Dissertation submission

Sila submit 2 salinan disertasi pada atau sebelum 5 April 2010  @ Pejabat Siswazah, sertakan juga submission form, sila klik disini.

tidak sempat hantar semester ini?? sila submit progress report pada tarikh seperti di atas. Sila klik disini .

AC773 - Course Information

 MASTER IN FORENSIC ACCOUNTING & FINANCIAL CRIMINOLOGY

AFC710 - Litigation Environment Of Forensic Accounting.

A Forensic Accountant’s work often involves investigating and analyzing financial evidence; developing computerized applications to assist in the analysis and presentation of financial evidence; communicating their findings in the form of reports, exhibits and collections of documents and assisting in legal proceedings, including testifying in court as an expert witness. In order to properly perform these services a Forensic Accountant must have some level of familiarity with the legal system, legal concepts, the trial process involving both procedure and evidence with particular emphasis on the giving of expert evidence.

ACC703 - Analysis And Application Of Accounting Data.

This subject requires students to carry out in-depth analyses of companies and other organizations using information that are publicly available such as the annual reports, stock analysts report and reports arising from regulatory and statutory requirements. Students are also expected to know other sources of information such as from the Internet and stockbrokers’ reports and be familiar with the quality of information contained in such reports. Students are encouraged to question the information provided in the financial statements, adjust the figures, if necessary, and use these information in analyzing any organization. In addition to the analytical tools necessary to carry out the detailed analysis, students are expected to be able to be able to know and apply the theoretical framework that forms the basis of financial statement analysis.

AFC712 - Accounting Fraud Examination.

This paper provides an understanding of accounting frauds. It delves with various means and methods adopted in committing accounting frauds as well the reasons and consequences of such frauds. The paper sharpens the ability of the students in recognizing the red flags of such frauds and equips them with the techniques in the detection and investigation of them. It also examines some more complex frauds.

AFC713 - Financial Criminal & Money Laundering

The area of forensic accounting and financial criminology is a rapidly growing area of accounting as a result of several high profile business failures involving financial fraud, criminal breach of trusts and corruption, internationally and in Malaysia. The number and types of financial fraud and criminology is limited only by the criminals’ imagination and is concerned with the detection and prevention of fraud and related white-collar crimes. Uncovering such illegal activities requires the integration of various skills and knowledge beyond that of accounting or auditing. Knowledge of such methods of financial fraud is essential as part of the forensic investigation. Thus, this course focuses on the specific financial fraud perpetrated by the criminals. In addition the area of criminology is introduced to give an insight into the psychology theories behind such criminals and criminal activities.

AUD721 - Seminar In Audit Theory & Practice.

This paper is an introduction to auditing. It provides an understanding of the basic concepts and principles in auditing. It examines the audit process from planning stage to its completion. It also examines the audit practice and methodology within the statutory and regulatory requirements accounting frauds.

ACC730 - Risk Management

This course covers the principles and application of risk-management techniques. It discusses in depth on the risk analysis, control and financing in business environment.

TAX715 - Tax Fraud & Investigation

This paper covers the understanding and appreciation of the tax policy and principles, interpretation and application of the relevant provisions of the tax statutes as well as the relevant case laws and guidelines issued by the Inland Revenue Board (IRB). It also discusses thoroughly the aspect of tax avoidance, tax fraud, tax audit and tax investigation activities carry out by IRB on the taxpayers.

RAC700 - Reserch Methodology

The curriculum for this course is aimed at equipping the student with the fundamental knowledge and competencies to approach the solution to any empirical and/or work-related problems in a scientifically justifiable way. Students are trained to be conversant with the underlying nature and meaning of scientific research and how such fundamental principles can be operationalized to address relevant accounting-related issues in an objective manner. The primary purpose of this course is to guide students to a better understanding of research philosophy, methods and processes in order to assist them to become more effective consumers and practitioners of the results of research in their professional settings. This will be accomplished through an interactive lecture-discussion format augmented by individual project activities. There will be substantial emphasis on learning to access and utilize the research literature, to critically analyze the results of published research, to design research and evaluation studies and to translate research into practical applications in professional contexts.

PSA716 - Forensic Accounting In Public Sector.

This paper provides an understanding of the fundamentals underlying the function and features of public sector accounting. Generally, this paper provides an integrated approach to public sector accounting. It focuses on how the public sector manage the accounting and financial matters according to a specific standard and system and the use of information systems. It also serves to enhance the understanding on procurement and auditing work.

AFC717 - Investigation Techniques And Procedures.

