Page 60 - FBA UG PROGRAMME HANDBOOK 2017

CIA3004 SEMINAR IN MANAGEMENT ACCOUNTING 3 Credits
Synopsis :
The course discusses evolution of management accounting in details. Different techniques of strategic
management accounting in traditional and contemporary business environment are analysed and evaluated.
The topics covered include performance evaluation, management control, motivational, behavioural and
ethical issues as well as recent developments in management accounting.

Course Pre-requisite(s) : Pass CIA2003 Accounting for Decision Making and Control
Assessment Methods : Continuous Assessment : 40%, Final Examination : 60%

CIA3005 ADVANCED AUDITING 3 Credits
Synopsis :
This course intends to strengthen and enhance the students’ understanding in auditing. Among the topics that
will be discussed are code of ethics, auditors’ liability, completing the audit process, computer assisted audit
techniques, group audit and current issues facing the auditing profession. This course enables students to
perform non-financial statement audits such as operational, compliance and internal audit.

Course Pre-requisite(s) : Pass CIA2004 Auditing Principles
Assessment Methods : Continuous Assessment : 40%, Final Examination : 60%

CIA4001 INTERGRATED CASE STUDY 3 Credits
Synopsis :
This is a capstone Student Centred Learning (SCL) course for the Bachelor of Accountancy program, which
integrates knowledge from financial accounting, management accounting, taxation, audit, finance,
management and business related knowledge, information technology and other social science courses.
Experiential exercises are embedded in this course to support learners.

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

CIC2001 BASIC CORPORATE FINANCE 4 Credits
Synopsis :
This course enables the students to understand and deepen their knowledge of corporate finance theories. In
addition, in will enable them to understand various advance techniques related to risk and return, capital
structure, dividend policy, long-term financing instruments such as bonds and equities, risk management and
mergers and acquisitions.

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

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