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APPENDIX - Details of Core Courses

COURSE TITLE Financial Reporting, Auditing and Accountability

COURSE CODE AA067005
At the end of this course, students are able to:
1. Evaluate the financial reporting framework that governs the principles
in financial accounting and reporting.
2. Solve accountability issues in financial accounting and reporting.
LEARNING
OUTCOMES 3. Evaluate legal, professional and ethical considerations relevant to
statutory audits of financial statements and governance issues.
4. Develop audit planning, evidence gathering, audit completion and
preparation of audit report, other assurance and non-assurance
engagements.
This course requires students to apply appropriate accounting procedures
and analyze the company’s financial statements. Among the topics
SYNOPSIS
discussed included the conceptual framework and accountability issues in
financial accounting and reporting.

Accountability in Management Accounting Control Systems and
COURSE TITLE
Taxation
COURSE CODE AA067006
At the end of the course, students are able to:
1. Demonstrate the changing direction of management accounting, the
factors driving change and the information needs in the design of
management accounting control systems.
LEARNING
OUTCOMES 2. Evaluate management control mechanisms, performance
measurement systems and accountability.
3. Analyse the Malaysian taxation environment and the various tax
planning techniques in order to make good business decisions.
4. Criticise latest tax issues on businesses.
This course covers topics in management accounting and control
systems. Issues related to management control systems, management
control environment, performance measurement systems and
accountability are discussed. Topics covered include nature of
management control system and its environment, management control
SYNOPSIS alternatives, environmental uncertainty and strategies, financial
responsibility centers and performance measurement systems.

The course also covers the tax planning as part of the overall strategy of
businesses. Latest issues on tax will be discussed to assist the students
to make business decisions more confidently
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