The Faculty of Management offers five special degree programs to the students who are enrolled in the Faculty. During Year 1, the Faculty offers a common study program for all the students, by sharing the courses among the five Departments. Based on the students’ specialization preferences and the performance in Year 1 they are selected to one of the five departments to specialize in one of the specialization areas namely: Accounting & Finance, Human Resource Management, Marketing Management, Operations Management, and Organizational Management. After successful completion of all the courses in one year common and three years’ specialization programs totaling up to 120 credits, students will be qualified for the award of the BBA Honors degree in their area of specialization.
1st Year- Common Program:
All the students registered for the BBA Honours degree program are required to offer all the courses available in the first year as they comprise the common segment of the degree program.
Structure of 100 Level Common Program
| Year 1- Semester I | ||||
|---|---|---|---|---|
| Course Code | Course Title | Status (C/E) | No. of Credits | Department offered |
| MGS 1101 | Management Theory & Practice | C | 3 | Management Studies |
| MGS 1102 | Business Economics | C | 4 | Management Studies |
| OPM 1101 | Business Mathematics | C | 3 | Operations Management |
| MGS 1103 | Business Communication | C | 2 | Management Studies |
| ACF 1101 | Financial Accounting | C | 3 | Business Finance |
| Year 1- Semester II | ||||
|---|---|---|---|---|
| Course Code | Course Title | Status (C/E) | No. of Credits | Department offered |
| OPM 1201 | Business Statistics | C | 3 | Operations Management |
| HRM 1201 | Human Resource Management | C | 3 | Human Resource Management |
| OPM 1202 | Operations Management | C | 3 | Operations Management |
| MKT 1201 | Principles of Marketing Management | C | 3 | Marketing Management |
| MGS 1201 | Fundamentals of Social Sciences | C | 3 | Management Studies |
This course aims to provide knowledge and generate awareness on the scope and functions of management and the role of business environment, technology, human resources in the process of achieving goals of organizations. Introduction to Management, Evolution of Management Thought, Business Environment, Planning, Decision Making, Organizing, Organization Culture and Human Resource Management, Leading, Motivation, Communication and Information, Controlling, Business Operations and TQM, Change Management and Innovation, Ethics and Social Responsibility, New Trends in Global Management Business Ethics and Corporate Social Responsibility. This course is delivered through lectures, discussion classes, guest lectures, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, presentations (40%) and end semester examination (60%).
Business Economics (MGS 1102) has been developed to meet the scope and sequence of a preliminary economics course. This is a compulsory unit for the 100 level of the Bachelor of Business Administration (BBA) degree programme offers by the Faculty of Management, University of Peradeniya. This aspect of unit deals with fundamentals of economics that enables student to learn and rehearse both microeconomics - study of the economic behavior of individual units of an economy and macroeconomics - study of how the aggregate economy behaves as a whole in a collective sphere. The microeconomics section of this course will provide an overview of the behavior of individuals/households and firms, and their impact on prices, and the supply and demand for goods and services. Further, it presents possible applications of consumer and producer behavior adjoin to different market structures. The macroeconomics section will provide an overview of the determination of output, employment, unemployment, interest rates, and inflation. In addition to that the lesson plans elaborates further macroeconomic theories/concepts such as IS-LM model, international trade and economic growth. The students are assessed in both in class assessments such as role plays, quizzes, mid semester examination (40%) and end semester examination (60%).
This course aims to provide students with knowledge in basic concepts in mathematics and its applications in business context. The main topics covered in this course are Basic concepts of Algebra: Number theory, equations, graphs; Functions: linear, non-linear; Set theory; Progressions; Limits; Differentiation theory and applications: Total and partial differentiation, optimization; Integration theory and applications; Matrices; Financial mathematics: Simple interest, compound interest, present values, annuities and sinking funds; Permutations and combinations. This course is delivered through lectures, discussion classes, field visits, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, graded forum (40%) and end semester examination (60%).
This course aims to provide students with adequate knowledge and specially develop competencies to communicate in business environments. The main topics covered in this course are introduction to communication, organizational communication, presentations, writing process, business reports and proposals, effective meetings, cross cultural communication, employment process communication, effective visuals. This course is delivered through lectures, discussion classes, guest lectures, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, presentations, role pays, organizing of communication day (40%) and end semester examination (60%).
