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1. Course Title PRINCIPLES OF ACCOUNTING II

2. Course Code DBCA1023
3. Course Core
Classification
4. Lecturer Mohd Hafiz
5. Rationale Accountants must be exposed to basic concepts and
learned the principles and practice of Financial
Accounting so that they can become better managers and
decision makers.
6. Semester & Year Year 1, Semester 2
7. Total Student
Learning hours Face to Face Self Learning
(SLH)
L = Lectures L T P O
T = Tutorial 28 14 84
P = Praktical/Lab Total Student Learning hours (SLH): 126
O= Others
8. Credit Hours 3
9. Prerequisite None
10. Objectives To learn basic concepts, principles and practices of
Financial Accounting relevant to managing business
organizations.
11. Learning At the end of the course, students should be able to;
Outcomes 1. Understand the environment, basic concepts,
principles and practices of Financial Accounting in
modern management.
2. Identify Financial Accounting issues and select the
best methods to solve them.
3. Apply lessons learned in managing organizational
activities.
12. Synopsis The module will develop understanding and knowledge of
financial statements by following the preparation of a set
of financial statements - from the first entries in the books
of account through to the final preparation of the annual
accounts. Interpretation skills will be developed through
the application of ratio analysis. No prior knowledge is
necessary but students are advised to study FM102 prior
to this module.
13. Learning Methods Lectures, Tutorials and self learning assignments
14. Assessment Mid-Semester Exam 20%
Methods Final Exam 50%
Continuous Assessments 30%

15. Relationships between Course Learning Outcomes (CLO) and Programme

Learning Outcomes (PLO) :-

PLO 1 2 3 4 5 Learning Methods Assessments

CLO
1 3 2 2 2 3 Lectures, Tutorials, Exams, Assg.
Assignments
2 3 3 Lectures, Tutorials, Exams, Assg.
Assignments
3 3 2 2 2 3 Lectures, Tutorials, Exams, Assg.
Assignments

1= CLO fulfills PLO without official assessment

2= CLO fulfills PLO through partial assessment
3= CLO fulfills PLO through official assessment

16a. Relationship between Course Content, CLO & Bloom Taxonomy

Levels (BTL)
Bloom
Topic Title SLO Taxonomy
*
 1 Introduction : Accounting Cycle Revisited 1-3 1-3
 Concepts - Generally accepted accounting
principles
 Analysis of transactions using accounting
equation
 Analyzing transactions: Journalizing
1. Rules of debit and credit
2. Steps of recording process
 Journal and the process of journalizing
 Posting to ledger
 Normal balances
 Preparation of trial balances
 Discovery and correction of errors
 The accounting profession
 Adjustments -Types of adjusting entries
 Journalizing and posting of adjusting entries
 Adjusted trial balance
2 Completing the Accounting Cycle Using Worksheet 1-3 1-3
 The work sheet
 Unadjusted/adjusted trial balance
 Preparing financial statements from a worksheet
 Adjusting and closing entries
 Income statement and balance sheet
3 Accounting For Merchandising Business 1-3 1-3
 Accounting for services vs accounting for
merchandising
 Revenue recognition
 Accounting for purchases, cost of goods sold
and gross profit
 Operating expenses and net profit
 Presentation of financial statements
4 Accounting Systems And Internal Controls 1-3 1-3
 Special journals
 Subsidiary ledgers
5 Cash And The Internal Control 1-3 1-3
 Control of cash receipts
 Petty cash funds
6 Bank Reconciliation 1-3 1-3
 Nature of bank account
 Bank reconciliation statements
7 Preparation of 1-3 1-3
 Accounts from incomplete records
 Manufacturing Accounts
 Cash flow statements
BTL: 1= Knowledge; 2= Understanding; 3=Application; 4= Analysis; 5= Synthesis; 6=
Evaluation
16b. Detailed Contact Hours According to Learning Methods
Self
Lec Tut
Topic Tittle P/L Stud SLH
. .
y
1 Introduction : Accounting Cycle Revisited 10 5 0 30 45
2 Completing the Accounting Cycle Using 4 2 0 12 18
Worksheet
3 Accounting for merchandising business 2 1 0 6 9
4 Accounting systems and internal controls 2 1 0 6 9
5 Cash and the internal control 2 1 0 6 9
6 Bank reconciliation 2 1 0 6 9
7 Preparation of Special Accounts 6 3 0 18 27

Total Learning Hours per Semester 28 14 0 84 126

Notional Learning Hours Required 120
Notional Credit Hours 3

17. Main Reference Bazley M., Hancock P and Porter S., (2012), Financial
Accounting: A Conceptual Approach, Cangage
Learning Australia

Additional Reeve J.M., Warren C.S. and Duchac J, (2012), Principles of

References Financial Accounting, South Western

18. Other None

Information