal requirements
2. The business environment and opportunities
3. Operating and managing the business
4. The financing requirements of a business
5. Stages of ventures development and strategies
6. Strategies to managing innovation
7. Strategies to managing technology and to finance growth
8. Strategies to manage changing environment
Learning Outcomes
1. Analyse the various types of business ventures and its legal aspects
2. Analyse the revolving business environment
3. Identify the process of operating and managing business in the new business
environment
4. Identify the financial resources and projections in a business
5. Identify and discuss the strategies in ventures development and managing it
6. Analyse and select various strategies to manage innovation technology and
changing environment
7. Select appropriate financing strategies to support growth
Course Assessment/
Evaluation
• Business plan
117
35%
35%
• Entrepreneurial activity
Total
Course Contents/
Outlines
LEGEND:
Learning Levels
19. Knowledge
20. Comprehension
21. Application
22. Analysis
23. Synthesis
24. Evaluation
Lecture
Discussion
Presentation
•
•
•
Weeks
Topics
1-2
Understanding the Legal Forms of Business Ventures.
Types of Business Ventures and Startups (New
Startups, Existing Business, Franchising, Licensing,
Affiliation, MLM).
3
4
Techniques to Identifying and Evaluating Business
Opportunities
Business Environmental Analysis and Feasibility
Analysis
Learning
Levels
1,2,3
1,2,3,4,6
1,2,3,4,6
5-6
Stages of Venture Development and Venture Growth
Strategies
1,2,3,4
7
Managing Innovation and New Product Development
1,2,3
8
Managing Technology and Its Impact on Business
Strategy
1,2,3
9
E-commerce: Opportunities and Challenges
10
The Importance of Intellectual Property
1,2
11
The Importance of Corporate Culture and
Organizational Climate
1,2
Financing The Growing Venture: Venture Capital,
Investment Banking, Public Listing
1,2
12 - 13
14
30%
100%
1,2,3,4,6
Managing Changing Environment: Legal,
1,2,4
Environmental and Policy
1. Timmons, J.A. and Spinelli, S. (2007). New Venture Creation: Entrepreneurship
for the 21st Century. McGraw Hill.
3. Barringer, B.R. and Ireland, R.D. (2006). Entrepreneurship: Successfully
Launching New Ventures. Pearson Prentice Hall: USA.
118
3. Tidd, J., Bessant, J. and Pavitt, K. (2005). Managing Innovation. 3rd Edition. John
Wiley and Sons Ltd: USA.
1. Dollinger, M.J. (2003). Entrepreneurship: Strategies and Resources. Prentice
Hall: USA.
Course Title
Seminars on Entrepreneurship
Status
Elective
Course Synopsis
This course concludes the discussion on entrepreneurship where students will be
exposed to current issues that influence the environment in which businesses operate,
at national and international levels. The focus will be on the policies and government
actions, legal environment and regional and global changes which directly influence
businesses, especially entrepreneurial ventures.
Course Objectives
To introduce the students to the following:
1.
Changes in government policies on entrepreneurships and its impact on
business ventures
2.
Changes in legal environment that affect businesses
3.
Changes in regional and global that affect businesses
Learning Outcomes
1.
Identify various government policies that have been designed to encourage and
promote the development of entrepreneurship in Malaysia
2.
Analyse and synthesise legal developments that has been affecting business
ventures in Malaysia
3.
Analyse and synthesise the effect of changes in global and regional on business
environment in which businesses operate.
Course Assessment/
Evaluation
Course Contents/
Outlines
• Case presentations
60%
Final examination
40%
Total
100%
• Lecture
• Hands-on exercises
• Video presentation
Weeks
Topics
119
Learning
Levels
LEGEND:
Learning Levels
7. Knowledge
8. Comprehension
9. Application
10. Analysis
11. Synthesis
12. Evaluation
1-2
•
3-4
The impact of Government Policies in
Entreprenuership Development
• The Development of Legal Environment and its
1, 2, 3, 4, 5,
6
1, 2, 3, 4, 5,
6
influence on Entrepreneurial Ventures.
5-6
•
The impact of Regional and Global Issues
(Includes WTO, AFTA and other trading blocks)
on Entreprenuerial Ventures.
1, 2, 3, 4, 5,
6
7-14
•
Seminars and Presentations
1, 2, 3, 4, 5,
6
1.
2.
3.
4.
www.miti.gov.my
www.mecd.gov.my
www.msc.com.my
www.smidec.com.my
Recommended
References
Course Title
•
Technology and Entrepreneurial Strategy
Status
Elective
Course Synopsis
This course provides a strategy framework for managing new, entrepreneurial hightechnology businesses. The emphasis throughout is on the development and
application of conceptual models, which clarify the interactions between competitions,
patterns of technological and market change, and the structure and development of
internal firm capabilities. The emphasis is on new enterprises in new industries based
on emerging technologies.
Course Objectives
The objectives of this course are:
1.
To build interest in creating and managing a new enterprise with significant
technical content, venture capital, incubation and industry analysis in new
sectors.
2.
To develop an understanding on the development and application of conceptual
models, which clarify the interactions between competitions, patterns of
technological and market change, and the structure and development of
internal firm capabilities.
3.
To develop knowledge in the acquisition of a set of powerful analytical tools that
is critical for the development of a technology strategy.
120
Learning Outcomes
Course Contents/
Outlines
LEGEND:
Learning Levels
7. Knowledge
8. Comprehension
9. Application
10. Analysis
11. Synthesis
12. Evaluation
1.
Create and manage a new enterprise with significant technical content, venture
capital, incubation and industry analysis in new sectors.
Analyse the development and application of conceptual models, which clarify
2.
the interactions between competitions, patterns of technological and market
change, and the structure and development of internal firm capabilities.
3.
Acquire of a set of powerful analytical tools that is critical for the development of
a technology strategy.
• Assignment
• Quizzes
• Tests
Final examination
60%
40%
100%
Total
Lecture
Tutorial
o Case study
•
•
•
Weeks
Topics
Learning
Levels
1
o Emerging Technologies and Opportunities
1, 2
2
o Entrepreneurial Opportunities and Industry
1, 2, 3, 4
o Emerging Technology I – Photonics and
1, 2, 3, 4
3-4
Life Cycles
Communications
1, 2, 3, 4
4-5
o Discussion of Cases
6-7
o Emerging Technology II – Molecular
1, 2, 3, 4
8-9
o Discussion of Cases, Changing IP System
1, 2, 3, 4
Machines and Silicon Biology
121
10 - 11
o Emerging Technology III – Chips and Logic
1, 2, 3, 4
11 - 12
o Value Capture in Standard Driven Markets
1, 2, 3, 4, 5, 6
13 -14
o Discussion of Cases and Final Projects
1, 2, 3, 4, 5, 6
1.
2.
3.
4.
5.
Whitesides, G. and Love, J. (2001). “The Art of Building Small”. Scientific
American.
Aldrich, H. (1999). “Emergence of New Populations of Organizations”.
Organizations Emerging. Sage.
Stix, G. (2001). “The Triumph of the Light”. Scientific American.
Stix, G. (2001). “Little Big Science”. Scientific American.
Service, R. (1999). “Chips Go Gano”. Technology Review.
122
QUANTITATIVE METHODS
123
QUANTITATIVE METHODS COURSE OUTLINE
Status
Course Title
Core
Course Synopsis
This course will equip students with the basic mathematical tools and foundation needed
to comprehend other courses with quantitative contents.
Course Objectives
1.
2.
Learning Outcomes
1. Identify the relevant mathematical operations and techniques to solve a particular
problem.
2. Perform mathematical operations and techniques related to functions and matrices.
3. Interpret and relate mathematical concepts to economic, business and accounting
problems.
4. Apply the mathematical concepts and offer solutions to economic, business and
accounting problems.
Course Assessment/
Evaluation
• Quizzes
• Assignment
To provide students with basic mathematic principles, techniques and tools.
To introduce to students applications of mathematics in economics, business and
accounting.
50%
Total
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
50%
100%
• Lecture
• Tutorials
Weeks
Topics
Review
1
• Functions – Linear, Quadratic, Exponential, Logarithmic
• Systems of Linear Equations
• Applications of Equations, Linear Functions, Systems of Equations.