This course aims to provide students with knowledge on amalgamation, acquisition and conversion of partnership and Sri Lanka Accounting Standards related to principles of disclosure and preparation and presentation of financial statements of companies. The main topics covered in this course are Partnership accounts: Amalgamation, Acquisition of partnerships, Conversion of partnership into Limited Liability Company; Conceptual and regulatory framework; Accounting policies, changes in accounting estimates and errors; Events after the reporting period; Provisions, contingent liabilities and contingent assets; Inventories; Property, Plant and Equipment; Companies: dividends, retained earnings and income reporting, preference shares, Preparation and presentation of financial statements. This course is delivered through lectures, discussion classes, directed independent learning etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, presentation (40%) and end semester examination (60%).
This course aims to provide students with a general knowledge in descriptive and inferential statistics and their applications in business. The main topics covered in this course are Basic concepts of Statistics: Types of data, data collection and organization, data representation; Measures of central tendency; Measures of dispersion; Probability theory; Probability distributions: discrete and continuous; Sampling distributions; Confidence intervals; Hypothesis testing. This course is delivered through lectures, discussion classes, field visits, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, graded forum (40%) and end semester examination (60%).
The course, HRM 1201: Human Resource Management is a compulsory three credit course offered to 100 level students in the Bachelor of Business Administration (BBA) Honors Degree Programme. The aim of this course is to provide students with knowledge of the fundamental concepts and theories related to human resource management. The course provides an overview of the human resource management functions including Job Design, Job Analysis, Human Resource Planning, Recruitment and Selection, Hiring and Induction, Training and Development, Performance Management, Compensation Management, Health and Safety, Introduction to Labor Law, Grievance Handling and Disciplinary Procedure, Employee Movements and International Human Resource Management. This course is delivered through lectures, discussion classes, and self-assessment assignments. The students are assessed with a range of continuous assessments of both individual and group assignments, quizzes, presentations, projects, case studies and mid semester examination (40%) and with the end semester examination (60%).
This course aims to provide students with a basic knowledge in operations management. The main topics covered in this course are Introduction to operations management; Evolution of operations management; Basic concepts in operations strategy and competitiveness; New product development and design process; Manufacturing process improvements; Product and process design in services; Nature and use of forecasting; Total quality management; Capacity planning; Facility and location planning; Layout planning; Production planning; Inventory management; Supply chain management; Contemporary issues in operations management. This course is delivered through lectures, discussion classes, field visits, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, graded forum (40%) and end semester examination (60%).
This course aims to impart the basic knowledge and understanding to students regarding the concepts and theoretical foundations of Marketing and Marketing Management which would enable them to differentiate between marketing and marketing management, recognize the key marketing decisions, identify roles and scope of marketing and analyze marketing opportunities. The main topics covered in this course are Introduction to Marketing and Marketing Management; Role of Marketing in an Organization; Core Marketing Concepts; Business Orientations towards Market Place; Marketing Management Process; Marketing Environment; Introduction to Consumer Behavior; Introduction to target marketing, Introduction to Marketing Mix Strategies etc. This course is delivered through lectures, discussion classes, field visits, and seminars etc. The students are assessed in both in class assessments such as group assignments, presentations, quizzes, mid semester examination, (40%) and end semester examination (60%).
This course aims to provide knowledge of the basic concepts and theories in Social Science and examine problems of present-day society. Further, this course provide base for other subjects namely, organizational behavior, industrial psychology, etc. The main topics covered in this course are introduction to social sciences, physical, cognitive and socio emotional development of human, learning, economic, political and social behavior, basic psychology and social issues. This course is delivered through lectures, discussion classes, guest lectures, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, presentations, role pays, portfolios (40%) and end semester examination (60%).
2nd Year- Common Program:
Lorum ipsum
Structure of 200 Level program
| Specialization in Accounting & Finance – Course Structure of Year 2 | ||||
|---|---|---|---|---|
| Semester | Course Code | Course Title | Status (C/E) | No. of Credits |
| 1 | ACF 2101 | Management Accounting | C | 3 |
| HRM 2101 | Organizational Behavior | C | 3 | |
| ACF 2102 | Corporate Finance | C | 3 | |
| ACF 2103 | Intermediate Financial Accounting | C | 3 | |
| ACF 2104 | Banking | E | 3 | |
| ACF 2105 | Micro Finance | E | 3 | |
| 2 | MGS 2201 | Entrepreneurship | C | 3 |
| OPM 2201 | Operations Research | C | 3 | |
| ACF 2101 | Auditing & Assurance | C | 3 | |
| ACF 2202 | Financial Mathematics | C | 3 | |
| ACF 2203 | Financial Markets | E | 3 | |
| ACF 2204 | Management Control Systems | E | 3 | |
This course aims to provide students with knowledge on concepts and techniques relating to Management Accounting and enhance their ability to deal the challenges faced by organizations in relation to management decision making. The main topics covered in this course are Role and Scope of Management Accounting; Classification of Costs and Cost Behaviour; Accounting for Materials and Labour Costs; Accounting for Overhead Costs; Costing Technique: Marginal costing & Absorption costing; Cost Volume Profit Analysis; Budgeting; Standard Costing & Variance Analysis; Process Costing. This course is delivered through lectures, discussion classes, field visits, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, graded forum (40%) and end semester examination (60%).
