AMERICAN INTERNATIONAL UNIVERSITY-BANGLADESH (AIUB) AMERICAN INTERNATIONAL UNIVERSITY-BANGLADESH (AIUB)

Dhaka, Bangladeh
!a"#l$% &' B#(ne Ad)(n($*a$(&n
Unde*g*ad#a$e +*&g*a)
C O U R S E O U T L I N E
C&#*e C&de , BBA 00380
C&#*e Na)e , Principles of Accounting (GEN)
Na$#*e , Fundamental Course
A"ade)(" Te*) , ummer !00"
C*ed($ , 3 credit #ours$
+*e*e-#(($e , None
Se"$(&n , G (% &!'00(!'00) *oom( +08!)
!a"#l$% Na)e , M. Sa)(a Ta*ann#) Ch&/dh#*%.
C&#*e O01e"$(2e,
%#e course aims to pro,ide t#e students -it# .asic understanding of principles / concepts of
accounting as -ell as accounting practices) financial reporting / anal0sis -#ic# intend to pro,ide a
strong foundation in understanding t#e -a0 financial statements are prepared and #o- t#ese
financial reports #elp t#e management of an0 .usiness1organi2ation to ta3e ,arious managerial
decisions$ %#e managerial accounting aspect of t#is course #elps t#e students in de,eloping an
understanding a.out t#e ,arious cost concepts and t#eir related interpretation in,ol,ed in decision
ma3ing$

C&#*e De"*(3$(&n,
4efinition of Accounting) users of accounting information) accounting concepts and principles)
accounting e5uation) measuring and recording of .usiness transactions) ad6usting entries) completing
t#e accounting c0cle) classified financial statements) depreciation) in,entories) managerial
accounting .asics) cost .e#a,ior) cost ,olume(profit and its anal0sis and .udgeting$
Tea"h(ng Me$h&d,
7n order to ac#ie,e success) it is ,ital t#at t#e course tutor and t#e students cooperate -it# eac# ot#er
in identif0ing areas) -#ic# ma0 need furt#er clarification$ 7t is e8pected t#at classes -ill .e
proacti,e -it# contri.ution from all participants$ 9isual presentation (po-er point) -ill .e used for
.etter understanding of ,arious topics in t#e course$
C&#*e Re-#(*e)en$,
Acti,e class(participation -ill .e e8pected from all students$ Attendance is important and 0ou -ill
.e treated as an adult in t#is regard: responsi.le for t#e outcomes of t#e c#oices 0ou ma3e$ A.sences
-ill impact on class participation grade$
Re-#(*ed Te4$,
Accounting Principles) ;err0 ;$ <e0gandt) 4oland E$ =eiso) Paul de =immel: 8
t#
Edition: <ile0 /
ons) 7nc$
+age 5 &' 6
+ * ( n " ( 3 l e & ' A " " & # n $ ( n g 7 C & # * e & # $ l ( n e 7 S # ) ) e * 8 9 9 :
Re'e*en"e Te4$,
5. 7ntroduction to Financial Accounting) C#arles %$ >orngren) Gar0 ?$ undem) ;o#n A$ Elliott: 8
t#
Edition: Pearson Education$
8. Fundamental Financial Accounting Concepts) %#ompson P$ Edmonds) Frances @$ @cNair)
Ed-ard E$ @ilam) P#ilip *$ Alds) Cind0 4$ Edmonds: 3
rd
Edition: 7r-in$
;. Accounting Principles) >ermanson) Ed-ards) almoncon: B
t#
Edition: Business Pu.lications
7nc$
+&l("% '&* )(ed "lae, -#(<<e = )(d$e*) e4a)(na$(&n,
tudents are re5uested to attend all classes / to read assigned te8tual material prior to attending in
t#e class$ A student missing t#e significant num.er of classes -it#out a ,alid reason ma0 .e dropped
from t#e course$ No ma3e up -ould .e allo-ed for missed 5ui22es$ tudents are not e8pected to .e
a.sent in @id(%erm E8amination$ But due to una,oida.le reason if an0 student misses t#e @id(
%erm E8amination) #e1s#e can attend t#e ma3e up @id(%erm E8amination) onl0 if t#e aut#orit0
appro,es t#e matter$ %#e ma3e up s#ould .e arranged -it#in one -ee3 of t#e particular e8amination
date$
E2al#a$(&n,
M(d >Te*) Se(&n !(nal Te*) Se(&n
Cui22es !0D !0D
7ndi,idual Assignments /
Presentation
&0D &0D
Class Participation / Attendance !0D !0D
%erm E8amination E0D E0D
%otal &00D &00D
C&n2e*$ed (n$& 69? @9?

A(gn)en$,
%#e topic of t#e assignment -ill .e informed in t#e class$ tudents are e8pected to form small
groups for discussing / sol,ing t#e assignments) -#ic# t#e0 s#all #a,e to present in class$ All t#e
assignments -ill .e indi,idual .ased and must .e su.mitted on or .efore t#e due date$ No late
su.mission of assignments -ill .e accepted$
G*ad(ng +&l("%,
Grades -ill .e calculated as per t#e uni,ersit0 grading structure$
Cla 0eha2(&* = 3&l("%,
A. %#e instructor retains t#e rig#t to ta3e an0 appropriate action necessar0 against an0 student(s)
for disrupti,e .e#a,ior no -arning gi,en$
B. tudents are e8pected to attend class and .e on time$ tudents must #a,e 80D attendance of t#e
total num.er of classes$ 7t is entirel0 t#e responsi.ilit0 of t#e students to collect t#e materials
t#at #as .een missed due to failure of attending an0 classes for an0 reason -#atsoe,er$ ?et it .e
reminded t#at lectures -ill not .e repeated$ <it#dra-al from class is not automatic$ %#e
student -#o desires to -it#dra- is responsi.le for processing t#e -it#dra-al$
C. tudents must clarif0 all t#eir 5ueries in t#e class / are encouraged to acti,el0 participate in
class discussion and as3 rele,ant 5uestions$
D. tudents must turn off t#eir cell p#ones or put on silent mode prior to entering t#e classroom$
E. >onest0 is t#e .est polic0$ An0 sort of academic dis#onest0 -ill result in se,ere conse5uences
and ma0 lead to recei,ing a failing grade$

