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1.
NAME OF COURSE / MODULE
ACCOUNTINGFRAMEWORK
2.
COURSE CODE
MAB4013
3.
NAME(S) OF ACADEMIC STAFF
KASUMALINDA ALWI
4.
RATIONALE FOR THE INCLUSION OF THE COURSE/MODULE IN THE PROGRAMME
Accounting is one of the most significant issues and tracing the development of present day accounting regulation and practice in Malaysia is important. The accounting framework should nourish the students intellectually. A good understanding of accountingframework in Malaysia will allow the students to recognize the influence of International Accounting Standards and international practices.
5.
SEMESTER & YEAR OFFERED
Semester 7/ Year 4
6.
TOTAL STUDENT LEARNING TIME (SLT)
Face to face:
L
T
P
O
28
24
7
L=lecture ; T=Tutorial; P=Practical; O=Others (Exam)
Total Guided and Independent Learning:
123
7.
CREDIT VALUE
123/40= 3.08 (3 credit); 2+2
8.
PREREQUISITE (IF ANY)
NIL
9.
OBJECTIVES
1. To enable students to discuss the principles, concepts and issues in accounting theory practice.
2. To enable students to critically evaluate the development in theoretical and regulatory framework accounting.
3. To expose students to current issues in financial accounting and reporting.
4. To allow students to appreciate the importance of research in understanding accounting practice.
10.
LEARNING OUTCOMES
Upon completion of this course, students should be able:
1. Define earnings management and explain the incentives for earning management. (LO1-C3)
2. Explain the development of accounting from earlyages to present (LO4-CS3).
3. Critically evaluate the evolution of the conceptual framework and standard setting process, nationally and internationally (LO3-CTPS3).
4. Critically evaluate the recognition and measurement issues and relevance in Islamic and conventional accounting (LO3-CTPS3).
11.
TRANSFERABLE SKILLS
Student should be able to develop a good understanding of background of principles, concepts and issues in
NAME OF COURSE / MODULE
ACCOUNTINGFRAMEWORK
2.
COURSE CODE
MAB4013
3.
NAME(S) OF ACADEMIC STAFF
KASUMALINDA ALWI
4.
RATIONALE FOR THE INCLUSION OF THE COURSE/MODULE IN THE PROGRAMME
Accounting is one of the most significant issues and tracing the development of present day accounting regulation and practice in Malaysia is important. The accounting framework should nourish the students intellectually. A good understanding of accountingframework in Malaysia will allow the students to recognize the influence of International Accounting Standards and international practices.
5.
SEMESTER & YEAR OFFERED
Semester 7/ Year 4
6.
TOTAL STUDENT LEARNING TIME (SLT)
Face to face:
L
T
P
O
28
24
7
L=lecture ; T=Tutorial; P=Practical; O=Others (Exam)
Total Guided and Independent Learning:
123
7.
CREDIT VALUE
123/40= 3.08 (3 credit); 2+2
8.
PREREQUISITE (IF ANY)
NIL
9.
OBJECTIVES
1. To enable students to discuss the principles, concepts and issues in accounting theory practice.
2. To enable students to critically evaluate the development in theoretical and regulatory framework accounting.
3. To expose students to current issues in financial accounting and reporting.
4. To allow students to appreciate the importance of research in understanding accounting practice.
10.
LEARNING OUTCOMES
Upon completion of this course, students should be able:
1. Define earnings management and explain the incentives for earning management. (LO1-C3)
2. Explain the development of accounting from earlyages to present (LO4-CS3).
3. Critically evaluate the evolution of the conceptual framework and standard setting process, nationally and internationally (LO3-CTPS3).
4. Critically evaluate the recognition and measurement issues and relevance in Islamic and conventional accounting (LO3-CTPS3).
11.
TRANSFERABLE SKILLS
Student should be able to develop a good understanding of background of principles, concepts and issues in
References: 4. Godfrey, J.M., A. Hodgson and S. Holmes and Tarca, A.(2006). Accounting Theory, 6th Ed, John Wiley & Sons Australia, Ltd.