Synopsis for Master of Commerce (Applied Accounting)
SUBJECT
CODE
SYPNOSIS
Accounting
Research
GBAZ1013
The studies comprises:
TOPICS COVERED
A. Introduction to Research
Introduction to Research
B. Setting Research Topic
Setting Research Topic
C. Literature Review
Literature Review
D. Design of the Study or Research Design of the Study or
Research Design
Design
E. Analysis and Discussion of Results/ Analysis and Discussion
of Results/ Findings
Findings
Conclusion
F. Conclusion
G. Documenting
Referencing
Business
Consulting
Skills
GBTE1023
Style
and Documenting Style and
Referencing
The study comprises of:
Purpose of Consulting
A Purpose of Consulting
Marketing
Services
B Marketing Consultancy Services
C The Consulting Process
D Current Consulting Opportunities
Business
Negotiation
GBTE1033
This module comprises of:
A. Nature of negotiation
B Negotiation - strategizing, framing
and planning
C.
Distributive bargaining – strategy
and tactics
D.
Integrative negotiating
E.
Perception, cognition and
communications
F.
Negotiation leverage and ethics
Consultancy
The Consulting Process
Current Consulting
Opportunities
Preparation & Planning
in Negotiation
Distributive Bargaining
Integrative Negotiation
Perception, Cognition,
and Communication
Leverage and Ethical
Consideration
Taking Negotiation
Talents Global
Third-Party Approaches
in Negotiation
MAIN TEXT BOOK
1. Ryan, B., Scapens R.W. &
Theobard M., (2002), Research
Method and Methodology in Finance
& Accounting, 2nd Ed, Thompson.
2. Paul Heppner & Mary Heppner
(2004), Writing and Publishing Your
Thesis, Dissertation & Research: A
Guide for Students in the Helping
Professions, Brooks/Cole.
3. Zikmund,
William
G.
(2003)
Business Research Methods, 7th ed.
South-Western Publishing.
Kirkpatrick, L. A., & Feeney, B. C.
(2003) A Simple Guide to SPSS for
Windows, Wadsworth.
1. Charles J. Margerison, (2001),
Managerial Consulting Skill: A
Practical Guide, Gower Publisher
Company
2. Elaine Bach, (1998), The Business
of Consulting – Basic and Beyond,
Jossey Bass/Pfeiffer
3. Nancy A Bagranoff, Stephanie M
Bryant, James E Hunton, (2002),
Core Concepts of Consulting for
Accountants, Willey and Son
Roy J. Lewicki, David M. Saunders,
Bruce Barry and John W. Minton,
(2003) 4th Ed. Negotiation, McGraw-Hill
Risk and
Control
Strategies
GBAM1053
The course comprises:
A. Management Control Systems
B. Risk and Internal Control
C. Review and Audit of Control
Systems
Integrated
Manageme
nt
GBAI1013
GBAE1013
Ethical
Business
Leadership
Management Control
Systems
Risk and Internal
Control
D. Management of Financial Risk
Review and Audit of
Control Systems
E. Risk and Control in Information
Systems
Management of
Financial Risk
1)Bentley, Trevor J (1993) Control in
the
Computing
Environment
(IT
Management System), 2nd Ed., CIMA
(Chartered Institute of Management
Accountant) ISBN: 0948036982
2. Alkhafaji, Abbas F (2003), Strategic
Management: Formulation,
Implementation and Control
In a
Dynamic Environment, Haworth Press,
ISBN: 0789018098
Risk and Control in
Information Systems
This unit consists of three key parts. It The Basic of Strategic 1. Kerzner H., (2003) Project
first discusses the basic of strategy Management
Management: A Systems Approach
management, covering topics from
to Planning, Scheduling, and
strategy analysis, strategic choice and Project Management
Controlling, Wiley
strategic implementation.
Students
then move on to understand key Management
of
aspects of project management – an Relationship
increasing important area, and before
they are introduced to other managerial
areas like organizational configuration,
management
styles
and
team
management.
The 21st Century leader is responsible
not only to earn profits for the
shareholders but also to ensure that the
environment and community is not
negatively impacted in the pursuit. From
the ashes of major corporate scandals
like Enron, there arise a new breed of
Ethical Leaders that are needed to
restore the confidence of the general
public. This subject studies the make up
of an ethical leader and set the
conceptual framework of how this
leader is developed and how his
strategies will bring about a more
transparent and honest corporate
culture.
