Programme Overview

The aim of this course is to introduce you to the design and use of management accounting information for planning, control, and decision making within business organisations. 

The major topics covered in this course include product costing, activity-based costing and management, strategic cost management practices, transfer pricing issues, tools for decision making, such as cost- volume-profit (CVP) analysis, and performance evaluation and measurement issues, including sustainability measurement.

This course equips you with strong conceptual and technical knowledge of the recognition and measurement of various financial statement elements.

The course begins with a discussion of objectives of financial reporting and general recognition, as well as measurement issues and concepts. It provides you with a critical examination of recognition and measurement issues and authoritative pronouncements related to various elements of the financial statements.

Topics include fair value measurement, leases, financial instruments, deferred taxes, revenue recognition, construction contracts, and share-based payments.

This course provides you with an in-depth understanding of key assurance concepts and methodologies, as well as the skills and attitudes essential to the effective and efficient conduct of financial statements audits and assurance services.

In terms of pedagogy, this course emphasizes active learning at both individual and group levels through project work, seminar discussions, and activities. The course is designed to inculcate in you critical knowledge, skills, and attitudes that an effective assurance professional should possess.

Critical skills that are developed and reinforced through the various course activities include problem solving, critical thinking, research, communication, teamwork, and interpersonal skills.

Important attitudes and values that this course aims to impart include professional values and ethics, social responsibility, receptiveness to differing views, healthy scepticism, and a passion for proactive self-learning.

This course will equip you with the ability to create customised solutions to make informed business decisions, integrate statistical libraries for data analysis and create AI models to automate accounting and financial processes. It will provide you with individual hands-on practice to hone your coding skills and also opportunities to develop coding solutions in a team. The course utilises R and Python language as the medium of learning because it is one of the most in-demand coding languages and its user-friendly syntax is well suited for beginners. You will also utilise modern development tools to turn information into insights including Keras, Deep Learning model, Google Brain TensorFlow, Hadoop, Spark and Cloud.

The course focuses on identifying, assessing, and applying information for the purposes of analysing and valuing business activities and entities. The course employs the agency framework within a capital market context to help students develop the necessary analysis and valuation skills. You will learn about the roles of accounting and the implications of Financial Accounting for capital market efficiency.

Cases and projects are used to help you integrate the accounting, capital market efficiency, business analysis, and valuation concepts.  Healthy scepticism is emphasized, as you will be encouraged to challenge the assumptions and facts related to each issue. 

Whether you aim to become accounting or business professionals, have entrepreneurial or managerial aspirations, or will be succeeding to a family business, it is essential for you to develop a grounded understanding of the legal and regulatory mechanisms that govern companies.

In this course, you will learn about the legal framework and laws governing how companies are constituted, the relationship between its various stakeholders, corporate governance mechanisms, corporate finance, and insolvency; and how to apply these laws to problems modelled on real-world scenarios. This course will equip you to identify and avert a range of frequently encountered legal problems.

There has been an exponential growth of data over the past decade that can provide organisations the opportunities to derive insights to better support their decision making. Similarly in the field of accountancy, the use of Data Analytics is likely to have a great impact on how accountants and auditors work in this modern economy.

This course introduces you to the key concepts of predictive analytics and the course will cover the processes and tools relating to Data Analytics. Using real-life case studies, you will be given the opportunity to gain hands-on experience on building analytical models that will guide decision marking for various business problems such as fraud detection, profit and revenue forecast, customer segmentation, and trend analysis.

This course will lay the foundation that will systematically introduce the process of developing a strong business analytic case starting from the exploration of the data context to finally obtaining the explanatory or predictive results. You will learn how to ask the right questions and how to draw inferences from the data by using the appropriate statistical and data mining tools. ​

Through this course, you will understand how databases support business processes and gather information for business analytics. In particular, you will be able to apply the knowledge and skills to analyse a variety of business processes, identify data requirements, and create corresponding data management strategies.

With the global push for enterprise sustainability and the benefits that sustainability reporting brings to both investors and companies, many companies now prepare an annual sustainability report to describe the organisation’s sustainability practices that encapsulates environmental, social, and governance (ESG) themes.

Enterprise sustainability creates long-term value beyond financial success by making a positive impact socially as well as environmentally. As climate change and global warming pose an existential threat to humanity and affect all industry sectors, there is an urgent need for businesses to monitor and seek innovative green solutions to reduce their carbon footprints and to deliver on their targeted net-zero goals. Students will learn key concepts and apply widely-adopted methodologies of carbon management, sustainability reporting and assurance.

