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    A211 BKAL1013 Syllabus Students

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    A211 BKAL1013 Syllabus Students

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    A211 BKAL1013 Syllabus Students

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    TUNKU PUTERI INTAN SAFINAZ SCHOOL OF ACCOUNTANCY

    COLLEGE OF BUSINESS
    UNIVERSITI UTARA MALAYSIA

    Information on Course

    1. Course Name: BUSINESS ACCOUNTING

    2. Course Code: BKAL1013

    3. Pre-requisite: NONE
    4. Name(s) of Academic Staff:
    ▪ Dr. AZHARUDIN ALI
    ▪ Dr. KU MAISURAH KU BAHADOR
    ▪ Dr. MOHAMAD NAIMI MOHAMAD NOR
    ▪ Dr. MOHAMAD ZULKURNAI GHAZALI
    ▪ Mdm. NOOR ASMA JAMALUDDIN
    ▪ Mdm. NORAZITA MARINA ABDUL AZIZ
    ▪ Dr. OLUWATOYIN MUSE JOHNSON POPOOLA
    ▪ Dr. ROBIAH ABU BAKAR
    ▪ Dr. RUSMAN GHANI, DR
    ▪ Dr. SALAU ABDULMALIK OLARINOYE
    ▪ Mdm. SAMIHAH HAJI SAAD@ISMAIL
    ▪ Dr. SAUDAH AHMAD
    ▪ Sir SOHIMI RAMLI
    ▪ Dr. SUHAIMI ISHAK

    5. Course Synopsis:
    This course is designed specifically for students from non-accounting disciplines. It is
    divided into two sections, i.e. financial accounting and management accounting. The
    accounting concepts, principles and assumptions are essential to be understood and
    applied in preparing the financial report for small and medium companies. In
    addition, students will be exposed to the managerial reporting and budgeting for
    similar type of companies.

    1
    6. Course Objectives:
    Af After completing this course, students should be able to:
    1. understand on the basic accounting concepts and principles
    2. understand the importance of accounting information to stakeholders
    3. understand the accounting process and reporting
    4. understand the importance and usefulness of accounting information for
    managers in decision-making

    7. Course Learning Outcomes:


    Up On completion of the course, students are able to:
    1. Describe the accounting concept (C2)
    2. Explain the meaning, role and importance of accounting information (C2)
    3. Demonstrate the process of preparing financial statements (C3)
    4. Describe how the accounting information helps the management in making
    business decisions (C2, A1, P1)

    8. Teaching Method:
    This course is conducted for fourteen weeks. The teaching and learning activities include
    lectures, tutorials, project as well as quizzes given from time to time throughout the
    semester and mid-semester examination. Power-point presentations for each topic are
    available on the online learning website. Tutorial questions will be given by your lectures
    and some are selected from the textbook. Quizzes are in the form of manual and/or online
    quiz.

    9. Course Assessment:
    Coursework – 100%

    Tutorial 1 – 3%
    Tutorial 2 – 3%
    Tutorial 3 – 4% 10%

    Mid Exam 20%

    Group Project 20%

    Final Exam 50%

    10. Course Contents


    NO TOPICS REFERENCES HOUR(S)

    WEEK 1.0 ACCOUNTING ENVIRONMENT Chapter 1 2


    1.1 Definition of accounting. Rosli et. al
    1 1.2 Purposes of accounting, fields of accounting,
    accounting professional bodies, ethics and
    14/03/2021 regulations

    2
    - 1.3 Types of business
    18/03/2021 1.4 Characteristics of qualitative accounting
    information
    1.5 Users of accounting information

    WEEK 2. 2.0 ACCOUNTING CONCEPT AND PRACTICE Chapter 1


    4
    1&2
    2.1 Generally accepted accounting principles Rosli et. al
    ● Accounting assumptions
    14/03/2021
    ● Accounting principles
    -
    ● Accounting constraints
    25/03/2021
    2.2 Types of financial statement
    ● Statement of Profit or Loss and Other
    Comprehensive Income
    ● Statement of Changes in Equity
    ● Statement of Financial Position
    ● Statement of Cash Flows
    2.3 Business transactions and the accounting equation

    WEEK 3. 0 THE RECORDING PROCESS Chapter 2


    4
    3&4
    3.1 Characteristic of an account Rosli et. al
    3.2 The rules of debit and credit
    28/03/2021
    3.3 The steps in recording process
    -
    3.4 Preparing of trial balance
    08/04/2021

    WEEK 4.0 COMPLETING THE ACCOUNTING CYCLE Chapter 3


    5
    4&5
    4.1 Adjusting entries Rosli et. al
    4.2 Preparing the adjusted trial balance
    04/04/2021
    4.3 Closing entries
    -
    4.4 Preparing the financial statement
    15/04/2021
    ● Statement of Profit or Loss and Other
    Comprehensive Income
    ● Statement of Owner’s Equity
    ● Statement of Financial Position

    WEEK 5.0 ACCOUNTING FOR MERCHANDISING BUSINESSES Chapter 4


    7
    6, 7 & 8
    5.1 Merchandising businesses’ environment Rosli et. al
    ● Transaction for purchases, sales, discounts,
    18/04/2021
    returns and transportation costs
    -
    5.2 Accounting for inventory
    06/05/2021
    ● Periodic inventory system
    ● Perpetual inventory system
    5.3 Format of Statement of Profit or Loss and Other
    Comprehensive Income and Statement of Financial
    Position