1. Lim, Ghee Soon & Daft, Richard L,
(2004), The Leadership Experience
in Asia, Thomson Learning, ISBN:
Building
an
Ethical
0-03-033572-8
Culture
2. Ronald F Duska and Brenda Shay
The
Leader
as
Duska, (2003), Accounting Ethics,
Relationship Builder
Blackwell Publishing,
Meaning of Leadership
The Leader as Social
Architect
The course comprises:
Corporate
Presentatio
n Skills
GBMM1043
Manageme
nt
Accounting
Application
on
Business
Strategies
:
GBAM1033

Meaning of Leadership

Building an Ethical Culture

The Leader
Builder
as
Relationship
 The Leader as Social Architect
This unit equips students with the
practical knowledge and skills in
delivering corporate presentation and
public speaking. Students are exposed
to the Do and Don’t in presentation and
public speaking. This unit also impart
some knowledge in designing high
impact presentation with the aided of
technology. In addition, impression
management and public relationship
which are the essential tools in 21st
century are also discussed in this unit.
This unit enables the students to
present and speak effectively by
providing a platform to practice
knowledge and skills learned
The course comprises:
A. Assessing the Competitive
Environment
B. Interacting with the Competitive
Environment
C. Evaluation of Options, Planning and
Appraisal
Implementation of Strategic Plans
Introduction Corporate 1. Beebe, S. A., & Beebe, S. J. (1997),
Presentation Skill
Public Speaking: An Audience –
Centered
Approach,
4th
Ed.
Impression
Needham Heights: Allyn & Baacon.
Management
2. Barrett, D. (2006), Leadership
Presentation
Communication, McGraw Hill
3. Grant, G. G. (1986), The Art of
Type of Presentations
Confident Public Speaking, Prentice
and Categories of Public
Hall.
Speaking
4. Hasling J. (1998), The Audience,
The Message, The Speaker, 6th
Speech Preparation
Ed., New York McGraw-Hill.
5. Lucas, S. E. (1998), The Art of
Delivery of Speech
Public Speaking, 6th Ed., New York
McGraw-Hill.
Public Relationships
Assessing the
Competitive
Environment
Interacting with the
Competitive
Environment
Evaluation of Options,
Planning and Appraisal
Implementation
Strategic Plans
Manageme
nt
Accounting
Application
on
GBAM1043
The course comprises:
A. Formulation of Financial Strategy
B. Financial Management
1.Kaplan Robert S, & David P Norton,
(2000),
The
Strategy-Focus
Organization: How Balance Scorecard
Companies Thrive in the New Business
Environment, Harvard Business School
Press ISBN: 157851256
Johnson, Gerry & Kevan Scholes, (
2002 ), Exploring Corporate Strategy:
Text and Cases, 6th Ed., Prentice Hall
ISBN: 027365 1129
of
Formulation of Financial
Strategy
1. CIMA,
(2004)
Management
Accounting – Financial Strategy
November 2003 Exam Q & As,
Financial Management
CIMA
Publishing,
ISBN:
Business Valuations and
0750662425
Financial
Strategies
C. Business Valuations and
Acquisitions
D. Investment Decisions and Project
Control
Internation
al
Managerial
Accounting
GBAM1073
The course comprises:
A. Introduction to International
Management Accounting
Acquisitions
Investment Decisions
and Project Control
2. Pike, Richard & Bill Neale, (2003),
Corporate Finance & Investment:
Decisions & Strategies, Financial
Times Management,ISBN: 027365
1382
H.
1. Gray. S.J, Salter S. B & Lee H
Radebaugh
(2001),
Global
Accounting & Control: A Managerial
Emphasis,
Wiley,
ISBN:
Multinational Corporate Strategy
0471128082
and Accounting System
Corporate Strategy and
2. Ansari, S. and Bell (2002),
Accounting System
Organizational
Structure
and
International Managerial Accounting
Accounting Systems
Organizational Structure
(Modular
Series),
McGraw-Hill
and
Accounting
College
Div,
ASIN:
0070275904
Information for Capital Budgeting
Systems
Decisions
Information for Capital
Performance Evaluation and Control
Budgeting Decisions
Systems
Performance Evaluation
Foreign Currency Changes and
and Control Systems
Management Control
Foreign
Currency
Inflation and Management Control
Changes
and
Transfer Pricing and Taxation
Management Control
I.
