FACULTY OF BUSINESS AND ACCOUNTANCY University of Malaya Undergraduate Programmes Bachelor of Accounting (BAcc) Bachelor of Business Administration

1AUM_UPG 015/16Inner.qxp_Layout 1 8/8/15 4:07 PM Page 1 FACULTY OF BUSINESS AND ACCOUNTANCY University of Malaya Undergraduate Programmes Bachelor of Accounting (BAcc) Bachelor of Business Administration (BBA) Bachelor of Finance (BoF) 015/016 SESSION

Page Contents Welcome Message from the Dean University of Malaya s Vision, Mission and Core Values The Faculty Mission Academic Calendar 014/015 Introduction to the Faculty of Business and Accountancy The Management Team Liaison Persons Organisational Chart (Academic) Academics General Information Bachelor of Business Administration Programme Goal and Learning Outcomes Areas of Concentration Programme Structure Recommended Sequence of Courses Bachelor of Accounting Programme Goal and Learning Outcomes Professional Recognition Programme Structure Recommended Sequence of Courses for Students with Accounting Background Recommended Sequence of Courses for Students without Accounting Background Appendix A: English Language Course x x x x x x x x x x x x x Appendix B : Bachelor of Business Administration (i) Faculty Core Courses x (ii) Programme Core Courses x (iii) Faculty Elective Courses Department of Business Policy and Strategy x Department of Marketing x Department of Accounting x Department of Finance and Banking x Department of Operations and Management Information Systems x (iv) Industrial Training x Appendix C : Bachelor of Accounting (i) Faculty Core Courses x (ii) Programme Core Courses x (iii) Faculty Elective Courses x (iv) Industrial Training x

FACULTY OF BUSINESS AND ACCOUNTANCY UNIVERSITY OF MALAYA Undergraduate Programmes Bachelor of Accounting (BAcc), Bachelor of Business Administration (BBA) and Bachelor of Finance (BoF) 015 / 016 Session Page WELCOME MESSAGE FROM THE DEAN It is my pleasure and honour to welcome new students to be the FBA family. Congratulations on your success in securing a place in one of our programmes. You should be proud of your success in being among the privileged few to be accepted into one of the most prestigious and competitive business schools in Malaysia and in the region. We aspire to provide quality education and training to ensure our students are equipped with the appropriate skills, aptitude and characteristics that will prepare them to be successful professionals in the future and assume leading roles in government, business and the community. To ensure our programmes remain relevant in today s changing global business environment, we continuously strive to enhance the quality of our programmes through close collaboration with the industry and benchmarking against the best universities in the world. I urge you to make full use of this golden opportunity to continuously enhance your knowledge and develop the competency and skills which are critical for your future professional success. Our well qualified and experienced team of academics from various fields in business and accountancy are ever ready to assist you in achieving these objectives. I invite you to look through this handbook and learn how you can get the most out of your education with FBA. The handbook provides information on programme structure, study plans, synopses of the various courses that are offered, academic standards and the various facilities that are available at FBA. We have also included the names and academic background of all our academic staff. I wish you all the best in your studies and I hope your time with the Faculty is challenging, gratifying and successful. Professor Dr CHe ruhana IsA Dean

Page 4 UNIVERSITY OF MALAYA S VISION, MISSION AND CORE VALUES Vision To be an internationally renowned institution of higher learning in research, innovation, publication and teaching. Mission To advance knowledge and learning through quality research and education for the nation and for humanity. Core Values Integrity respect Academic freedom openmindedness Accountability Professionalism Meritocracy Teamwork Creativity social responsibility

FACULTY OF BUSINESS AND ACCOUNTANCY UNIVERSITY OF MALAYA Undergraduate Programmes Bachelor of Accounting (BAcc), Bachelor of Business Administration (BBA) and Bachelor of Finance (BoF) 015 / 016 Session THE FACULTY MISSION Page 5 We aspire to be the leader and preferred institution in business and accounting education by: Providing graduates with a quality education and global perspective that meets the evolving needs of various stakeholders Contributing to the advancement of knowledge in the area of business and accounting through quality research and publication. Interpretation of Mission Quality education: We emphasize the intake of quality students based on merit at both the undergraduate and postgraduate level. The programmes are continuously reviewed to ensure relevance to the industry. We provide excellent facilities and support services to the students. industry. We provide excellent facilities and supporting services to the students. Global perspective: Our curriculum equips students with business and accounting knowledge relevant to global practices. The school continuously enhances its international linkages in research, learning and scholarship. stakeholders: Our programmes are responsive to the needs of industry, government and society at large. Advancement of knowledge through quality research and publication: Our staff contribute to the dissemination of knowledge through academic and professional publications, teaching and presentations as well as consultation. Management Members of the Faculty

Page 6 ACADEMIC CALENDAR 015/016 semester I Orientation week 1 week 01.09.015 06.09.015 Lectures 9 weeks* 07.09.015 06.11.015 MidSemester I Break 1 week* 07.11.015 15.11.015 Lectures 5 weeks 16.11.015 18.1.015 Revision 1 week* 19.1.015 7.1.015 Semester I Examinations weeks 8.1.015 16.01.016 Semester I Break 5 weeks* 17.01.016 1.0.016 5 weeks semester II Lectures 7 weeks.0.016 08.04.016 MidSemester II Break 1 week 09.04.016 17.04.016 Lectures 7 weeks * 18.04.016 0.06.016 Revision 1 week 04.06.016 1.06.016 Semester II Final Examinations weeks 1.06.016 0.07.016 19 weeks end of session BreAK / special semester Session Break 9 weeks 0.07.016 04.09.016 or Lectures and examinations 8 weeks 0.07.016 8.08.016 *Public Holiday : Hari Malaysia, 16 September 015 Thaipusam January 016 Hari Raya Aidil Adha 4 September 015 Chinese New Year 8 & 9 February 016 Maal Hijrah 14 October 015 May Day 1 May 016 Deepavali 10 November 015 Wesak Day 1 May 016 Maulidur Rasul 4 December 015 Nuzul Al Quran June 016 Christmas Day 5 December 015 Hari Raya Aidil Fitri 7 & 8 July 016 New Year s Day 1 January 016 Hari Kebangsaan 1 August 016