Matrix Algebra
2
• Matrices
• Matrix Operations
• Solving Systems of Linear Operations
• Inverses
• Applications
Matrix Algebra
3
• Applications
124
Weeks
4
5
6
7
8
9
10
11
12
13
14
Topics
Limits, Continuity and Differentiation
• Limits
• Continuity
• The Derivative as a Rate of Change
Differentiation
• Rules of Differentiation
Constant, power forms, sums or difference product, quotient
and chain rule.
Additional Differentiation Topics
• Derivatives of Logarithmic and Exponential Functions
• Elasticity of Demand
Additional Differentiation Topics (continued)
• Implicit Differentiation
• Higher Order Differentiation
• Applications
Curve Sketching
• Identification of Maxima and Minima
• Concavity and Asymptotes
• The Second Derivative Test
Multivariate Calculus
• Functions of Several Variables
• Partial Derivatives
• Applications
Multivariate Calculus (continued)
• Higher Order Partial Derivatives
• Optimization
Multivariate Calculus (continued)
• Optimization subject to Constraints – Lagrange Multipliers
• Applications
Integration
• Rules of Integration
• Indefinite and Definite Integrals
• Areas between curves
Integration
• Applications of Integration
Linear Programming
• Linear Inequalities in two variables
Linear Programming
• Graphical Solutions
• Applications
125
materials)
Status
Course Title
1.
2.
Abdullah-Yusof, S. Md-Saad, N. and Hasan, S. (2005), Mathematical Analysis for
Economics, Business and Accounting, McGraw-Hill.
Haeussler, E.P. Paul, R. S. and Wood R. (2005), Introductory Mathematical
Analysis for Business, Economics and the Life and Social Sciences, 11th Edition,
Prentice Hall.
Statistical Methods
Core
Course Synopsis
Introductory methods in descriptive and inferential statistics and their applications.
Specific topics include numerical and non-numerical methods of describing data,
probability, random variables, sampling distributions and hypothesis testing.
Course Objectives
The course aims at providing student basic skills in performing statistical calculation,
analysis and interpreting data relevant in the areas of economics, accounting and
business.
Learning Outcomes
1. Compute and interpret basic statistics.
2. Identify relevant sampling distribution of a variable for problem-solving purposes.
3. Apply steps of inferential statistics in economic, accounting and business.
4. Derive conclusions from data analysis.
Course Assessment/
Evaluation
• Quizzes
• Assignments
60%
Total
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
• Lecture
• Tutorials
Weeks
Topics
1
Introduction to Statistics
2
Describing Data
• Tabular and graphical methods
• Numerical methods
3
Index Numbers
• Price relatives
126
40%
100%
4.
5.
6.
Analysis
Synthesis
Evaluation
•
•
4-5
Aggregate price indices
Some important indices
Probability
• Basic concepts
• Discrete probability distributions
• Continuous probability distributions
Weeks
6-7
8
9-12
13-14
materials)
Course Title
Status
Course Synopsis
1.
2.
Topics
Sampling and Sampling Distributions
• Random sampling
• Sampling distributions of a single mean and proportion
Interval Estimation
• Interval estimation of population mean and proportion
• Interval estimation of means and proportions with two populations
Hypothesis Testing
The null and alternative hypotheses
Type I and Type II errors
One-tailed and two-tailed tests
Hypothesis testing – single and two populations
•
•
•
•
Analysis of Variance (ANOVA)
• Testing for equality for k populations means
• The F-distribution and ANOVA table
Douglas A Lind, William F Marchal, Samuel A Wathen (2005), Statistical
Techniques in Business and Economics, 12th Edition, McGraw-hill.
Latifah M Nor, Alias M Derus, Saodah Wok, Zarinah Hamid (2004), Statistics Made
Simple, 2nd Edition, Research Center IIUM.
Quantitative Methods for Decision Making
Core
Problem solving and decision making are important skills in all areas of
management. This course introduces several quantitative concepts and
computational tools used by managers to determine solutions to complex
problems. Students will learn to determine which techniques are appropriate
for solving various types of problems - deterministic and probabilistic. The
127
emphasis of this course will be placed on formulating the problems and
using computer spreadsheet applications (i.e., Excel) to solve them. This
course also covers solving deterministic models using linear and integer
programming and network analysis (including project management) and
probabilistic modeling. The main topic will be simulation, but the course also
covers queueing theory. Problems will encompass elements of finance,
production/operations management, and marketing domains.
Course Objectives
Learning Outcomes
1. Develop the students’ abilities to approach problems by using a
systematic, analytical process.
2. Improve the students’ ability to simplify complicated situations
using mathematical models.
3. Implement mathematical models on a computer and understand
the resulting output.
4. Improve the students’ overall quantitative skills
5.
10. Solve problems by using a systematic, analytical process.
11. Simplify complicated situations using mathematical models.
12. Implement mathematical models on a computer and understand the
resulting output.
13. Have better overall quantitative skills
Course Assessment/
Evaluation
• Quizzes
• Assignment
60%
40%
100%
Total
Teaching
Methodology
Course Contents/
Outlines
• Lecture
• Tutorial
o Group assignments
Weeks
1
2
Topics
•
•
Course Introduction and LP Introduction
LP-Formulation
128
Learning
Levels
1, 2
1, 2, 3
3
•
LP-Graphical Solutions Effects of Incorporation
- Computer approach
- Simplex approach
o LP-Sensitivity Analysis
 Excel's reports
4-5
•
6 -7
8-9
•
Transportation Problem
Tasking Methods
Mid-Semester Break
10-11
•
•
Project Management : PERT
Project Management: CPM
•
Decisions Analysis
13
•
Queing Theory
14
•
Forecasting
12
Recommended
References
materials)
1.
2.
3.
4.
5.
Render, Barry & Stair, M. Ralph Jr (2003). Quantitaive Analysis
For Management, 8th Edition. Upper Saddle River, New Jersey :
Prentice Hall.
Hiller dan Hiller (2004). Introduction To Management Science, 1st
Edition. Singapore : Mc GrawHill.
Taylor III, W. Bernard (2004). Introduction To Management
Science, 8th Edition. Englewood Cliffs, New Jersey : Prentice
Hall.
Mathur, Kamlesh & Solow, Daniel (1994). Management Science,
1st Edition.
Englewood Cliffs, New Jersey : Prentice Hall.
Muhammad Ezanee Hassan, Arawati Agus dan June M.L. 1991.
Asas Sains Pengurusan. Dewan Bahasa dan Pustaka.
129
1, 2, 3, 4
1, 2, 3, 4
1, 2, 3, 4
1, 2, 3, 4
1, 2, 3, 4
1, 2, 3, 4,
5, 6
1, 2, 3, 4, 5,
6
1, 2, 3, 4, 5,
6
130
Bidang Teknologi Maklumat
1. General Knowledge of IT
2. IT Control Knowledge, User & Control Competences
3. Manager, Evaluator or Designer of IS
131
GENERAL KNOWLEDGE OF IT COURSE OUTLINE
Status
Course Title
Introduction to Information Technology
Core
Course Synopsis
This course provides an introduction to some of the basic skills in computer usage. This
course has been divided into two parts. The first part provides an introduction to
computer concepts together with the changes in the information technology. The second
part will demonstrate how to use the general and advanced features of word processing
software, spreadsheet software, and presentation graphic software.
Course Objectives
This course is designed to enable learners to acquire some basic skills in computer
usage in line with the development and changes in information technology by providing
exposure and experience on how to use the general and advanced features of word
processing software, spreadsheet software, and the presentation of graphic software.
Learning Outcomes
1. Describe what a computer is and how it works.
2. Apply the use of application software.
3. Use IT for presentation and communication.
Course Assessment/
Evaluation
• Lab assignment
40%
60%
Total
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
100%
• Lecture
• Tutorials
• Students-Centred Learning:
Computer-based exercise
Weeks
1-2
3-8
Topics
An Overview of Computer Concept
• Definition
• Elements of computer
• Components of computer
• The nature of computer
• Categories of computer
Component of a Computer
• Input
132
Learning
Levels
1, 2, 3
1, 2, 3
6.
Evaluation
•
•
•
Process
Output
Storage
GENERAL KNOWLEDGE OF IT COURSE OUTLINE
Weeks
Topics
9-10
Computer Software
• Application software
• Systems software
1, 2, 3
11-14
Communications
• Define computer communication
• The use of communication
1, 2, 3
Multimedia
• The applications in multimedia
The Internet
• Internet applications
• How the Internet Works?
• Other Internet services
materials)
1.
2.
3.
