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1. COURSE DESCRIPTION
This module is designed for students with little background in general accounting. The main purpose of the module is to provide a basic understanding of financial accounting fundamentals including accounting assumptions and principles, together with qualitative characteristics of accounting information will be discussed in depth. In addition, how business transactions are recorded and communicated to users through financial statements will be discussed. Students will develop basic technical skills needed to analyze financial statements through ratio analysis for financial analysis purposes.
2. COURSE CONTENT
No.
Contents
Time Allocation
Contribution to CLO
Hour(s) on the class
Essays, exercise,
Assignments...
(3)
Self-study with teacher’s tutorials
(4)
Lecture
(1)
Practice, Seminar…
(2)
1-3
Chapter 1: Accounting in action
6
3
4,5
16,5
1,2,3,5,6,8,9
4-5
Chapter 2: The recoding process
4
2
3
11
3,5,6,8,9
6-7
Chapter 3: Adjusting the accounts
4
2
3
11
1,3,5,6,8,9
8-9
Chapter 4: Completing the accounting cycle
4
2
3
11
3,4,5,6,8,9
10-11
Chapter 5: Accounting for Merchandising operations
4
2
3
11
3,4,5,6,8,9
12-13
Chapter 6: Inventory
4
2
3
11
3,5,6,7,8,9
14
Chapter 14: Statement of cash flows
2
1
1,5
5,5
3,4,5,6,8,9
15
Review
2
1
1,5
5,5
1,2,3,4,5,6,7,8,9
Total hours
30
15
22,5
82,5
3. COURSE ASSESSMENT
- Score ladder: 10
- Type of assessment
Form
Content
Criteria
CLO
Proportion
Formative
Attendance
In class participation
The number of attendances and participation in lesson
1,2,3,4,5,6,7,8,9
10%
Mid-term exam
Multiple choice and short answer question
Covers chapter 1-4
In 40-60 minutes
1,2,3,4,5,6,8,9
30%
Summative
Final exam
Essays and problems
Covers 7 chapters
In 60-90 minutes
1,2,3,4,5,6,7,8,9
60%
Total:
100%