FINANCIAL AND MANAGEMENT ACCOUNTING

About this Course

  • 49 students enrolled
  • 2 instructors

Course Description

This course is designed to enhance the students knowledge of intermediate accounting principles and techniques of financial accounting and management accounting. This is essential to equip the students with appropriate skills of understanding and analyzing the components of financial statements of a business entity. It also exposes the students with the intermediate level of management accounting and techniques for decision making.

Course Learning Outcomes

1 ) Able to present the strategic decision using various capital investment techniques for investment in medium size project.
2 ) Able to apply financial and management accounting knowledge related to financial statement and capital investment techniques for private limited/limited companies.
3 ) Able to demonstrate teamwork through financial performance ratios analysis for private limited or limited company.

Course Details

STATUS : Open
DURATION : FLEXIBLE
EFFORT : 4 hours per week
MODE : 100% Online
COURSE LEVEL : Intermediate
LANGUAGE : English
CLUSTER : Business & Management ( SP )

Join this course

 Syllabus

• Objective of financial statements
• Main users of financial statements
• Form of business entities and different reporting requirements (sole trader, partnership and company)
• Financial Statements


• Main sources of long term-term financing (Ordinary shares, Preference shares, Share warrants, Raising equity through profit retention, Borrowings, Finance leases, Hire purchase Government assistance)
• Raising long term finance (Issue of shares: right issues, bonus issues, offers for sale and public issues and placings)
• Private Finance Initiative
• Short term Financing (External and internal sources of short term finance)

• Introduction
• Limitation of Financial Statements analysis
• Calculate and interpret the following ratios (Profitability, Liquidity ratios, Efficiency ratios, Gearing ratios, Market ratios)

• Difference and similarities between financial accounting, cost accounting and management accounting
• Cost concept (cost, cost unit and cost centers)
• Classification and types of cost
• Costing for Overheads

• Traditional methods
• Activity-Based Costing (ABC)

• Importance of Capital Appraisal
• Capital Investment Appraisal techniques
• Non -discounted and discounted techniques:
• Payback period, Accounting Rate of Return, Net Present value and Internal Rate of Return
• Advantages and disadvantages of the capital investment appraisal techniques

Our Instructor

WAN NURUL BASIRAH BT WAN MOHAMAD NOOR

 Course Instructor
UiTM Kampus Machang

SITI NOOR AZMAWATY BINTI ABD RAZAK

 Course Instructor
UiTM Kampus Machang

 Frequently Asked Questions

A1 : Anyone who would love to learn basic financial and management accounting at their own pace.

A2 : It is always a value added if you could integrate knowledge from various disciplines.

A3 : Yes, you will be rewarded with the certificate of completion provided that you have complete ask activities and fulfill all the requirement for assessment.