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ACC 115 - Financial Accounting 1 PowerPoint Presentation
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ACC 115 - Financial Accounting 1

ACC 115 - Financial Accounting 1

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ACC 115 - Financial Accounting 1

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  1. ACC 115 - Financial Accounting 1 Course Structure

  2. Course Structure • Objectives • Lesson Plan • Lecture • Tutorial • Assessment • Continuous assessment • Final Exam • Materials • Textbook • Previous semesters’ exam papers • Simulation package

  3. Objectives • Upon completion of this course, students should be able to: • Have an appropriate level of comprehension of the basic accounting concepts • Grasp in-depth understanding of the accounting principles and techniques • Construct final accounts from transactions relating to a sole trader • Explain the use of ratios to analyse the performance of a business

  4. Lesson Plan • Lecture: • Mass lecture: 2 hours per week • Covers the theoretical aspect of accounting • Provides examples and the techniques of know-how • Tutorial questions are assigned towards the end of the lecture • Tutorial: • Tutorial: 2 hours per week • Discussion session • Conducted in a classroom style

  5. Topics Covered • Introduction (Accounting in general) • Introduction to accounting concepts • Accounting equation and classification • Book of original entries • Principles of double-entry, books of accounts and trial balance • Balance sheet day adjustment and preparation of final accounts • Bank reconciliation statement • Accounting ratios

  6. Assessment • Continuous assessment • Total: 40% • Test 1 10% • Test 2 10% • Quizzes (2) 10% • Simulation project 10% • Final exam • Total: 60%