Anda di halaman 1dari 3

University of Dhaka

Department of Tourism and Hospitality Management


Semester: Spring 2015

Detailed Course Outline


Course ID
Course Title
Section
Course Instructor
Office Room
Phone (office)
E-mail

: ETHM-4006
: Accounting Fundamentals
:
: Mohammad Badruzzaman Bhuiyan; Assistant Professor.
: 8024
:
: Bhuiyan.aisdu@yahoo.com

Course Objectives:
The course aims to provide the students with the basic ideas regarding various accounting principles,
concepts and practices, financial reporting and analysis, which intend to provide a strong foundation for
other relevant accounting courses. The real focus of the course is uncovering the meaning of accounting
information and how this information is used by the decision makers in a modern business environment.
This course will help you to develop your abilities to understand accounting information and to use this
information in making economic decisions.
Required Textbook:
Accounting Principles; Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel; 11th Edition; John Wiley &
Sons, Inc.
Reference Books:
1. Fundamental of Accounting Principles; K. D. Larson & P. D. Miller, 6th Edition, Irwin.
2. Corporate Financial Accounting; C. S. Warren, J. C. Reev & P. H. Fees; 5 th Edition, South
Western Publishing.
3. Accounting Concepts and Application; K. F. Skousen, Lagenderffy & W. S. Albrecht; 4 th Edition;
South Western College Publishing.
4. Accounting Principles; Roger H. Hermanson, James Don Edwards, Michael W. Maher; 5 th
Edition; Irwin.
Policy for missed classes, quizzes and midterm examination:
Students are requested to attend all the classes and to read assigned textual materials prior to attending the
classes. A student missing a significant number of classes without any valid reasons may be dropped from
the course. No make up would be allowed for missed quizzes. Make up of midterm examinations will
only be allowed if it is permitted by both the Course Instructor and the Chairperson of the Department
provided that there were relevant and unavoidable circumstances.
Code of Conduct for the Students:
1. Students are expected to enter into the classroom within stipulated time.
2. Students must bring the required textbook, calculator and other necessary logistics in the class.

3. Students should maintain the standard class environment. In this regard, activities like side talks,
use of cellular phones, frequent in and out from the classroom are strictly prohibited.
4. Students found in any kind of unfair means in the exams will automatically be dropped from the
course as well as from the university as per the Zero Tolerance Policy of the university.
5. Students must abide by all the rules & Regulations of the university to be allowed to be present in
the class / exam halls.
Class Planning:
Chapter
1
1

Details

Reference

What is accounting, Branches of accounting, Users of


accounting information, Components of Financial Statements,
Conceptual framework of accounting an introductory idea.
Conceptual framework of accounting Assumptions, Principles
& Constraints; Accounting equation, Transaction analysis
Transaction analysis, Financial Statements, The Accounts,
Debits and Credits, Steps in recording process: Journalizing,
Posting to the ledger, Preparation of Trial Balance.
Steps in recording process (continued): Journalizing, Posting to
the ledger, Preparation of Trial Balance.

Kieso & Weygandt


Ch - 1 & 12
Kieso & Weygandt
Ch - 1 & 12
Kieso & Weygandt
Ch - 1 & 2
Kieso & Weygandt
Ch - 2

Mid Term Examination 1


Chapter
3
3
4
4

4
5

5
6

Details
Adjustment process: Timing issues, Accrual vs. Cash basis
accounting, The basics of adjusting entries, Types of adjusting
entries.
Mathematical problems regarding adjustment process.
Completion of Accounting cycle: Using a Worksheet, Steps in
preparing worksheet.
Closing entries, Preparation of Financial Statements: Income
Statement, Owners Equity Statement & Classified Balance
Sheet, Post closing Trial Balance, Reversing entries.
Mathematical problems regarding Worksheet & Financial
Statements.
Accounting for Merchandising Operations: Merchandising
operations, Inventory Systems: Perpetual & periodic, Recording
process of merchandising transactions: Perpetual & Periodical.
Forms of Financial Statements: Multiple & Single Step Income
Statement, Classified Balance Sheet.
Determining COGS under a periodic System, Inventories:
Inventory basics, Determining Inventory quantities, Inventory
accounting systems Periodic & Perpetual.
Mid Term Examination 2
Inventories (Continued): Inventory costing under Periodic
System Specific identification (actual physical flow method);
FIFO, LIFO, Average Cost (Assumed Cost Flow method).

Reference
Kieso & Weygandt
Ch - 3
Kieso & Weygandt
Ch - 3
Kieso & Weygandt
Ch - 4
Kieso & Weygandt
Ch - 4
Kieso & Weygandt
Ch - 4
Kieso & Weygandt
Ch - 5
Kieso & Weygandt
Ch - 5
Kieso & Weygandt
Ch - 5 & 6

Kieso & Weygandt


Ch - 6

Financial Statement effects of Cost Flow methods, Mathematical


problems regarding various inventory costing methods

Kieso & Weygandt


Ch - 6