UDE 2015 Company Law (UDE24-Ulangan) - Sem III Sesi 2025/2026***

UDE 1007 Cost and Management Accounting I (UDE25-Ulangan) - Sem III Sesi 2025/2026***

UDE 2001 Cost and Management Accounting II (UDE22/23) - Ulangan***

UDE 2017 Basic of Investment (UDE24-Ulangan) - Sem III Sesi 2025/2026***

UDE 1010 Financial Management (UDE21) - Ulangan***

UDE 2013 Auditing (UDE24-Ulangan) - Sem III Sesi 2025/2026***

UDE 2002 Financial Accounting and Reporting IV (UDE22/23) - Ulangan**

UDE 2004 Taxation II (UDE22/23) - Ulangan***

Taxation II covers several important topics related to taxation. The basis period refers to the timeframe used to calculate a taxpayer's income and tax liability. For partnerships, each partner is individually taxed on their share of the partnership's income. Capital allowances are deductions that businesses can claim on qualifying assets' costs. Industrial building allowances offer tax deductions for the construction or renovation of industrial buildings.

Real Property Gains Tax (RPGT) is a tax on the profit made from the sale of real property. Sales and Services Tax (SST) is a consumption tax levied on certain goods and services at different stages of the supply chain. Withholding tax is the amount deducted at the source from payments made to non-residents, which is forwarded to the tax authorities.

Understanding these concepts is crucial for individuals and businesses to comply with tax laws and optimize their tax positions.


UDE 2006 Financial Accounting and Reporting V (UDE24-Ulangan) - Sem III Sesi 2025/2026***

UDE 2004 Taxation II (UDE23) - Ulangan**

This course introduces the students to administration of taxation in Malaysia including the basis period and how taxation system applies to partnership organisations. This course will also exposes students to taxation for companies including the capital allowance aspects.

Detail of the assessment is as follows:

      Continuous Assessment: 50%

      Final Examination: 50%