Oral Communication In Business [30 hours]
This module introduces the visual, vocal and verbal elements of oral communication. Learners will be taught how to make presentations of a descriptive, narrative, informative and persuasive nature based on scenarios set in a business context.
Effective Business Writing Skills [30 hours]
This module aims to equip learners with the necessary effective writing skills and provide them the foundation for better writing capacity in English. Learners are taught the appropriate use of the English Language, with emphasis on grammar, syntax and structure. The module also provides learners with the skills necessary to carry out written communications in business such as letter and memorandum writing, proposals and report writing.
Word Processing & IT Presentation [30 hours]
This module develops learner's ability to utilise word processing and presentation software tools for business purposes. Learners will have an opportunity to make use of such tools in realistic business cases.
Spreadsheet Applications [30 hours]
This module equips learners with the ability to utilise spreadsheet application for business decision making. Learners will have a better understanding of using spreadsheet tools to solve realistic business scenarios through projects and cases.
Business Statistics [30 hours]
This module introduces the statistical concepts that are useful and relevant for business applications and decision-making. Learners will be equipped with knowledge on data presentation, sampling, testing and interpretation of data to identify issues and trends for business improvement. Topics include descriptive statistics, probability, discrete and regression & correlation analysis.
Data Visualisation For Business [30 hours]
This module equips learners with the fundamental concepts of business analytics to gain business insights through effective analyses and provide competitive solutions for business decision making. Topics covered include data organisation, spreadsheet development and visualisation tools to aid in business decision making.
Accounting Essentials [30 hours]
This module introduces accounting concepts and their applications in businesses to learners . It covers the recording of journal entries, preparation of financial statements of a sole proprietorship business under the general accounting framework and accounting theories supporting the framework.
Accounting And Controls For Assets [30 hours]
This module equips learners with the accounting concepts and principles in treating the main assets that are commonly presented in the Statement of Financial Position, such as cash, inventories, receivables and fixed assets. It also covers internal controls for safeguarding of these assets in businesses.
Accounting For Businesses [30 hours]
This module equips learners with knowledge of the characteristics of corporate business organisations including partnership and company accounting and how to prepare, analyse and interpret the financial statements.
Business Financial Reporting [30 hours]
This module equips learners with knowledge of the accounting and regulatory framework and the construction of financial statements for companies including Statement of Cash Flow. The module also provides an understanding of accounting transactions made in foreign currencies and the translation of financial statements denominated in foreign currency.
Personal Tax [30 hours]
This module develops learner's ability to understand the key principles and concepts of the Singapore taxation system. The topics on personal tax covered include the sources of income and personal reliefs for individuals as well as the tax treatment of receipts and expenses for sole proprietorships and partnerships. Learners will be able to prepare tax computations for individuals, sole proprietorships and partnerships.
Corporate Tax & GST [30 hours]
This module equips the learners with the key principles and concepts of the Singapore taxation system on corporate tax. The topics will include the tax treatment of receipts and expenses for companies. Learners will learn to prepare tax computations for companies including capital allowances and treatment of business losses. Tax treatment of foreign sourced income and withholding taxes are also covered. Learners will also gain knowledge of the Goods and Services Tax (GST) to ensure compliance with the relevant legislation and to compute GST.
Framework For Financial Reporting [30 hours]
This module develops learner's ability to understand the accounting and regulatory framework of financial reporting. It covers the rationale of having a conceptual framework for financial reporting and the various characteristics and elements in financial statements. It introduces the different corporate forms of an organisation and covers the various ratios needed to give an assessment of an entity’s financial performance and position.
Financial Reporting Standards [30 hours]
This module develops the learner's ability to understand the legal and professional disclosure requirements relating to the preparation of financial statements and the practical application of the financial reporting standards in Singapore. It also includes the concept of fair valuation and integrated reporting for external users.
Internal Controls & Risk Management [30 hours]
This module covers the business processes with its related risks and the internal controls activities to mitigate the risks. Other topics include related risk issues such as business ethics and fraud which may affect corporate governance of an organisation.