1AUM_UPG 015/16Inner.qxp_Layout 1 8/8/15 4:07 PM Page 7 FACULTY OF BUSINESS AND ACCOUNTANCY UNIVERSITY OF MALAYA Undergraduate Programmes Bachelor of Accounting (BAcc), Bachelor of Business Administration (BBA) and Bachelor of Finance (BoF) 015 / 016 Session Page 7 INTRODUCTION TO THE FACULTY OF BUSINESS AND ACCOUNTANCY Business education in the University of Malaya dates back to 1966 when the Faculty of Economics and Administration first offered business and accounting courses. In line with the increasing demand for accounting and business programmes, the Faculty of Business and Accountancy (FBA) was subsequently established on the 1st of February 1997 to focus on developing these programmes. FBA strives to meet the challenge of preparing students to play a vital role in industry and nation building. FBA seeks to remain at the forefront of business and accounting education and continues to enjoy a reputation as an excellent knowledgebased institution. FBA is headed by a Dean and assisted by three Deputy Deans and five Heads of Department. The three Deputy Deans are the Deputy Dean (Undergraduate Studies), Deputy Dean (Postgraduate Studies) and Deputy Dean (Research & Development). The five departments are the Department of Accounting, Department of Business Policy and Strategy, Department of Finance and Banking, Department of Marketing and Department of Operations and Management Information Systems. Currently, FBA offers five successful programmes. The three programmes offered at the postgraduate level are Master of Business Administration (MBA), Master of Management (MM) and Doctor of Philosophy (PhD), while the two undergraduate programmes are Bachelor of Business Administration (BBA) and Bachelor of Accounting (BAcc). Starting in the 015/016 Academic Session, FBA is offering a new undergraduate programme, Bachelor of Finance (BoF). This programme has been introduced to meet the industries demand for human capital with a strong knowledge base and technical competency in finance. As part of our effort to strengthen our programmes, FBA has collaborations with various business communities and government agencies. In addition, several Faculty members are affiliated to professional bodies such as the Malaysian Institute of Accountants (MIA), Malaysian Institute of Certified Public Accountants (MICPA), Association of Chartered Certified Accountants (ACCA), Malaysian Institute of Chartered Secretaries and Administrators (MAICSA) and Chartered Financial Analysts (CFA) as well as being advisors to several financial institutions such as Bank Muamalat Malaysia Berhad, Public Islamic Bank Berhad, AIA Public Takaful, Association of Shariah Advisors in Islamic Finance (ASAS), Mizuho Bank (Malaysia) and the Malaysian Finance Association (MFA). Faculty Staff

1AUM_UPG 015/16Inner.qxp_Layout 1 8/8/15 4:07 PM Page 8 Page 8 THE MANAGEMENT TEAM DeAN Professor Dr. Che Ruhana Isa DePUTY DeANs Assoc. Professor Dr. Zakiah Saleh Postgraduate Assoc. Professor Dr. Rubi Ahmad Research Assoc. Professor Dr. Ruzita Jusoh Undergraduate HeADs of DePArTMeNT Dr. Yusniza Kamarulzaman Marketing Dr. Wan Marhaini Wan Ahmad Finance & Banking Professor Dr. Ainin Sulaiman Operations & Management Information Systems Dr. Mazni Abdullah Accounting Professor Dr. Ghazali Musa Business Policy & Strategy ADMINIsTrATIVe officers Kamarul Fairuz Hassim Principal Assistant Registrar Khairul Nizam Roslan Senior Assistant Registrar Nurhazwani Abdul Rahman Assistant Bursar

1AUM_UPG 015/16Inner.qxp_Layout 1 8/8/15 4:07 PM Page 9 FACULTY OF BUSINESS AND ACCOUNTANCY UNIVERSITY OF MALAYA Undergraduate Programmes Bachelor of Accounting (BAcc), Bachelor of Business Administration (BBA) and Bachelor of Finance (BoF) 015 / 016 Session Page 9 LIAISON PERSONS HeAD of ACCreDITATIoN Prof. Dr. Ainin Sulaiman HeAD of CeNTre for MANAGeMeNT enhancement HeAD of servri Dr Anna Azriati Che Azmi Dr Norbani Che Ha ProGrAMMe CoorDINATors Dr. Mohamad Nazri Mohd Nor BBA Dr. Chan Sok Gee BoF Dr. Noor Sharoja Sapiei BAcc student CLUB ADVIsors Dr. Lee Su Teng Business Club BBA CoorDINATor for CoMMUNITY engagement CoUrse Dr. Nurliana Md Rahin Accounting Club BAcc CoorDINATor for CoMMUNITY engagement CoUrse Dr. Zalfa Laili Hamzah Dr. Dalilawati Zainal student exchange AND INDUsTrIAL TrAINING CoorDINATor Dr. Rosmawani Che Hashim

Page 10 ACADEMIC MEMBERS AND THEIR RESEARCH INTERESTS operations AND MANAGeMeNT INforMATIoN systems Ainin sulaiman, PhD (Birmingham), MBA (Stirling), BPA (UUM) Professor Social Network, Green IT, Adoption and Diffusion of Technology, Organizational Performance suhaiza Hanim Dato Mohamad Zailani, PhD (Lancaster), MSc (OR) (Lancaster), BSc (UPM) Professor Operations Management, Supply Chain and Logistic sharifah Latifah syed A. Kadir, PhD (UKM), MSc (Cardiff), BSc (Malaya) Associate Professor Applied Statistics, Customer and Employee Satisfaction, Total Quality Management Noor Ismawati Jaafar, DBA (Macquarie), MBA (Malaya), BAcc (Malaya), CFiA (M) Associate Professor Management Information Systems, IT Governance, Accounting Information Systems shamshul Bahri Zakaria, PhD (Brunel), MBA (Malaya), BBA (UKM) Management information systems, social informatics, health informatics Noor Akma Mohd salleh, PhD (Queensland), MSc (East Anglia), BAcc (UUM) Accounting Information Systems, Information System Adoption Kanagi Kanapathy, DBA (UniSA), MBA (IIUM), BSc (USM) Quality Management, Supply Chain Management, Managing Change Lee sai Leong, PhD (Malaya), MBA (Malaya), BSc (Malaya), Dip (Malaya) Lecturer Accounting Information Systems, Technology Management suhana Mohezar Ali, PhD (Unisa), MBA (Malaya), BSc (Malaya) Lecturer Supply Chain Management, Operations Management, Technology Management Azmin Azliza Aziz, PhD (Warwick), MSc (Macquarie), BSc (UTM) Lecturer Operational Research, Applied Statistics, Industrial Mathematics sedigheh Moghavvemi, PhD (Malaya), MSc (Azad Islamic University of Tehran, Iran), BSc (University of Allameh Tehran, Iran) Lecturer Management Information System

