Singapore University of Social Sciences

Selected Topics in Financial and Management Accounting

Applications Open: To be confirmed

Applications Close: To be confirmed

Next Available Intake: To be confirmed

Course Types: Modular Undergraduate Course

Language: English

Duration: 6 months

Fees: To be confirmed

Area of Interest: Business Administration

Schemes: To be confirmed

Funding: To be confirmed


Synopsis

ACC403 introduces current issues relating to theoretical and empirical issues/research in financial accounting, finance, management accounting, profit planning and control. It also includes issues covered in other related courses that need re-examination.

Level: 4
Credit Units: 5
Presentation Pattern: Every semester

Topics

  • Behavioural Accounting and Finance and Capital Market Research
  • Impacts of Changes in Capital Markets and Recent Accounting Pronouncements
  • Earnings Managemet and Quality of Earnings
  • Balanced Scorecard and Activit-based Costing & Management
  • New Accounting Standards, Exposure Drafts, Technical Notes and Discussion Papers

Learning Outcome

  • Appraise the behavioural implications of current accounting practice and principles
  • Analyse issues relating to earnings management and quality
  • Evaluate the issues and economic consequences of a shift in accounting standards towards fair value accounting
  • Debate on the rationale behind FRSs for the SMEs and highlight the principal features and main distinctions between the full standard and that of this standard
  • Examine the management of flow of information and data
  • Debate on the impact of internet‐based resources on accounting
  • Assess developments in balance scorecard
  • Analyse ethical issues facing the accountant
  • Assess developments in activity‐based costing and management
  • Analyse the issues related to accounting for intangibles
  • Analyse the issues relating to accounting for a specialised industry
  • Appraise recently released accounting standards, exposure drafts, technical notes and discussion papers
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