Graduate Conversion Program

The Institute’s own Graduate Conversion Programme, consists the four subjects of Stage 4, taught at a University 4th Year (Honours/Graduate Diploma) level or at a CMA recognized provider.

Entry Qualifications

Entry Qualifications- General

The candidate with one of the below qualifications will be exempted from the first three stages and will be required to sit all four papers at GMA level.


1. Degree from a Sri Lankan University


2. Degree from a recognized foreign University


3. Chartered Institute of Marketing (CIM)


4. British Computer Society (BCS)


5. Association of Business Executives (ABE)


6. CPM- Asia Pacific Institute of Marketing


7. Institute of Personnel Management – Sri Lanka (IPM)


8. Institute of Bankers – Sri Lanka (IBSL)


9. The Law College of Sri Lanka


10. Sri Lanka Institute of Marketing (SLIM)


11. Managerial II – CIMA FMOD/FMGT

Entry Qualifications- MBA Holders

The candidate will be exempted from the first three stages and the first two subjects at GMA Level and will be required to sit only the last two papers at GMA level.

The exemptions offered will be based on the subjects taken indicated in the transcript and the subject outline issued by the university.

1. Postgraduate Institute of Management MBA - University of Sri Jayewardenepura


2. University of Colombo - MBA


3. University of Wales - MBA


4. University of Southern Queensland MBA – Institute of Chartered Accountants Sri Lanka


5. Edith Coven University MBA – ACBT


6. Leister University MBA


7. Other MBA Programmes – Subject to the approval of Academic Board

Curriculum Details

Subject 1: Financial Management

Objectives :

On completion of this subject students should be able to apply capital budgeting principles and techniques to investment proposals in order to facilitate optimum decision-making, understand the risk/return trade-off inherent in portfolio analysis and selection; understand how to apply techniques suitable for valuing various debt and equity securities; examine and evaluate empirical research relating to the optimum financial structure of the firm; understand the nature, purpose and limitations of financial ratios and other data to evaluate performance and credit risks; examine and understand empirical research relating to the concept of market efficiency; examine and evaluate empirical research relating to the optimum dividend policy of the firm.

Synopsis :

• find, use, and manage funds in different organisations


• select and evaluate techniques used in treasury management and investment decision making


• analyse the changing, competitive business environment in order to formulate financial strategy.

Subject 2: Financial Statement Analysis

Objectives:

This subject seeks to describe and explain the properties of financial statement numbers, the key aspects of decisions that use financial statement information, and the features of the environment in which these decisions are made.

Synopsis:

• understand the demand and supply forces of corporate financial disclosure


• apply analytical techniques such as common-sized statements and ratio analysis


• consider accounting method choice on accounting numbers


• undertake correlational and cross-sectional analysis of Financial Statements


• consider the impact of times series properties of financial statement numbers.

Subject 3: Financial Modeling

Objectives:

On completion of this subject students should be able to appreciate the role of computers in analysing the financial activities of a business and in decision support; appreciate the problems involved in the implementation of computerised financial models and spreadsheets; recognise the ways in which computer-based financial models may be used by management and evaluate commercially available financial modeling software.

Synopsis :

• apply cost accounting principles and techniques to model in all kinds of organisations


• analyse and critically evaluate information for cost ascertainment, planning, control and decision making


• model and interpret cost accounting and other financial statements.

Subject 4: Managerial Accounting

Objectives:

On completion of this subject students should be able to understand the decision making requirements and the information needs of management; apply management accounting principles and techniques to a wide range of situations in both service and manufacturing industries; appreciate recent developments in the theory and practice of management accounting, control systems; and appreciate the developments information technology in relation to the provision of management accounting information.

Synopsis:

• select and utilise control systems which provide management control of the organisation


• provide management with appropriate information for control, assessing and reporting on performance, monitoring efficiency, effectiveness and value for money


• evaluate and audit the relevance of management information systems (including information technology systems)


• advise management on the use of these systems, and on issues of personal or corporate conduct.