This course covers the various elements of fraud investigation. It describes the inquiry, test, inspection or examination, or any combination of information, in an attempt to assess the merit of a fraud situation. It discusses the various fraudulent schemes investigation and includes the practical uses of the Microsoft Excel in investigations.

ACC800 - Dissertation

One of the requirements of completion of the master’s degree is the master’s dissertation.. The contents in this guide reflect, as far as possible, the expected form of a dissertation. Where a question of interpretation or doubts arises, reference should be made to the student’s supervisor.

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ACC802 - Applied Research Project

The applied research project takes on a special role in completing the master’s degree. This mode of research is appropriate for students who have working experiences and currently attached to an organization. The applied research project allows the student demonstrate their ability to apply the knowledge they have acquired from the course to the business situations and problems.

An applied research project is a written document culminating from the systematic case study of situation and problems in the organisation. It identifies the problems in the organization being examined, sets forth the methods of gathering information, analyses the situation and offers recommendations. The finished project evidences an understanding of the business situations, critical and independent thinking.

AC770 - Course Information

MASTER OF ACCOUNTANCY

MAC 700 - Management Control and Decision Making

This course focuses on the use and analysis of accounting internal information in management context looking at issues within the framework of modern theory including topics on measuring and performance evaluation such as risk and uncertainty, advanced management techniques and management control system. Emphasis will be given to the review of the process and improvement within the organizational context. In addition, the course will also include topics on strategic management accounting, the organizational and behavioural context of management accounting and examine management accounting in non-traditional environments.

FMC 700 - Corporate Financial Strategy 

This course provides the students an operational knowledge of finance that combines theory and applications. It begins with the basic concepts including the economics and financial environment, risk analysis and valuation process. It ends by illustrating how specific techniques and decision strategies can be used to maximize the firm's value. 

AIS 710 - Integrated Accounting Information System 

This course provides an understanding of accounting information systems (AIS) and internal control concepts, methods and processes.  It also examines the relationship and distinction between accounting information system and the total management information system environment.  It explores, in detail, several typical AIS application subsystem, such as sales, billing, purchasing, inventory, and general ledger. Major theme throughout the course include objectives and procedures of internal control, typical business documents and reports, and proper system documentation through the use of data flow diagrams, flowcharts and other documentation techniques. 

RAC 700 - Research Methodology

This course is a pre-requisite to student's dissertation. Basically, the course introduces the students to basic research processes. From the seminar papers in financial accounting, management accounting, public sector accounting, auditing, international accounting and finance, taxation and AIS, students may develop accounting research.

FMC 770 - Financial Statement Analysis 

Financial statement analysis explores the various techniques available to analyse the financial statements. This paper also discuss creative accounting and the effects of price level changes on the financial statements. It also discusses forecasting and risk management.  

ACC 721 – Accounting For Specialized Industries

This paper provides an understanding of the accounting principles and practices of specialized industries such as banks, insurance enterprises, unit trust funds, plantation, agriculture, aquaculture and extractive industry. It focuses on the requirements of statutes and accounting standards relate to these industries. This paper will also highlight the issues and complexity in accounting for these specialized industries.

PSA721 - Seminar In Public Sector Accounting

This paper provides an understanding of the fundamentals underlying the function and features of public sector accounting. Generally, this paper provides an integrated approach to public sector accounting. It focuses on how the public sector manage the accounting and financial matters according to a specific standard and system. It also serves to enhance the understanding on the importance of corporatisation and public private relationship as well as auditing in public sector.

AUD722 - Seminar in Issues & Development in Auditing

This course is designed to expose students to research work in the field of audit practices, issues and development. The course traces the history in the earlier needs of audit function to its recent control and regulation in the light of Sarbanes & Oxley Act, through review and analysis of major areas of empirical research in auditing. It addresses the issues of competition and mergers, the impact of changing environment and technology on audit profession, the conflicts in providing audit and non-audit services, the question of credibility in the light of world famous corporate collapses, the ever-pressing demand for improving audit quality, and lawsuits against the auditors. An attempt is also made to take a glimpse into the future challenges faced by the profession.     

ACC723 - Advanced Financial Reporting

This paper provides the fundamental underlying the financial reporting environment. It also serves to enhance the understanding on the importance of financial reporting to companies and industries. The focus is on approved accounting standards to be adhered pertaining to disclosure requirements. It also deals with the relevant reporting requirements in specialized industries.

ACC800 – Dissertation

One of the requirements of completion of the master’s degree is the master’s dissertation. The contents in this guide reflect, as far as possible, the expected form of a dissertation. Where a question of interpretation or doubts arises, reference should be made to the student’s supervisor.