    3
    5.4 Closing entries

    WEEK 6.0 COMPANIES ANNUAL REPORT Chapter 5


    2
    8
    6.1 Regulatory and disclosure requirements related to Rosli et. al
    financial reporting
    02/05/2021
    6.2 Major reports
    -
    ● Chairman’s report, board of directors’ report
    06/05/2021
    and audit report
    6.3 Major financial statement
    ● Statement of Profit or Loss and Other
    Comprehensive Income, Statement of Financial
    Position and Statement of Cash Flows
    6.4 Accounting policies and notes to the account

    MID SEMESTER BREAK (Friday, 7 May 2021 – Sunday, 16 May 2021)

    WEEK 7.0 FINANCIAL STATEMENT ANALYSIS Chapter 6


    5
    9 & 10
    7.1 Users of financial statement Rosli et. al
    7.2 The importance of financial statement analysis
    17/05/2021
    7.3 Types of analysis:
    -
    ● Percentage – vertical and horizontal analysis
    27/05/2021
    ● Ratio – liquidity, profitability, efficiency and
    solvency

    WEEK 8.0 MANAGERIAL ACCOUNTING Chapter 7


    3
    10 & 11
    8.1 Introduction to managerial accounting Rosli et. al
    8.2 The differences between managerial and financial
    23/05/202
    accounting
    1
    8.3 The purpose and importance of managerial
    -
    accounting information for decision making
    03/06/2021
    8.4 Cost concept
    8.5 Preparing cost statement for manufactured goods.
    8.6 Preparing Statement of Profit or Loss and Other
    Comprehensive Income for manufacturing firms

    WEEK
    9.0 COST VOLUME PROFIT ANALYSIS (CVP) Chapter 8
    11 & 12 2.5
    9.1 The usage of CVP analysis Rosli et. al
    30/05/2021 9.2 The relationships between cost volume and profit
    - 9.3 Break-Even Point concept (BEP)
    10/06/2021 9.4 Techniques to determine BEP
    9.5 Applications of CVP analysis

    WEEK 10.0 BUDGETING AS A TOOL FOR PLANNINGAND Chapter 9 5.5


    12, 13 & 14 CONTROLLING Rosli et. al
    10.1 The concept of budgeting

    4
    06/06/2021 10.2 The usage of budgeting
    - 10.3 Preparing master budget for merchandising firms
    24/06/2021 ●Operational budget
    ●Financial budget

    WEEK 11.0 VARIANCE ANALYSIS AND STANDARD Chapter 10 2


    14 COSTING Rosli et. al
    11.1 The usage of standard costing
    20/06/2021 11.2 Setting of standard cost and types of standard
    - 11.3 Calculation of variance:
    24/06/2021 ● Direct material
    ● Direct labour
    ● Factory overhead

    11. References

    Main References:

    Mohamad, R., Ahmad, J. H., Jamaluddin, N. A., et al. (2019). Accounting: A Malaysian Perspective
    (5th adaptation ed.). Puchong, Malaysia: Cengage Learning Asia Pte Ltd.

    Saliza, A.A., Norfaiezah, S., & Ram Al Jafri, S. (2017). Business Accounting. Sintok: UUM Press
    (Penerbit UUM).

    Larson, K.D., Wild, J. J., & Chiappetta. B., Ropidah, O., Haslinda, H., Aryati J. S., & Liana, M. (2007).
    Accounting Principles, 2nd Edition. Malaysia: Mc Graw Hill.

    Norfaiezah, S., Fathiyyah, A. B., Saliza, A. A., Zaimah, A., Mohd Farid Asraf, M.H., & Ram Al Jafri, S.
    (2009). Business Accounting: Easy Guide. Kuala Lumpur: Pearson-Prentice Hall.

    Warren, C. S., Reeves, J. M., & Fess, P. E. (2002). Accounting (20e). USA: South-Western Thompson
    Learning.

    Additional References:

    Akta Syarikat, 2016.

    Dyson, J. R. (2010). Accounting for Non-Accounting Students, Eight Edition. London: Financial
    Times.

    Leong, A. F. C., & Wong, S.V. (2010.) Business Accounting, Third Edition. Kuala Lumpur: Pearson
    Education.

    5
    Horngren, C. T., Harrison, Jr, W. T., & Oliver, M. S. (2012). Accounting, Ninth Edition. Essex:
    Pearson Education Limited.

    12. Attendance
    Students are required to fulfill at least 80% of class attendance in order to qualify to sit in the final
    examination as governed by the Universiti Utara Malaysia regulations. Students who fail to meet the
    above requirements for whatsoever reasons will be barred from taking the final examination.

    13. Academic misconduct


    Students are reminded that academic misconduct is the most serious academic offence. Examples of
    academic misconduct are cheating and plagiarism, bringing in notes during examination, taking the
    examination on behalf of another student and so on. Once the student is convicted of any of the
    above offences, the examination result will be with-held and annulled and/or other serious penalties
    may be taken against the student.

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