FACULTY OF BUSINESS AND ACCOUNTANCY UNIVERSITY OF MALAYA Undergraduate Programmes Bachelor of Accounting (BAcc), Bachelor of Business Administration (BBA) and Bachelor of Finance (BoF) 015 / 016 Session DePArTMeNT of ACCoUNTING Che ruhana Isa, PhD (UPM), MSc (LSE), BBA (Acc) (Oklahoma State), Associate Member MIA,CFiA (M) Professor Management Accounting and Control Systems, Strategic Management Accounting, Accounting for SMEs Zakiah saleh, PhD (Cardi ), MAcc (Glasgow), BSBA (Minnesota), Associate Member MIA, CFiA (M) Associate Professor Public Sector Accounting, Financial Accounting and reporting, Accountability and Governance ruzita Jusoh, PhD (USM), MSc (Missouri), BSc (Alabama), CFiA (M) Associate Professor Management Accounting and Control Systems, Performance Measurement and Management rusnah Muhamad, PhD (Malaya), MSc (Stirling), BAcc (Malaya), FCPA (Australia) Associate Professor Financial Accounting and Auditing, Islamic Banking, Religiosity and Ethics Anna Azriati Che Azmi, PhD (Reading), MSc (Reading), BAcc (UUM), CFiA (M) International Accounting, Taxation, Tax education Mohd Zulkhairi Mustapha, PhD (Cardiff), CFiA (M), MBA (Acc)(Malaya),BSc (Acc)(Cardiff),PgDip(Cardiff) Lecturer Corporate Governance, GST, Tax Audit and Compliance, Tax Incentives, Accounting Education Norhayah Zulkifli, PhD (Glamorgan), MBA (Indiana State), BSc (Indiana State) Social and Environmental Accounting, Corporate Social Responsibility and Reporting, Accounting Education Zarina Zakaria, PhD (Nottingham), MBA (Acc) (Malaya), BSc (Cardiff), ACCA, CFiA (M) Sustainability Reporting and Practice, Internal Auditing, Accountability and Governance Ahmad Zahiruddin Yahya, PhD (UPSI), MAcc (Dundee), BAcc (De Montfort), CFiA (M), MMIM Management Accounting, Accounting Education, Strategic Management Accounting Haslida Abu Hasan, PhD (Sheffield), MCommerce (Macquarie), BAcc (UUM), CFiA (M) Public Sector Accounting, Auditing, Performance Measurement, Corporate Social Responsibility Page 11

Page 1 ACADEMIC MEMBERS AND THEIR RESEARCH INTERESTS Ho sow Kin, MA (Lancaster), BA (Portsmouth), ACTIM Financial Accounting, Financial Reporting, Accounting Education Mazni Abdullah, PhD (Stirling), MBA (Acc) (Malaya), BAcc (Malaya), CA (M), CFiA (M), MMIM International Financial Reporting Standards, Financial Reporting, Accounting Education, Taxation, Corporate Governance Noor Adwa sulaiman, PhD (Manchester), MSc (Acc) (UPM), BAcc (UiTM) Auditing (Audit Quality, Regulation of Accounting and Auditing, and Audit Methodology ), Corporate Governance) and Financial Reporting Azlina Abdul Jalil, PhD (Deakin), MAcc (UiTM), BSc (LSE) Senior lecturer Earnings Management and Corporate Governance, Financial Reporting and Disclosures, Accounting for SMEs ervina Alfan, PhD (Manchester), MBA (Acc) (Malaya), BAcc (Sta ordshire), CFiA (M) Lecturer Financial Reporting, PublicPrivate Partnerships Noor sharoja sapiei, PhD(Monash), MBA(Acc) (Malaya),BEc (Acc and Finance) (Aberystwyth), ACCA (UK) Lecturer Tax Compliance & Administration, Islamic Taxation, Accounting and Tax Education Kamisah Ismail, PhD (Malaya), MAcc (UiTM), BAcc (Malaya) Lecturer Management Accounting and Control Systems suria Zainuddin, PhD (Malaya), MAcc (UiTM), BAcc (Malaya) Lecturer Management Accounting and Control Systems Dalilawati Zainal, PhD (Malaya), MAcc (UiTM), BAcc (UIA) Lecturer Corporate Social Reporting, Corporate Governance, Financial Reporting & Accounting

FACULTY OF BUSINESS AND ACCOUNTANCY UNIVERSITY OF MALAYA Undergraduate Programmes Bachelor of Accounting (BAcc), Bachelor of Business Administration (BBA) and Bachelor of Finance (BoF) 015 / 016 Session DePArTMeNT of finance AND BANKING rubi Ahmad, PhD (Monash), MBA (Memphis), BBA (Memphis) Associate Professor Bank Performance & Regulations, Corporate Finance Wan Marhaini Wan Ahmad, PhD (Edinburgh), MEc (IIUM), BShariah (Malaya) Islamic Finance, Islamic Banking, Islamic Economics, Fiqh almuamalat fauzi Zainir, MBA (Miami), MSc (Miami), BSc (Nebraska) Banking, Finance Izlin Ismail, PHD (Nottingham), MSc (City), BSc (LSE) Capital Markets, Debt Financing, Financial History Nurul shahnaz Ahmad Mahdzan, PhD (Nott.), MBA (Malaya), BBA (Ohio) Finance, Economics, Risk Management & Insurance Page 1 Jacinta Chan Phooi M'ng, Phd in Financial Statistics (UM), MSc(UNITAR), Bachelor of Commerce in Economics and Finance (UNSW) Capital Markets and Investment, Derivatives, Algorithmic Quantitative Trading, Technical Analysis rozaimah Zainudin, PhD (Malaya), MBA (UiTM), BBA (UiTM) Derivative market, Risk Management, Corporate Finance Koh Hsieng Yang eric, PhD (Nottingham), MBA (SCU), BCom (Melbourne), CFA, CPA Bank Management, Risk Management Chan sok Gee, PhD (UUM), M.Econs (UUM), BBA (Hons.) (Multimedia University) Bank efficiency analysis, economic efficiency analysis and corporate governance Mohamed shikh Abubaker Albaity, PhD Islamic Finance (UM), MEc (IIUM), BEc (IIUM) Lecturer Capital Market, Macroeconomics, Islamic Finance, Financial economics Mohd edil Abd. sukor, PhD (Melbourne), MBA (IIUM), BShariah (Malaya) Lecturer Stock Return Seasonalities (Investment), Islamic Finance shahrin saaid shaharuddin, MBus (Monash), PG Dip (Monash), BComm (Murdoch) Lecturer Corporate Finance, Money and Banking Aidil rizal shahrin, MEc (UM), BBA (UTM) Lecturer Microeconomics, Econometrics, Macroeconomics