The course, HRM 2101: Organizational Behaviour is a compulsory and common three credit course for 200 level students in the Bachelor of Business Administration (BBA) Honors Degree Programme. The aim of the course is to provide a fundamental understanding on people behaviour at organizations. The course explores the nature of individual, group, and organizational level behaviours and their impact on organizational performance. It includes the use of theories as conceptual tools for analyzing and solving real world organizational issues. It covers a wide breadth of theories and applications dealing with topics such as Perception; Personality; Attitudes; Emotions; Motivation; Group Dynamics; Conflict & Negotiation; Power and Organizational Politics; Leadership; Organizational Culture; Organizational Change. This course is delivered through lectures, discussion classes, assessment centers, workshops etc. The students are assessed in continuous assessments (40%) and end semester examination (60%).
This course aims to provide students with knowledge on corporate finance concepts and techniques in relation to financing, investment and asset management decisions of business organizations. The main topics covered in this course are Introduction to Corporate Finance; Time Value of Money: Compounding Process and Discounting Process; Cost of Capital: Debt, Preference Shares, Equity and Weighted Average Cost of Capital; Valuation of Securities: Bonds, Debt and Equity; Risk and Return: Single Asset and Portfolio of Assets; Dividend Theories; Dividend Policies; Asset Pricing Models; Capital Structure; Working Capital Management; Short- term Financial Planning. This course is delivered through lectures, discussion classes, directed independent learning, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, presentations (40%) and end semester examination (60%).
This course aims to provide students with knowledge on the application of selected Sri Lanka Accounting Standards. The main topics covered in this course are Accounting for leases; Contract accounts; Accounting for income taxes: Balance sheet approach, Income statement approach; Impairment of assets; Intangible assets; Employee benefits; Borrowing costs; Statement of cash flows: Direct method and Indirect method; Business Combinations: The nature of a business combination, Accounting for business combinations. This course is delivered through lectures, discussion classes, directed independent learning, etc. The students are assessed in both in-class assessments such as quizzes, graded forums, group assignments, group projects, presentations, mid-semester examination (40%) and end semester examination (60%).
This course aims to provide students with knowledge on banking as a professional function based on theories and practices. The main topics covered in this course are An Overview of the Financial System in Sri Lanka; Central Bank ,Monetary policy & Financial stability; Role of Commercial Banks; Legal Background of Banking Operations; Banker- Customer Relationship; Risk Management in Banks; Overview of Credit Policy & Credit Process; Managing Non-Interest Income and Non-Interest Expenses; Non- Performing Loan Management; Asset & Liability Management in Banks; Analyzing Bank Performance; Funding the Bank and Managing Liquidity; Interest Margin and Sensitivity Management; Corporate Governance in Banks. This course is delivered through lectures, discussion classes, field visits, etc. The students are assessed in both in class assessments such as group assignment, presentations, mid semester examination, graded forum (40%) and end semester examination (60%).
This course aims to provide students with knowledge on the fundamentals of micro finance concept and its applications. The main topics covered in this course are Introduction to Micro Finance, Goals and key concepts of micro finance; Micro finance outreach measures, Viability of micro finance institutions, Operational Self-sufficiency and Financial Self-sufficiency; Lending methodologies of micro finance; Growth of micro finance industry, Micro finance regulation in Sri Lanka, Funding and sustainability of micro finance industry in Sri Lanka; Delinquency management, Legal and regulation framework pertaining to micro finance industry in Sri Lanka, Emerging issues of micro finance industry in Sri Lanka. This course is delivered through lectures, discussion classes, field visits, etc. The students are assessed in both in class assessments such as group assignment, mid semester examination, presentations (40%) and end semester examination (60%).
