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Course Name (English)
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ACCOUNTING AND FINANCE
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| Course Code |
ACC104 |
| Course Description |
This course is designed to enhance the students’ knowledge of Basic accounting principles, needed to prepare financial
statements of a business entity and cost accounting techniques to assist management in decision making. |
| Transferable Skills |
Reflective Learner
Resourceful and Responsible
Effective Communicator
Responsive
Ethically and Socially Sensitive |
| Teaching Methodologies |
Lectures, Tutorial |
| CLO |
| CLO1 |
Able to distinguish different forms of business and its reporting environments |
| CLO2 |
Able to identify the various users of financial information and discuss the importance of accounting information in their decision making |
| CLO3 |
Able to explain the accounting principles and techniques used in the preparation and presentation of financial statements |
| CLO4 |
Able to explain the accounting cycle and show the recording process of business transactions |
| CLO5 |
Able to prepare financial statements for business entity |
| CLO6 |
Able to perform financial statement analysis using relevant accounting ratios |
| CLO7 |
Able to differentiate between cost accounting and financial accounting |
| CLO8 |
Able to explain and differentiate between cost, cost unit and cost centre |
| CLO9 |
Able to classify costs according to function, traceability and behaviour |
| CLO10 |
Able to explain and apply one of the costing methods |
| CLO11 |
Able to calculate break-even point and margin of safety |
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| Pre-Requisite Courses |
No course recommendations |
| Reading List | | Recommended Text | - Fatimah A.R, Amla, A and Radziah, M. 2014, FINANCIAL ACCOUNTING FOR NON-ACCOUNTING STUDENTS, 4 Ed., McGrawHill Education, [ISBN: 9789675771866]
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| Reference Book Resources | - Miles, D, 1986, Accounting and Book Keeping for the small bui, Ed., , Intermediate Technology, London [ISBN: ]
- Das, Prabir, 1992, Perakaunan Kos, Ed., , Fajar Bakti, Kuala Lumpur [ISBN: ]
- Andrew, L. F. C. and Wong, S. V., Business Accounting
- Lucey. T., Costing
- Wood, F., Business Accounting
- Roshayani A., Laily U., Siti M., Financial Accounting, An Introduction
- Das,Prabir, Cost Accounting
- Helmkemp, Managerial Accounting,
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| Article/Paper List | This Course does not have any article/paper resources |
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| Other References | This Course does not have any other resources |
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