Page 14 DePArTMeNT of MArKeTING Md. Nor othman, PhD (Oklahoma State), MBA (Leuven), BEc (University of Malaya) Professor Marketing, Consumer Behaviour, Entrepreneurship Norbani Che Ha, PhD (Monash, Australia), MBA (Denver), BSBA (Denver) Marketing, Marketing Capabilities, Small & Medium Enterprises Yusniza Kamarulzaman, PhD (Cardiff), PgDip (Cardiff), PgDip (Cambridge), MBA (UKM), BBA (UiTM) Retailing, Internet Marketing, Tourism Marketing & Entrepreneurship Marketing ezlika Mohd Ghazali, PhD (Warwick), MBA (Malaya), BBA (De Montfort) Consumer Behaviour, Marketing of Services, EMarketing, Online Loyalty, Online Trust, Social Media, Consumer Switching Behaviour, Switching Costs, Ethical and Social Marketing Amrul Asraf Mohd Any, PhD (NottinghamUK), MSc (Strathclyde), BSc (UiTM), Dip (UiTM) Services Marketing, Internet Marketing, Customer Participation, Value Cocreation Zalfa Laili Hamzah, PhD (Malaya), MSc, BSc (Hons.)(UPM), CTESOL ( Australia) Corporate Branding, Brand Management, Online Branding, Service Branding, Marketing. shamsul Izwan saharani, MBA (North London), BA (Arcadia) Lecturer Hotel and Tourism Marketing, Management Azura Hanim Hashim, MBA (UPM), BBA (UiTM) Dip (UiTM) SLAB Marketing Mozard Mohtar, MBA (UM), Bachelor of Journalism (MIZZOU), SLAB/SLAI PhD, Aston University, UK SLAI Branding, Marketing, Advertising Department of Business Policy and Strategy

FACULTY OF BUSINESS AND ACCOUNTANCY UNIVERSITY OF MALAYA Undergraduate Programmes Bachelor of Accounting (BAcc), Bachelor of Business Administration (BBA) and Bachelor of Finance (BoF) 015 / 016 Session DePArTMeNT of BUsINess PoLICY AND strategy Mohd Nazari Ismail, PhD (Manchester), MBA (SUNY Buffalo), BSc (Wales) Professor International Business, Strategic Management, Management Islamic Perspectives in Business & Management Ghazali Musa, PhD (Otago), MBBS (Malaya), Dip (Otago) Professor Scuba Diving Tourism, Health Tourism, Backpacker Tourism edward Wong sek Khin, PhD (Edith Cowan), MSc (Western Australia), BBA (Edith Cowan), CFiA (M) BBA (Edith Cowan) Associate Professor SME Management, Research Philosophy, Accounting ICT Aida Idris, PhD (Malaya), MBA (Ohio), BSc Eng (Aberdeen) Associate Professor Entrepreneurship, Strategic Management sharan Kaur, PhD (UPM), MBA (UPM), BSc (UPM) Strategic Management, Innovation Mohamed Battour, PhD (Malaya), MBA (TU), BBA (TU) Islamic tourism, Destination marketing, leadership, innovation Chan Wai Meng, PhD (Malaya), LLM (Malaya), LLB (Malaya) Commercial Law, Company Law Cyril Hilaris Ponnu, MSc (Southampton), LLB (Wolverhampton), BEc (Malaya) Business Law, Business Ethics, Corporate Governance Mohd said othman, MBA (Aoyama Gakuin), BEc (Malaya) International Business, Entrepreneurship raida Abu Bakar, PhD (RMIT), MBA (Malaya), BSc (Purdue) Organisational Behaviour, Human Resource Management rosmawani Che Hashim, PhD (IIUM), LLM (Nottingham), LLB (Shariah) (IIUM), LLB (IIUM) International Trade Law, Commercial Law, Islamic Banking and Finance Law sharmila Jayasingam, PhD (USM), MBA (USM), BTech. Mgmt (UTM) Leadership, Knowledge Management, Organisational Behaviour Page 15

Page 16 Mohammad Nazri Mohd Nor, PhD (UiTM), MBA (UKM), BBA (UKM), DBS (UiTM) Knowledge Management, Organizational Behavior and Human Capital Management Norizah Mohd Mustamil, DBA (Curtin), MBA (Malaya), BBA (Malaya) Business Ethics, Human Resource Management, Mixed Methods Lee su Teng, PhD (Malaya), MIT (Malaya), BSc (UPM) Human Resources, Generational cohort Quah Chee Heong, PhD (Malaya), MBA (Malaya), BBA (Malaya) International Business, International Monetary System Tey Lian seng, PhD (UM), MBA (MMU), BEc (JNU) Strategic Management, Innovation ong Lin Dar, PhD (Malaya), MBA (UUM), BBA (Malaya) Lecturer Human Resource Management, Organisational Behaviour Azhanni Muhammad, MSc (UPM), BEd (TESL) (UPM) Fellow SLAI Corporate Communication, Human Communication, Business Communication Ismawati Ismail, MBA (UM), Bacc (Portsmouth) Tutor/Fellow Knowledge Management, Human Resource Management

