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PowerPoint Presentation Principles of Accounting – K19CA UEL 201AC9104 truongthihanhdung@uel edu vn 096 672 4386 mailto truongthihanhdung@uel edu vn 1 Course’s name Principles of Accounting • Course C[.]
Principles of Accounting – K19CA UEL 201AC9104 truongthihanhdung@uel.edu.vn 096.672.4386 1.Course’s name: Principles of Accounting • • • • • • Course Code : ACC1084 Credits :4 Teaching hours: 60 Prerequisite course : N/A Program : CA Accounting program Level : For second-year students COURSE PURPOSES • Accounting is the practice of recording, classifying, summarising, analysing and interpreting information of an economic nature for the purpose of helping people make decisions In the world of business, the role of accounting is to support management in providing timely and accurate financial information about the business so that informed decisions can be made This unit examines some of the basic rules and principles underpinning financial accounting, as well as studying the practical uses of the information supplied through the accounting process 3 TEXTBOOK AND ADDITIONAL LEARNING MATERIALS 3.1 Textbook [1] Weygandt, Kimmel and Kieso (2015) Financial Accounting, 3rd edn Wiley 3.2 Additional learning materials [1] Wild, Larson and Chiappetta (2015) Fundamental Accounting Principles, 22nd edn McGraw-Hill Irwin [2] Weygandt, Kieso and Kimmel (2008) Financial Accounting, 8th edn John Wiley & Sons Australia Ltd [3] Henderson and Peirson (2009) Issues in Financial Accounting Longman [4] Jubb, Haswell and Langfield-Smith (2010) Company Accounting, 5th edn Nelson 4 COURSE LEARNING OUTCOMES On successful completion of this unit, students should be able to: • Explain the role of accounting in business • Understand the meanings of key accounting terms • Identify and understand the use of different accounting records • Outline key accounting principles and standards • Complete analysis charts and record transaction details from journal to ledge • Interpret and make simple corrections to a trial balance • Explain the difference between cash and accrual accounting methods • Construct basic financial statements • Analyse and interpret financial statements ASSESSMENT METHODS No Method Proportion Case study, Quick Quizzes, Writing Assignments Individual coursework and Mini-tests Learning Outcomes LO 1.1, LO 2.1 LO 3.1, LO 4.1 Multiple choice 20% LO 1.1, LO 2.1 Writing and LO 3.1, LO 4.1 calculation 80% Mid-test Multiple choice 20% LO 1.1, LO 2.1 Writing and LO 3.1, LO 4.1 calculation 80% Final exam Total Form 100% RULES IN CLASS • DO NOT USE IN CLASS: MOBILE PHONES OTHER ELECTRICAL DEVICES EXCEPT FOR REQUIREMENT STUDENT COMPANION SITE • http://bcs.wiley.com/hebcs/Books?action=index&bcsId=9784&itemId =1118978080 TEXTBOOK AND LECTURE NOTES • Textbook review • Use lecture notes so as to grasp “core” knowledge in class 9 Instructor’s POV in assessment • I: ꟷ Never judge students’ personalities and life-long capacities through academic tests ꟷ Academic test is a test for a specific field which u may like or unlike, focus or unfocus based on your prospection • Then, respect is the culture in my class I respect your choices, you respect my rules in class Your marks present what you show during the semester for this field That’s all, no more deep inference • So feel relax with learning and enjoy it Let’s your brain a best wisdom with this life ...1 .Course? ??s name: Principles of Accounting • • • • • • Course Code : ACC1084 Credits :4 Teaching hours: 60 Prerequisite course : N/A Program : CA Accounting program Level... Nelson 4 COURSE LEARNING OUTCOMES On successful completion of this unit, students should be able to: • Explain the role of accounting in business • Understand the meanings of key accounting. .. This unit examines some of the basic rules and principles underpinning financial accounting, as well as studying the practical uses of the information supplied through the accounting process 3