Integrated Project – Controls And Risk Management [30 hours]
This integrated project covers principles of risk management, its link to overall organisational strategy and how the related issues of enterprise-wide risks are addressed. Learners will apply their knowledge in risk management to an organisation by documenting the key business processes, identifying the related risks and recommending appropriate internal control measures to mitigate the risks identified.
Audit Principles & Processes [30 hours]
This module introduces learners to the concepts and principles of auditing. It covers the various aspects of the audit engagement such as audit planning, assessment of audit risks in financial statements and audit reporting. Learners will be introduced to the Code of Professional Conduct and Ethics which professional accountants need to comply with, as well as identification of threats to compliance with the Code and the appropriate safeguards to mitigate the identified threats. Contemporary issues such as the corporate governance and expectation gap are also covered.
Audit Practice [30 hours]
This module introduces learners to the concept of an independent review of the systems of internal controls and make appropriate recommendations thereof. It covers the audit testing phase, including the various forms of evidence gathering, management assertions and audit sampling, with the aim of preparing learners to handle the audit testing of various sections of the financial statements. It also covers the completion phase of the audit and the various audit reports to be issued in different circumstances.
Principles Of Management [30 hours]
This module develops the learner's ability to become effective and efficient managers. It introduces learners to the essential theories of management and their applications at the workplace. Topics include roles of managers as well as the managerial functions of planning, organising, co-ordinating, leading, influencing and controlling.
Organisational Behaviour [45 hours]
This module develops the learner's ability to understand the concepts of individual, group and organisational behaviour and their impact on organisational effectiveness. Learners will be introduced to areas such as personality, attitudes and perceptions, conflict management and organisational culture.
Principles Of Marketing [45 hours]
This module develops learner's ability to understand the fundamental principles and concepts of marketing. Topics include marketing philosophies, differences between consumer and business markets, marketing mix strategies, market research skills for analysing market opportunities and the concept of marketing through electronic media.
Microeconomics [30 hours]
This module develops learner's ability to understand the microeconomics principles and concepts. Learners are taught to analyse and apply these concepts to business decision-making. Topics include theory of supply and demand, theory of the firm and production, and market structures.
Macroeconomics [30 hours]
This module develops learner's ability to understand the economic environment and teaches them to analyse and evaluate current economic issues and policies. Topics taught include the theory of national income, monetary and fiscal policies, inflation and international trade.
Introduction To Business Finance [30 hours]
This module provides learners with an overview of the players in the financial industry, and an understanding of basic financial management concepts. Topics include time value of money and valuation of shares and bonds.
Capital Investment & Working Capital Management [30 hours]
This module equips learners with the skills to evaluate long-term capital investment options that maximise shareholders’ value as well as short term financing options for business needs. Topics include capital budgeting, short-term financing, accounts receivables and inventory management.
Corporate Finance Analysis [30 hours]
This module provides learners with an in-depth understanding of the different forms of business organisations, as well as the roles that bond and equity markets play in corporate finance. Topics covered include advanced techniques in time value of money, bond structure and dividend payout policy.
Capital Structure Analysis [30 hours]
This module equips learners with in-depth understanding of risk and return, cost of capital and the trade-offs leading to an optimal capital structure. Various factors such as corporate taxes and bankruptcy costs and their impact on the outcome of corporate financing activities will also be explored.
Cost Accounting [30 hours]
This module develops learner's ability to understand the activities in a manufacturing environment, the procedures used to measure and control key cost elements, and costing practices. Topics include cost concepts and systems, accounting for materials, labour and factory overheads, job order costing, process costing, variable and absorption costing, and standard costing.
Management Accounting [30 hours]
This module equips learners with management accounting techniques to help management in their decision-making, planning and control. Learners will focus on budgeting, divisional performance review including transfer pricing decisions, cost-volume-profit analysis and relevant costing techniques.