Page 15 - MBus Programme HandBook

MBus Programme HandBook

MBUS 52063: Strategic Management

The strategic management module is designed to provide a comprehensive understanding of the concepts,
tools and theories to develop and implement effective business strategies. It equips the skills to analyse the
competitive landscape, evaluate organizational strengths, and weaknesses, and make strategic decisions
to create sustainable competitive advantage. The module covers an introduction to strategic management,
environmental scanning and industry analysis, strategy formulation and analysis, strategy implementation,
evaluation and control and analysis the real-world case studies.

MBAC 52014 : Project in Accounting/Finance

Through Project in Accounting/Finance, students will demonstrate their Levelof knowledge and
understanding in the selected area of accounting or finance study. Students are advised to select a suitable
area of study under this module, and then use the research exercises to explore and develop their research
questions, background literature, and methodological approach. It demonstrates independence and
originality, to plan and organize a project and to put into practice some of the learnings that have been
taught throughout the course.

MBAC 52023: Business Reporting

This a continuation of Financial Reporting and Analysis course module in the same pillar to mastering
accounting discipline. This course module aims to provide a broader understanding of the legal environment
that governs business reporting, voluntary frameworks that support disclosure of non-financial information,
recognition issues addressed by concurrent accounting pronouncements, apply the requirements of
accounting standards on preparation and presentation of consolidated financial statements, critical
analysis of financial and non-financial reporting from theoretical perspectives.

MBAC 52033: Auditing, Assurance and Business Ethics

This module details the concepts of assurance, governance and ethics in the corporate environment and
explores the role of the auditor. The content of the course module includes an overview to the governance
and ethical requirement of assurance services, recognize the auditing framework and business processes,
analyze the process of planning & performing an Audit, analyze and interpret, assurance reports, apply
the concepts of Governance, Code of Professional Conduct and Ethics, discuss other assurance and non-
assurance Services, and apply new trends/developments in Auditing, Auditing in a digital environment.

MBAC 52042: Corporate Taxation

Students will gain a solid foundation in corporate tax planning and compliance, enabling them to navigate
the complexities of corporate tax systems effectively. The learning highlights of this course module includes
introduction to the tax system and type of taxes in Sri Lanka, individual taxation, taxation of proprietorship,
partnership, company and preparation of the tax return, indirect tax systems, tax administration and tax
planning.

MBFN 52023: Advanced Corporate Finance

This module offers a deep dive into the areas of corporate finance to make more informed decisions and
mitigate financial risk. This module aims to provide the broader understanding on risk analysis and capital
budgeting, capital structure decisions, dividends policy and theories, corporate restructuring, short term
finance and planning and derivatives and risk management.

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