Culture and Management Control
B.
C.
D.
E.
F.
G.
Internal Control Systems and Corporate
Governance
Introduction to
International
Management
Accounting
Inflation
and
Management Control
Transfer
Taxation
Pricing
and
Culture
and
Management Control
Internal Control Systems
and Corporate
Governance
Strategic
Enterprise
Governanc
e
GBAM1063
The studies comprises:
A. Principles of Enterprise Governance
B. Failure of Corporate Governance
C. Differentiate Enterprise Governance
from Corporate Governance
D. Process of Enterprise Governance
E. Board Performance Evaluated
Principles of Enterprise 1. IFAC Professional Accountants in
Governance
Business Committee (PAIB), (2004),
Enterprise Governance: Getting the
Failure of Corporate
Right
Balance,
International
Governance
Federation
of
Accountants
Differentiate Enterprise
Publication, ISBN: 1-93949-24-7,
Governance
from
Free download from www.ifac.org
Corporate Governance
F.
Enterprise Risk Management
Process of Enterprise
Governance
Board
Performance
Evaluated
Contempor
ary
Managerial
Accounting
for
Agricultural
and
Extractive
Industries
GBAM1083
The studies comprises:
A. Accounting
for
Operations
B. Accounting
for
Operations
Enterprise Risk
Management
Introduction
to
Specialized Industries in
Plantation
Malaysia
Aquaculture Accounting
for
Plantation Operations
C. Accounting for Agriculture Activities
D. Accounting for Extractive Industries
1. Fedie, Donald M (1997), How to
Farm for profit: Practical Enterprise
Analysis, 1st Ed., Iowa State Press
ASIN: 0812825601
2. Devino,
Gary
T
(1981),
Agribusiness Finance, Vero Media
Inc, ASIN: 0813421918
Accounting
for
Aquaculture Operations
E. New Development in Agricultural
Accounting
for
Business
Agriculture Activities
F. Agricultural Business in Global
perspective
Accounting
for
Extractive Industries
New Development in
Agricultural Industries
Agricultural Business in
Global Perspective
Contempor
ary
Managerial
Accounting
for Leisure,
Tourism
and Hotel
Industries
GBAM 1093
The studies comprises:
A. The Legal Framework and
Government
B. Operation, Documentation and
Internal Control
C. Budgetary and Costing
Consideration
D. Accounting and Reporting
E. Auditing and Assurance
F. Taxation
G. Current and Future Issues
The Legal Framework
and Government
Operation,
Documentation and
Internal Control
Budgetary and Costing
Consideration
Accounting and
Reporting
Auditing and Assurance
Taxation
Current and Future
1. Chris Guilding (2002) 1st Ed.
Financial
Management
for
Hospitality
Decision
Makers,
Butterworth-Heinemann, ISBN: 075
065 659X
Issues
Comtempor GBAM 1103
ay
Managerial
for
Healthcare
organisatio
ns
The studies comprises:
A. The Legal Framework and
Government
B. Operation, Documentation and
Internal Control
C. Budgetary and Costing
Consideration
D. Accounting and Reporting
E. Auditing and Assurance
F. Taxation
Current and Future Issues
Strategic Management
of Healthcare
organization
The Legal Framework
and Government
Agencies
Operation,
Documentation and
Internal Controls
1. Peter M Ginter, Linda E Swayne, W
Jack Duncan, (2002) 4th Ed.
Strategic Management of Health
Care Organizatoin, Blackwell. ISBN:
063122862
2. Crhis Guilding, (2002) Financial
Management
for
Hospitality
Decision
Makers,
ButterworthHeinemann, ISBN: 075065659
Budgetary and Costing
Consideration
Accounting and
Reporting
Auditing and Assurance
Taxation
Current and Future
Issues
Contempor
ary
Managerial
Accounting
for
Property,
Constructio
n and Real
Estate
GBAM 1113
The studies comprises:
A. The Legal Framework and
Government
B. Operation, Documentation and
Internal Control
C. Budgetary and Costing
Consideration
D. Accounting and Reporting
E. Auditing and Assurance
F Taxation
Overview of the
Industries
Industries’ Inside for
Accountants
Budgeting and Costing
Consideration
Accounting and
Reporting
Auditing and Assurance
Taxation
Contempor
GBAM1123
The studies comprises:
1. Nathan S Collier et al, (2001) 3rd Ed.
Construction Funding: The Process
of Real Estate Development,
Appraisal and Finance, Wiley. ISBN:
0471394661
2. Adrienne Schmitz & Deborah L Brett
(2001) Real Estate Market Analysis:
A case Study Approach, Urban
Land Institute, ISBN: 0874208688
3. William Palmer et al, (2004)
Construction
Accounting
and
Financial Management, Prentice
Hall, ISBN: 0131109391
ary
Managerial
Accounting
for
Financial &
Insurance
Institutions
A. Accounting Treatments for Banking
Activities
B. Presentation and Disclosure
C. Requirements in the
Financial Statements of Licensed
Overall view of Financial
Institutions
Accounting Treatments
for Banking Activities
1. Tan Liong Tong, (2001), Financial
Accounting & Reporting in Malaysia:
Volume 1 & 2, Professional
Advancement Achievement Centre
Sdn. Bhd. (PAAC).
Presentation andB
Disclosure
a
n
Requirements inkthe
Financial Statements
s
of
Licensed Banks
D.Financial Statements of Islamic
Institutions
E.Insurance Businesses
F. Unit Trust Funds Financial
Financial Statements of
Islamic Financial
Institutions
Insurance Businesses
Contempor GBAM 1133
ary
Managerial
Accounting
for
Educational
Institutions
The studies comprises:
A. Business Models of Educational
Institutions
B. Budgetary Consideration
C. Costing Issues
D. Pricing Considerations
E. Performance Management
Unit Trust Funds
Business Models of
Educational Institutions
Budgetary
Consideration
Costing Issues
Pricing Considerations
1. Clarence Scheps, (1998) 3rd Ed.
Accounting for
Colleges and
Universities,
Louisiana
State
University
Press,
ISBN:
0807103888
2. Philip J Bossert, (1988) 2nd Ed.
Management
Reporting
and
Accounting for Colleges. Natl Assn
of College & Univ.
Performance
Management
Malaysian
Mergers
and
Acquisition
s
Advanced
Topics in
GBFF1123
The study comprises of:
Malaysian
Corporate 1. Fauzias Mat Nor (2003), Malaysian
Malaysian Corporate Mergers and
Mergers
and
Mergers & Acquisitions, Prentice
Acquisitions
Acquisitions
Hall, ISDN 983-2473-79-9
B. Theoretical Motives for Mergers
Theoretical Motives for
and Acquisitions
Mergers
and
C. The Legal Framework
Acquisitions
A.
GBFF1103
D. Due Diligence
The Legal Framework
E.
Due Diligence
Share Price Behaviour
The topics covered will primarily be
selected on the basis of the lecturer’s
Share Price Behaviour
Financial
Modeling 1. Brigham, E. F and P.R Daves,
Issues Relating to Long(2002),
Intermediate
Financial
Corporate
Finance
area of expertise. The course assumes
a sound knowledge of the theories
relating to the foundations of finance
Run Performance
Takeovers
Performance
Management,
Western
7th
Ed.
South
and
Takeovers
and
Investment Strategies
Takeovers: Agency and
Other Perspectives
IPOs
and
Underperformance
Debate
Corporate
Holdings
Seasoned
Offering and
Forecasts
the
Cash
Equity
Analyst
Dividends,
Earnings,
and Valuation
Cost of Capital
Equity Premium
and
Capital Structure
Dividend Policy
Repurchases
and
Agency Cost and
Monitoring
Performanc
e
Measurem
ent
GBAM1143
The Unit introduces students to:
 The latest development in the area
of
Management
Accounting,
including trends, changes, and
possible impact of such changes in
the business structures
 The various formats, design, and
processes
in
Management
Accounting
The effective and efficient application of
Developments in
Management
Accounting
Design of Management
Accounting Systems
Performance
Measurement
1. Drury, Colin (2004), Management
and Cost Accounting, International
Thomson Business Press.
performance measurement, discussing
 various considerations and possible Planning and Control
impact on Management
 The
roles
of
Management Decision Making
Accounting in the Planning and
control process, and decision
making
Multination
al Business
GBMB1023
The unit will present an in-depth study
of multinational business topics such as
the differences between international
and
domestic
businesses,
the
environment of international business
and the major forces and controversial
issues of MNCs.