This course aims to provide students with the theoretical and practical knowledge in the field of entrepreneurship and assist students to initiate their own venture. The main topics covered in this course are; Introduction to Entrepreneurship, Approaches to Entrepreneurship, Entrepreneurial Process: Innovation and Entrepreneurship, Entrepreneurial Environment and Entrepreneurial Opportunities, Networking and Resource Mobilization, Venture Planning, Product concept and Technology, Service Concept for New Venture, Product Protection Methods: Patent, Copy Rights and Trade Mark, Functions in New Venture: Marketing Functions, Human Resource Functions, Finance Functions, Developing an Effective Business Model, Business Acquisitions and Franchising, Managing Growth and Diversification of Entrepreneurial Venture, Contemporary Challenges in Entrepreneurship, Entrepreneurship in Sri Lankan Perspective. This course is delivered through lectures, discussion classes, guest lectures, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, presentations, role pays, organizing of communication day (40%) and end semester examination (60%).
This course aims to provide students with knowledge on the techniques for solving operations research problems and their applications. The main topics covered in this course are Introduction to Operations Research: Deterministic and probabilistic methods, modelling; Solving linear models: graphical method, simplex method, sensitivity analysis; Transportation models; Assignment problem; Inventory management; Decision theory; Simple linear regression; Waiting line analysis. This course is delivered through lectures, discussion classes, field visits, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, graded forum (40%) and end semester examination (60%).
This course aims to provide students with adequate knowledge on auditing principles, assurance and practices. In addition, this course will expand students’ knowledge on audit functions and audit reporting. The main topics covered in this course are Introduction and Evolution of Auditing and assurance; Assurance Engagement; Regulatory Environment of Auditing; Basic Ethical Principles Governing an Audit; Materiality and Audit Risk; Internal Control Systems and Assessment of Control Risk; Audit Planning; Audit Documentation; Audit Evidence; Analytical Procedures; Audit Sampling and techniques; Using Work of Others; Audit Reports; Different Audit Opinions. This course is delivered through lectures, discussion classes, directed independent learning, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, graded forum (40%) and end semester examination (60%).
This course aims to provide students with knowledge of mathematical concepts, principles, techniques and their application in financial decision making. The main topics covered in this course are Overview of Mathematics for Finance; Arithmetic and Geometric Progressions; Annuities and Perpetuities; Amortization; Sinking Funds; Refinancing; Interest Rate Models; Bonds: Callable, Premium and Discount Bonds; Term Structure and Immunization; Contingent Payments; Life Annuities; Life Insurance; Pure Endowments; Mortgages; Matrix Algebra for Finance; Modelling in Finance. This course is delivered through lectures, discussion classes, problem-based learning, etc. The students are assessed in both in-class assessments such as quizzes, graded forums, group assignments, group projects, presentations, mid-semester examination (40%) and end semester examination (60%).
This course aims to provide students with knowledge on financial markets and its segments. The main topics covered in this course are Introduction to financial markets and it’s role, Importance of financial markets; Money market instruments and their characteristics, Capital market instruments and their characteristics; Recent trends and development in money market and capital market in Sri Lanka; Development of Treasury Bills Market in Sri Lanka, Treasury Bonds Market in Sri Lanka, Corporate Bond Market in Sri Lanka; Colombo Stock Exchange, Introduction, Historical background and recent trends in stock market; International Stock Exchanges and their features. This course is delivered through lectures, discussion classes, directed independent learning, etc. The students are assessed in both in class assessments such as group assignment, presentations, mid semester examination (40%) and end semester examination (60%).
This course aims to provide students with knowledge on Management Control Systems and Techniques of the Management Control Process. The main topics covered in this course are The nature of Management Control Systems; The interaction between accounting and other controls: budgets and accounting performance measures as critical influences on managerial decision making and behavior; Responsibility Centers: Revenue and Expense Centers: Profit Centers and Transfer Pricing; The implications of contextual influences on control system design such as strategy and organizational environment; Foundations for implementing strategy: Performance measurement systems, achieving profit goals and strategies. This course is delivered through lectures, discussion classes, directed independent learning, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, graded forum (40%) and end semester examination (60%).