FACULTY OF BUSINESS AND ACCOUNTANCY UNIVERSITY OF MALAYA Undergraduate Programmes Bachelor of Accounting (BAcc), Bachelor of Business Administration (BBA) and Bachelor of Finance (BoF) 015 / 016 Session GENERAL INFORMATION (BASED ON THE UNIVERSITY OF MALAYA (FIRST DEGREE) RULES & REGULATIONS 01) Page 17 ProGrAMMe AND GrADUATIoN The Faculty of Business and Accountancy (FBA) offers the Bachelor of Business Administration (BBA), Bachelor of Accounting (BAcc) and Bachelor of Finance (BoF) undergraduate programmes. For entry into these programmes, candidates must have acquired the Sijil Tinggi Pelajaran Malaysia (STPM) or its equivalent. Candidates are also required to take the Malaysian University English Test (MUET). The University of Malaya (UM) will confer the degree upon successful completion of the programme. The table below summarises the credit requirements and study period required to complete the programme: Programme Minimum accumulated credits study period Min Max BBA 1 7 11 BAcc 17 8 1 BoF 11 7 11 student evaluation The grading system and the calculation of Grade Point Average (GPA) and Cumulative Grade Point Average (CGPA) adopted by the BBA, BAcc and the BoF programmes are those that are implemented throughout the University. The courses offered are assessed through continuous assessment and final examination. The continuous assessment may consist of quizzes, assignments, a midsemester examination and other forms of assessment. The table below illustrates the assessment structure for each programme: Programme Continuous Assessment (%) final examination (%) BBA 50 50 BAcc 40 60 BoF 50 50 FBA has adopted a semester system whereby there are two () normal semesters and one (1) special semester in an academic year. A normal semester lasts 14 weeks while a special semester lasts 7 weeks. Students are required to register for a minimum of 1 credits for each semester, except for cases of impending graduation. Students who have obtained a: GPA of.0 and above are permitted to register for up to 0 credits; GPA of less than.0 are only allowed to register for up to 1 credits.

Page 18 CoUrses AND CreDITs There are four categories of course that are offered. Each programme has a specific number of credits to be fulfilled for each of the categories. The table below summarises the requirements: Programme CreDIT TrANsfer Credit transfer may be granted in special cases to students who are currently studying for a bachelor degree in UM. For example, credit transfer may be given to students who have applied for a change of academic programme or have taken courses during a student exchange programme and have had their applications approved. The credits obtained together with the grades and grade points for these courses will be included in the calculation of a student s GPA and CGPA for his/her programme of study. Approval for any credit transfer is subject to the following conditions: the course content must overlap at least 75% of an equivalent course offered by the University; and the grade or grade point obtained for the particular course must not be less than a C or.0. the course for which the transfer of credit is applied must be a course in a programme of study that is equivalent to the programme of study pursued by the student at the University. application for credit transfer should be submitted to the Dean not later than the friday of the second week of lectures of a normal semester. CreDIT exemption University Courses (credits) faculty Core Courses (credits) Programme Core Courses (credits) Credit exemption means students are exempted from registering for courses that they have already taken prior to their entry into their programme of study at UM. These courses must be approved by the University Senate. Credit exemption courses will be given a grade K, and no credits will be taken into account in the calculation of the GPA and CGPA. To be considered for credit exemption, the professional certificate/diploma/degree qualification on which the request for credit exemption is based should have been taken less than five years prior to admission to the University. The following conditions have to be met when applying for credit exemption: faculty elective Courses (credits) Industrial Training (credits) BBA 4 15 4 0 10 BAcc 8 60 15 1 BoF 4 18 44 5 10 The application must be made within the first two semesters of study; The content of the course must overlap at least 75% of the equivalent course offered by UM; and The grade or grade point obtained for the particular course must not be less than a grade C or.0. An application for credit transfer or credit exemption should be made using the prescribed form, which can be obtained from the Faculty. Completed forms must be submitted to the Dean of the Faculty not later than the Friday of the second lecture week of a normal semester together with the following documents:

FACULTY OF BUSINESS AND ACCOUNTANCY UNIVERSITY OF MALAYA Undergraduate Programmes Bachelor of Accounting (BAcc), Bachelor of Business Administration (BBA) and Bachelor of Finance (BoF) 015 / 016 Session Page 19 The payment of the processing fees at the prescribed rate. These fees are nonrefundable; Compulsory supporting documentation, which includes the course learning outcomes, syllabus or course content and the grading scheme for the course for which credit transfer or credit exemption is applied; and A copy of the certificate/diploma/degree concerned. The maximum number of credits that may be transferred or exempted shall not exceed onethird ( ) of the total number of credits for the programme of study. WITHDrAWAL from semester A student may be allowed to withdraw from any semester after he has undergone at least one semester of his/her programme of study. The student needs to complete the prescribed form and submit it to the Dean of the Faculty not later than Friday of the seventh week of a normal semester or the Friday of the second week of a Special Semester. CoUrse registration Students are required to register for courses in accordance with the level of the programme of study. The level of the programme of study is determined by the number of credits completed by the student as follows: stage of Programme of study system of study seven semester eight semester Beginning 5 credits and below 5 credits and below Middle 685 credits 695 credits Final 86 credits and above 96 credits and above A student is required to register within the stipulated time frame as follows: Activity Normal semester special semester fee Charges Counted as part of the Duration of study registration Final Stage weeks before commencement of semester 1 week before commencement of semester Yes Yes Middle Stage 1 week before commencement of semester Week 1 Yes Yes Beginning Stage Week 1 Week 1 Yes Yes Add/Drop Add Week 1 & Week 1 Yes Yes Drop Week 1 & Week 1 No Yes Withdrawal Withdrawal from course Week & 4 Week Yes Yes Withdrawal from semester for personal reasons Withdrawal from semester on medical grounds Week 1 Week 7 Week 1 Week 14 Week 1 Week Week 1 Week 7 Students are given weeks from recommencement of semester to complete registration. Should the student fail to register within the stipulated period, his or her academic status will lapse. No Yes No Yes Yes Yes No No

