COURSE DESCRIPTION Dip. Accountancy
ACC 4313
ACCOUNTING INFORMATION SYSTEM
This subject is introduced with the perspective of exposing students to information technology and related current issues and trends. Part of the course deals with accounting package which provides instructions on how accounting software can be selected, set up and used to record business transactions. The coverage includes the use of actual application such as general ledger in setting up records, recording transactions, preparing and printing reports.
ENG 4112
BUSINESS ENGLISH
This subject is divided into two components. For meeting skills, the focus is on the procedures involved in business meetings and meetings documentation. In the job interview component, students are exposed to writting letters of application and resume as well as essentials of job interviews.
ACC 5154
FINANCIAL ACCOUNTING 5
This subject introduces students to the accounting practices of corporate bodies as well as groups of companies. The first part will cover accounting for business combination, both internal and external reconstructions. The later part will look into sample group structure and the elements in preparing consolidated profit and loss account and balance sheet in relation to applicable accounting standards.
ACC 5184
ACCOUNTING THEORY AND PRACTICE
This subject develops further understanding of accounting principles and their application to the financial statement in accordance with the IAS. It explores other areas of accounting such as the history and development of the Accounting Standards; its role and other related issues . It also discusses how the public sector accounting operates and is practiced as opposed to the private sector.
ACC 5414
AUDITING
Audit is a subject which explains procedures and methods governed by the Companies Act provisions and Auditing Guidelines requirements, to be adopted in evaluating accounting systems, records and final accounts of a company for the purpose of forming an opinion on the truth and fairness of the final accounts. This subject also covers the relevant concepts and information relating to the development of auditing.
To study auditing, students should have knowledge of other subjects especially Financial Accounting since they would have to understand how the final accounts are prepared before these accounts can be audited.
ACC 5513
TAXATION
The scope of this subject covers Malaysian tax administration in general, basis of income tax, various types of taxes with emphasis on employment, personal and business taxes.
ETR 5113
ENTREPRENEURSHIP
This subject introduces to students the basic knowledge and understanding of entrepreneurship and the practical approach of identifying and exploiting business opportunities. Students are exposed to the basic principles of how to do business and the challenges that they are going to face if they choose to be an entrepreneur
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