Page 57 - FBA UG PROGRAMME HANDBOOK 2017

CIA1004 COST ACCOUNTING 3 Credits
Synopsis :
This course introduces the basic concepts, terminologies, principles and methods of cost accounting at the
operational level. Topics include the fundamental elements of costs, traditional cost accumulation techniques,
cost planning and costing methods. The main emphasis is on estimating the cost of products produced and
services rendered.

Course Pre-requisite(s) : None
Assessment Methods : Continuous Assessment : 40%, Final Examination : 60%

CIA2001 ADVANCED FINANCIAL ACCOUNTING AND REPORTING 3 Credits
Synopsis :
This course provides continuity from the pre-requisite course by exposing students to a more advanced level
of examining specific items in the financial statements. Overall, the course covers topics such as: leases,
deferred tax, fair value measurement, investment property, advanced financial statement analysis and ethics.

Course Pre-requisite(s) : Pass CIA1003 Intermediate Financial Accounting & Reporting
Assessment Methods : Continuous Assessment : 40%, Final Examination : 60%

CIA2002 ACCOUNTING INFORMATION SYSTEMS 3 Credits
Synopsis :
This course exposes students to the accounting information systems in organizations. It covers the accounting
cycle, risk, and control elements in accounting information system. Students will be required to use an
accounting system application package.

Course Pre-requisite(s) : None
Assessment Methods : Continuous Assessment : 40%, Final Examination : 60%

CIA2003 ACCOUNTING FOR DECISION MAKING AND CONTROL 3 Credits

Synopsis :
This course focuses on the application of management accounting information and techniques for planning,
control and decision making. Topics covered include budgeting, standard costing, pricing strategies and
responsibility accounting. Transfer pricing issues and behavioural considerations conclude the course.

Course Pre-requisite(s) : Pass CIA1004 Cost Accounting
Assessment Methods : Continuous Assessment : 40%, Final Examination : 60%

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