Certified Healthcare Facility Manager

MANAGEMENT ACCOUNTING COURSE CONTENT FINANCIAL ACCOUNTING MANAGEMENT ACCOUNTING FINANCIAL MANAGEMENT AUDITING TAXATION

Lecture plan – 23 DECEMBER 2017 – DAY 1 TIME TOPIC 10.00 – 12.30 Introduction to Financial Accounting Definition of Accounting The uses and users of Accounting Information The Accounting Equation Accounting Cycle Recording Transactions Book of Original Entry Adjustment in Financial Accounting Depreciation Bad Debts and Provision Accruals and Prepayments

Lecture plan – 23 DECEMBER 2017 – DAY 1 TIME TOPIC 14.00 – 16.00 Financial Statement for Reporting Purposes Statement of Profit and Loss and Other Comprehensive Income Statement of Financial Position Statement of Cash Flows Exercises/Discussion Financial Accounting

Lecture plan – 30 DECEMBER 2017 – DAY 2 TIME TOPIC 10.00 – 12.30 Introduction to Management Accounting The role of Management and the need of Managerial Accounting Information Managerial Accounting vs Financial Accounting Cost Behaviour and Estimation Basic Cost Management Concept Cost Classification and Cost Behaviour Cost Estimation Cost Volume Profit Analysis The basic of CVP Analysis Break-even Point Target Profit Analysis

Lecture plan – 30 DECEMBER 2017 – DAY 2 TIME TOPIC 14.00 – 16.00 Cost Volume Profit Analysis The basic of CVP Analysis Break-even Point Target Profit Analysis Stock Investment and Control Stock Level Control Economic Order Quantity (EOQ) Just In Time (JIT), FIFO, LIFO and Weighted Average Exercises/Discussion Management Accounting

Lecture plan – 6 JANUARY 2018 – DAY 3 TIME TOPIC 10.00 – 12.30 Introduction to Financial Management Corporate Finance, Scope and Focus The Goal of Financial Management Agency Problem: Owner vs Management Goals Time Value of Money Present Value and Discounting Future Value and Compounding Financial Ratios Short-term Solvency Ratios Debt Management Ratios Asset Management Ratios Profitability Ratios Market Value Ratios

Lecture plan – 6 JANUARY 2018 – DAY 3 TIME TOPIC 14.00 – 16.00 Capital Budgeting Capital Budgeting Techniques Payback Period NPV, IRR, PI Cash Flow Management Simple Business Cash Flow Case Study – Bring the numbers into play!

Lecture plan – 13 JANUARY 2018 – DAY 4 TIME TOPIC 10.00 – 12.30 Introduction to Basic Taxation Goods Services Tax (GST) Personal Tax Business Tax Badges of Trade Introduction to Auditing Internal Audit External Audit

Lecture plan – 13 JANUARY 2018 – DAY 4 TIME TOPIC 14.00 – 16.00 Progress Test 40 marks – 20% final 4 questions – 40 marks Discussion Project Paper – Individual Assignment – 20%

Lecture plan – 20 JANUARY 2018 – D-DAY TIME TOPIC 10.00 – 12.30 Final Exam 100 marks – 50% final Section A – 10 questions (20 marks) – Answer all Section B – 5 questions (80 marks) – Answer 3 questions only

Grading scheme DESCRIPTION SCORE % Attendance 10% Progress Test 20% 4 questions – 1 ½ hours 20% Project Paper Individual assignment Final Examination Sect A: 10 questions@2 marks Sect B: 5 questions@20 marks 50%

Fadhil Consultancy and Training Mohd Fadhil Ahmad Mazlan 019-269 4313 / 011-1524 4728 fadhilconsult@gmail.com www.facebook.com/fadhilconsult Ig: fadhilconsult https://fadhilconsult.wordpress.com

Project paper Choose a business of your interest (2 marks) Enterprise Partnership Sdn Bhd List at least THREE (3) of the following; (15 marks) Non-current assets Current assets Non-current liabilities Current liabilities Expenses A machine costing RM30,000 acquired in 2015. Depreciation at 20% reducing balance method. State the depreciation and the net book value for the machine for the year 2017. (5 marks) A proforma financial statement consist of Statement of Profit and Loss and Statement of Financial Position for the year ended 31 December 2017. (10 marks)

Project paper – cont’ List at least TWO (2) of the following; (8 marks) Variable cost Fixed cost Semi-fixed cost Semi-variable cost You sub-let part of your space to another business with a rental of RM200 per month starting 1 January 2017. Your accounting period closes on 31 December 2017. How you report the following; (3 marks) The tenant settled his rental with a cheque amounting RM3,000 covering the year of 2018 on 15 December 2016 before he goes umrah. Recommend types of audit suitable to be conducted for the above business and why. (3 marks) State the badges of trade reflecting to the above business (if any) (5 marks) Describe at least THREE (3) issues regards to the chosen business. (9 marks) Happy answering! 60 marks/3 = 20marks