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MBM_Accounting syllabus

01. Project Management – A Managerial Approach (Latest Edition) by Jack R. Meredith and Samuel J. Mantel, Jr.

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10 views

MBM_Accounting syllabus

01. Project Management – A Managerial Approach (Latest Edition) by Jack R. Meredith and Samuel J. Mantel, Jr.

Uploaded by

bibornomohin1987
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Faculty of Business Studies

Department of Business Administration


Program: MBA
Course Title: Principles of Accounting Credits:03
Course Code: 0411 ACC-4101 CIE Marks: 60
Exam Hours:04 SEE Marks: 40

Course Description: This course aims at providing basic knowledge on principles and
concepts of accounting and making them to understand the accounting cycle and their
applications in different categories of business entities. It will highlight the underlying
theoretical concepts and basic accounting practices.
Course Learning Outcomes: After completion of this course, the students will be able to:
CLO1 Understand the concept of Accounting Principles, Transactions and Recording Process.
CLO2 To identify and analyze Income, Expense, Assets and Liabilities for making Financial
Statements.
CLO3 To evaluate the Accounting Treatment based on Depreciation, Inventory Valuation
and Bank Reconciliation Statement.
Mapping of CLO to PLO Mapping
CLO/PLO PLO1 PLO2 PLO3 PLO4 PLO5 PLO6 PLO7
CLO1 1 - - - - - -
CLO2 - 1 - - - - -
CLO3 - - - - - - 1
3-High Correlation, 2- Medium Correlation, 1-Low Correlation

SL CONTENT OF COURSE (as Summary) Hrs. CLOs


NO
01. Introduction: Defining accounting, Purpose and nature of 06 CLO1
accounting information, Historical background of accounting, users
of accounting information, accounting organizations, Branches of
accounting, Types of business organizations, accounting concepts
and principles, accounting equation, and Financial Statements.
02. Recording Business Transactions: 06 CLO2
T accounts, Meaning of assets, Liabilities, Owner’s equity, Expenses
and revenues, Double entry systems: transaction analysis, Books of
original entry/ journal, ledger, and trial Balance.
03. Adjusting Process: Capital and revenue expenditure and its 06 CLO3

1
distinction. Accrual basis vs cash basis accounting, Adjustment to the
accounts, Posting and adjusting entries, Closing and reversal entries,
adjusted trial balance, Preparation of financial statements from
adjusted trial balance. Preparation of worksheet.
04. Completing the Accounting Cycle: Overview of the accounting 06 CLO3
cycle, Adjusting and closing process of merchandising businesses,
and preparation financial statements, Format of financial statement.
05. Plant Assets-Acquisition, Use& Disposal: Definition of plant 06 CLO3
assets; Classification of plant assets; usage of plant assets;
Acquisition & treatment of tangible assets; Methods to calculate
depreciation; Treatment of depreciation..
06. Bank Reconciliation Statement: Definition, reasons for 06 CLO3
reconciliation, advantages of reconciliation, Methods of
reconciliation, phases in the reconciliation process, terms used in the
bank reconciliation statement, preparation of bank reconciliation
statement
07. Accounting for Inventories: Definition of inventory; inventory 06 CLO3
classification; inventory accounting system; Recording entries under
periodic and perpetual inventory system.
08. An Introduction to Islamic Accounting: Definition of Islamic 03 CLO1
Accounting; Features and objectives of Islamic Accounting; Need for
development of Islamic Accounting; Accounting Concepts from
Islamic perspective; Islamic vs Conventional Accounting; Islamic
Accounting System and practices, such as Zakat Accounting.

Text Book
Weygandt, J. J., Kieso, D. E., Kimmel, P. D., &Kell, W. G. (2015). Accounting
Principles.Wiley. UK, 12th edition

Reference Books:
1. Harrission, W. T. (2016). Financial Accounting. 11th Edition, Pearson
2. Matz, A. &Usry, M.F. (1984). Cost Accounting Planning and Control. 8th Edition,
South- Western Publishing Co.
Course Assessment Pattern:
Bloom’s CIE Marks:60 SEE
Category Marks:40
Mid- Assignment/Class Quizzes Presentation Attendance Written
term Test Marks Exam.
Remember 5 10 10 05
Understand 5 05
Apply 5 5 05
Analyze 5 10
Evaluation 5 10
Creative 5 5 05
Note : CIE=Continuous Internal Evaluation Marks, SEE= Semester End Examination Marks
2
3

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