ADVANCED ACCOUNTING ppsx

Because the contents of the book go slightly beyond those which are usually included in the final year bachelor degree accounting courses in local universities, it should be suitable for

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ADVANCED ACCOUNTING

Shaari Isa

Accounting is a subject that is fast expanding consistent

with the needs of the business world Like any other

pragmatic disciplines, accounting has to adapt to its

changing cultural, business, and economic environments

This book is written with the aim of fulfilling part of the

needs for local materials in advanced accounting It is a

development of existing accounting materials at the

intermediate level It should be suitable for students

preparing themselves for the final year financial accounting

examinations in the institutes of higher learning Because

the contents of the book go slightly beyond those which

are usually included in the final year bachelor degree

accounting courses in local universities, it should be suitable

for those who are preparing themselves for the final part

of the professional financial accounting courses and for

those in more advanced level accounting courses such

as the master programs Those attending accounting

courses, workshops, and seminars should also find the

book useful Lastly, it is also hoped that the book will be

able to provide additional useful reference material for

those who are in practice

About the Author

Dr Shaari Isa obtained a doctoral degree in the field of

accounting and is a professional accountant He has

served as an accounting lecturer in the UIA and University

of Malaya He has written widely covering academic

books as well as fiction, mainly in Bahasa Malaysia Among

his recent works on accounting are Accounting Principles

(2004), and Auditing and Assurance Services in Malaysia

(co-author) (2003), being an adaptation of an outstanding

US text on auditing

ISBN: 983-3205-15-1

2005, Paper, 680 pages

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FINANCIAL ACCOUNTING IN

SINGAPORE AND MALAYSIA

Written by Walter T Harrison Jr and Charles T Horngren

Adapted by Zubaidah Bte Ismail, Chng Chee Kiong,

Fazilah Samad, and Mak Yuen Teen

Financial Accounting In Singapore And Malaysia, an

adaptation of the best-selling US financial accounting

textbook by Harrison and Horngren, provides an

up-to-date treatment of financial accounting based on the

latest accounting standards in Singapore and Malaysia

It is also useful in many other countries that are basing

their local accounting standards on the international

accounting standards issued by the International

Accounting Standards Board This adaptation preserves

the many great strengths of the original textbook – clear

explanations and illustrations and a focus on concepts

underlying the technical aspects of financial accounting

It is rich in corporate examples and includes current

extracts from the annual reports and financial statements

of selected companies in Singapore and Malaysia

About the Authors and Adaptors

Charles T Horngren, Edmund W Littlefield Professor of

Accounting, Emeritus, Stanford University.A graduate of

Marquette University, he received his MBA from Harvard

University and his PhD from the University of Chicago He

is also the recipient of honorary doctorates from Marquette

University and DePaul University

Walter T Harrison, Jr, Hankamer School of Business, Baylor

University He received his BBA degree from Baylor

University, his MS from Oklahoma State University, and his

PhD from Michigan State University He has received

numerous teaching awards and has taught at Cleveland

State Community College, Michigan State University, the

University of Texas, and Stanford University

Zubaidah Ismail is a Fellow of the Institute of Certified Public Accountants of Singapore and CPA Australia She holds a PhD from the University of New South Wales

Chng Chee Kiong, Senior Lecturer of Accounting at the NUS Business School, National University of Singapore He holds a PhD from the University of Queensland, Australia

Fazilah Samad, Faculty of Business and Accountancy, University of Malaya She obtained her PhD from the University of Rhode Island

Mak Yuen Teen, Associate Professor of Accounting at the NUS Business School, National University of Singapore He holds Masters and PhD degrees in accounting and finance

ISBN: 0-13-123450-1

For instructors:

Instructor’s Manual Solutions Manual Powerpoint Slides

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FUNDAMENTALS OF MALAYSIAN

TAXATION

Faridah Ahmad

Loo Ern Chen

Tax laws are never easy to comprehend, even by experts,

let alone by lay taxpayers With the complexities,

ambiguities, and the uncertainties in the interpretation of

tax laws, rulings, and guidelines, income tax compliance

is not an easy task, especially under the self-assessment

system To be able to exercise appropriate tax compliance

in relation to income tax under the self-assessment system,

taxpayers need to possess at least some fundamental

knowledge of income taxation in the context of the

interpretation of the tax statutes, rulings, and guidelines,

and the translation of the interpretations into computations

of tax liabilities

Fundamentals of Malaysian Taxation presents the

fundamental knowledge in taxation, particularly in the

context of computing tax liabilities and the obligations

of taxpayers in respect to filing returns and tax payments

in Malaysia The book is divided into two main sections

The first covers the fundamental knowledge in relation to

income tax while the second section deals with sales tax

and service tax The presentation is made easy, especially

for those who have no prior knowledge of such taxes

About the Authors

Faridah Ahmad is a fellow member of the Association of

Chartered Certified Accountants (UK) and the Malaysian

Institute of Taxation She is also a Chartered Accountant

of the Malaysian Institute of Accountants She is currently

Associate Professor at the Faculty of Accountancy,

Universiti Teknologi MARA, Shah Alam

Loo Ern Chen is a fellow member of the Malaysian Institute

of Taxation She is currently a lecturer at the Faculty of

Accountancy, Universiti Teknologi MARA, Shah Alam

ISBN: 983-2639-87-5

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INTERNAL AUDIT PRACTICES IN MALAYSIA

Edited by Puan Sri Datin Dr Mary Lee

Rapid internal audit developments have taken place, not

only in Malaysia, but also globally Internal Audit Practices

in Malaysia aims to serve the goal of raising greater

awareness of internal audit practices in Malaysia Indeed, this is the first Malaysian book on internal auditing It is a collective effort, drawn upon the expertise of the local professional internal auditors and academicians This book gives a good insight into the various areas of internal audit It traces the history of internal auditing in Malaysia and explains the ethical issues relating to internal auditing Besides featuring the internal audit processes and the use of technology in internal auditing, this book also discusses the role of internal auditing in risk management and corporate governance This is in line with the Malaysian government’s vision to promote an accountable and corruption-free society, as internal auditors play a key role in the governance processes of

an organization Undergraduates, academicians, practitioners, and the public in general, will find this book

an invaluable guide to internal audit practices in Malaysia

About the Editor

Assoc Prof Puan Sri Datin Dr Mary Lee Siew Cheng is a Chartered Accountant by profession and a member of the Malaysian Institute of Accountants She is a fellow member of the Malaysian Institute of Taxation, the Chartered Association of Certified Accountants (UK), and the Association of International Accountants (UK) She was the financial controller of Tung Shin Hospital, Tawakal Specialists Hospital, and Selangor Medical Center in Shah Alam Presently, she is a senior lecturer in the Faculty of Accountancy, Universiti Teknologi MARA in Shah Alam, Malaysia

ISBN: 983-3205-11-9

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ISBN: 0-13-081165-3

ACCOUNTING AND DISCLOSURE PRACTICES

OF LISTED COMPANIES IN SINGAPORE

Ng Eng Juan, Soo Kak Meng, Wong Chin Chin, and Wong Wee Ling

This book presents the results of an empirical research on the accounting and disclosure practices of listed companies in Singapore in relation to the Statements

of Accounting Standard The findings provide valuable insight into the practices

of Singaporean companies They will have implications for and be of interest to accounting standard setters, accountants, auditors, and accounting teachers and students

ISBN: 962-0088-08-5

ISBN: 962-999-998-6

ADVANCED FINANCIAL ACCOUNTING IN HONG KONG Fourth Edition

Christina Tsui, Lynne Chow, D W Taylor, and Sarala Panchapakesan

Modern commercial life in Hong Kong is constantly changing Developments in government and securities regulations, business practice, and accounting standards have an important bearing on financial accounting and reporting issues This book combines all these issues and applications in one volume It offers coverage of all the major regulatory and policy changes which affect financial accounting and reporting in Hong Kong today It also provides comprehensive explanations, discussions, and applications of all accounting standards

ADVANCED TAXATION IN HONG KONG Eighth Edition

Dora Lee and Ho Chi Ming

This is an up-to-date, practical book for all accounting students taking the ACCA examinations The book covers all relevant aspects of tax law and practices specific to Hong Kong, confronting both the principles and the practical applications in an easy, user-friendly manner The book focuses on the preparation necessary for Paper 3.2 (HKG) Advanced Taxation (Part 3 of the ACCA Professional Scheme Examination) and aims to develop in students a full and complete understanding of the subject Ample references are made to tax cases and Board of Review decisions to illustrate the theory and practice of taxation in Hong Kong

Ninth Edition in 2005

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ISBN: 981-3076-72-0

AUDITING IN SINGAPORE Second Edition

Alvin A Arens, James K Loebbecke, and K B Ambanpola

This book is an introduction to auditing for students who have not had significant experience in it It offers complete coverage of the entire audit process, taking the reader step by step through each audit cycle and showing how each step relates to the process as a whole It is suitable for courses at the undergraduate and graduate levels, and for professional development courses

ISBN: 983-2473-74-8

AUDITING AND ASSURANCE SERVICES IN MALAYSIA

An Integrated Approach

Alvin A Arens, Randal J Elder, Mark S Beasley, S Susela Devi, Takiah Mohd Iskandar, and Shaari Isa

This book is an adaptation of Auditing and Assurance Services: An Intergrated Approach It deals with topics in the auditing profession, the audit process as

well as its applications and other assurance and non-assurance services

COMPANY ACCOUNTS & REPORTING Fifth Edition

Jane Lazar and Tan Lay Leng

This book amply fulfills its objective of providing a clear and thorough exposition

of the various aspects of company reporting

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ISBN: 981-4058-57-2

PRINCIPLES OF ACCOUNTING FOR NON-ACCOUNTING PROFESSIONALS Third Edition

Lee Tat Man

This edition presents all the important aspects of financial, cost and management accounting as well as commercial finance in a clear and concise manner It also explains the essence of import/export finance, the different types of business organizations, and most accounting topics essential to the management decision-making process

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SMART FINANCIAL PLANNING FOR

YOUR RETIREMENT

Third Edition

B C Ghosh, Paul Chan, and Lim Yuen Seong

Aging is a major concern in many countries and Singapore

is no exception To ensure that you are well provided for

in your retirement days, it pays to plan for retirement early,

and with a reasonably good knowledge of the techniques,

and the availability of investment products This book

provides the know-hows to do this and covers areas that

include determining the amount you need to accumulate

before you retire in order to attain a certain standard of

living; examining the various instruments such as insurance

and annuities, shares, unit trusts, bonds, property, foreign

currencies, and bank deposits; the CPF Investment

Scheme, Medisave, MediShield, MediShield Plus, and

Minimum Sum Scheme to help you plan for your retirement;

estate planning – wills, for example, and its importance

to your personal life; non-financial issues on retirement

such as health care and leisure activities

For the Malaysian readers, an in-depth discussion on the

Employees Provident Fund (EPF) is included in this third

edition The authors like to believe that Smart Financial

Planning For Your Retirement is the first of its kind in

Singapore and Malaysia, and that it provides all the

information you need, in just one book

About the Authors

Dr B C Ghosh is currently director and CEO of CPPD Systems

Associates Pte Ltd A retired professor from Singapore’s

public universities, Dr Ghosh now supervises closely the

MBA, DBA, and BBA programs that are run in

countries like Singapore, Malaysia, India, and China

ISBN: 981-244-610-9

Paul Chan holds an MBA, the Chartered Life Underwriter (CLU), and the Chartered Financial Practitioner (ChFP) professional designation He is currently the Adjunct Professor of Vancouver University-IFPAS/CPPD faculty in Singapore, lecturing in their MBA (Financial Services) program

Lim Yuen Seong has 20 years of experience in the insurance and financial services industry He is a much sought after convention speaker, master trainer, and author in the area of financial planning

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ISBN: 981-2445-56-0

ISBN: 0-13-101634-2

FINANCING LARGE PROJECTS

Using Project Finance Techniques and Practices

M Fouzul Kabir Khan and Robert J Parra

This is possibly the most comprehensive book written yet on the art of Project Finance It addresses the financial, technical, legal, and environmental aspects

of financing complex projects The book also illustrates how projects are evolved from inception, usually through international competitive bidding, to financial closure The book is particularly thorough in explaining the criteria used by bankers and lawyers to distinguish projects that are bankable from those that are not This is a must-have book for the student of finance and the would-be banker, and is a handy reference source for continuing education

CLUELESS IN BANKING AND FINANCE

Un-Hun Khor, May Lwin, and Jim Aitchison

This book in the Clueless series is a basic guide to working in and understanding the field of banking and finance It will answer all the most common questions and outline all the career opportunities in the industry

Also available in this series:

· Clueless in Advertising

· Clueless in Marketing Communications

· Clueless in Public Relations

· Clueless in Starting a Business

ISBN: 0-13-085145-0

CASES OF MERGERS AND ACQUISITIONS IN HONG KONG

Larry Lang

The unique feature of this case book is that it not only includes Hong Kong cases, but also other interesting and up-to-date cases of the Hong Kong offices of multinationals The book uses Hong Kong as a stage to introduce to readers how international participants interact with local Hong Kong firms and how the international environment impacts them It provides readers with detailed information on various mergers and acquisitions activities grouped into (1) hostile acquisitions, (2) international acquisitions, (3) acquisitions under default, and (4) acquisitions under restructuring and privatization

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ISBN: 981-4119-36-9

INSIDER TRADING

An Insider’s Guide to Intelligent Investing

Chris Firth

This book is written by someone with inside knowledge on how to invest smartly and inexpensively Readers will gain insights into the typical mistakes every investor makes, how to prevent emotional investing, how to avoid commission-motivated salespersons, and how to find a good financial adviser This book also covers some of the often-overlooked basics of portfolio building – dispensing with “get-rich-quick” themes and focusing on the disciplines of long-term, regular investing using asset allocation Also included are tips on how to invest in unit trusts, bonds, exchange traded funds, and other common instruments And in

a series of easy-to-understand case studies, this book shows how to apply the best techniques to real-life situations

ISBN: 981-244-559-5

INVESTMENT MANAGEMENT

Fourth Edition

Saw Swee-Hock

This is the most comprehensive book dealing with investment management within the local context of Singapore It includes chapters on securities industry regulations, Singapore Exchange, types of financial assets, new issues, trading

of securities, securities of borrowing and lending, unit trusts, Singapore Government securities, CPF investment scheme, and growth of the securities market Also explained are market price indicators, technical analysis, fundamental analysis, efficient market hypothesis, and portfolio analysis The book will meet the needs

of individual investors, professionals in the securities industry, and students studying for the various certificate, diploma, and degree programs, with emphasis

on investment studies conducted by institutes, polytechnics, and universities

PERSONAL FINANCIAL PLANNING

Third Edition

Benedict Koh and Fong Wai Mun

This book provides all the answers to your questions about personal finances by addressing practical financial issues You will learn to set personal goals, develop concrete plans to achieve them, and ultimately achieve financial security while avoiding financial disasters It addresses the basics of financial planning, tools for financial planning, cash budgeting, liquid assets management, credit management, property and share investments, unit trusts, life insurance, tax planning, retirement planning, and estate planning

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