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1. | NAME OF COURSE / MODULE | ACCOUNTINGFRAMEWORK |

2. | COURSE CODE | MAB4013 |

3. | NAME(S) OF ACADEMIC STAFF | KASUMALINDA ALWI |

4. | RATIONALE FOR THE INCLUSION OF THE COURSE/MODULE IN THE PROGRAMME | Accounting is one of the most significant issues and tracing the development of present day accounting regulation and practice in Malaysia is important. The accounting framework should nourish the students intellectually. A good understanding of accountingframework in Malaysia will allow the students to recognize the influence of International Accounting Standards and international practices. |

5. | SEMESTER & YEAR OFFERED | Semester 7/ Year 4 |

6. | TOTAL STUDENT LEARNING TIME (SLT) | Face to face: L | T | P | O |

28 | 24 | | 7 |

L=lecture ; T=Tutorial; P=Practical; O=Others (Exam) | Total Guided and Independent Learning: 123 |

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7. | CREDIT VALUE | 123/40= 3.08 (3 credit); 2+2 |

8. | PREREQUISITE (IF ANY) | NIL |

9. | OBJECTIVES | 1. To enable students to discuss the principles, concepts and issues in accounting theory practice. 2. To enable students to critically evaluate the development in theoretical and regulatory framework accounting. 3. To expose students to current issues in financial accounting and reporting. 4. To allow students to appreciate the importance of research in understanding accounting practice. |

10. | LEARNING OUTCOMES | Upon completion of this course, students should be able: 1. Define earnings management and explain the incentives for earning management. (LO1-C3) 2. Explain the development of accounting from earlyages to present (LO4-CS3). 3. Critically evaluate the evolution of the conceptual framework and standard setting process, nationally and internationally (LO3-CTPS3). 4. Critically evaluate the recognition and measurement issues and relevance in Islamic and conventional accounting (LO3-CTPS3).

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11. | TRANSFERABLE SKILLS | Student should be able to develop a good...