The Accounting for Decision Making module develops cost accounting techniques for planning, control, and decision making. The key focus is on analysis of relevant information for decision making by management. Upon successful completion of this module, Candidates will have gained practical knowledge through the application of various strategic management accounting tools and techniques.

Lecturer: Tan Boon Hua

Upon completion of the Assurance module, Candidates will understand the nature, purpose, and scope of assurance engagements for a standalone entity. Candidates will also be able to demonstrate how an auditor obtains an understanding of the entity, plans and performs audit procedures, and collects and documents evidence, as well as assess internal controls. Finally, Candidates will be able to describe how an auditor presents reports for assurance engagements in accordance with the Singapore Standards on Auditing and the Code of Professional Conduct and Ethics.

Lecturer: Fung Chee Keong

The Singapore Taxation module equips Candidates with the core knowledge of the underlying principles and major technical areas of Income Tax and Goods and Services Tax through a variety of business and personal scenarios and situations. Upon completion of this module, Candidates should be able to compute tax liabilities, explain the basis of their calculations, apply basic tax-planning techniques for individuals and companies.

Lecturer: Kevin Enoch

The Financial Management module develops skills and techniques to assist in short-term and long-term financial planning. The long-term financial plan consists of decisions relating to investments (including acquisitions and mergers), finance and dividend decisions. Long-term decision often seek to maximise shareholder wealth, although the module briefly examines other possible scenarios. The short-term focuses on working capital and liquidity management. An underpinning concept throughout is the identification and management of risk. Upon successful completion of this module, Candidates will have gained practical knowledge through the application of various financial management tools and techniques.

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The Principles of Financial Reporting module provides Candidates with knowledge of the Conceptual Framework and the Singapore Financial Reporting Standards (International) (SFRS(I)) to produce a complete set of financial statements for single entities, including basic notes to the accounts. Candidates will also be able to explain and advise on the application of the SFRS(I)s, demonstrating appropriate professional judgment. The Principles of Financial Reporting module provides foundation accounting knowledge for the Advanced Financial Reporting module and the Assurance module.

Lecturer: Aboubacar Sidiki Kaba

The Advanced Financial Reporting module builds upon the knowledge and skills studied in the Principles of Financial Reporting module. Upon successful completion of this module, Candidates will be able to demonstrate sound knowledge of and apply the Conceptual Framework and the Singapore Financial Reporting Standards (International) (SFRS(I)s) to produce a complete set of financial statements for single entities and simple groups, including basic notes to the accounts. Candidates will also be able to explain and advise on the application of the SFRS(I)s, including the appropriate treatment and disclosure of hedge accounting, demonstrating appropriate professional judgment.

Lecturer: Aboubacar Sidiki Kaba