ADVANCED ACCOUNTING ppsx

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
of the professional financial accounting courses and for
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.
ISBN: 983-3205-15-1
2005, Paper, 680 pages
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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
underlying the technical aspects of financial accounting.
It is rich in corporate examples and includes current
extracts from the annual reports and financial statements
of selected companies in Singapore and Malaysia.
About the Authors and Adaptors
Charles T Horngren, Edmund W Littlefield Professor of
Accounting, Emeritus, Stanford University. A graduate of
Marquette University, he received his MBA from Harvard

University and his PhD from the University of Chicago. He
is also the recipient of honorary doctorates from Marquette
University and DePaul University.
Walter T Harrison, Jr, Hankamer School of Business, Baylor
University. He received his BBA degree from Baylor
University, his MS from Oklahoma State University, and his
PhD from Michigan State University. He has received
numerous teaching awards and has taught at Cleveland
State Community College, Michigan State University, the
University of Texas, and Stanford University.
Zubaidah Ismail is a Fellow of the Institute of Certified
Public Accountants of Singapore and CPA Australia. She
holds a PhD from the University of New South Wales.
Chng Chee Kiong, Senior Lecturer of Accounting at the
NUS Business School, National University of Singapore. He
holds a PhD from the University of Queensland, Australia.
Fazilah Samad, Faculty of Business and Accountancy,
University of Malaya. She obtained her PhD from the
University of Rhode Island.
Mak Yuen Teen, Associate Professor of Accounting at the
NUS Business School, National University of Singapore. He
holds Masters and PhD degrees in accounting and finance.
ISBN: 0-13-123450-1
2005, Paper, 792 pages
For instructors:
Instructor’s Manual
Solutions Manual
Powerpoint Slides
Test Item File
Companion Website

www.pearsoned-asia.com/harrison
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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.
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.
ISBN: 983-2639-87-5
2005, Paper, 424 pages
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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
and the use of technology in internal auditing, this book
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.
ISBN: 983-3205-11-9
2004, Paper, 328 pages
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ISBN: 0-13-081165-3
1998, Paper, 232 pages
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: 962-0088-08-5

2002, Paper, 700 pages
ISBN: 962-999-998-6
2003, Paper, 712 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.
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
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ISBN: 983-2473-92-6
2002, Paper, 932 pages

ISBN: 981-3076-72-0
1997, Paper, 748 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: 983-2473-74-8
2003, Paper, 750 pages
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.
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.
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ISBN: 981-4058-57-2
2001, Paper, 296 pages
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.
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
Minimum Sum Scheme to help you plan for your retirement;
estate planning – wills, for example, and its importance
to your personal life; non-financial issues on retirement
such as health care and leisure activities.
For the Malaysian readers, an in-depth discussion on the
Employees Provident Fund (EPF) is included in this third
edition. The authors like to believe that Smart Financial
Planning For Your Retirement is the first of its kind in

Singapore and Malaysia, and that it provides all the
information you need, in just one book.
About the Authors
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.
ISBN: 981-244-610-9
2004, Paper, 224 pages
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Paul Chan holds an MBA, the Chartered Life Underwriter
(CLU), and the Chartered Financial Practitioner (ChFP)
professional designation. He is currently the Adjunct
Professor of Vancouver University-IFPAS/CPPD faculty in
Singapore, lecturing in their MBA (Financial Services)
program.
Lim Yuen Seong has 20 years of experience in the insurance
and financial services industry. He is a much sought after
convention speaker, master trainer, and author in the
area of financial planning.
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ISBN: 981-2445-56-0
2003, Paper, 170 pages
ISBN: 0-13-101634-2
2003, Paper, 672 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.
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: 0-13-085145-0
1999, Paper, 500 pages
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.
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ISBN: 981-4119-36-9
2002, Paper, 232 pages
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: 981-244-559-5
2003, Paper, 368 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: 981-244-598-6
2003, Paper, 348 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.