Fundamental
Code
Accountant in Business
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Introduce knowledge and understanding of the business and its environment and the influence this has on how organisations are structured
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Understanding on the role of the accounting and other key business functions in contributing to the efficient, effective, ethical management and development of an organisation, its people and systems
F1
Management Accounting
The objective of the module is to develop knowledge and understanding of providing basic management information in an organisation to support management in planning and decision-making
F2
Financial Accounting
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Develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements.
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Preparation and interpretation of basic financial statements for sole traders, companies and simple group of companies.
F3
Corporate and Business Law
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Develop knowledge and skills in the understanding of the general legal framework, and of specific legal areas relating to business
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Recognising the need to seek further specialist legal advice where necessary
F4
Performance Management
The objective of the module is to develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation, and control
F5
Taxation
The objective of the module is to develop knowledge and skills relating to the tax system as applicable to individuals and companies
F6
Financial Reporting
The objective of the module is to develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements.
F7
Audit and Assurance
The objective of the module is to develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.
F8
Financial Management
The objective of the module is to develop the knowledge and skills expected of a finance manager, in relation to investment, financing, and dividend policy decisions
F9
Governance, Risk and Ethics
The objective of the module is to apply relevant knowledge, skills and exercise professional judgement in carrying out the role of the accountant relating to governance, internal control, compliance and the management of risk within an organisation, in the context of an overall ethical framework.
P1
Corporate Reporting
The objective of the module is to apply knowledge, skills and exercise professional judgement in the application, evaluation of financial reporting principles and practices in a range of business contexts and situations
P2
Business Analysis
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Apply relevant knowledge, skills, and exercise professional judgement in assessing strategic position, determining strategic choice, and implementing strategic action through beneficial business process and structural change
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Coordinating knowledge systems and information technology and by effectively managing processes, projects, and people within financial and other resource constraints
P3
Advanced Financial Management
The objective of the module is to apply relevant knowledge, skills and exercise professional judgement as expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial management of an organisation
P4
Advanced Performance Management
The objective of the module is to apply relevant knowledge, skills and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the evaluation of the performance of an organisation and its strategic development
P5
Advanced Malaysian Taxation
The objective of the module is to apply relevant knowledge, skills and exercise professional judgement in providing relevant information and advice to individuals and businesses on the impact of the major taxes on financial decisions and situations
P6
Advanced Audit and Assurance
The objective of the module is to analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments