SYNOPSES - Singapore Polytechnic

SYNOPSESBA1013Advanced Financial Accounting IIProvides an understanding of thedevelopment and applications of Singapore’sFinancial Reporting Standards (FRS) andnew accounting issues on complex financialtransactions including accounting for changesin foreign exchange rates and deferredincome taxes, and the disclosure requirementsfor those transactions in published accounts.BA1015Taxation IIProvides students with a sound workingknowledge of tax administration, corporatetax, double taxation relief, taxation of nonresidents,economic expansion incentives, andthe goods and services tax.BA1016Management Accounting IIEquips students with the skills of utilising costaccounting information in decision-making.Topics covered include costing for pricingdecisions, decentralisation, performanceevaluation of decentralised units, transferpricing, relevant costing for decisionmakingand contemporary issues relating tomanagement accounting.BA1024Auditing IIntroduces students to the basic conceptsand environment of auditing, covering theaudit process, responsibilities of the auditor,audit evidence, objectives, materiality andaudit risks. Includes the writing up of auditprocedures for test of details of balances, finalaudit procedures and the audit opinion.BA1025Auditing IICovers systems-based audit, cycle approachand audit sampling. Equips students to useflowcharts to assess controls in accountingsystems. Includes design of audit programmesfor test of controls and transactions, includingpreparation of management letter.BA1027Corporate Secretarial PracticeEquips students with a working knowledgeof corporate secretarial administrationin the areas relating to the incorporationof companies, corporate personality andpowers, the relationships of the companywith its members and management, thecompany’s operational financing and securityarrangements with its creditors.BA1028Company LawFocuses on the basic principles of CompanyLaw in the areas relating to the incorporationof companies, corporate personality andpowers, the relationships of the company withits members and management. It also coversthe company’s operational financing, thesecurity arrangements between the companyand its creditors, insolvency and liquidationand generally the internal relationships withinthe company, and the external relationshipsbetween the company and its creditors.BA2011InvestmentAims to equip the students with a workingknowledge of fundamental and technicalanalysis and its application in security analysis.More in-depth coverage of the stocks andthe features of capital market instrumentswill be taught and the students will have theopportunity to participate in an online stocktrading game to reinforce their understandingof the dealing mechanics of stock trading andto apply their knowledge of security analysis.BA2012TreasuryProvides an overview of the foreign exchangemarket, money market, and other financialmarkets. Students will be introduced tothe mechanics of trading in the variousinstruments in these markets. Using theseinstruments for funding and investment arealso discussed.BA2015Technical AnalysisCovers the study of price action and technicalindicators in analysing financial markets. Itexamines in detail trend-following techniquesas well as oscillators in forecasting markettrends. Emphasis will be on the application ofTechnical Analysis concepts to actual marketsthrough the use of trading software.BA2016Technical TradingBuilds on the skills developed in TechnicalAnalysis, this module focuses on tradingprinciples and techniques. Entry and exittechniques as well as market timing aretaught. The coverage of trading psychologyas well as guidelines on risk managementprepares students for the rigours of trading.Students complete the module by beingtested in a technical bourse game.BA2017Treasury OperationsCovers the foreign exchange market includingspot, forwards and swaps; the mechanics ofdealing, and the factors influencing exchangerates. The money market will also be covered.Students will undergo simulated tradingexercises to equip them with the practicalskills of dealing.BA2018Futures & OptionsDeals with the nature of futures markets,behaviour of futures prices and the mechanicsof futures trading. Financial futures andoptions will be introduced as trading andhedging strategies. Hands-on simulatedtrading focuses on managing speculativetrading position and applying tradingstrategies and principles.BA2021Portfolio ManagementIntroduces the procedures involvedin portfolio management. Key topicsinclude quantifying risk and return,analysing portfolio theories and evaluatingportfolio performance.BA2029Equity AnalysisProvides a working knowledge of thestock market. Major topics include dealingmechanics and fundamental analysis.The key sectors of the Singaporeeconomy are also examined.BA2030Macroeconomic Analysis IYear One Macroeconomics is extendedto undertake more thorough analysis ofdomestic macroeconomic relationships.Focus is on obtaining deeper understandingof real variables and sectors to enable simpleforecasting of macroeconomic aggregates.Theoretical concepts, though covered, takesecondary importance to hands-on economiclaboratory research and forecasts throughthe Internet.BA2031Macroeconomic Analysis IIDomestic Money Supply, Global Money /Capital Flows, Balance of Payments andExchange Rates are examined in detail toenable students to make simple forecasts.Theoretical concepts are covered to preparestudents to undertake economic laboratoryresearch and forecasts through the Internet.Singapore Polytechnic Prospectus 2008/2009 243