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Syllabus Overview
This paper deals with very basic concepts of accounting and information systems. The prime focus of
this is to bridge a linkage between professional management accounting education and young learners
who are joining to this profession after finishing their higher secondary school certificate examination.
The course mainly covers basics of financial accounting along with a modest introduction of cost
accounting and management accounting. At the same time, the paper puts an earnest effort to bring the
logic of information systems with accounting mainly focusing on how accounting can work as an
information system in a practical set up. The main purpose of this course unit is to provide an
understanding of accounting concepts and the accounting process encompassing the preparation of
financial statements so that it can provide a significant relief to the students in their further studies at
upper levels.
Expected Outcomes of the Course Unit
On successful completion of this course unit the students will be able to:
(i) Identify and describe the principles and concepts of financial accounting;
(ii) Illustrate the impact of business transactions on the accounting equation;
(iii) Record transactions in books of accounts;
(iv) Prepare basic financial statements ;
(v) Understand cost and management accounting basics; and
(vi) Evaluate accounting as an information system.
Syllabus Structure
The syllabus comprises the following main topics with the relative study weightings:
Segment Topic
Weight (%)
A
Accounting Environment
15
B
Transaction Analysis, Journal, Ledger and Trial Balance
25
C
Completion of Accounting Cycles, Worksheet, Financial Statements
30
D
Introducing cost and management accounting
15
E
An Introduction to Accounting Information Systems
15
Assessment
There will be a written examination paper of three hours. The examination paper will have the following
sections:
Section A 50 marks
Five compulsory medium answer questions will be given carrying ten marks each. Short scenarios may
be given to which some or all the questions relate.
Section B 50 marks
One or two compulsory questions will be given. Short scenarios may be given, to which questions relate.
3. Explain the
accounting
profession.
1
1
2
2
2. Analyze
transaction.
3. Prepare journal,
ledger and trial
balance.
2
2
2
2
2
2
2
2
1
2
2
merchandising
operations
1
1
2
2
system.
ledger
and
1
2
2
Recommended Books:
1.
CMA Study Text on Paper IE 01: Principles of Accounting
2.
Weygandt, J. J., Keiso, D. E., and Kimmel, P. D., Accounting Principles, 9th Edition (2010), Wiley & Sons, Inc., USA.
3.
Bangladesh Cost Accounting Standard (BCAS 1)