To sustain value, corporations today recognize the need for active engagement in setting objectives and overseeing programs associated with Enterprise Risk Management (ERM). This shift in paradigm is driven by increasing stakeholder demands and performance expectations as well as growing public scrutiny after some spectacular corporate failures around the globe. Hence, this course provides course participants with an overview of risks that can threaten the attainment of organizational objectives, and the ERM concepts, frameworks and techniques for identifying, assessing and managing risks. Participants will also be exposed to hands-on data analytics application in the areas of business risks, fraud risks and audit analytics.

This course focuses on key principles and concepts in financial accounting and the application of these concepts in business decision making. A strategic framework for accounting is adopted with emphasis on a user/decision-maker perspective.

The course covers the foundations of accounting theory, conventional measurement techniques, reporting procedures, and relevant accounting standards. The main focus will be on International Financial Reporting Standards and Singapore Financial Reporting Standards.

An important feature of this course is the extensive use of current business articles and cases dealing with contemporary issues in financial accounting.

The objective of this course is to provide a rigorous introduction to the foundations of financial management in competitive financial markets. The course is designed to equip you with the basic tools that are necessary in managing a firm in a dynamic financial environment.

The topics to be covered include the time value of money, risk and return, portfolio management, stock and bond valuation, cost of capital, capital budgeting, capital structure, dividend policy, corporate financing, agency theory, and financial derivatives.

Strategic applications of these concepts to real world problems will be given equal emphasis. The method of instruction, depending on the topic, will include lectures, case studies, and/or other pedagogical tools.

This course will introduce the concept of forensic accounting and the role of a forensic accountant. The course will cover different types of fraud schemes as well as various investigation techniques and tools. It will explore the key trends and developments in the forensic accounting field and provide practical insights on detecting fraud and other economic crime.

A digital forensics methodology will be introduced with an overview of e-discovery, email review and forensics Data Analytics. Using real-life case studies, you will be given the opportunity to demonstrate how theoretical frameworks and concepts in forensic accounting can be applied in the real world.​

This half-course focuses on the management of key aspects of legal obligations in business. It will begin with an introduction to the Singapore legal system and regulatory framework for doing business. It will give you an understanding of obligations in key business torts and contracts before introducing various legal tools commonly used to manage the obligations and strategies that enable contracting parties to best protect their interests. And will conclude with an examination of the legal issues when contracting through agents.

At the end of the course, you will:

• Have an understanding of the key legal considerations in doing business
• Be able to analyse and manage key aspects of contracts and the contracting process
• Be able to understand and explain how specific business torts operate.

The objective of the course is to provide you with a:

• Good understanding and appreciation of the operating and financial risks that firms face
• Strong conceptual and technical knowledge in the measurement, reporting, and analysis of these risks.
  

To provide focus to this course, emphasis is placed on two major areas:

a) Firms’ investment strategy as part of their Risk Management policy, and the resultant consolidated financial statements
b) Firms’ use of derivative financial instruments as part of their Risk Management policy, and the impact of these hedging activities on the firms’ financial position and performances.

You are expected to have a strong foundation in the basic Financial Accounting issues and the associated technical competence before reading this course.

The course focuses on identifying and understanding the sources of superior firm performance through a process of analyses and syntheses. This entails an understanding of theoretical concepts and frameworks.

You will learn to analyse the external and internal environments of the firm, and formulate and execute different types of strategies with the considerations of ethics and the interests of various stakeholders.

Strategic issues are examined from the perspective of a chief executive or general manager who needs to formulate effective strategies and develop the necessary resources and capabilities to achieve sustainable competitive advantage in a highly volatile, competitive global environment.

This course is designed to provide you with a working knowledge of the concepts, principles, and applications of taxation laws and practices in Singapore, most notably those relating to the Income Tax and the Goods and Services Tax.

The emphasis of the course will be on the:

• Identification of tax issues faced by businesses and individuals in structuring their economic transactions
• Analysis of the impact that taxes may have on the decision-making processes of businesses and individual
• Formulation of strategies to mitigate and control such costs through legitimate tax planning

Many organizations are data rich and information poor. The large volumes of data in an organization are “oilfields” rich in information content that are pending extraction with the right tools and models. Analytics involves the art of data exploration, visualization, communication, and the science of analyzing large quantities of data to discover meaningful patterns and useful insights to support decision-making. The primary objective of this course is to introduce students to various techniques available to extract useful insights from the large volumes of data. At the end of the course, students will not only see the substantial opportunities that exist in real world, but also learn techniques that allow them to exploit these opportunities.

Analytics, Data Science and Artificial Intelligence are transforming business, social and government’s decision making. This course will show how important ideas and concepts were applied in real world applications to make better Data driven decisions.