Page 0 GrADING scheme The University grades including the marks and their meaning are as follows: Marks Grade Grade Point Level of Achievement 90 100 A+ 4.0 HIGH DISTINCTION 80 89 A 4.0 DISTINCTION 75 79 A.7 DISTINCTION 70 74 B+. GOOD 65 69 B.0 GOOD 60 64 B.7 GOOD 55 59 C+. PASS 50 54 C.0 PASS 45 49 C 1.7 FAIL 40 44 D+ 1. FAIL 5 9 D 1.0 FAIL 0 4 F 0.0 FAIL redemption of CoUrse GrADe A student may submit an application to redeem a C grade for any category of course subject to the following conditions and the approval of the Dean: The course concerned may be redeemed to a grade C only; The marks are to be added to the existing marks; Redemption may be done for one course only for the semester concerned; and An application to redeem a C grade shall be made within one week after the date of the official examination results. repeating A CoUrse: A student who obtains a grade lower than the passing grade for a course and does not choose to redeem the course grade shall be required to repeat the course concerned until he achieves at least the passing grade, subject to the structure of the programme of study and the maximum period of study. IMProVeMeNT of CoUrse GrADe AND/or ACADeMIC PerforMANCe A student may be permitted to repeat only once any course which he/she has passed to improve the course grade to a better grade. The better grade shall be taken into account for the purpose of calculating the CGPA. To improve his/her academic performance, a student may be permitted to take another course in the same category as a substitute. MINIMUM requirement for A ProGrAMMe of study/academic ProBATIoN To fulfil the minimum requirement of a programme of study, a student has to obtain a minimum GPA and CGPA of not less than.0 every semester. A student who obtains a GPA of below.0 shall be placed under an Academic Probationary Period in the following Normal Semester.

FACULTY OF BUSINESS AND ACCOUNTANCY UNIVERSITY OF MALAYA Undergraduate Programmes Bachelor of Accounting (BAcc), Bachelor of Business Administration (BBA) and Bachelor of Finance (BoF) 015 / 016 Session Page 1 failed AND TerMINATeD A student can be terminated from his/her programme if he/she: Is placed under an Academic Probationary Period and later obtains a GPA of 1. or less for two consecutive semesters; Obtains a GPA lower than.0 in four consecutive semesters; Obtains a grade F or U three times for the same course; Obtains a CGPA of less than 1.0 in two consecutive semesters; and Fails to complete the requirements of his/her programme of study within the prescribed maximum period. ACADeMIC ADVIsors The Faculty has appointed a panel of academic advisors to guide and advise students on academic matters. Students are encouraged to consult their academic advisors at least once during the semester. The list of academic advisors and contact details are available in the faculty website (http://fba.um.edu.my/currentstudent/undergraduate/academicadvisor). These lecturers have been appointed as the panel of academic advisors: Professor Dr. Ghazali Musa (Email : ghazalimz@um.edu.my) Assoc. Professor Dr. Ruzita Jusoh (Email : geee@um.edu.my) Dr. Chan Sok Gee (Email : sokgee@um.edu.my) Dr. Chan Wai Meng (Email : chanwm@um.edu.my) Dr. Mohd Edil Abd. Sukor (Email : mohdedil@um.edu.my) Dr. Haslida Abu Hasan (Email : haslida@um.edu.my) Dr. Mohd. Zulkhairi Mustapha (Email : zulkhairi@um.edu.my) Dr. Norhayah Zulkifli (Email : norhayah@um.edu.my) Dr. Noor Sharoja Sapiei (Email : noorsharoja@um.edu.my) Dr. Rozaimah Zainudin (Email : rozaimah@um.edu.my) Dr. Sedigheh Moghavvemi (Email : sedigheh@um.edu.my) CoMMUNITY engagement (GIG1005) This is a compulsory subject for all students and is to be taken during the Special Semester of the first year of study. The course exposes students to community service and volunteering. Course coordinators are available to assist students regarding community engagement projects. INDUsTrIAL TrAINING Industrial training (LI) lasts for between 0 to 4 consecutive weeks and carries 10 to 1 credits. Students are not allowed to register for or join any courses offered by the faculty or outside faculty elective courses during the industrial training period. The duration of LI for students according to programme is as follows: ProGrAMMe DUrATIoN WeeK CreDIT BBA 0 10 BAcc 4 1 BoF 0 10

Page Students are given a choice either to do LI in semester I or semester II. The timing and duration of LI is as follows: Semester I Semester II September to February February to July Starting LI earlier than the tentative date will only be considered if students have concrete reasons. However, the students will need to end on the same date as scheduled. Students should apply to the Faculty for Industrial Training placement during the semester before the industrial training starts. Two () weeks before the semester starts, students should register online for the Industrial Training course (CIB004/CIA006/CIC005) through http://myum.um.edu.my/. For assistance, students may contact the UM Career Point (UMCP), Tel: 07967 7794. student exchange ProGrAMMe Students may apply to participate in any of the Student Exchange Programmes at our partnering foreign universities. To apply, students need to follow the steps below: Check the list and details of the 505 partner universities in 55 different countries through http://icr.um.edu.my. Check for the courses offered and information on the student exchange programme on the partnering University s website. Check out the application procedures and financial provisions through the International Student Centre website (http://isc.um.edu.my). ISC provides funding for exchange programme purposes. Get advice from the Faculty Coordinator for Student Exchange regarding the suitability of courses to be taken. Student who receive insufficient funding from ISC may apply for the Lim Goh Tong Student Exchange Award by applying to the Dean of the Faculty. Some of our partnering universities through MoU/MoA are: Akita International University, Japan Australia National University, Australia Chungbuk National University, Korea Copenhagen Business School, Denmark Daejeon University, Korea EBS Universitat fur Wirtschaft und Recht (formerly known as European Business School (EBS)), International, Germany Ecole Superieure Des Sciences Commerciales D angers (ESSCA) School of Management, France Ewha Womans University, Korea George Simon Ohm Fachhochschule Nuernberg (George Simon Ohm University of Applied Sciences Nuremberg), Germany Korea University, Korea National Taiwan University of Science and Technology, Taiwan Prince of Songkla University, Thailand S P Jain Institute of Management and Research, India Tsinghua University, Beijing P.R China Universitas Pancasila, Indonesia University of New South Wales, Australia University of Seoul (UOS), Korea WHUOtto Beisheim School of Management, Vallender, Germany

