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CIB3010 BUSINESS ETHICS & CORPORATE GOVERNANCE 3 Credits

Synopsis:
The course promotes reflections of ethical dilemmas that arise in various functional business disciplines and develops the
students’ capacity to analyse, argue and confidently apply systematic ethical reasoning using ethical dimensions. This
exposure will develop and enhance the student’s understanding of moral obligations as businesses and the importance of
moral character in business. Students will discuss the principal of philosophical ethical theories and their applicability to
business decisions. It analyses the relationship between business ethics, law and religion, as is the impact of agency theory
and stakeholder. Students will explore the concepts of ethical culture and leadership and learn ways to inculcate such
culture and leadership in a business organisation. Furthermore, students will examine the issues of corporate governance
in public listed firms and the internal mechanisms to mitigate such issues. This course gives special focus to the role of
board of directors, internal control, audit and corporate transparency in enhancing corporate accountability to
stakeholders.

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

DESCRIPTION OF PROGRAMME CORE COURSES

CIA1001 INTRODUCTORY ACCOUNTING 3 Credits
Synopsis:

The course introduces and discusses the basis of accounting which includes the definition of accounting, accounting
principles, accounting equation and financial statements, recording and information system of accounting and income
and expenditure concept. It also covers accounting for merchandising business, inventory, financial assets, non-current
assets, partnership and companies. Other aspects include analysis and interpretation of financial ratios. Relevant ethical
issues will also be exposed through the course.
Course Pre-requisite(s) : None

Assessment Methods : Continuous Assessment: 50%, Final Examination: 50%

CIC2011 CORPORATE FINANCE 3 Credits
Synopsis:

This course enables the students to understand and deepen their knowledge of corporate finance theories. In addition, it
will enable them to understand various techniques related to risk and return, capital budgeting, capital structure,
dividend policy, mergers and acquisitions, risk management and financial derivatives.

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