Learning
Levels
3, 4
3, 4, 5
Capron, H. I (2000), Computer – Tools for an Information Age, 6th Edition, Prentice
Hall International, Inc.
O’Leary, T.J, O’ Leary, K.L (2000), Computer Essentials 2000-2001, Irwin-McGraw
Hill, Inc.
Shelly, G.B., Cashman, T.J., Vermaat, M.E., Walker. T.J. (2000), Discovering
Computer 2001-Concepts for a Connected World, Course Technology – Thomson
Learning.
IT KNOWLEDGE, USER AND CONTROL COMPETENCES
COURSE OUTLINE
Status
Course Title
Accounting Information Systems I
Major
Course Synopsis
This course covers the systems concept, data processing technology, systems
documentation techniques, infrastructure for E-business, security and control measures
in computer-based information systems (CBIS) and AIS applications in business.
Course Objectives
This course is designed to enable learners to have exposure and experience on the
systems concepts, data processing technology, system documentation techniques,
infrastructure for e-business, security and control measure in computer-based
133
information systems (CBIS) and AIS application in business.
Learning Outcomes
1. Explain the role; component of accounting information systems and internal control
using the documentation technique in organizations.
2. Describe the business processes, the related technologies/infrastructure and
challenges.
3. Prepare a full set of accounts for medium size companies in a computerized
environment.
4. Use database application.
Course Assessment/
Evaluation
• Lab assignment
50%
50%
Total
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
100%
• Lecture
• Tutorial
o Computer-based exercise
Weeks
Topics
Learning
Levels
1
Overview of AIS and Systems Concepts
• Changing business environment and new
practices in IT era
• Accounting information systems (AIS) in
accounting curriculum
• Role of AIS for strategy formulation and valueadded decision-making
1, 2
2-7
Information Processing and Technology in AIS
• Business activities and information needs
• Transaction processing: data input, processing
and storage.
• File-based systems vs. database systems
• Ethics, Fraud and Internal Control
• Database systems: logical and physical views:
relational database
• Data modeling and database design
2, 3, 4, 5
134
•
•
•
•
materials)
1.
2.
3.
4.
5.
Systems development and documentation
techniques
E-business models and effects on business
processes
Determinants of success in E-business: support
strategy, data validity and privacy
Infrastructure for E-business: Networks and
communication software
8-11
Business Transaction Cycles and AIS Applications
• Revenue cycle: sales orders and cash collections
• Expenditure cycle: purchasing and cash
disbursements
• Production cycle: ERP & integrated approach
• Human resource management and payroll cycle:
HR service and payroll data integration
• General ledger and financial reporting cycle
1, 2, 3
12-14
System Security and Internal Controls
• Computer frauds and threats to AIS security
• Overview of control concepts’
• Control environment and control activities.
• Risk assessment and cost-benefits effectiveness
• Computer-based information systems controls:
principles, criteria and controls for systems
reliability
• Internet and E-commerce controls
• Data security and integrity issues in information
era
• Ethical issues
3, 4, 5
IAPS 1013: Electronic Commerce – Effect on the Audit Financial Statements.
James A. Hall (2004), Accounting Information Systems, 4th Edition, South-Western,
Thomson Corporation.
M. Romney, P. Steinhart and B. Cushing (2006), Accounting Information Systems,
10th Edition, Pearson Education International.
Scott Green (2004), Manager’s Guide to the Sarbanese-Oxley Act: Improving
Internal Control to Prevent Fraud, John Wiley & Sons, Inc.
U. J. Gelinas, Jr., S. G. Sutton and A.E. Oram (2005), Accounting Information
Systems, 6th Edition, South-Western, Thomson Corporation.
MANAGER, EVALUATOR AND (CONCEPTUAL) DESIGNER OF AIS
COURSE OUTLINE
Course Title
Accounting Information Systems II
135
Status
Major
Course Synopsis
This course covers the phases of systems development life cycle (SDLC) that are
systems, planning, systems analysis, systems evaluation and selection, systems design,
systems conversion and implementation, as well as other systems development
approaches.
Course Objectives
This course is designed to enable learners to have exposure and experience on the
process of system development life cycle (SDLC) that involved systems, planning,
system analysis, system evaluation, and selection, systems design, systems conversion
and implementation, as well as other related systems development approaches.
Learning Outcomes
1. Explain the role of accountants in system development life cycle.
2. Explain and describe system development life cycle and its process.
3. Analyse effective approaches in developing accounting information system.
4. Apply various approaches to develop accounting information system.
5. Evaluate and use appropriate/relevant project management software.
Course Assessment/
Evaluation
• Lab assignment
20%
30%
50%
Total
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
100%
• Lecture
• Tutorial
o Laboratory e.g. Project management software
Weeks
1
2-3
Topics
Introduction
• Introduction to system development process
• Information system strategy
• Information system action committee and system
project group
• External consultant vs. Internal expert
Planning System
• Problem identification and definition
• System’s objective specification
• System planning strategy
• Identification of project feasibility
• Formal project proposal
• Accountant role in system planning
136
Learning
Levels
1, 2
2, 3, 4
Weeks
Topics
System’s analysis
2, 3, 4, 5
• Analysis of current system achievement
• Analysis of system’s user needs
• Information gathering techniques
• System’s analysis report
• Accountant role in system’s analysis
System’s evaluation and choices
6-7
3, 4, 5, 6
• Feasibility test
• Cost-benefits analysis
• System’s evaluation and choices report
• Chosen analysis: Make or buy (SDLC or
commercial software)
• Outsourcing
• Role of accountant in system’s evaluation and
choices
System design
8-10
2, 3, 4, 5
• Concept design: alternative design and alternative
evaluation
• Physical design: input, software, database, control
and output
• System’s design report
• Accountant role in system design
System change and implementation
11-12
3, 4, 5, 6
• Location preparation, computer and software
installation
• New system test, choices and staff training
• System changing method
• New system documentation
• Evaluation of new system after implementation
• Accountant’s role in system’s change and
implementation
Other system development approaches
13-14
• “Business Process Re-engineering (BPR)”
• “Prototyping”
• “CASE Technology”
Carton, Colleen (2005), Fundamentals of Technology Project Management, 2nd
Edition, MC Press Online.
Gelinas, Romney, M. & Steinbart, P. (2006), Accounting Information Systems, 10th
Edition, Prentice Hall/Pearson International.
James A. Hall (2004), Accounting Information Systems, 4th Edition, South-Western,
Thomson Corporation.
M. Romney, P. Steinhart and B. Cushing (2006), Accounting Information Systems,
10th Edition, Pearson Education International.
U. J., Sutton, S.G. & Hunton , J.E (2005), Acquiring Developing & Implementing
Accounting Information Systems, 6th Edition Thomson/South Western.
4-5
materials)
1.
2.
3.
4.
5.
Learning
Levels
137
6.
Yusof, Khasi;ah (2006), Analysis and Design for Accounting Student, 2nd Edition,
McGraw Hill.
1.
2.
3.
4.
5.
Bidang Lain
Industrial Training
Integrated Studies
Foreign Language
General/University Studies
138
BUSINESS COMMUNICATION COURSE OUTLINE
Status
Course Title
Core
Course Synopsis
This course is designed to increase students’ awareness level of the functions and
importance of effective communication in the business arena. This course focuses on the
application of communication principles in achieving organization goals. Special
emphasis is placed on developing writing and speaking proficiency.
Learning Outcomes
1. To relate to communication theories and principles in an organization.
2. To apply communication methods both orally and non-verbally in a business
scenario.
3. To demonstrate values, attitudes and ethical behaviour in the internal and external
environment communication of an organization.
4. To exhibit the characteristics of communication, teamwork and management
through the application of effective business communication techniques.
Course Assessment/
Evaluation
• Group Assignments
• Public speaking
• Report writing
60%
Final examination
40%
Total
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
• Lecture
• Tutorials
Weeks
Topics
1
2-3
Business Communication, Management and Success
The managerial functions of communication
Trends in business and administrative communication
Understanding and analyzing business communication
•
•
•
Making Oral Presentations
• Purposes of oral presentations
• Planning a strategy for presentation
• Delivering an effective presentation
Designing Documents, Slides and Screens
• The importance of effective design
• Design as part of the writing processes
139
100%
•
4
Planning, Proposing and Researching Report
• Varieties of report
• Writing proposals and progress report
• Research strategies for reports
5
Analyzing Information and Writing Reports
• Analzing data and information for reports
• Presenting information effectively in reports
6-7
Making Your Writing Easy to Read
• Good style in business and administrative writing
• Ten ways to make your writing easier to read
9
Planning, Composing and Revising
• The ways good writers write
• Activities in the composing process
12
13-14
1.
