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CIA2008 COMPANY LAW 3 Credits
Synopsis:

The course will first discuss the concept of partnership and limited liability partnership, and also the rights and
liabilities of their members. 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) : None
Assessment Methods : Continuous Assessment: 40%, Final Examination: 60%

CIA3001 CORPORATE ACCOUNTING 3 Credits

Synopsis:
This course covers financial reporting for single entities and consolidated financial statements including
investments, business combinations, associates companies and joint ventures. Students will also be exposed to
relevant ethical issues.
Course Pre-requisite(s) : Pass CIA1003 Intermediate Financial Accounting and Reporting

Assessment Methods : Continuous Assessment: 40%, Final Examination: 60%

CIA3002 ADVANCED ACCOUNTING INFORMATION SYSTEM 3 Credits
Synopsis:
This course introduces the stages in database design, including entity identification and data modeling for both
relational and resources, events and agents (REA) model as a means of specifying and designing accounting
information systems. Additionally, this course examines several topics related to the process by which organizations
acquire information systems. It begins with an overview of the systems development life cycle (SDLC) and review the
role of accountants in managing the SDLC. This course also provides an overview of management, accountant and
auditor responsibilities towards the design, implementation, and assessment of internal control over the financial
reporting process form in accordance to Sarbanes-Oxley Act (SOX) and Committee of Sponsoring Organizations of
the Treadway Commission (COSO). Finally, this course gives an exposure to project management and discussing the
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%