3rd Year- Specialization Program in Accounting & Finance:
Lorum Ipsum
Structure of 300 Level Program
| Specialization in Accounting & Finance – Course Structure of Year 3 | ||||
|---|---|---|---|---|
| Semester | Course Code | Course Title | Status (C/E) | No. of Credits |
| 1 | MGS 3101 | Business Law | C | 3 |
| ACF 3101 | Accounting Information Systems | C | 3 | |
| ACF 3102 | Advanced Financial Accounting | C | 3 | |
| ACF 3103 | Taxation | C | 3 | |
| ACF 3104 | Computer Based Accounting | E | 3 | |
| ACF 3105 | Financial Econometrics | E | 3 | |
| 2 | HRM 3201 | Organizational Leadership | C | 3 |
| ACF 3201 | Advanced Corporate Finance | C | 3 | |
| ACF 3202 | Advanced Management Accounting | C | 3 | |
| ACF 3203 | Advanced Auditing & Assurance | E | 3 | |
| ACF 3204 | Security Analysis & Portfolio Management | E | 3 | |
| ACF 3299 | Research Methodology in Accounting & Finance | C | 3 | |
This course aims to provide an idea of the overview of Legal System and Laws in Sri Lanka and how the laws and regulations could be connected with business aspects. Businesses and organizations are subject to laws, regulations and standards, many of which are specific to their industry and product and Business Law deals with issues of both private law and public law that govern business and commercial transactions. The main topics covered in this course are; Introduction to the law and business, Sources of law, The court system in Sri Lanka, Law of contracts, The sale of goods, Agency law, Negotiable instruments, Intellectual property law, International trade law, Industrial law, Environmental law, Corporate law. This course is delivered through lectures, discussion classes. The students are assessed in both in class assessments such as group assignment, individual assignment, quizzes and mid semester examination (40%) and end semester examination (60%).
This course aims to provide students with knowledge on how business activities are performed in the major business cycles, how information technology and system designs improve the efficiency and effectiveness of business processes and how to design an Accounting Information Systems. The main topics covered in this course are Introduction to AIS; Technology of AIS; Document flowcharting; Processing transactions; File Structure; Internal controls; Controls in the computerized system: frauds, ethics and corruptions; System development; System design; System acquisition. This course is delivered through lectures, discussion classes, field visits, etc. The students are assessed in both in-class assessments such as quizzes, graded forums, group assignments, presentations, mid-semester examination (40%) and end semester examination (60%).
This course aims to provide students with knowledge on accounting for consolidation, investment in associates, subsidiaries and joint ventures, insolvency and liquidation of Limited Liability Companies. The main topics covered in this course are SLFRS – 10 Consolidated Financial Statements; Accounting for Investments in Subsidiaries: wholly-owned subsidiaries, sub-subsidiaries and foreign subsidiaries; Accounting for Investments in Associates; Accounting for Investments in Joint ventures; Accounting for Mergers; Insolvency and Liquidation of companies. This course is delivered through lectures, discussion classes, independent directed learning, etc. The students are assessed in both in-class assessments such as quizzes, graded forums, group assignments, presentations, mid-semester examination (40%) and end semester examination (60%).
This course aims to provide students with theoretical and practical knowledge of taxation and concepts underlying the tax system in Sri Lanka. The main topics covered in this course are Introduction to taxation; Theoretical framework for taxation: General Characteristics of a Tax System, Objectives of Taxation, Principles of a Tax System, Direct and Indirect Taxes; Tax Structure in Sri Lanka: Tax Authorities, Tax Revenue, Main Taxes in Sri Lanka; Computation of Total Statutory Income, Assessable Income and Taxable Income: Individuals, Partnerships and Companies; Introduction to Tax Administration. This course is delivered through lectures, discussion classes, independent directed learning, etc.The students are assessed in both in-class assessments such as quizzes, graded forums, group assignments, group projects, presentations, mid-semester examination (40%) and end semester examination (60%).
This course aims to provide students with hands on experience on Computer Based Accounting. The main topics covered in this course are Introduction to Computer Based Accounting; Application of Accounting Software: Introduction to the Accounting Software, Creating a Company File, Chart of Accounts, Customers and Sales, Vendors and Purchases, Inventory, Employees and Payroll, Banking, General Journal, Reports, Budgets, Spreadsheet modeling. This course is delivered through lectures, discussion classes, directed independent learning, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, graded forum (40%) and end semester examination (60%).
This course aims to provide an understanding on techniques used in financial econometrics. The main topics covered in this course are Introduction to Financial Econometrics; Presentation of Financial Data; Statistical Inference Fundamentals; Relationship between Two Variables; Multiple Regression Estimation; Issues related to Multiple Regression Analysis; Multiple Regression with Categorical Variables; Relaxing the Assumptions of the Classical Regression Model; Fundamentals of Time Series; Modeling Time Series; Relationship between Time Series; Panel Data Analysis. This course is delivered through lectures, discussion classes, problem based learning, etc. The students are assessed in both in class assessments such as group assignment, mid semester examination, presentations (40%) and end semester examination (60%).