2.
3.
Building Goodwill
• You-attitude and positive emphasis
• Reducing bias in business
8
10-11
materials)
Designing presentation slides
Persuasive Messages
• Format for letters, memos and e-mail messages
• Choosing a persuasive strategy
• Using analysis to choose a persuasive strategy
Communicating Across Cultures
• The importance of global business
• Ways to look at culture – values, beliefs, and pratices
Resumes and Job Application Letters
• How employers use resumes
• Guidelines for resumes
• What to include in a resume
• How job letters differ from resume
• Content and organization for job application letters
Bovess, C.L. & Thill, J.V. (2005), Excellence in Budiness Communication, 8th
Edition, Upper Saddle River, NJ: Pearson.
Krizan, A., Merrier, P., & Jones, C. (2005), Business Communication, Singapore:
Thompson.
Lesikar, R.V. & Flatley, M. E. (2005), Basic Business Communication, 10th Edition,
Boston: McGraw-Hill.
140
4.
5.
Locker, K.O. (2006), Business and Administrative Communication, 7th Edition,
Boston: McGraw-Hill.
Mc Laren, M.C. (2000), A Guide to Effective Writing, Kuala Lumpur: Prentice Hall.
INDUSTRIAL TRAINING COURSE OUTLINE
Status
Course Title
Industrial Training
Core
Duration
6 months
Credit hours
8
Semester training
commences
After completion of third year
Pre-requisite
Students have completed the following courses:
• Intermediate Financial Accounting
• Management Accounting I
• Audit I
• Taxation I
Course Synopsis
This purpose of this course is to provide exposure to the students regarding the actual
working environment by placing them to work in organizations outside the university. In
addition, the course enables the student to apply concepts and theories acquired during
the lecture to the actual practices in areas related to accounting.
Course Synopsis
1. Provide exposure to students about the knowledge, experience and work
environment which cannot be acquired during lectures.
2. Enable the students to use the experience obtained during the industrial training in
discussion during class.
3. Increase the chances of the students in selecting and getting jobs.
4. Strengthen the relationship between the industries and the university in areas such
as research, teaching, training and consultancy.
5. Provide opportunities to the industries to be involved in the development of human
resource through the sharing of their knowledge and expertise with students.
Learning Outcomes
1. Apply accounting knowledge to practice.
2. Use technology to facilitate their tasks in the organizations.
3. Work collaboratively in a team.
4. Communicate effectively, both orally and in writing, with different stakeholders.
5. Demonstrate behaviour consistent with professional ethics and social responsibility.
6. Demonstrate a commitment to life-long learning and professional development.
141
Course Assessment/
Evaluation
1.
Firm/Employer
30-50%
2.
Evaluator/Supervisor from university
10-30%
3.
Written report and log book of students
30-50%
Total
100%
The percentage evaluation is not incorporated for the calculation of CGPA (i.e. NO award
of letter grade)
However, the percentage can be used to differentiate performance into the following
classifications:
1.
2.
3.
4.
Excellent >_ 75%;
Good 65-74%;
Satisfactory 50-64% and
Fail 5 49%
•
•
Workplace/Work-based Learning
Student-Centered Learning
Nature/Area of Training
Audit firms:
Audit, accounting, taxation, secretarial and consultancy services.
Non-audit firms:
Public sector accounting, finance, cost and management accounting, financial
accounting, internal audit, internal control, secretarial services and other related
accounting areas.
Industrial Placement
Students are encouraged to seek placement in audit firms.
Supervision/ Monitoring
At least one (1) visit by the supervisor from the university and continuous supervision
from the firms.
Justification for 8 credit hours:
Based on MQF:
1 credit hour = 40 hours of learning over 14 weeks 3 credit hours = 120 hours
learning over 14 weeks
Thus, for a 3 credit hour, there are 9 hours of learning in one week.
(3 hours of formal learning and 6 hours of informal learning per week)
142
For industrial training of 6 months:
Total number hours worked in 6 months = 8 hours x 5 days x 24 weeks = 960 Thus, formal learning hours =
960/3 = 320 hours
Converting to credit hours = 320/40 = 8 credit
INTEGRATED CASE STUDY COURSE OUTLINE
Status
Course Title
Integrated Case Study
Core
Course Synopsis
This is a capstone course for the Bachelor of Accountancy program, which integrates
knowledge from financial accounting, management accounting, taxation, audit, finance,
management and business related, information technology and other social science
courses. Experiential exercises are embedded in this course to support learners effort in
independent learning.
Course Objectives
This course is designed to enable learners to integrate knowledge from the various
related disciplines and to enhance their technical core competencies and their problem
solving skills in the unstructured business environment.
Learning Outcomes
1. Integrate and apply knowledge from the various accounting sub-disciplines and
other business related disciplines within an organizational context.
2. Identify issues, undertake research, analyse and synthesise information to solve
business problems in the unstructured business environment.
3. Work in a team.
4. Communicate ideas, views and recommendations effectively, both verbally and in
writing.
5. Demonstrate ethical awareness in the decision making process.
Course Assessment/
Evaluation
• Case analysis (30%)
• Presentation (10%)
• Class participation (10%)
• Mid-term examination (20%)
70%
Final examination
30%
Total
• Case study
143
100%
•
•
•
Library/Internet search
Presentation
Simulation software packages
Weeks
1
•
•
2
•
•
2.
3, 4, 5, 6
3, 4, 5, 6
Mini case presentations
3, 4, 5, 6
5-6
Case 1
3, 4, 5, 6
7-8
Case 2
3, 4, 5, 6
10-11
Case 3
3, 4, 5, 6
12-13
Case 4
3, 4, 5, 6
14
1.
Introduction to case analysis
Enhancing group dynamics (Belbin’s
questionnaire – e.g. identifying personality traits)
Introduction to case analysis - continued
Mini cases exercise.
Learning
Levels
3-4
9
Topics
Final review:
• Learning diary
• Self reflection
Barnes, L. B., Christensen, C. R., & Hansen, A. J. (1994), Teaching and the case
method, 3rd Edition, Harvard Business School Press, Boston. [By Harvard Business
School instructors, a classic text for either self-study or faculty training seminars that
includes readings and cases on case method teaching]
Mauffette-Leender, L. A, Erskine, J. A., & Leenders, M. R. (1998), Learning with
cases, Ivey Publishing, Ivey School of Business Administration, The University of
Western Ontario, London, ONT. [By business instructors, an orientation to case
method learning for students, including instructions on how to prepare and
participate most effectively in case discussions]
144
BACHELOR DEGREE PROJECT COURSE OUTLINE
Status
Course Title
Major
Course Synopsis
This course is designed to give students an experience that is related that is related to the
field of study. Students will be trained to diagnose problems, investigate the background
problems, determine the scope, decide the sample, determine the methodology and
approach of study and finally execute the research project.
Course Objectives
The course objectives is to trained students to:
1. Diagnose problems, investigate background problems and determine the scope
of research
2. Decide on sample, determine methodology and approach of study.
3. Review past related researches to develop conceptual framework for guideline
of research
4. Carry out research and adopt and analytical approach critically.
Learning Outcomes
5. Prepare a report of the research in a predetermined systematic format.
Course Assessment/
Evaluation
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
•
•
Supervisor (proposal and final report
Evaluator of final report (during presentation)
Total
70 %
30%
100%
Individual project supervised by a supervisior and evaluate by
evaluator during presentation
Topics
Weeks
1-2
Students prepare proposal and submit to supervisor
1, 2
3-4
Supervisor provide feedback to student. Student
inform topic chosen to coordinator.
1, 2
5 -12
Student abide by work schedule (covering data
collection activities, data analysis and writing final
report.
1, 2, 3, 4
13
14 -15
Student submit draft final report to supervisor.
Supervisor returns draft final report with comments.
Student make corrections and prepare for
presentation.
145
1, 2, 3, 4
1, 2, 3, 4
16
1.
2.
3.
4.
5.
6.
Student presents (compulsory) to evaluator. Prepare
copies of report to submit to supervisor and faculty.
1, 2, 3, 4
Cooper, D.R and Schindler, P.S (1998) Business Research Methods, 6th
Edition, Mc Graw Hill. HD30.4 E47.
SPSS Inc (1997), SPSS: SPSS 7.7 for Window: Brief Guide, Prentice-Hall.
