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BKAL1013 - Course Information

This document outlines the course syllabus for a Business Accounting course, including course learning outcomes, topics, teaching methods, assessment, and references. The course is divided into sections covering financial and managerial accounting concepts. Students will learn accounting principles, how to prepare financial statements and analyze accounting information to help management with decision making.

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Wei Wei
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13 views3 pages

BKAL1013 - Course Information

This document outlines the course syllabus for a Business Accounting course, including course learning outcomes, topics, teaching methods, assessment, and references. The course is divided into sections covering financial and managerial accounting concepts. Students will learn accounting principles, how to prepare financial statements and analyze accounting information to help management with decision making.

Uploaded by

Wei Wei
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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College of Business (UUM COB)

UNIVERSITI UTARA MALAYSIA

COURSE SYLLABUS

COURSE : BUSINESS ACCOUNTING

CODE : BKAL1013

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.

Course Learning Outcomes

Upon completion of the course, students are able to

1 Describe the accounting concept (C2)

2 Explain the meaning, role and importance of accounting information (A3,C2)

3 Demonstrate process of preparing financial statements (A3,C3)

4 Describe how the accounting information helps the management in making business decisions (A1,C2)

Tranferable Skills (if applicable)


Knowledge and Understanding (LOC1), Practical Skills (LOC3a), Interpersonal Skills (LOC3b)

Teaching Method

LECTUREF2F-PHYSICAL, TUTORIALF2F-PHYSICAL, OTHERSF2F-PHYSICAL,


OTHERSNF2F-OL-(ASYNCHRONOUS),
Topic Content

Course Learning Total Leaning


Topic
Outcome (CLO) Time

1) ACCOUNTING ENVIRONMENT 1 4

1.1)Definition of accounting
1.2)Purposes of accounting, fields of accounting, accounting professional bodies,
ethics and regulations
1.3)Types of business
1.4)Characteristics of qualitative accounting information
1.5)Users of accounting information

2) ACCOUNTING CONCEPT AND PRACTICE 1,2 8

2.1)Generally accepted accounting principles


2.2)Types of financial statement
2.3)Business transactions and the accounting equation
2.4)`haber

3) THE RECORDING PROCESS 1,2 8

3.1)Characteristic of an account
3.2)The rules of debit and credit
3.3)The steps in recording process
3.4)Preparing of trial balance

4) COMPLETING THE ACCOUNTING CYCLE 1,2,3 10

4.1)Adjusting entries
4.2)Preparing the adjusted trial balance
4.3)Closing entries
4.4)Preparing the financial statement

5) ACCOUNTING FOR MERCHANDISING BUSINESSES 1,2,3 14

5.1)Merchandising businesses environment


5.2)Accounting for inventory
5.3)Format of Statement of Profit or Loss and Other Comprehensive Income and
Statement of Financial Position
5.4)Closing entries

6) COMPANIES ANNUAL REPORT 3 4

6.1)Regulatory and disclosure requirements related to financial reporting


6.2)Major reports
6.3)Major financial statement
6.4)Accounting policies and notes to the account

7) FINANCIAL STATEMENT ANALYSIS 3,4 10

7.1)Users of financial statement


7.2)The importance of financial statement analysis
7.3)Types of analysis

8) MANAGERIAL ACCOUNTING 3,4 6

8.1)Introduction to managerial accounting


8.2)The differences between managerial and financial accounting
8.3)The purpose and importance of managerial accounting information for decision
making
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

9) COST VOLUME PROFIT ANALYSIS (CVP) 3,4 5

9.1)The usage of CVP analysis


9.2)The relationships between cost volume and profit
9.3)Break-Even Point concept (BEP)
9.4)Techniques to determine BEP
9.5)Applications of CVP analysis

10) BUDGETING AS A TOOL FOR PLANNING AND CONTROLLING 2,3,4 11

10.1)The concept of budgeting


10.2)The usage of budgeting
10.3)Preparing master budget for merchandising firms

11) VARIANCE ANALYSIS AND STANDARD COSTING 3,4 4

11.1)The usage of standard costing


11.2)Setting of standard cost and types of standard
11.3)Calculation of variance

Assessment

Assessment type CLO Weightage

FINAL EXAM 2,3,4 50.00

MID TERM EXAM 1,2,3 20.00

PROJECT 2,3 20.00

TUTORIAL 1 1 3.00

TUTORIAL 2 2 3.00

TUTORIAL 3 4 4.00

100.00
Total Weightage

References

1 Rosli, M., Junaidah, H. A., Mudzamir, M. et. al. (2022). Accounting: A Malaysian Perspective (revised 5t) ,Singa:Cengage

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

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

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

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

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