Đề cương chi tiết học phần Principles of accounting for ATC (Học viện Ngân hàng)

Faculty of Accounting and Auditing Bachelor of Accounting SUBJECT OUTLINE Year 2013-2014 Subject: Principles of Accounting Subject Convenor: Telephone: Email:... ECO01A Microeconomic

Faculty of Accounting and Auditing

Bachelor of Accounting SUBJECT OUTLINE Year 2013-2014

Subject:

Principles of Accounting Subject Convenor:

Telephone:

Email:

ECO01A Microeconomics

ECO02A Macroeconomics

SYPNOSIS

This course is designed to provide students with an introduction to the preparation and interpretation of financial accounting reports This course does not go into the details of the accounting treatment of each asset, liability

or equity item The course just shows an overview of financial statements; how to prepare the statements; assumptions and principles used in preparing the statements, and illustrates for the basic concepts and principles with accounting for merchandising activities

OBJECTIVES

On successful completion of this course, the student will be able to:

 Explain basic accounting concepts, assumptions, and principles

 Analyze the effect of transactions to financial position of an accounting entity

 Explain the roles of source documents and T accounts in recording transactions

 Describe the accounting cycle and steps in the accounting cycle

 Record daily transactions; adjust accounts and close the book at the end

of accounting period

 Apply accounting principles in recording economic transactions and prepare a simple set of financial statements for an entity

 Apply accounting cycles in a merchandising business

TOPICS

Topic 1 Introduction to accounting

Topic 2 Accounting equation and basic financial statements

Topic 3 Recording economic transactions

Topic 4 Adjusting entries and accounting cycle

Topic 5 Completing accounting cycle

Topic 6 Accounting for merchandising activities

PRESCRIBED TEXTS

Principles of Accounting, Banking Academy, Finance Publishing House,

2009

RECOMMENDED REFERENCES

Financial Accounting, University of Economics – HCM.CITY, Statistical

Publishing House, 2008

Accounting Principles, Ronald J Thacker, Statistical Publishing House, 2003 Accounting Law

Ministry of Finance, VAS01 – General Vietnamese Accounting Standards Ministry of Finance, VAS 02 – Inventory

Ministry of Finance, VAS 14 – Revenue and other incomes

Other useful websites:

http://www.mof.gov.vn

http://www.danketoan.com

http://www.tapchiketoan.com

http://www.webketoan.com/

http://ketoantruong.com.vn

http://hoiketoan-tp.org.vn

Week Topics References

1 Introduction to accounting

Teaching plan and course syllabus Lecture slides of topic 1

Principles of accounting: chapter 1 Financial accounting: chapter 1, chapter 2 – part 2.1

Accounting principles: chapter 1

2,3,4 Accounting equation and basic

financial statements

Principles of accounting: chapter 1 and chapter 6

Financial accounting: chapter 1, chapter 2 – part 2.1

Accounting principles: chapter 1

5,6

Recording economic

transactions

Lecture slides of topic 3 Principles of accounting: chapter 2, chapter 3 – part 3.1, 3.2, 3.3 and 3.4, chapter 7 – part 7.1 and 7.2.2.(a) Financial accounting: chapter 2 – part 2.2

Accounting principles: chapter 2

7,8,9 Adjusting entries and

accounting cycle

Lecture slides of topic 4 Financial accounting: chapter 2 – part 2.3

Accounting principles: chapter 3 – part 6

10 Mid-term test 1

11,12 Completing accounting cycle

Lecture slides of topic 5 Principles of accounting: chapter 5 – part 5.4, chapter 6

Financial accounting: chapter 2 – part 2.4

Accounting principles: chapter 3 – part 7,8; chapter 4

13 Test 2

14,15 Accounting for merchandising

activities

Lecture slides Principles of accounting: chapter 4 – part 4.3.2, chapter 5 – part 5.2, 5.4 Financial accounting: chapter 3 Accounting principles: chapter 5

16 Revision

Note: Tutorials are allocated between each topic

ASSESSMENT

There are 4 assessment items for this subject

3 Participation 10% Throughout semester

4 Final semester Exam 60% End of semester

REQUIREMENTS

To gain a pass in this subject, students MUST achieve a total result of 40%

or better overall

** Banking Academy reserves the right to make any changes to the above where appropriate