Panduan Penyediaan Projek Sarjana Muda : Salinan dan Penyelia, Skudai
FPPSM
Burns, A. C and Bush, R.F (2000), Marketing Research, 3th Edition, Prentice
Hall,
Mohd. Azhar Abd Hamid et al. 2001 Pengenalan kepada Penulisan Ilmiah ,
Skudai Johor
Sekaran, Uma. 2003. Research Methods for Business : A Skill Approach 4th.
Edition Kundli : John Wiley & Sons.
146
FOREIGN LANGUAGE
147
JAPANESE LANGUAGE COURSE OUTLINE (SHB 4053)
Course Title
Status
Introduction to Japanese Language
Elective
Course Synopsis
This course aims at introducing students to other basic language skills apart from the
national language, the mother tongue language and English which is viewed as an
additional asset required in the globalization era. This Japanese Language course for
Business 1 is created to equip students with basic Japanese language skills specific for
business purposes. This course is specially created to be communicative in nature with
the Y3K formula which comprises the combination of Yomi (reading) and Kaki (menulis)
Hiragana, Kiku (listening) and Kaiwa (conversation). Each lecture is carefully planned
and geared towards Y3K where students are exposed to the Japanese language within
a special communicative context for use in business purposes. This will benefit the
students in their future career path.
Course Objectives
The objective of this course is to equip students with the basic skills of reading, writing,
listening and communicating in Japanese language.
Learning Outcomes
4. Pronounce and write Hiragana.
5. Name the items in appeared in the lecture room, the office and the
surroundings.
6. Count from 0 to 10 000, read time and mention prices.
7. Communicate in Japanese language (simple business communication).
5. Write short essays on yourself/ friends/ family and company.
Course Assessment/
Evaluation
Course Contents/
Outlines
• Assignment
• Quizzes
Total
60%
40%
100%
• Lecture
• Tutorial
o Presentation
o Discussion
Weeks
1
Topics
Introduction to Japanese Language for Business 1.
148
Learning
Levels
1, 2
LEGEND:
Learning Levels
13. Knowledge
14. Comprehension
15. Application
16. Analysis
17. Synthesis
18. Evaluation
2
Introduction – sound system, writing and Japanese
sentence structure
1, 2
3
Hiragana (Japanese writing - character)
4
Greetings
1, 2, 3
1, 2, 3
5
Presenting oneself/ Introduce a friend
1, 2, 3
6
Number counting from 0 to 10 000
1, 2, 3
7
Answering simple questions with ‘Yes’ or ‘No’
1, 2, 3
8
Naming and describe objects
1, 2, 3, 4
9
Simple conversation using correct verbs
1, 2, 3, 4
10
Read and answer questions
1, 2, 3, 4
11
Read and answer questions
1, 2, 3, 4,
12
Presentations
1, 2, 3, 4,
13.
Test
1, 2, 3, 4
14
Revision
1.
Tada Yone etc (1998). Minna No Nihongo. Tokyo: Surie Network
2.
Tsuyako Coveney ets (1993). Japanese In Modules. Tokyo :ALC Press
Japanese Textbook Series
149
3.
Course Title
Yasuko Kosaka Mitamura (2003). Let’s Learn Hiragana.Tokyo: Kodansha
International.
French Language
150
Status
Course Synopsis
Course Objectives
Learning Outcomes
Elective
Balanced between the thematic and communicative approach to learning language, French
Ianguage teaches students to greet people, describe family and friends, weather, and
communicate about other topics, such as shopping, place and oneself. Each lesson presents
vocabulary, grammar and pronounciation, followed by explanations and exercises.
Vocabulary includes school subjects, parts of the body, words to describe people, and
idiomatic phrases. Language structure and grammar instruction includes the verb system,
adjective agreement, formal and informal address, reflexive verbs and past tense.
1. To introduce vocabulary and structure of the French language.
2. To expose students to simple and complex sentences with proper grammar.
3. To introduce the daily conversation in the French language.
1. use the Fench language in daily conversations.
2. Construct simple and compliex sentences in proper grammar.
3. listen and understand information in the French language.
4. read text in proper intonation
• Assignments
• Written tests
• Oral tests
Final examination
Total
60%
40%
100%
• Lecture
• Tutorial
• Videos
FRENCH LANGUAGE COURSE OUTLINE
1
•
•
Communication of the alphabet.
Introduction of numbers from 1-25.
151
1, 2, 3
2
•
Brief presentation and introduction to oneself.
•
Communication: Presentation & introduction (ctd),
how to greet, introduce, etc.
Vocabulary: sound distinction, Look for familiar
words, transparent words.
Distinguish between French words & other
languages.
1, 2, 3
Communication: Presentation: Asking for
information. Giving information about oneself.
How to identify somebody and how to ask a
question.
Grammar: Masculine and feminine words.
Pronouns (je, vous etc)
Vocabulary: Adjectives, Nationalities.
Pronunciation: Mas/Fem of adjectives
1, 2, 3
Communication: Identify someone (2). Asking for
information (2). Giving information about oneself &
on somebody else. How to ask a question.
Grammar: The accents.
Vocabulary: The different professions, Names. 1st
name, spelling.
1, 2, 3, 4
Communication: Asking information on the
quantity, about something. Explain & describe
different objects. Say what one’s like & dislike.
Show one’s preference & appreciation. Thanking
people.
Grammar: Introduction to verbs, the 3 different
groups.
Vocabulary: Daily objects, the adjectives..
Pronunciation: Rhyme &intonation.
1, 2, 3, 4
•
•
3
•
•
•
•
4
•
•
•
5
•
•
•
•
6
•
•
•
•
1, 2, 3, 4
Communication: Asking information on the price.
Asking for particular objects (in a shop). Asking for
a menu (in a café, restaurant). Show a preference.
Grammar: Verbs of the 1st group (ctd).
Vocabulary: 26-100.
Pronunciation: sound, rhyme.
152
7
•
•
•
•
•
8
•
•
•
•
•
9
•
•
•
•
10
1, 2, 3
Communication: Situate the time. Talk about one’s 1, 2, 3
time table. Asking time. Differentiate between
informal & formal pronouns.
Grammar: Negative sentences.
Vocabulary: The days of the week, the different
time of the day, time.
Pronunciation: formal and informal “you”. The
liaison with the word “Pheue”’.
1, 2, 3
1, 2, 3
•
•
•
Communication: Propose something to someone.
Express one’s ideas. Accept/Refuse/Justify.
Suggest something.
Grammar: Interrogate adjectives. Interrogation.
Vocabulary: Time/Regret/Family.
Pronunciation: The rhyme, sound (o), (e).
•
Communication: Planning a trip abroad. Establish
1, 2, 3
•
13 - 14
Communication: Talk about localization, describe
an apartment, the furniture etc…
Orientation: Looking for, explain, direct: where /
how to find a place.
Grammar: Articles (ctd), verbs (ctd)
Vocabulary: The furniture in a house, a building.
Pronunciation: Expression, refusing something.
1, 2, 3, 4
Communication: Choose between “tu & vous”.
Talk about one’s work. The climate. The weather.
Talk about the use of one’s time. Compare the
different modes of life.
Vocabulary: The season, types of weather, the
meteo, the names of countries.
Pronunciation: the sound of “r” at the end of a
word.
•
•
11 - 12
Communication: Asking for direction. Explain an
itinerary. The different means of transport.
Shopping: looking for something, to choose & to
agree.
Grammar: Articles; definite and indefinite.
Vocabulary: To find, direction, localization, some
shopping names.
Pronunciation: sound, rhyme.
•
153
•
•
•
1.
an itinerary. To discuss and to agree. To ask for a
delay.
Grammar: Personal pronouns.
Vocabulary: Tourisms/seasons.
Pronunciation: The different sounds.
Akyüz Anne (2000). Exercices d’oral en contexe. Niveau débutant. Paris
Cedex: Hachette livre
Augé Hélène (2005). Tout va bien! 1 : Methode de Francais. Paris: CLE
International.
Grégoire, M. (1997). Grammaire du Francais, Niveau Débutant. Paris:
Hachette
Mérieux. R. (1999). Bravo Methode de Francais. Paris: Didier.
Monnerie-Goarin, A. (2001). ADO 1, Methode de Francais. Paris: Hatier/Didie.
Vicher, A. (2001). Grammarire Progressive du francais Pour les adolescents.
Paris: CLE International.