The course, HRM 3201: Organizational Leadership is a compulsory three credit course offered to 300 level students in the Bachelor of Business Administration (BBA) Honors Degree Programme. The aim of this course is to provide knowledge about leadership theories and concepts and to improve the ability to apply leadership theories into different organizational contexts. The course blends with leadership theories, concepts, applications and leadership skill development. And also this course focuses on improving ability to apply leadership theories through critical thinking and developing leadership skills. The course will provide an overview of the leadership in business contexts including Traditional Theories of Leadership, Contemporary Theories of Leadership, Followership, Leadership and Power & Politics, Team Leadership, Leader’s Role in Change Management, Culture and Leadership and Leadership Communication. Students are assessed with a range of continuous assessments of both, individual and group assignments, quizzes, presentations, projects, case studies and mid semester examination (40%) and with the end semester examination (60%).
This course aims to provide students with fundamental knowledge relating to the theories of finance and to enhance the ability of students to apply Corporate Finance concepts and techniques in practical scenarios. The main topics covered in this course are Portfolio Risk: Impact of individual securities on portfolio risk, Efficient &optimum portfolio and portfolio diversification; Cost of Equity: Constant &non-constant models; Valuation: Government &corporate bonds; CAPM: Validity &role of the CAPM, Empirical studies on CAPM; Arbitrage Pricing; Three Factor Model & Behavioral Finance; Market Efficiency’ Discounted Cash Flow Valuation; Sensitivity Analysis; Options and Their Valuation; Determination of Real & Nominal Interest Rates; Credit Risk; Risk Management : Forward futures, Swaps and Hedging. This course is delivered through lectures, discussion classes, directed independent learning, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination (40%) and end semester examination (60%).
This course aims to provide students with knowledge on the techniques, practices and issues associated with Management Accounting with the emphasis on modern applications & current developments in Management Accounting. The main topics covered in this course are Introduction to Advanced Management Accounting; Relevant Costs and Revenues for Decision Making; Investment Appraisal: Identifying relevant cash flows and Discount rates: With inflation and taxation: Decision Making approaches : Replacement and Lease or Buy; Activity Based Costing in manufacturing and service firms: Activity Based Management; Transfer Pricing; Advanced Standard Costing Application; Customer Profitability Analysis; Life Cycle Costing and Target costing; Throughput Accounting; Environmental Management Accounting. This course is delivered through lectures, discussion classes, directed independent learning, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, graded forum (40%) and end semester examination (60%).
This course aims to provide students with knowledge on the underlying principles and the current practices of auditing and other assurance services. The main topics covered in this course are Introduction to Auditing and Assurance Services, Theory of Auditing, Auditor Independence, Ethics and Regulatory Environment, Audit Process, Responsibility and Legal Liability, Special Forms of Audit Engagement, Role of the Internal Auditor, Public Sector Auditing, Computer Controls and Security, Auditing in a Computer Based Environment, Group Audits, Current Issues in Auditing Practices. This course is delivered through lectures, discussion classes, directed independent learning, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, graded forum (40%) and end semester examination (60%).
This course aims to provide students a broad overview of investment management, focusing on the application of finance theory to the issue faced by portfolio managers and investors in general. The main topics covered in this course are Buying and selling securities; Determination of interest rate; Valuation of common stock; Efficient markets; CAPM model; Factor model; Arbitrate Pricing Theory; Portfolio analysis; Portfolio selection; Portfolio performance evaluation; Bond portfolio management; Hedging. This course is delivered through lectures, discussion classes, directed independent learning, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, graded forum (40%) and end semester examination (60%).
This course aims to provide students with knowledge and skills to carry out an independent research in Accounting and Finance. The main topics covered in this course are Introduction to Research and Research Methods; Research Paradigms, Approaches, Methodologies & Methods; Identification of a Research Problem; Building Research Objectives; Evaluation of Significance of Research; Review of Literature; Development of Theoretical Framework and Hypotheses; Qualitative and Quantitative Research Design; Identification and Measurement of Variables; Introduction to Sampling; and Data Collection Techniques; Quantitative Data Analysis: Descriptive and Inferential Statistics; Qualitative Data Analysis; Development of a Research Proposal. This course is delivered through lectures, discussion classes, directed independent learning, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, graded forum (40%) and end semester examination (60%).
