PTSB Learning Management System

COMPUTERISED ACCOUNTING SYSTEM is generally a computer-based method for tracking accounting activity in conjunction with information technology resources. It offers skills to use computer as an accounting tool in producing a full set of account. Students will use the computer for recording transaction and producing financial report. The computer will also be used to analyze financial reports by management. In addition, student will be exposed to the latest technology trend in accounting and other external sources attempting to collected information

FINANCIAL MANAGEMENT 1 focuses on the basic principles and techniques in making financial decisions. It covers both the concepts of financial management as well as the applications of financial techniques as tools for making decisions. The topics covered in the course include financial system, time value of money, risk and return and financial statements analysis.

Audit 2 is a continuation of Audit 1 which provides further knowledge in completing the audit process, types of non-audit services, ethics and auditors’ liability. This knowledge will enhance student ability to develop their leadership, ethics and professional skills.

PROFESSIONAL ETHICS provides students an understanding of the underlying ethical theories, philosophies and values in individual, organizational and professional. Students will be focus on the practical development of skills needed in dealing with ethical issues in accounting and corporate. The application of these ethical principles is best discussed within the framework of good practice of corporate governance, corporate social responsibilities, professional skepticism and code of ethics.

COMPUTER APPLICATION IN ACCOUNTING provides knowledge and skills to students relating to basic components of computer systems, usage of internet and its implication in accounting. This course also exposes students to different types of software applications. The students will be able to produce documents, spreadsheets, charts and presentations concisely.

FINANCIAL ACCOUNTING 1 helps students to develop knowledge and understanding of accounting concepts and principles, as well as to develop the capability to perform the basic accounting function. This course will cover in depth on recording, processing and reporting business transactions and events. Students will be able to prepare trial balance and financial statements in accordance to accounting standard.

COST AND MANAGEMENT ACCOUNTING 2 provides knowledge and skills on cost and management accounting techniques which accumulates, classifies, summarizes and reports information to assist management in planning, decision making, control and performance evaluation.

AUDIT 1 focuses on providing students with an understanding the technical, professionalism and value skill of audit services. Students will be exposed to the auditing process which includes understanding the management impact on the services in accordance to an approved auditing standard.

COMPANY LAW provides knowledge on the principles and the law that need to be adhered by a company. This course emphasizes towards the incorporation of a company, the management and administration, the financial aspects and the winding up process. This enables students to gain comprehensive knowledge on the importance of the provisions under the Companies Act 2016.

FINANCIAL ACCOUNTING 5 prepares students to produce relevant financial statements in accordance with the approved accounting standards and Companies Act 2016. Students should also be able to apply the particular transactions, accounting treatment and other accounting information or other financial events in reporting the relevant financial statements. Students will be exposed with the reporting standards for consolidated financial statement, internal reconstruction, changes in business structure and other related issues in financial accounting and reporting.

BUSINESS ACCOUNTING enables students to develop knowledge in the operational aspects of accounting system and procedures. Students can comply with the accounting techniques to maintain accounting record in preparation of financial statements. Students can also apply in accounting cycle related to principles and practice of accounting.

COST AND MANAGEMENT ACCOUNTING 1 is concerned with the application of accounting and costing principles, methods and techniques in the ascertainment of costs. Students will learn elements of costs involved in manufacturing and servicing industries, costing methods used within production activities and the procedures of controlling in business organizations.

FINANCIAL ACCOUNTING 3 covers topic on Intangible Assets, Equity Share, Issuance, Redemption and Conversion of Loan Instruments, Preparation Financial Statement for Company and Statement of Cash Flows. Thus, the students will be able to extract the financial reporting in accordance to approved accounting standards