1AUM_UPG 015/16Inner.qxp_Layout 1 8/8/15 4:07 PM Page FACULTY OF BUSINESS AND ACCOUNTANCY UNIVERSITY OF MALAYA Undergraduate Programmes Bachelor of Accounting (BAcc), Bachelor of Business Administration (BBA) and Bachelor of Finance (BoF) 015 / 016 Session Page student exchange ProGrAMMe To recognise the achievements of exemplary students, FBA provides the following awards: Dean s List Award awarded to students who have obtained a Grade Point Average of at least.7 and who have taken at least 15 credits in a particular semester. This award is given every semester. Leslie Wong Award awarded to excellent final year BBA students. Anthony francis fernandez Award awarded to selected first year students with a GPA of.5 and above. The award is open for application every semester. CPA Australia scholarship awarded to the best final year accounting student to pursue a CPA Australia qualification. Deloitte Prize awarded to the best BAcc students in taxation papers every semester CIMB Achievement Prize awarded to the two () final year BBA students with the highest CGPA. sunway Tes ICAeW excellent scholarship awarded to 10 BAcc graduates with CGPA.5 and above who are employed by the Big 5 accounting firms to pursue an ICAEW qualification MICPA excellence Award awarded to the best accounting graduate. University Book Prize awarded to all graduating students with CGPA.7 and above Harvard Business school Alumni Club of Malaysia, Gold Medal Award awarded to the best student who graduates in Business Administration

1AUM_UPG 015/16Inner.qxp_Layout 1 8/8/15 4:07 PM Page 4 Page 4 student ACTIVITIes For students who are actively involved in academic and cocurricular activities, FBA provides supporting facilities such as an office for the various clubs, notice boards, letter box, as well as telephone and fax machines (for official use only). In addition, FBA also assists in several club activities. The following clubs for students have been established by FBA: University Malaya Accounting Club (UMAC) University Malaya Business Club (UMBC) Students are strongly encouraged to be involved and to participate in activities organised by these clubs as well as other activities that are organised at FBA such as interaction week, career talks, camps, and annual dinners. The following are some of the activities organised by the FBA Student Clubs: UMAC Interaction Week Project UMAC Sports Day Malaysian Accounting Students Convention (MASC) Malaysian Intervarsity Leadership Conference (MILC) Accounting Students Conference (ASC) Career Path Accounting Camp Accounting Night UMAC Hiking Expedition 16th MICPA Accountancy Week Intervarsity Corporate Strategic Challenge (ICSC) Programme of Interaction, Motivation and Social Harmony (PRIMASH) UMBC Orientation Week (OWeek) UMPSU Business Trip Malaysian Business Student Summit (MBSS) Business Night (Biz Night) Internship Talk Career Path Seminar on Homelessness Bank Negara Malaysia Museum and Art Gallery Visitation FBA Welcome Day

FACULTY OF BUSINESS AND ACCOUNTANCY UNIVERSITY OF MALAYA Undergraduate Programmes Bachelor of Accounting (BAcc), Bachelor of Business Administration (BBA) and Bachelor of Finance (BoF) 015 / 016 Session Page 5 Students are also encouraged to take part in competitions organised by FBA and external parties. Some of the competitions include: UMAC CIMA Annual Accounting Business Challenge Deloitte Tax Challenge L Oreal Brandstorm Competition Maybank Go Ahead Challenge MICPAICAA Accountancy Week P&G s Asean Business Challenge (ABC) Graduan Apprentice Challenge CFA Institute Research Challenge UMBC PNB Investment Quiz Contest CITIBANK Case Study L Oreal Brandstorm Competition Danone Trust International Competition HSBC Young Entrepreneur Awards (HSBC YEA) Global Enterprise Experience (GEE) Competition Business Plan Writing Competition Bizventure. Maybank Go Ahead Challenge Future Leadership Program CIMB CIMB ASEAN Stock Challenge KLSCCCI Innovative Youth, Future Business Leader.0 Case Study Competition rules AND regulations The rules and regulations above are being constantly updated from time to time. Students are advised to refer to the University of Malaya (First Degree Studies) Rules 01 and University of Malaya (First Degree Studies) Regulations 01 in the University website under the Student Portal (MyUM) for details and latest updates pertaining to their programme of study.

Page 6 BACHELOR OF ACCOUNTING (BACC) ProGrAMMe GoAL AND LeArNING outcomes Aim of the Programme To equip graduates with a practical and conceptual understanding of accounting methods and techniques, skills, leadership, ethical values and an appreciation of interdisciplinary links to accounting. The curriculum has been developed with the aim of preparing students for employment advancement in the fields of private or governmental accounting.. Learning Outcomes of the Programme At the end of the accounting programme, graduates are able to: Acquire knowledge in related accounting disciplines; Apply concepts, principles and techniques in related accounting disciplines; Demonstrate awareness of social responsibility; Demonstrate awareness of business ethics in a manner consistent with the accounting profession; Show ability to communicate, lead and work in a team; Solve accounting problems using a scientific approach; Become lifelong selfdirected learners; Apply managerial and entrepreneurial skills. ProfessIoNAL recognition UM s Bachelor of Accounting programme is recognized both nationally and internationally. The programme is recognised under Schedule 1 Accountants Act 1967. Graduates of this programme are eligible to register as members of the Malaysian Institute of Accountants (MIA), subject to three years practical accounting experience, as stipulated in Part IV of the Accountants Act 1967. In addition, the programme is also recognised by other international professional accounting bodies. BAcc graduates from UM may get maximum exemptions from the following bodies: MICPA The Malaysian Institute of Certified Public Accountants ACCA The Association of Chartered Certified Accountants (UK) CIMA The Chartered Institute of Management Accountants CPA (Australia) Certified Practising Accountants Australia ICAEW Institute of Chartered Accountants in England and Wales CFA Chartered Financial Analyst Institute UM is the first university in Malaysia to be accepted into the Internal Auditing Education Partnership (IAEP) programme by the Institute of Internal Auditors (IIA) Inc. USA. This programme was developed by IIA for the purpose of promoting and assisting educators who offer an internal audit education programme. The IAEP programme prepares students with the skills and knowledge to help them conduct basic internal