2.
3.
4.
5.
6.
MANDARIN LANGUAGE COURSE OUTLINE
Course Title
Status
Course Synopsis
Course Objectives
Learning Outcomes
Mandarin Language
Elective
This course is designed to expose students to other language apart from national and
English language. It is considered as imperative skill in this globalization era. This course
is emphasized on the four basic aspects of skill i.e. reading, speaking, listening and
writing by using han yu pin and Chinese writing. It expects students to master the
Mandarin language at the elementary level.
1.
2.
3.
4.
To introduce the common words in Mandarin
To introduce the basic structure of Chinese writing
To introduce writing with han yu pin pronounciation
To introduce the way han yu pin are pronounced and the roght intonation.
1. pronounced the word using han yu pin
2. run a conversation using Mandarin with the correct pronounciation
3. and intonation.
4. write with han yu pin and Chinese writing
5. identify the correct pronounciation and intonation after listening and
6. reading to a brief texts in Chinese language.
154
Course Assessment/
Evaluation
Course Contents/
Outlines
LEGEND:
Learning Levels
13. Knowledge
14. Comprehension
15. Application
16. Analysis
17. Synthesis
18. Evaluation
• Writing, listening, reading and speaking exercises
60%
Total
40%
100%
• Lecture
• Reading and listening exercises
Weeks
1-8
Topics
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
9-14
•
Learning
Levels
Introduction
Writing and pronounciation han yu pin yin –- a,
o, e, l, u, u, conversation – greeting speech
Basic structure of Chinese writing --- dian,
heng, shu
Writing and pronounciation han yu pin yin –- b,
p, m, conversation – thank you
Adverb
Basic structure of Chinese writing --- pie, na ,ti
Writing and pronounciation han yu pin yin – f,
d, t
conversation – say sorry
Basic structure of Chinese writing --- heng pie,
heng zhe, heng gou heng gou
Adjectives
pronounciation han yu pin yin – n, l, g, k
conversation – permission
Basic structure of Chinese writing --- shu ti,
heng zhe ti
Numbers
Writing and pronounciation han yu pin yin – h,
j, q, x
Conversation – Date and time
Basic structure of Chinese writing --- heng zhe
gou, pie zhe
Writing and pronounciation han yu pin yin – zh,
ch, sh
Conversation -price
1, 2
Basic structure of Chinese writing – pie dian,
heng zhe wan gou
1, 2
155
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Recommended
References
o
1.
2.
3.
4.
5.
6.
Writing and pronounciation han yu pin yin –- r,
z, c
Conversation– The explaination of causes
Basic structure of Chinese writing --- heng zhe
zhe gou, shu gou
Statement of questions
Writing and pronounciation han yu pin yin –- s,
y, w
Conversation – Family
Basic structure of Chinese writing --- shu zhe
zhe gou, shu wan gou
Writing and pronounciation han yu pin yin –ai,
ei, ui, ao, ou
Conversation – Dinner
Basic structure of Chinese writing --- xi gou
Writing and pronounciation han yu pin yin – iu,
ei, ue, un
Conversation – Current issues
Chinese writing --- 30 Chinese words
Writing and pronounciation han yu pin yin –
an, en, un, un
Conversation – Interview and telephone
Chinese writing --- 30 Chinese words
Writing and pronounciation han yu pin yin –
ing, ong
Conversation – Globalization
Memo – Meeting
Writing and pronounciation han yu pin yinang,eng
Conversation in the interview
____(1997). Chinese 3000, Sinolinguo.Beijing:
AJK shaonian ertong guwei hanzi shidu.
(1992). Shanonian ertong guwei hanzi shidu
1,2&3 Beijing: Beijing Teaching Training
Universiti, Beijing Languages College.
Guo Feng. (1993) English Social
Dialogue.Taipei: Guo Feng Publisher.
Kim Liu. (1998) Li dai ci yin song.
Beijing:Chong Hua Publisher.
Luo Hua Yan (1995). Xiandai hanya
yufa.Kuala Lumpur: Penerbitan Seni Hijau
Sdn. Bhd.
Siow Mang. (1995). Tang shi yin song. Beijing
:Chong Hua Publisher.VCD-MASTER YOUR
156
han yu pin yin.
157
ITALIAN LANGUAGE COURSE OUTLINE (SHL XXX3)
Status
Course Title
Italian
Elective
Course Synopsis
In relation to the few hours available, the focus of the course will be on the language
use. The language topics will be related to specific speech situations. Reading
passages, vocabulary lists, questions to be answered orally or in writing in Italian, oral
presentations and teamwork will be used to approach an effective ‘practical Italian’. The
purpose of the class is to provide the students with basic skills and open up for them the
rich cultural Italian panorama, using among others, as information-sources, hints on
places, history, art, music and gastronomy. The course will generally prepare them for
simple conversations in Italian language and will also serve as a basis for further study in
Italian literature or in other fields.
Course Objectives
To introduce and equip the students the basic skills for reading, writing, listening and
speaking in Italian language.
Learning Outcomes
1. Carry out simple conversation in Italian language.
2. Read short and simple passages in Italian language.
3. Write a short essay about themselves/friends/their family in Italian language
Course Assessment/
Evaluation
• Assignment
• Quizzes
Final examination
•
•
•
•
•
•
•
o
o
60%
Total
Reviewing difficult text or workbook assignments such as true/false,
fill-in-the-blank, changing subject and making any other necessary
changes in the sentence
Creating sentences and dialogues in pairs or groups
Responding in complete Italian sentences to questions posed by
instructor or other students using the structures and vocabulary
under study
Reading cultural materials aloud to practice pronunciation and then
carrying on a simple discussion in Italian
Viewing video tapes in Italian or occasionally in English to introduce
cultural materials or stories which promote discussion
Playing games in Italian (such as guessing games)
Interviewing another student and reporting information to the class
Summarizing the content of a video episode or cultural reading
Use of a language laboratory
158
40%
100%
Course Contents/
Outlines
LEGEND:
Learning Levels
19. Knowledge
20. Comprehension
21. Application
22. Analysis
23. Synthesis
24. Evaluation
Weeks
1
2
3
4
5
6
7
8
Topics
Introduction, methodology, course overview
Comparative linguistic analysis: medieval Latin and
modern Italian
Lab: Practicum/ palaeography
Medieval Inscriptions I
Salvi 7-71
Excursion – Ascoli Piceno, Museo Diocesano
Learning
Levels
1, 2
1, 2
Medieval Inscriptions II
Salvi 77-155
Excursion – Ascoli Piceno, ecclesiastical buildings
1, 2, 3
Medieval Inscriptions III
Salvi 157-244
Excursion – Ascoli Piceno, civic buildings
1, 2, 3
Orientation to Italian manuscript collections
Franchi AP 7-31
Lab: Practicum – translation exercise
Linguistics I
Medieval syntax
Lab: Comparative analysis of selected texts
Linguistics II
Medieval lexis
Lab: Practicum – translation exercise
Linguistics III
Dialectal variations
Lab: Practicum – comparative analysis
1, 2, 3
1, 2, 3
1, 2, 3
1, 2, 3, 4
9
Research Methods I
Use of archival catalogues
Excursion – Archivio di Stato, Ascoli Piceno
1, 2, 3, 4
10
Research Methods II
Use of on-line sources
Lab: Practicum – Internet searches
1, 2, 3, 4
11
Research Methods III
Use of published works
Lab: Annotated bibliography
1, 2, 3, 4,
159
12
13.
14
Manuscript Studies I
Franchi AP 32-63 Lab: Practicum – translation exercise
1, 2, 3, 4,
Manuscript Studies II
Franchi AP 65-144
Lab: Practicum – short research paper
1, 2, 3, 4
Manuscript Studies III
Franchi AP 145-174
Excursion – Archivio di Stato, Fermo
1, 2, 3, 4
1. Grazia Avitabile (
2. Marcel Danesi (
160
). Italian for the English-speaking . Bonacci Ed.: Rome.
). Italian (The easy way). Barron’s Ed.: Toronto.
UNIVERSITY GENERAL STUDIES
161
ENGLISH LANGUAGE
162
ENGLISH COURSES OUTLINES
Course Title
English for Academic Communication
Status
General University
Course Synopsis
This subject prepares students for the skills needed to perform academic tasks, such as
taking notes from written and oral texts, producing academic assignments and giving
oral presentations related to their academic assignments. Though these tasks, students
will practice various skills such as looking for information from various sources (print,
Internet, etc.), extracting information from different text types, making notes of
information obtained, expanding notes into coherent extended texts and presenting
information as well as giving viewpoints in an oral presentation. The tasks assigned will
be in the form of individual and group work projects that develop students’ skills in time
management, project management, team work and group interaction.
