Page 62 - FBA UG PROGRAMME HANDBOOK 2017

CIA3009 ADVANCED TAXATION: PLANNING AND COMPLIANCE 3 Credits
Synopsis :
This course covers Advanced Taxation topics in three main parts. The first part introduces the tax computation
of various taxpayers. The second part discusses in depth on tax audit and investigation. Use of various
methods in computing underreported income will also be included. The final parts discuss the emerging issues
related to tax.

Course Pre-requisite(s) : Pass CIA2006 Business and Corporate Taxation
Assessment Methods : Continuous Assessment : 40%, Final Examination : 60%

CIA3010 PUBLIC SECTOR ACCOUNTING 3 Credits

Synopsis :
This course is designed to expose students to the 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 major issues relating to management accounting and control,
budgeting, financial accounting and reporting, auditing and performance measurement. The course also
highlights the importance of accountability as well as current developments in public sector accounting.

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

CIA3011 INTERNAL AUDITING 3 Credits
Synopsis :
This course discusses the basic theories, concepts, processes and applications of internal auditing. It
emphasises the role of internal audit function in ensuring good corporate governance. Students will also be
exposed to relevant ethical issues.

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

FACULTY ELECTIVE COURSES

CIX2002 SALES MANAGEMENT 3 Credits

Synopsis :
The goal of the Sales Management course is to examine the elements of an effective sales force as a key
component of the organization's marketing effort. The course will extend student's understanding of
marketing's scope and potential impact in achieving its overarching goals. Course objectives include
understanding the sales perspective, the sales environment, the sales techniques which includes personal
selling, and direct marketing, sales management and sales control. Students will learn to apply the discussion
topics through an interactive project throughout the course.

Course Pre-requisite(s) : None
Assessment Methods : Continuous Assessment : 50%, Final Examination : 50%

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