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Class Time
Course Instructor
Office Hours:
Day
Sunday
Monday
Tuesday
Wednesday
Time
10.00AM-1.00PM
11.45AM-1.25PM & 3.30PM- 6PM
10.00AM-1.00PM
11.45AM-1.25PM & 3.30PM- 6PM
Course Objective:
The course aims to provide the students with an in depth understanding of financial
reporting analysis. This course will help the students to apprise theoretical and regulatory
national frameworks as well as to prepare reports and financial statements of the
companies. This course intends to provide a strong foundation for advanced courses in
financial accounting with ability to apply these for the preparation of financial and related
information to meet internal and external obligation.
Course Description:
Financial Accounting and Accounting Standards; Accounting Information System;
Income Statement and related information; Balance Sheet and Statement of Cash Flow;
Accounting and Time Value of Money; Cash and Accounting for Receivables; Valuation
of Inventories; Acquisition and Deposition of Property, Plant and Equipment;
Depreciation, Impairment and Depletion.
Text Book:
This course prescribes one Text Book as core reading which adequately covers the course
contents as follows:
1. Intermediate Accounting, Donald E. Kieso, Jerry J. Weygandt, & Terry D. Warfield,
11th Edition, John Wiley & Sons Inc.
Further Reference:
1. Intermediate Accounting: T. R Dyckman, R. E. Dukes, C, T. Davis and Glen A.
Welsch, 6th Edition; 1992
The students are advised to consult book recommended for additional for additional
reading for expanding the horizon of the knowledge about the course.
Page 1 of 5
Teaching Method
The completion of this course shall require a period of thirteen weeks, which shall include
24 lectures. The duration of class will be of 90 minutes. Class lectures will have active
student participation and will be informant with a hand on approach in order to make
classes interesting and meaningful. Real life examples will be considered whenever
applicable. Special tutoring is available for needy students. Students will be organized
and encouraged to.
Attendance
Students expected to attend all classes and to read assigned textual material. A student not
prepared to attend all classes should not enroll in this course. A student missing three
consecutive classes without valid reason may be dropped out from the course.
Caution
The first five chapters are key to building a sound concept of the course. If a student fails
to attend all classes when these chapters are being covered, they may be dropped out from
the course.
Make up of Quizzes and Term Examination
No make up is allowed for missed quizzes. Make up for missed Term Examination (s)
may be given if there is valid reason for not taking the examinations. However, students
should keep in mind that makeup examinations would always be harder.
Grading Policy and Marks Distribution:
Midterm Examination 1
Midterm Examination 2
Final Examination
Quizzes & Assignments
Attendance & Participation
20%
30%
30%
10%
10%
Total
100%
Grading Scale:
Guideline for converting numerical scores to letter grades:
A+
A
AB+
B
BC+
C
CD+
D
97% 100%
90% below 97%
87% below 90%
83% below 87%
80% below 83%
77% below 80%
73% below 77%
70% below 73%
67% below 70%
63% below 67%
60% below 63%
Page 2 of 5
below 60%
CHAPTER(S)
Chapter-1 & 2, Financial Accounting & Accounting Std.
Conceptual Framework Underlying Accounting
Week-2
Week-3
Week-5
Week-6
Week-7
Week-9
Week-10
Week-11
Week-12
Week-13
FINAL EXAM
Page 3 of 5
Class Work
Home Work
List of IASs &
IFRSs
Text: pp. 2 17
Definition of Financial Accounting, Financial StatementsAccounting Standards-Statement of financial Accounting Standards
(SFAS) act by FASB (USA)- International Accounting Standards
(IAS) & International Financial Reporting Standards (IFRSs) set by
IASC (IASB)
Chapter 2: Conceptual Framework Underlying Accounting
E2-1 to 1:2-5
pp. 51-53
Text: pp. 28 47
Assignment on
the Chapter
P3-5
pp. 114
E3-14 to F3 19
pp. 108 109
P3-2, P3-4,
P3-7, P3-8
pp. 112-116
E4-16 pp 156
P4-1 pp. 156
E4-5 to E4-8,
E4-13
pp. 153-155
P4-3, P4-4,
P4-7
pp. 157-159
Page 4 of 5
Class Work
E5-6, E5-12
P5-2 (239240)
E5-17
p. 238
E6-8, p6-1
Home Work
E5-16, E5-18,
P5-6, P5-7
(pp. 242-246)
E6-5, E6-6
E6-10, E6-11
and p. 6-2
E7-7 to E7-11
pp. 349-350
P7-14
(p. 359-360)
, E6-6
E6-10, E6-11
and p. 6-2
E7-24 p. 353
E7-25 p. 354
Page 5 of 5