Page 59 - FBA UG PROGRAMME HANDBOOK 2017

CIA2008 COMPANY LAW 3 Credits
Synopsis :
The course will first discuss the concept of partnership and the rights and liabilities of partners. Then, it will
examine the types and features of a company, the incorporation of a company, the company’s constitution,
the duties, liabilities and rights of a director, company secretary and member. This course will also cover the
types of fundraising by a company,
i.e. through the issuance of shares and debentures, and the importance of capital maintenance. The course
will also include a discussion on the types of company meetings and resolutions. The final topic is on the
liquidation of a company.

Course Pre-requisite(s) : Pass CIA2007 (Commercial Law) or CIB2002 (Business Law)
Assessment Methods : Continuous Assessment : 40%, Final Examination : 60%

CIA3001 CORPORATE ACCOUNTING 3 Credits
Synopsis :
This course covers in detail accounting for investments, business combinations including associates companies
and joint ventures, consolidated cash flow statements and foreign operations. Students will also be exposed to
relevant ethical issues.

Course Pre-requisite(s) : Pass CIA2001 Advanced Financial Accounting and Reporting
Assessment Methods : Continuous Assessment : 40%, Final Examination : 60%

CIA3002 ADVANCED ACCOUNTING INFORMATION SYSTEM 3 Credits
Synopsis :
The course begins by demonstrating the advances in ICT such as Internet and how these advances affect the
accountants and auditors. As such the course will first elaborate on the design and management of
organization’s data resources due to advances in technologies. Students will be exposed to the REA approach
to database modelling, enterprise resource planning (ERP) and the underlying technologies and techniques of
electronic commerce that modern accountants must be familiar with. Next the course examines the risks,
control, audit objectives and test controls that may be performed to satisfy compliances and auditors
responsibilities. The course ends by describing project management and discussing key elements and
techniques of project management framework in information systems projects.

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

CIA3003 ACCOUNTING THEORY AND PRACTICE 3 Credits
Synopsis :
This course covers in detail accounting for investments, business combinations including associates companies
and joint ventures, consolidated cash flow statements and segment reporting. Students will also be exposed to
relevant ethical issues.

Course Pre-requisite(s) : Pass CIA3001 Corporate Accounting
Assessment Methods : Continuous Assessment : 40%, Final Examination : 60%

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