THE ADVANCED ACCOUNTING

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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...

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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 ISBN: 983-3205-15-1 of the professional financial accounting courses and for 2005, Paper, 680 pages 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. 2
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 ISBN: 0-13-123450-1 underlying the technical aspects of financial accounting. 2005, Paper, 792 pages It is rich in corporate examples and includes current extracts from the annual reports and financial statements Zubaidah Ismail is a Fellow of the Institute of Certified of selected companies in Singapore and Malaysia. Public Accountants of Singapore and CPA Australia. She holds a PhD from the University of New South Wales. About the Authors and Adaptors Chng Chee Kiong, Senior Lecturer of Accounting at the Charles T Horngren, Edmund W Littlefield Professor of NUS Business School, National University of Singapore. He Accounting, Emeritus, Stanford University. A graduate of holds a PhD from the University of Queensland, Australia. Marquette University, he received his MBA from Harvard University and his PhD from the University of Chicago. He Fazilah Samad, Faculty of Business and Accountancy, is also the recipient of honorary doctorates from Marquette University of Malaya. She obtained her PhD from the University and DePaul University. University of Rhode Island. Walter T Harrison, Jr, Hankamer School of Business, Baylor Mak Yuen Teen, Associate Professor of Accounting at the University. He received his BBA degree from Baylor NUS Business School, National University of Singapore. He University, his MS from Oklahoma State University, and his holds Masters and PhD degrees in accounting and finance. PhD from Michigan State University. He has received numerous teaching awards and has taught at Cleveland State Community College, Michigan State University, the For instructors: University of Texas, and Stanford University. Instructor’s Manual Solutions Manual Powerpoint Slides Test Item File Companion Website www.pearsoned-asia.com/harrison 3
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. ISBN: 983-2639-87-5 2005, Paper, 424 pages 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. 4
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 ISBN: 983-3205-11-9 and the use of technology in internal auditing, this book 2004, Paper, 328 pages 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. 5
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: 0-13-081165-3 1998, Paper, 232 pages 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. ISBN: 962-0088-08-5 2002, Paper, 700 pages 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 ISBN: 962-999-998-6 2003, Paper, 712 pages 6
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. ISBN: 983-2473-74-8 2003, Paper, 750 pages 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: 981-3076-72-0 1997, Paper, 748 pages 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. ISBN: 983-2473-92-6 2002, Paper, 932 pages 7
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. ISBN: 981-4058-57-2 2001, Paper, 296 pages 8
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 ISBN: 981-244-610-9 Minimum Sum Scheme to help you plan for your retirement; 2004, Paper, 224 pages estate planning – wills, for example, and its importance to your personal life; non-financial issues on retirement such as health care and leisure activities. Paul Chan holds an MBA, the Chartered Life Underwriter (CLU), and the Chartered Financial Practitioner (ChFP) For the Malaysian readers, an in-depth discussion on the professional designation. He is currently the Adjunct Employees Provident Fund (EPF) is included in this third Professor of Vancouver University-IFPAS/CPPD faculty in edition. The authors like to believe that Smart Financial Singapore, lecturing in their MBA (Financial Services) Planning For Your Retirement is the first of its kind in program. Singapore and Malaysia, and that it provides all the information you need, in just one book. Lim Yuen Seong has 20 years of experience in the insurance and financial services industry. He is a much sought after About the Authors convention speaker, master trainer, and author in the area of financial planning. 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. 9
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. ISBN: 0-13-085145-0 1999, Paper, 500 pages 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: 981-2445-56-0 2003, Paper, 170 pages 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. ISBN: 0-13-101634-2 2003, Paper, 672 pages 10
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: 981-4119-36-9 2002, Paper, 232 pages 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. ISBN: 981-244-559-5 2003, Paper, 368 pages 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. ISBN: 981-244-598-6 2003, Paper, 348 pages 11