C&#*e C&n$en$,
+age 8 &' 6
+ * ( n " ( 3 l e & ' A " " & # n $ ( n g 7 C & # * e & # $ l ( n e 7 S # ) ) e * 8 9 9 :
T()e
!*a)e
Lea*n(ng O01e"$ Re'e*en"e
?ecture
& !
(<3(&)
A""&#n$(ng In A"$(&n,
E8plain -#at is accounting) identif0 t#e users and uses of
accounting) e8plain and meaning of GAAP and cost principles)
meaning of monetar0 and economic entit0 assumption) .asic
accounting e5uation and t#e meaning of assets) lia.ilities) and
o-ners e5uit0) anal02ing .usiness transactions and its effects on
.asic accounting e5uation) understanding t#e four financial
statements etc$
<e0gandt) =ieso
and =immel
C#apter &
?ecture
3 ( E
(<3(!)3)
The Re"&*d(ng +*&"e,
<#at is an account) define de.its and credits) identif0 t#e .asic
steps in accounting process) 6ournal and its recording process)
ledger and its recording process) preparation of trial .alance etc$
<e0gandt) =ieso
and =immel
C#apter !
?ecture
F ( 8
(<3(3)B)
Ad1#$(ng $he A""&#n$,
E8plain t#e time period assumption) e8plain accrual .asis of
accounting) ad6usting entries) ad6usting entries for prepa0ments
and accruals) purpose of ad6usted trial .alances$
<e0gandt) =ieso
and =immel
C#apter 3
?ecture
" ( &0
(<3(E)
C&)3le$(&n &' $he A""&#n$(ng C%"le,
Preparing a -or3 s#eet) processing of closing t#e .oo3s) descri.e
t#e content and purpose of post(closing trial .alance) t#e re5uired
steps in accounting c0cle) correcting entries) re,ersing entries)
classified .alance s#eet$
<e0gandt) =ieso
and =immel
C#apter B
MID TERM EAAMINATION (BEEC > @)
?ecture
&& &3
(<3(+)8)
In2en$&*%, De3*e"(a$(&n = Unde*$and(ng Cah !l&/
Gnderstanding t#e classification of in,entor0) steps in
determining in,entor0 5uantities) in,entor0 costing) financial
statements and ta8 effects of eac# of t#e in,entor0 cost flo-
met#ods: concept of depreciation) periodic depreciation .0 using
different met#ods) procedure for re,ising periodic depreciation:
Gsefulness of Cas# Flo-s) difference among t#e elements of t#e
Cas# flo- tatement) preparing Cas# flo- .0 using 7ndirect
met#od and anal02ing it$
<e0gandt) =ieso
and =immel
C#apter F) &0)&+
?ecture
&B
(<3(8)
Manage*(al A""&#n$(ng Ba("
4istinguis#ing features of @anagerial Accounting) t#ree .road
functions of management) defining t#ree classes of manufacturing
costs) product / period cost)
<e0gandt) =ieso
and =immel
C#apter &"
?ecture
&E &F
(<3(")
Manage*(al C&$ C&n"e3$, Manage*(al A""&#n$(ng T&da% =
Manage*(al C&$ (n !(nan"(al S$a$e)en$
%#ree classes of manufacturing costs) difference .et-een
merc#andising / manufacturing 7ncome tatement / Balance
#eet) determining cost of goods manufactured) cost %erms /
Concept) Cost .e#a,ior) Cost dri,er / cost estimation etc
<e0gandt) =ieso
and =immel
C#apter &"
?ecture
&+ (&8
(<3(&0)
C&$ V&l#)e - 3*&'($ , C&$ Beha2(&* anal%( , "&$ 2&l#)e
3*&'($ anal%( = 2a*(a0le "&$(ng
7ntro to cost .e#a,ior / Cost 9olume *elations#ip$ Cost 9olume
profit anal0sis$
<e0gandt) =ieso
and =immel
C#apter !!
?ecture
&" !0
(<3(&&)
B#dge$
Budgeting 0stem
Profit planning / Budgeting) Fle8i.le Budget / tatic Budget$
<e0gandt) =ieso
and =immel
C#apter !3) !B
+age ; &' 6
+ * ( n " ( 3 l e & ' A " " & # n $ ( n g 7 C & # * e & # $ l ( n e 7 S # ) ) e * 8 9 9 :
T()e
!*a)e
Lea*n(ng O01e"$ Re'e*en"e
!INAL EAAMINATION (BEEC > 58)
Note: The above course outline is tentative. The instructor reserves the right to make any changes if
deem necessary and will be announced accordingly.
+*e3a*ed B%,
Facult0' amia %arannum C#o-d#ur0
E(mail'samiaHaiu.$edu
Affice' Campus &) Facult0 *oom &33$
+age 6 &' 6