Section outline

  • We are expected to complete this chapter in 02 classes. 

    The learning objectives of this chapter are:

    (a) Understanding the basic rules and regulations which are called accounting guidelines

    (b) Learning the process of developing accounting guidelines

    (c) To know the necessity and practices of those accounting guidelines


    Expected outcomes of this chapter:

    (i) Being able to explain the concept and necessity of accounting guideline

    (ii) Being able to discuss the accounting guidelines like accounting principles and assumptions

    (iii) Understand the process of constructing accounting guidelines

    Teaching materials and methods:

    (1) Real time class iteration

    (2) Video clips

    (3) PowerPoint