Course Objectives
1.
2.
3.
4.
5.
6.
Learning Outcomes
To equip students with library skills for information search and reference work.
To equip students with reading skills for identification of relevant information.
To equip students with effective study skills of note-taking/
note- making.
To provide students with skills in effective writing and practice in paragraph writing
towards developing an essay.
To provide students with opportunities to participate in discussions.
To provide students with opportunities to develop generic skills in team work, lifelong learning and self-development.
By the end of the course, students should be able to:
1.
search for relevant information from different sources and do referencing work in
the library.
2.
identify key information, make/take effective notes, make inferences and draw
conclusions from reading.
3.
express ideas, exchange views, ask relevant questions and respond to queries
and opinions during group discussions.
4.
write effectively in a clear, organised and coherent manner using correct
grammar, syntax, sentence structure, proper mechanics, and suitable word
choice.
5.
communicate effectively and work collaboratively as a team toward accomplishing
assigned tasks.
Course Assessment/
Evaluation
Total
163
35%
35%
30%
100%
Course Contents/
Outlines
Lecture
Tutorials
Group work
•
•
•
Weeks
Learning
Levels
1
•
Input on discussion skills
1,2,3
2
•
Assignment brief of project work
1,2,3
3
•
Practice exercise on library referencing
1,2,3,4
5-6
•
Practice exercise on library referencing
1,2,3,4
7
•
Reading
skills
8
•
Input on reading skills
•
Note-taking/note-making skills
10
•
Panel discussion
11
•
Effective writing skills input
1,2
12 - 13
•
Paragraph development
1,2
14
•
•
Essay writing
Finalising write-up of project work
LEGEND:
Learning Levels
25. Knowledge
26. Comprehension
27. Application
28. Analysis
29. Synthesis
30. Evaluation
9
Topics
1.
and
Note-taking/Note-making
1,2,3
1,2,3
1,2,3
1,2, 3
1,2,4
Billings, H. & Billings, M. (1999). Critical Reading Series – Phenomena
164
2.
3.
4.
5.
6.
7.
8.
(Second Editon). Lincolnwood, Illinois: Jamestown Publishers.
Billings, H. & Billings, M. (1999). Critical Reading Series – Eureka.
Lincolnwood, Illinois: Jamestown Publishers.
Bushell, B. & Dyer, B. (2004). Global Outlook – High Intermediate Reading.
Singapore: McGraw Hill.
Dyer, B. & Bushell, B. (2003). Global Outlook – Advanced Reading. New
York: McGraw Hill.
Lechman, C.M. & Dufrene, D.D. (2000). Business Communication
(Anniversary Edition). U.S.A.: Thomson Learning.
Schinke-Llano, L. (2002) Time - Reaching for Tomorrow. Singapore:
McGraw Hill.
Tiersky, E. & Hughes, R. (2002). Morning Edition- Mastering Reading and
Language Skills with the Newspaper. Singapore: McGraw Hill.
Williams, M.H. (2002). Nutrition For Health, Fitness and Sport. New York:
McGraw Hill.
Course Title
Status
Advanced English for Academic Comunication
Elective
Course Synopsis
This course prepares students for advanced academic communication in English with
emphasis on oral communication skills. Students will be assigned project that require
them to look for and extract relevant information from various sources. In the process
of completing the projects assigned, students will put into practice various skills
developed in the earlier subject as well as skills in collecting data through interviews
and questionnaire survey, integrating and presenting information (in oral and written
form), time management and group interaction. The various oral activities such as
presenting a proposal of the project, giving a briefing on the progress of the report and
presenting the completed report are designed to build students’ oral communication
skills and confidence in expressing themselves, i.e. skills that are much needed in their
studies and career.
Course Objectives
Learning Outcomes
The objectives of this course are:
To equip students with the knowledge and skills of effective communication or
1.
academic purposes.
2.
To train students to use English effectively for research purposes
3.
To enable students to present research reports in the oral and written modes.
1.
Analyze, evaluate, and synthesize information from a variety of sources.
2.
Effectively use English to conduct research using appropriate data collection
techniques.
Work collaboratively in a group towards the successful completion of a research
3.
project.
4.
Present a report proposal (write a formal report based on the research).
5.
Deliver an informative oral presentation using appropriate and effective visual
aids.
165
6.
Course Assessment/
Evaluation
Participate in discussion activities.
• Assignment
• Quizzes
• Tests
Final examination
Total
70%
30%
100%
Lecture
Tutorial
o Class discussion
o Presentation
•
•
•
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
Weeks
Topics
Learning
Levels
1
Introduction to the course
2
Introduction to research report writing
• Definition of research report
• Background of problem
• Statement of purpose
• Scope
• Identification of literature
• Language input : Infinitive
1,2,3,4
3
Research proposal
• Outline of proposal
• Language input : Subject verb agreement & future
tense
1,2,3,4
4
Data collection
• Primary data
• Secondary data
• Language input : Questioning & modal verbs
1,2,3,4,5,6
5
Proposal presentation
1,2,3,4,5,6
6
Students’ consultation I & collection of data
• In-text citation
• Language input : Discourse markers
1,2,3,4,5,6
7
Data processing and data presentation
1,2,3,4,5,6
166
1
•
•
8–9
10
11 – 12
Processing and presenting quantitative and
qualitative data
Language input : Active and passive structure
Writing research report
• Introduction
• Literature review
• Methodology
• Findings and discussion
• Conclusion and recommendations
• Other parts of the report
• Language input : Tenses and phrases
1,2,3,4,5,6
Effective oral presentation and listening
• Submission of first draft
• Language input : Language expressions in oral
presentation
1,2,3,4,5,6
Students’ consultation II
• Evaluation and returning of first draft
• Preparation of oral presentation
1,2,3,4,5,6
13 – 14
Students’ oral presentation
1,2,3,4,5,6
Submission of final report
1. Norazman, A.M, Masdinah, M.Y., Tina, A., Shahirah, M., Zanariah, M.S., Faruk,
M., Siti Aisyah, A.H., Rohayah, K. (2006). Academic Report Writing: From
Research to Presentation. Pearson Prentice Hill.
2. Huckin, T.N. & Olsen, L.A. (1991). Technical Writing and Professional
Communications for Nonnative Speakers of English. Singapore: McGraw Hill
Inc..
3. Dignen, B (1999). Down to English – English for Presentation. Malaysia: Falcon
Press Sdn. Bhd.
Course Title
Status
Course Synopsis
Course Objectives
Writing For Specific Purposes
General University
Focuses on two areas of writing
•
The writing of technical information that students would be expected to perform in
their professional career
•
skills of organizing various types of data towards producing a thesis
1.
2.
3.
To expose students to a variety of gathering techniques of technical information
To equip students with the ability to gather information and present it in written
technical format
To expose students to the proper language usage and acceptable writing format.
167
Learning Outcomes
Course Assessment/
Evaluation
Course Contents/
Outlines
LEGEND:
Learning Levels
19. Knowledge
20. Comprehension
21. Application
22. Analysis
23. Synthesis
24. Evaluation
1. Use different techniques of information gathering
2.
Analyze and evaluate information, form ideas and make well
supported judgment
3.
Suggest appropriate measures or actions for improvement
4.
Present gathered information to target audience objectively, critically and ethically
5.
Build up self-confidence in using the language
• Exercises
60%
Total
40%
100%
• Lecture
Weeks
1-7
Topics
First part of the course cover:
•
the techniques of gathering information about
product, service or specialized subjects
•
present the gathered information to a target
audience in the form of instructional manuals,
brochures, memorandums and short reports
Learning
Levels
1, 2,3
Emphasis on
•
English grammar
•
proper language usage
•
acceptable writing standards
8-14
Second part of the course cover:
•
the nature of writing a thesis
•
analyze and evaluate existing thesis
•
the opportunity to go through the steps in
planning a thesis, assembling and presenting
data, writing the findings, and drawing
conclusions from a study
Emphasis on
•
English grammar
•
proper language usage
•
acceptable writing standards
168
1, 2,3
Recommended
References
materials)
169
OTHER UNIVERSITY GENERAL STUDIES
170
GENERAL STUDIES COURSE OUTLINE
Course Title
Entrepreneurship And Enterprise Development
Status
Elective
Course Synopsis
Course Objectives
This course is designed to expose students to the concept of entrepreneurship and
entrepreneurs, and the skills needed to prepare a good business plan. In addition to
exposing the students to the characteristics of successful entrepreneurs, various skills to
successfully run and manage entrepreneurial ventures will also be discussed. Finally,
students are required to prepare a business plan after they have learned the
fundamentals of a good business plan.