4th Year- Specialization Program in Accounting & Finance:
Lorum Ipsum
Structure of 400 Level Program
| Specialization in Accounting & Finance – Course Structure of Year 4 | ||||
|---|---|---|---|---|
| Semester | Course Code | Course Title | Status (C/E) | No. of Credits |
| 1 | MGS 4101 | Strategic Management | C | 3 |
| ACF 4101 | Corporate Governance | C | 3 | |
| ACF 4102 | Public Sector Accounting | C | 3 | |
| AACF 4103 | Behavioral Finance | E | 3 | |
| ACF 4104 | Advanced Taxation | E | 3 | |
| ACF 4105 | Financial Reporting | E | 3 | |
| ACF 4099 | Independent Research Project in Accounting & Finance | C | ||
| 2 | ACF 4201 | Financial Statement Analysis | C | 3 |
| ACF 4202 | Forensic & Investigative Accounting | E | 3 | |
| ACF 4203 | Risk Management | E | 3 | |
| ACF 4298 | Seminar in Accounting & Finance | E | 3 | |
| ACF 4299 | Internship in Accounting & Finance* | E | 6 | |
| ACF 4099 | Independent Research Project in Accounting & Finance | C | 6 | |
* Alternatively student can select Seminar in Accounting & Finance and one more elective course.
This course aims to provide students with knowledge on concepts, principles and theories in strategic management in terms of strategy formulation, strategy implementation and strategy evaluation. Moreover, students will be able to enhance their skills through assessments related with the subject. The main topics covered in this course are introduction to strategy and strategic management, organizational directions, environmental analysis, different levels of strategy, strategy implementation and evaluation, managing organizational change. This course is delivered through lectures, discussion classes, guest lectures, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, presentations (40%) and end semester examination (60%).
This course aims to provide students with knowledge on the theoretical basis for corporate governance and their applications in practice. The main topics covered in this course are Introduction to Corporate Governance; Different Theories and Different Corporate Governance Implications; Agency Framework for Evaluation of Alternative Corporate Governance Systems; Corporate Governance Mechanisms; Corporate Governance Reports/Principles/Codes/Best Practices; Financial Governance; The Corporate Governance, and Corporate Performance and Risk; Ethics and Governance; Public Sector Governance; The Corporate Governance Environment in Sri Lanka; Latest Development of Corporate Governance Practices; Case Studies in Corporate Governance. This course is delivered through lectures, discussion classes, directed independent learning, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, graded forum (40%) and end semester examination (60%).
This course aims to provide students with a basic knowledge on Public Sector Accounting and Finance which enable the students to understand the application of Financial Regulations of the government of the Democratic Socialist Republic of Sri Lanka. The main topics covered in this course are Introduction to public sector accounting; Constitutional provision and Parliamentary control over public finance; The role of the Ministry of Finance and the Treasury; The role of Auditor General, COPE and COPA; Financial planning and budgeting; Authority of expenditure; Delegation of the financial functions; Payment procedure; Government expenditure; Government accounting; Procurement procedure; Responsibilities of the Accounting Officers and Chief Accounting Officers; Foreign aids & Foreign aid accounting. This course is delivered through lectures, discussion classes, directed independent learning, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, graded forum (40%) and end semester examination (60%).
This course aims to provide students with knowledge on the rational and behavioral theories of finance and financial decision making. The main topics covered in this course are Overview of Behavioral Finance; Efficient Market Hypothesis; Behavioral Corporate Finance; Risk Perceptions; Behavioral Science Foundation and Investor Behavior; Behavioral Biases and Corporate Decision Making; Emotions and Investment Decisions; Behavioral Corporate Finance and Money Management; Behavioral Portfolio Management; Psychological Phenomena; Corporate Governance and Group Process; Behavioral Finance and the Financial Crisis; Demonstrating Behavioral Biases in Action: Empirical evidence from emerging markets. This course is delivered through lectures, discussion classes, field visits, etc. The students are assessed in both in class assessments such as group assignment, mid semester examination, graded forum (40%) and end semester examination (60%).
This course aims to provide students with in-depth knowledge on theoretical and practical aspects of income tax, indirect taxes and case laws. The main topics covered in this course are Overview of Sri Lankan tax system; Advanced topic of corporate taxes: Resident and non-resident companies, dividend taxes; Computation of Total Statutory Income, Assessable Income and Taxable Income: Charitable institution, clubs & associates; Indirect taxes: Value Added Tax, Nations Building Tax, Economic Service Charge and other indirect taxes; Tax Administration; Case Laws. This course is delivered through lectures, discussion classes, field visits, etc. The students are assessed in both in-class assessments such as quizzes, graded forums, group assignments, presentations, mid-semester examination (40%) and end semester examination (60%).
