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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 systems. Students will be required to use accounting
information systems 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, responsibility accounting and capital
expenditure decisions. Behaviour and ethical issues conclude the course.

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

CIA2011 AUDITING PRACTICES 3 Credits
Synopsis:
This course provides the foundation for auditing. It discusses the roles of external auditors, management, related
professional bodies as well as regulators. This course introduces three concepts in auditing namely audit evidence,
audit risk and materiality as well audit procedures for audit planning, internal control evaluation in auditing
transaction cycles such as sales and collection, purchase and payment and inventory and cash.

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

CIA2012 PRINCIPLE OF TAXATION 3 Credits
Synopsis:

This course introduces the Malaysian taxation system and its principles. The course aims to provide exposure and
familiarise students with all aspects of individual taxation, sole proprietorship, partnership and company. Students
also will be exposed to various tax administration matters related to Inland Revenue Board Malaysia (IRBM).
Course Pre-requisite(s) : None
Assessment Methods : Continuous Assessment: 40%, Final Examination: 60%

CIA2013 TAX COMPLIANCE 3 Credits

Synopsis:
This course covers all aspects of company taxation, individual tax, real property gains tax, indirect taxes, and UK
national insurance.

Course Pre-requisite(s) : Pass CIA2012 Principle of Taxation
Assessment Methods : Continuous Assessment: 40%, Final Examination: 60%