Professional Documents
Culture Documents
Learning Objectives:
This course includes primary managerial concepts and tools and is designed to achieve the
following objectives:
To acquaint the students with the fundamentals principles of financial, cost and
management accounting
To enable the students to prepare, analyze and interpret financial statements and
To enable the students to take decisions using management accounting tools.
Course Assessment:
Calculation of GPA:
Numerical Grade Letter Grade Grade Point
80% and above A+ (A Plus) 4.00
75% to < 80% A (A Regular) 3.75
70% to < 75% A- (A Minus) 3.50
65% to < 70% B+ (B Plus) 3.25
60% to < 65% B (B Regular) 3.00
55% to < 60% B- (B Minus) 2.75
50% to < 55% C+ (C Plus) 2.50
45% to < 50% C (C Regular) 2.25
40% to < 45% D 2.00
< 40% F 0.00
--------------------- I Incomplete
--------------------- W Withdrawn
Support Materials:
Accounting: A Very Short UK Christopher Nobes Oxford
Introduction
Accounting Best Practices United States Stephen M. Bragg John Wiley & Sons,
Inc.
Accounting Handbook United States Joel G. Siegel & Jae Barron’s Educational
K. Shim Series, Incorporated
Missed quizzes and exams cannot be made up. All exams must be taken on the
scheduled days.
Recommended:
Calculator: Any type is acceptable. Cell phones and other similar devices are not allowed to
be used
Schedule
The following schedule lists the classes and contents that will be covered this semester. This
syllabus is subject to change as needed to meet the objectives or administration of the course
at the discretion of the professor. It is not anticipated there will be any substantive changes
Course Content
Chapter 03
03 Adjusting the Accounts
Reading: Principles of adjusting entries for deferrals, adjusting
Accounting,kieso entries for deferrals for accruals, adjusted
Trial balance
Reading: Intermediate
Accounting,kieso 1. Preparation of Balance sheet
2. Elements of Balance Sheet
06 Mid-term
Assignment: E6-1, E6-3, E6-4, E6-5 E6-6 E6-7 E6-8, E6-9 E6-10 E6-11 E6-
12; Problem 6-16,6-17, 6-18
Job Costing-Example
10 Chapter 04
Job Costing
Job Costing-Manufacturing firms
Reading: Cost Accounting,
Horngren/ Managerial
Accounting, Garrison
11 Reading:
International Financial Statement
Analysis, Robbinson
Class work
Chapter 07 Solvency Ratio, Profitability ratio,
Financial Analysis Techniques
Valuation ratio
12 Reading:
International Financial Statement
Analysis, Robbinson
Class work