FACULTY OF BUSINESS AND ACCOUNTANCY UNIVERSITY OF MALAYA Undergraduate Programmes Bachelor of Accounting (BAcc), Bachelor of Business Administration (BBA) and Bachelor of Finance (BoF) 015 / 016 Session Page 7 audits immediately upon hire and also provides them with a foundation to begin preparing for the CIA examination. Other benefits offered include free books, research collaboration and assistance and student internships at member organizations. UM and CPA (Australia) have entered into an agreement to allow fourth year students to take selected segments of the CPA programme. They will also be exempted from eight foundation courses. This will allow the students to get a head start in their professional accounting career. UM in collaboration with ACCA and Sunway TES offers the ACCA qualification via the Structured Internship Programme. Eligible students who are selected are exempted from nine ACCA papers and are allowed to sit for the remaining five papers in the third and final year of their programme. These students will be professionally qualified accountants upon completion of their degree. UM in collaboration with ICAEW and Sunway TES also offers the ICAEW qualification via the Structural Internship Programme. Capable students who are selected are exempted from eight ICAEW papers and are allowed to sit for some of the remaining papers in the third and final year of their programme. Alternatively, students who wish to pursue a CPA (Malaysia) qualification can apply for the MICPA Students Sponsorship Programme (SSP) during their final year of study. FBA is the only CFA Programme Partner in Malaysia. The CFA has been running the prestigious CFA programme for 50 years and the CFA Programme is deemed to be the gold standard for qualifications in investment and finance. As a CFA Programme Partner, CPA International recognises three of the programmes under the CFA Programme Partner Scheme; BBA (core in Finance and Banking), BAcc and MBA (core in Finance). ProGrAMMe structure The BAcc programme structure is in accordance with the proposal from the Jawatankuasa Halatuju Program Perakaunan Institusi Pengajian Tinggi Awam (IPTA). The formation of the curriculum for the accounting programme has taken into consideration the guidelines given by the International Education Standards (IES) produced by the International Federation of Accountants. The programme structure has been approved by all principal stakeholders including the Ministry of Higher Education, Malaysia and the Malaysian Institute of Accountants (MIA). The BAcc programme structure encompasses five main components: Accounting, financial and other related knowledge Organisation and business knowledge Information technology Communication skills, industrial exposure and integrated case studies. Knowledge outside of the accounting field through elective courses. Special sessions are conducted by the Faculty to help students master the use of accounting and auditing software; namely UBS and AXP. In addition, students are required to attend entrepreneurship and soft skills workshops. The workshops are conducted by the CoCurriculum Section, UM (SKET) and the Faculty.

Page 8 Students will have successfully completed the BAcc Programme once they have obtained a Cumulative Grade Point Average (CGPA) of.0 and above and passed (with at least a C grade) all required courses, which consist of the following components: UNIVersITY CoUrses GIG1001 TITAS 1 GIG100 Ethnic Relations /GIG1006 Introduction to Malaysia GIG100 The Basic Culture of Entrepreneurship GIG 1004 Information Skills GIG1005 Community Engagement 4 GLTXXXX English Language Course 5 Cocurriculum Elective Courses from other Faculties Component Credits Prerequisite 6 4 Total faculty Core CoUrses CIB1001 Management CIB001 Organizational Behaviour CIB001 Business Ethics CIB00 Strategic Management CIX1001 Principles of Microeconomics CIX100 Principles of Macroeconomics CIX100 Business Statistics CIX1004 Quantitative Analysis For Business CIX1005 Business Communication: A Critical Thinking Approach 4 Total 8 ProGrAMMe Core CoUrses CIA 1001 Introductory Accounting 6 CIA100 Foundations in Financial Accounting & Reporting CIA100 Intermediate Financial Accounting & Reporting CIA1004 Cost Accounting CIA001 Advanced Financial Accounting & Reporting CIA00 Accounting Information Systems CIA00 Accounting for Decision Making and Control CIA004 Auditing Principles CIA005 Individual Income Tax CIA006 Business and Corporate Taxation CIA007 Commercial Law CIA008 Company Law CIA001 Corporate Accounting CIA00 Advanced Accounting Information System CIA00 Accounting Theory and Practice CIA004 Seminar in Management Accounting CIA005 Advanced Auditing CIA4001 Integrated Case Study CIC001 Basic Corporate Finance CIC017 Financial Market and Institutions CIX001 Financial Management 4 Pass CIA100 Pass CIA100 Pass CIA1004 Pass CIA00 Pass CIA005 Pass CIA007 Pass CIA001 Pass CIA00 Pass CIA001 Pass CIA00 Pass CIA004 Pass CIA001 Total 60

FACULTY OF BUSINESS AND ACCOUNTANCY UNIVERSITY OF MALAYA Undergraduate Programmes Bachelor of Accounting (BAcc), Bachelor of Business Administration (BBA) and Bachelor of Finance (BoF) 015 / 016 Session Page 9 Component Credits Prerequisite faculty elective CoUrses Choose any five (5) from this list, of which at least () are accounting related courses: CIA007 CIA008 CIA009 CIA010 CIA011 CIB100 CIB00 CIC00 CIC004 CIC005 CIC006 CIC007 CIC009 CID001 CID00 CIF1001 CIX00 CIX00 CIX004 CIX005 CIX001 CIX 00 CIX00 CIX004 CIX005 Accounting For Islamic Financial Transactions Information Technology (IT) Auditing Advanced Taxation : Planning and Compliance Public Sector Accounting Internal Auditing Human Resource Management Legal Aspects of Banking Islamic Financial System Investment Management Econometrics Global Finance Money and Banking Treasury Management Operations Management ECommerce Principles of Marketing Sales Management Applied Financial Planning Business Application Development Entrepreneurship Islamic Marketing Bank Management Social and Environmental Accountability Business Research Tourism Management Total 15 All financial reporting related courses until Year, Semester (CIA100, CIA100, CIA001) Pass CIA004 Pass CIA006 Pass CIA001 Pass CIA004 Pass CIB001 INDUsTrIAL TrAINING CIA006 Industrial Training 1 CTEA 111, CTEA 19, CAEA 15 and CAEA 18. Students who have accumulated at least 60 credit hours and passed 4 courses. *Attended preparatory course for Industrial Training Total 17 Note: 1. nternational students may be exempted from the GIG1001 TITAS courses by officially applying to the Dean of the Faculty.. Compulsory for local students.. Offered to international students only. 4. To be taken during the Special Semester of the first year of study only 5. Students are required to take a minimum of 6 credits of English courses based on English Proficiency qualification (MUET/IELTS/TOEFL). 6. Compulsory for students without an accounting background. The list of courses offered is subject to change. Students are advised to refer to the individual course proforma for details on courses.on courses.