Section outline
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Hello Students, this is Shahana Kabir, your course teacher for this semester. Welcome to the class of Accounting. I look forward to have an enjoyable semester where we learn, solve problems and grow together.
Introduction of the Teacher and course by Course Teacher
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Semester Schedule:
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CSE 01 Sec zufqkoh
CSE 02 Sec ghfxtqe
CSE 03 Sec l37krqv
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Submit the assignment as a group of 10 persons by sending one file from a group.
Problem no 2-10,2-11
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Submit the theoretical Case based question of Midterm Exam as a group of 10 members.
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20.9.20 CSE 01 Code for Google meet evq-oksk-fiv
20.9.20 CSE 02 Code for Google meet ahf-cjrh-www
21.9.20 CSE 03 Code for Google meet scx-dfjc-mxw
8.10.20 CSE 01 code for Google Meet ouf-qjeb-tkt -
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Thursday 10.00 am -12.00 pm
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Students can learn by attending class with the course teacher.On the other hand various lecture materials like text book ,reference book ,power point slides ,video made by course teacher and also from youtube can be used for learning tool.
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Introduction /Accounting in action
Learning objectives of this chapter:
(a) Fundamental concepts of accounting including, definition of Accounting; Users of Accounting, Brief history of accounting, Book Keeping and accounting, The Accounting profession, Ethics, fundamental business concepts.
(b) Understanding and analysing the business transactions
(c) Preparing financial statements (Income statement, Owner's equity statement and balance sheet
Outcome of this chapter include the following:
(1) Being able to distinguish between economic and non-economic activities of business organization
(2) Understand and explain the effect of transactions on the accounting equation
(3) Measuring performance of the business organization
(4) Being able to identify any changes in the owner's capital invested in the business.
Learning materials and methods are:
(i) Live class
(ii) Recorded video and audio
(iii) PowerPoint
(iv) Materials from text book.
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How recorded information helps in taking decision?
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Why in Accounting Profession maintenance of ethics is important? Explain.
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Click here to start
Date of exam 28.5.2020
Syllabus of the Quiz
1.Introductory chapter/Accounting in action
2. Mathematical problem relating to transaction analysis
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Conceptual framework of Accounting
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
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How GAAP provide guidelines in preparation of Financial Statements? Explain with example.
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The Recording process
The objectives of this chapter are as under:
(a) To learn the recording tools and concepts used in accounting
(b) Understanding the T - account, debit and credit concepts and the modern debit credit identification process
(c) Learning the process of recording the business transactions in the accounting system
(d) Learning the techniques of preparing journal, ledger and trial balance
(e) Purpose and limitation of a trial balance
Outcome of this chapter:
(i) Misconception about debit credit will be resolved
(ii) Will be able to identify the debit and credit items easily
(iii) Will be able to record the transactions, prepare ledger and trial balance
(iv) Will be capable to explain the merits and shortcomings of a rial balance
Teaching and learning materials to be used:
(1) PowerPoint and Short Video
(2) Text Book and guide materials
(3) Live class
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Why it is said that same amount in Debit and Credit side in Trial balance does n't ensure the mathematical accuracy of financial transactions?
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Click here to start
Date of exam 26.6.2020
Syllabus of the Quiz
1.Conceptual framework of Accounting
2.Journal ,ledger and trial balance
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Adjusting the accounts
Learning objectives of this chapter:
(a) To understand the practical concepts of adjusting entry
(b) To know the reality about the origination of adjusting entries
(c) To learn the techniques of making adjusting in time
(d) To know the process of recording the adjusting entries
Chapter Outcome:
(1) We will be able to relate the accounting adjustment with our real life adjustment
(2) We will be able to explain different types of adjusting entries needed in accounting
(3) We will be able to record the adjusting entries each time the financial statements are prepared
Teaching Materials:
(i) PowerPoint and Live class
(ii) Video and Audio clips
(iii) Practice from text book
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Financial statements are prepared using which basis of Accounting and why? Explain.
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"Deferral means Accrual " whether the statement is true? Explain.
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Syllabus of Midterm exam:
1.Introduction/Accounting in action
2.Journal, ledger and trial balance
3.Adjusting the accounts
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Work sheet
Chapter Objectives:
(a) To understand the need and application of the accounting cycle
(b) To understand the cost effectiveness of maintaining a worksheet
(c) To know the process of preparing a work sheet
(d) To gain learn the process of preparing a post- closing trial balance
Chapter Outcome:
At the end of this chapter we are expected to:
(i) Be able to explain what type of companies need to maintain a worksheet and how it brings benefits to the company
(ii) Be able to decide whether a company should maintain work sheet
(iii) Be able to complete a work sheet
(iv) Be able to prepare a post closing trial balance after preparing the closing entries
Teaching resources:
(1) Text Book and PowerPoint
(2) Video recording
(3) Live class and discussion
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Assignment from chapter 4 (Principles of Accounting Weygandt,Kieso & Kimmel)
Problem set B: 1,2,3,4,5
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Cost terms, concepts and classifications
Objectives of the Topic will be to know
1.Cost object, Cost center, Cost, Expense & Loss,
2.Cost terms Concepts and Classification of costs(product and period cost ,direct and indirect cost, manufacturing and non manufacturing cost,
3.opportunity and sunk cost, fixed and variable cost) Elements of cost, Prime Cost,
4.Preparation of cost of good sold statement and income statement
Outcome of the topic:1.Cost object, Cost center, Cost, Expense & Loss,
2.Cost terms Concepts and Classification of costs(product and period cost ,direct and indirect cost, manufacturing and non manufacturing cost,
3.opportunity and sunk cost, fixed and variable cost) Elements of cost, Prime Cost,
4.Preparation of cost of good sold statement and income statement
Teaching resources:
(1) Text Book and PowerPoint
(2) Video recording
(3) Live class and discussion
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Click here to start
Date of exam 6.6.2020
Syllabus of the Quiz
Adjusting the accounts
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Cost ,volume profit relationship
Objective of the topic will be to learn:
1.Uses of Cost-Volume-Profit (CVP)Analysis;
2.Break-even Analysis- Equation approach and contribution approach. Break-even Point and Shutdown Point;
3.Graphical Approach of CVP Analysis;
4.Margin of Safety, Degree of Operating Leverage(DOL); Assumptions and Limitations of CVP Analysis; Accounting View vs. Economics View of Break-even Point.
Outcome of the topic:
1.Uses of Cost-Volume-Profit (CVP)Analysis;
2.Break-even Analysis- Equation approach and contribution approach. Break-even Point and Shutdown Point;
3.Graphical Approach of CVP Analysis;
4.Margin of Safety, Degree of Operating Leverage(DOL); Assumptions and Limitations of CVP Analysis; Accounting View vs. Economics View of Break-even Point.
Teaching resources:
(1) Text Book and PowerPoint
(2) Video recording
(3) Live class and discussion
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What are the basic characteristics of Merchandising business? Explain.
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After completion of the courses Viva will be taken and the topic will be for viva :
1.Chapter 1: Transaction Analysis
2. Chapter 2: Conceptual framework of Accounting
3.Chapter 3: The recording process
4. Chapter 4: Adjusting journal entries
5. Chapter 5: Cost Sheet
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Syllabus of Final exam
1.Syllabus of Midterm exam (30%)
2.Work sheet
3.Cost terms, concepts and classifications
4.Cost volume profit analysis