This course aims to provide students with knowledge develop students’ knowledge and understanding about the framework of regulations which influence financial reporting practice concern with theoretical and practical aspects. The main topics covered in this course are The Framework of Financial Reporting -The Regulatory Framework, The Conceptual Framework; The effects of changes in foreign exchange rates; Financial instruments; Operating segments; Income taxes; Revenue; Earnings per share; Agriculture; Insurance contracts; Interim financial reporting; Performance reporting and performance appraisal; Non-financial reporting; Current issues and future directions. This course is delivered through lectures, discussion classes, directed independent learning, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, graded forum (40%) and end semester examination (60%).
This course aims to provide students an opportunity to undertake an empirical study in Accounting & Finance. This dissertation enables students to apply their theoretical knowledge and gain an in-depth understanding of the field of Accounting & Finance. Each student should be allocated an academic staff member to provide guidance. Students have to submit a research proposal during the end of the final year first semester and based on the feedback for the proposal and interim presentation, they will carry out the independent research project in Accounting & Finance throughout the second semester. The students are assessed in both in research proposal (40%) and research project (60%).
This course aims to provide students with knowledge of analyzing financial statements for decision making and develop their skills in critically analyzing financial statements. The main topics covered in this course are Overview of financial statement analysis; Analysis tools: Comparative Analysis, Common Size Analysis, Ratio analysis, Cash Flow Analysis and Valuation; Financial reporting and analysis; Analyzing financing activities, investing activities and operating activities; Cash flow analysis; Return on invested capital; Profitability analysis; Prospective analysis; Credit analysis; Equity analysis; Valuation; Comprehensive case. This course is delivered through lectures, discussion classes, directed independent learning, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, graded forum (40%) and end semester examination (60%).
This course aims to provide students with knowledge on basic concepts and techniques of forensic and investigative accounting, including the nature and extent of financial crime and financial dispute resolution. The main topics covered in this course are Introduction to forensic & investigative accounting; Forensic accounting education; Institutions and specialties; Fraudulent financial reporting; Detecting frauds in financial reporting; Indirect method of reconstructing income; Money laundering and transnational financial flow; Litigation services provided by accountants; Proper evidence management; Litigation support in special situations; Commercial damages: computing economic damages, investigation of electronic data, digital forensic analysis, legal issues and loss valuation and business valuation. This course is delivered through lectures, discussion classes, directed independent learning, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, presentations (40%) and end semester examination (60%).
This course aims to provide students with knowledge on basic concepts and tools of Risk Management. The main topics covered in this course are Introduction to the Concept of Risk Management; Classifications of Risks; Measuring different types of Risks; Managing Different types of Risks; Introduction to different tools applicable in Risk Management; Global Regulatory Framework for the best practices in Risk Management; MIS, IT Systems related to Risk Management; Basel Regulations on Global financial stability. This course is delivered through lectures, discussion classes, directed independent learning, etc. The students are assessed in both in class assessments such as group assignment, quizzes, mid semester examination, graded forum (40%) and end semester examination (60%).
This course aims to provide students with knowledge to introduce several areas of empirical research with in Accounting & Finance literature. The students will be assigned reputed research articles and the chapters of the text books on the current topics in the field of Accounting & Finance. The students are requested to submit the written report by analyzing each case and the chapters of the text books. Finally, students will be requested to conduct the seminar and present their evaluation on the cases assigned and the chapters of the books. Apart from that the faculty also organizes a common seminar for the students who are following the seminar course with the presence of reputed scholars in the field of Accounting & Finance. This course is delivered through lectures, discussion classes, directed independent learning, etc. The students are assessed in both in class assessments such as group assignment, presentations (40%) and end semester examination (60%).
This course aims to provide students an opportunity to expose themselves to the practical field of Accounting & Finance prevalent at workplace, and to come up with their own perspective to resolve the problems by participating the internship. Students are requested to work in the assigned industries to them for a period of 15 weeks (600 hours) full-time during the second semester of the fourth year. They are required to maintain a diary relating to the experience they obtain. In addition, students are required to produce a project report and make two formal presentations of their experience and findings to the department at the interim and the final evaluation. Industries in which students are undergoing internship are expected to send a confidential report to the department. The students are assessed in interim presentation (10%), internship diary (15%), employer’s confidential report (10%), internship project report (50%) and final presentations (15%).
This course aims to provide students an opportunity to undertake an empirical study in Accounting & Finance. This dissertation enables students to apply their theoretical knowledge and gain an in-depth understanding of the field of Accounting & Finance. Each student should be allocated an academic staff member to provide guidance. Students have to submit a research proposal during the end of the final year first semester and based on the feedback for the proposal and interim presentation, they will carry out the independent research project in Accounting & Finance throughout the second semester. The students are assessed in both in research proposal (40%) and research project (60%).