1. Certified Healthcare Facility Manager

2. MANAGEMENT ACCOUNTING
COURSE CONTENT
FINANCIAL ACCOUNTING
MANAGEMENT ACCOUNTING
FINANCIAL MANAGEMENT
AUDITING
TAXATION

3. 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

4. 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

5. 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

6. 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

7. 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

8. 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!

9. 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

10. 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%

11. 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

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

13. Fadhil Consultancy and Training
Mohd Fadhil Ahmad Mazlan /
Ig: fadhilconsult

14. 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 Depreciation at 20% reducing balance method. State the depreciation and the net book value for the machine for the year (5 marks)
A proforma financial statement consist of Statement of Profit and Loss and Statement of Financial Position for the year ended 31 December (10 marks)

15. 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 Your accounting period closes on 31 December 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