1. To introduce the concepts, tools and practices of entrepreneurship
2.
4. To introduce the Techniques to identify and evaluate business
opportunities
5. To enable students to prepare a successful business plan
Learning Outcomes
10. Discuss the characteristics of successful entrepreneurs
11. Prepare a successful business plan based on the format given
12. Analyze business environment and come up with lists of business
opportunities
13. Apply techniques to generate business ideas creatively and
innovatively
Course Assessment/
Evaluation
Course Contents/
Outlines
• Assignment of entrepreneur profile and business plan
60%
Total
40%
100%
• Lecture
o Class discussions
o Group Presentations
Weeks
Topics
1-2
The Concepts, Tools and Practices of
Entrepreneurship
171
Learning
Levels
1, 2
LEGEND:
Learning Levels
3.
Knowledge
4.
Comprehension
5.
Application
Analysis
6.
7.
Synthesis
8.
Evaluation
Recommended
References
Status
Course Title
2-3
Creativity, Innovation and Entrepreneurship
1, 2
4-5
Identifying and Evaluating Business Opportunity
3,4
6-8
Developing a Business Plan
4,5
9-10
Organizational and Production Plan
4,5,6
11-12
Marketing Plan
4,5,6
13-14
Financial Plan
4,5,6
1.
2.
Dollinger, M.J. (2003). Entrepreneurship:
Strategies and Resources. Prentice Hall: USA.
Lambing, P.A. and Kuehl, C.R. (2007).
Entrepreneurship. 4th Edition. Pearson Prentice
Hall: USA.
Professional Ethics
General Studies
Course Synopsis
This course covers the basic foundation of ethics, ethics theory, principle and its function. It
also discusses the relation of ethics and professionalisme, ethical problem relating to
profession, values and professional ethics structure. It further discusses the obligation of
professional namely in providing services, towards client, towards profesion. Ethical issues
in management, medicine, engineering and businesses is also examined.
Course Objectives
1.
2.
3.
4.
Learning Outcomes
1.
Apply ethical concept and principle in working organisation.
2.
Practice professional ethics at all times in working organisation.
Course Assessment/
Evaluation
Inculcate understanding of basic concept and ethics theories.
Explain ethics function and its relation toward profession.
Highlight profession problems relating to ethical issues..
Provide awareness on the importance of ethics in living with society.
• Essays
• Simulation packages
172
60%
•
Final examination
Lecture
Tutorial
o Case study
•
•
•
Weeks
Course Contents/
Outlines
Topics
1 -2
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
Introduction to professional ethics
Ethics theories and thinking
Ethical awareness
Ethics basic principle
3
Values and structure in professional ethics
10.
Obligation towards provide services
Obligation towards client
Obligation towards third party
Obligation towards profession
MID – SEMESTER BREAK
4 -5
6
7.
1.
1, 2
1, 2, 3
1, 2, 3
Professional rights
Monitoring of professional
1, 2, 3
9 – 10
Malaysia’s Public Service Ethics
1, 2, 3
Ethical issues in business and information
technology
15
1.
2.
Learning
Levels
7–8
13 - 14
40%
100%
Total
Discussion of case study
Drucker, Peter, 1974. Management: Tasks, Responsibilities, Practices,
London : Heinemann. Evans, William A. 1981. Management Ethics: An
Intellectual Perspective. The Hague: Martinus Nijhoff Publishing.
Madsen, Peter and Jay M. Shafriz (eds.), 1990, Essentials of Business
Ethics, New York : Meridian.
Matsushita, Konosuke, 1984. Not For Bread Alone, Tokyo: PHP.
Mohd. Janib Johari, 1994, Moral : Teori, Aplikasi dan Permasalahan,
173
1, 2, 3
Skudai: Penerbit UTM.
Status
Course Title
Islamic and Asia Civilization
General University
Course Synopsis
The course familiarse students with the Islamic and Asian Civilization. It discusses on the
science of civilization that embraces an introductory to the science of civilization, the
interactions of various civilizations (Malay, China and Indian); Islam in Malay Civilization
and its role in establishing the Malaysian civilization, contemporary issues on the Islamic
and Asian Civilization, Islam Hadhari and nation-building. At the end of the course,
student will be extensively exposed to the history, principles, values and fundamental
aspects of the civilisational studies in Malaysia as well as able to strengthen the integrity
of Malaysian as citizen of a multi-racial country which has a high tolerance towards
others. Throughout the learning process, some aspects of generic skills namely team
working, communication skills and ethics will be emphasized.
Course Objectives
To explain the civilization concept comprehensively, birth and development of civilization
and its rei event to Malaysia.
To explain about the interaction among different civilization (Malay,Chinese and India);
and similarities and differences among civilization.
To explain about Islam in Malay Civilization and its roles in the development of Malaysia
civilization.
To explain about contemporary issues in Islamic civilazation and Asia civilization.
To explain about Islam hadhari and nation development process.
Learning Outcomes
At the end of the course, student should be able to
1. Explain the civilization concept comprehensively from the persepective of Islam
regarding history, principle, value and the main aspects of civilization study in
Malaysia.
2.
Practice knowledge culture to increase congeniality and to consolidate self identity
in line with the national vision.
3.
Practice universal values in porfessional society that are tolerance and sensitive
towards civilization issues.
Course Assessment/
Evaluation
• Group assignment
• Group presentation
Total
174
20%
25%
15%
40%
100%
•
•
Course Contents/
Outlines
LEGEND:
Learning Levels
1. Knowledge
2. Comprehension
3. Application
4. Analysis
5. Synthesis
6. Evaluation
Lecture
Presentation and discussion
Weeks
1
Topics
Learning
Levels
Introduction to civilization knowledge
• Concept and history of civilization
• Civilization theory : Emergence and downfall
1,2
2-3
Interaction between civilization
• Interaction concept : Civilization of the Malays,
Chinese and Indian
• The similarities and differences between
civilization
• Example of interaction in history
1,2
4-5
Islamic civilization concept
• Definition
• Universal view of Islamic civilization
• Specific, general and universal characteristics
• Goals, sources and foundation
1,2
Islam in Malay civilization
Arrival theory
Factors that spread Islam
Effect and influence of Islam in politic, economy
and social
The role of Malay civilization in the development of
Malaysia civilization
1,2
8 - 10
Contemporary issues on Islamic and Asia civilization
• Introduction to western civilization
• The western hegemony and globalization
• Environmental crisis
• Perception on Jihad
• Ethics in Science
• The impact of contemporary development
towards society and nation.
1,2
11 - 13
Islam Hadhari and the process of nation-building
• Islam Hadhari concept
• Ten principles of Islam Hadhari
• Piety and obedience towards God
• A fair and trustworthy government
• Independent mind citizen
1,2
6
7
175
1,2
•
•
•
•
•
•
•
Possession of knowledge
Balance and comprehensive economic
development
Quality life
Defending the rights of minority and women
Intactness of culture and moral
Preservation of the nature
Defense strength
14
Analysis and summary
1,2
2. _______ (2002). Tamadun Islam dan Tamadun Asia 1. Johor Bahru : PPIPS,
UTM.
3. Beg, M.A.J (1982). Islamic and Western Concepts of Civilizations. Kuala Lumpur :
Universiti Malaya Press.
4. Husin Mutalib (1997). Islamic Civilization in the Malay World. Kuala Lumpur :
Dewan Bahasa dan Pustaka.
UHS 2032 / UHS 2042 / UHS 2052 / UHS 2062 / UHS 2072 / UHS 2082 / UHS 2092 /
UHS 2102 / UHS 2112 / UHS 2122
Course Title
Status
FPPSM General Studies Electives:
Technocrats and Development, or
Introduction to Industrial Psychology, or
Effective Communication, or
Ethnic Relations, dr
Malaysian Socio-economic Development, ior
Professional Ethics, or
Introduction to Counseling,or
Introduction to International Relations, or
Critical and Creative Thinking
General Studies
176

- Universiti Teknologi Malaysia

Transcription

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