The unit also examines the current
issues, special characteristics and
environment of multinational business,
especially multinational corporations
(MNCs). It provides the conceptual
framework and relevant analytical skills
to examine
shape changing international business
environments and operations, the
impact of MNCs in global economic
integration and the advantages and
disadvantages of MNCs.
The
Differences
Between
International
Business and Domestic
Business
The
Driving
Forces
Behind the Accelerated
Growth of International
Businesses Around the
World
The Environment of
International Business
The Diversity of Cultural
Environment and Its
Rapid Transformation
The
Operating
Guidelines for Existing
Textbooks, selected case studies, and Up and Coming
supplemented lecture notes and articles MNCs
in current journals are used to cover a
wide range of topics such as the The Impact of MNCs in
operations and changing characteristics Global
Economic
of MNCs and the strategy and structure Integration Including the
of multinational business.
Major
Political
Controversies, Balance
The studies comprises:
of Payments, etc
 The
differences
between
international business and domestic Major Criticisms about
MNCs
business
 The driving forces behind the
Issues
accelerated growth of international Contemporary
that
Affect
the
businesses around the world
Performance
of
MNCs
 The environment of international
1. Daniels, J. D. , Radebaugh, L., H. &
Sullivan, D. P. (2004), International
Business:
Environments
and
Operations, 10th Ed., Prentice Hall
2. Shenkar, O. and Luo, Y. (2004),
International Business, International
Edition, John Wiley & Sons





Business
Cases
Diagnosis
GBAZ1023
business
The
diversity
of
cultural
environment
and
its
rapid
transformation
The operating guidelines for
existing and up and coming MNCs
The impact of MNCs in global
economic integration including the
major
political
controversies,
balance of payments etc
Major criticisms on MNCs
Major countervailing forces that
affect the performance of MNCs
The current business climate of the
global economy is completely fluid in
contrast to the static nature of the
localized production economy. Decision
making is now based on multiple –
variables and is in a constant state of
change. There is a need to develop
problem solving skills that critically
analyses a problem followed by the
ability to spot the interacting factors that
caused the problem and to put forward
workable holistic solutions that will not
only solve the problem but will ensure
that the solution will not set off other
problems. The study of this subject
develop the problem solving skills of a
manager in a challenging case study
environment and will help him to identify
and
analyse
problems,
develop
proposals and present them effectively.
Problem Identification
and Analysis
Developing Proposals
Presentation
1. Yin, Robert K, (2002), Case Study
Research: Design and Methods
(Applied Social Research Methods),
3rd Ed., Sage Publications, ISBN:
0761925538
2. Yin, Robert K, (2002), Application of
Case Study Research (Applied
Social Research Methods), Sage,
ISBN: 07619 25511
The studies comprise:
A.Problem identification and analysis
B.Developing proposals
Case
Writing
Project
GBAZ1036
C. Presentation
This subject is about writing cases.
Students are required to work together
to analyze and synthesize conflicting
data and points of view, to define and
prioritize goals, to persuade and inspire
Objective
Analysis
Approaches
of
to
Case 1. Yin, Robert K, (2002), Case Study
Research: Design and Methods
(Applied Social Research Methods),
Case
3rd Ed., Sage Publications, ISBN:
others who think differently, and to
make decisions with uncertain
information and to seize opportunity in
the face of doubt.
The final written cases will give a sense
of appreciation of the complex factors
involved and of how to apply
appropriate techniques to analyze and
assess the problem. A new insight will
be gained regarding how to deal with
the untidy uncertainties of real-life
business.
The studies comprise:
A. Approaches to Case Development
B. Case
Analysis
MethodologyStrategic Audit
C. Case writing process
Development
0761925538
2. Yin, Robert K, (2002), Application of
Case Study Research (Applied
Case
Analysis
Social Research Methods), Sage,
Methodology - Strategic
ISBN: 07619 25511
Audit
Financial Analysis
Writing Preliminary and
Final Review Report
The Case Writing
Process