SCHEDULE:

Date Time Topics / Contents

25 Feb 8.45am – Introduction to accounting Chapter 1: Williams J.R.,
2019 1.00pm Importance of accounting; Accounting cycle; Haka, S.F., Bettner, M.S.
Financial accounting, Management and cost and Carcello, J.V.( 2012)
accounting, Financial statements
Understanding Financial Statements Chapter 2: Williams J.R.,
Reading and interpreting annual report: Haka, S.F., Bettner, M.S.
Income Statement, Statement of Retained and Carcello, J.V. (2012)
Earnings, Balance Sheet, Statement of Cash
Flow
4 March 8.45am – Financial Statement Analysis Case 1: SP Setia 2014-
2019 1.00pm Horizontal and vertical analysis; Ratio 2018
analysis
11 March 8.45am – Introduction to Management Accounting Chapter 1: Textbook
2019 1.00pm
Activity-Based Costing Chapters 5: Textbook
Traditional Costing and Activity-Based E5-26, E5-27, P5-48, P5-50
Costing
18 March 8.45am – Activity-Based Costing Case 2: Classic Pen
2019 1.00pm Company

Cost Behaviour and Cost Estimation Chapters 6: Textbook

Manufacturing costs in financial statement; E6-25, E6-28, P6-37
Fixed cost, variable cost, mixed cost; cost
estimation

1 April 8.45am – CVP Analysis Chapters 7: Textbook

2019 1.00pm Break even, target profit, margin of safety E7-23, E7-25, E7-29, P7-
36, P7-46
Case 3: Mini Case

8 April 8.45am – Relevant Costs for Decision Making Chapter 14: Textbook
2019 1.00pm Management’s decision-making process, E14-33, E14-38, E14-35,
Types of incremental analysis, Other E14-36, E14-37, E14-39,
considerations in decision making. P14-44, P14-46, P14-47,
P14-49, P14-56

Case 4: Fineprint
Company (A)

15 April 8.45am – Budgetary Planning and Budgetary Control Chapters 9,11: Textbook
2019 1.00pm Purposes of budgeting; Preparing the E9-26, P9-33, P9-38, P9-44
Budgets; Budgetary Control; Flexible Budget E11-28, P11-39, P11-42

22 April 8.45am – Standard Costing Chapters 10: Textbook

2019 1.00pm The need for standards, Setting standard E10-22, E10-30, P10-33,
costs, Variance Analysis P10-36

29 April 8.45am – Responsibility Accounting and Balanced Chapter 12: Textbook

2019 1.00pm Scorecard E12-27, E12-28, E12-29,
Performance reports for different types of E12-30, E12-38, P12-46
responsibility centers; Financial and non-
financial measures Group project
presentation
6 May 2019 8.45am – Ethical Issues in Accounting Quiz
1.00pm
 Date Time Topics / Contents
01/06/2019 9am- Final Examination
12pm

REFERENCES:

1. Hilton, R.W. and Platt, D.E. (2017). Managerial Accounting: Creating Value in a
Dynamic Business Environment, 11th Edition, Global Edition, McGraw-Hill.
2. Weygandt J.J., Kimmel, P.D. and Kieso, D.E. (2015). Managerial Accounting: Tools for
Business Decision Making, 10th Edition, John Wiley & Sons (Asia) Pte Ltd.
3. Williams J.R., Haka, S.F., Bettner, M.S. and Carcello, J.V. (2014). Financial &
Managerial Accounting, 17th Edition, McGraw-Hill.
4. Reeve, J.M., Warren, C.S. and Duchac, J.E. (2011). Principles of Financial and
Managerial Accounting, 11th Edition, Cengage Learning.
5. Atkinson, A.A., Banker, R.D., Kaplan, R.S. and Young, S.M. (2004). Management
Accounting, 4th Edition, Prentice Hall.
6. Horngren, C.T., Harrison, W.T. Jr. and Bamber, L.S. (2003). Accounting, 6 th Edition,
Prentice Hall.

GRADING:

Assessments PO Marks
PO2 5%
Case analysis and discussion
PO3 20%
Group Project: Financial statement analysis PO2 15%
Group Project: Ethical Issues in Accounting PO4 20%
Quiz: Ethical Issues PO4 10%
Final Exam PO1 30%
Total 100%

1) Case study analysis

Cases will be assigned for this class. Each group (max 5 students) is expected to answer the case
questions in advance to be better prepared for class discussion. Students should participate
actively in case discussions, providing summaries of issues, analyses, and recommendations.
Marks will be given to individuals who participate in the discussion.

Each group is required to prepare answers for the case analysis and to submit their answers
before the discussion session.

The assessment will be based on the following rubric:

Program Outcome Case Marks

PO2: Research Skills Case 1: Financial Statement Analysis 5%
PO3: Critical Thinking and Problem Solving Case 2 – Case 4 20%

2) Group Project- Financial Statement Analysis

Each group (max 5 students) has to obtain the annual reports of a public-listed company for the
past three years (hard copy annual reports or downloaded from Bursa Malaysia website) and
complete the financial analysis of the firm. Then each group needs to write a report (10-15
pages) and comment on the financial performance of the company for the five-year period. You
are expected to choose 1 competitor and conduct a cross-sectional (to benchmark against the
competitor) and time-series analysis. Recommendations on how to improve the financial
performance should be suggested. The report should include:
 1. Background of the company
2. Industry and competitive position
3. Analysis and discussion – you should discuss what the analysis mean and what to do to
improve unfavourable findings
4. Projection of future performance
5. Conclusion and recommendation

The assessment will be based on the following rubric for PO2: Research Skills.

Program Outcome Case Marks

PO2: Research Skills Group Project 15%

1) Group Project- Reflective Writing on ethical issues in Forensic Accounting

Students are required to work in a group (max of 5 students) to prepare a reflective writing (10
– 15 pages) on ethical issues in forensic accounting. The ethical scenario should be chosen from
topic in forensic accounting. The write-up should include:
1. Description of the issue(s) (issues that you have experienced or read)
2. A priori assumptions before the experience / before you read about the issue(s)
3. Changes in perceptions, abilities, belief, or skills that are result of the experience / reading
(i.e. What you have learned from the experience?)
4. The application of what you have learned to future decisions or actions
5. Apply an ethical theory to your action and state how you would make the decision
differently today after studying ethical theories, ethical framework, or/and Code of
Professional Conduct and to apply the theory which is more appropriate, which may or may
not have been the way you acted initially.

The following criteria in PO4: Ethics and Social Responsibility is used in assessing the reflective
writing:

Program Outcome Case Marks

PO4: Ethics and Social Responsibility Group Project 20%

E-learning system
Notes can be downloaded from UTM e-learning system. Students are strongly encouraged to use this
platform for discussion. The link to UTM E-learning is as follows: http://www.elearning.utm.my

Information for Students

Login using your ACIDs’ username and password. In case if you are unable to login, please contact
elearning@UTM helpdesk.

Students Helpdesk
07-5532040 / 32574
elearning@utm.my

Submission of Group Project

Submission Group Project (Financial statement analysis) –
Submission Group Project (Video Submission and Presentation) –