Nile University

School of Business Administration

Course Syllabus
Course title: ACCT-201: Financial accounting
Semester:Spring ; Year:2020
 Course Code: Credit Hours:3
 Instructor: Dr.DinaKrema

Email:DKrema@nu.edu.eg
Office:253
Office hours:12.30 pm : 13.30 pm
 Instruction components: Lectures (Yes) ; Tutorials (Yes); Labs (No)

 Other Learning Material:Class notes uploaded on Moodle

Faculty of Commerce & Business Administration

Tutorial: 1hr. /week

Prerequisites: Math 110 B

A. Professional Information

1. Overall Aim of Course:

This course introduces the basics of cost accounting. Emphasis is placed on cost
terminology, costing systems, cost measurements (for ex. absorption and variable
costing), cost-volume-profit analysis, accounting for different cost elements
(materials, labor, and overhead), and different methods for allocating indirect costs.

2. Intended Learning Outcomes (ILOs)

A. Knowledge and Understanding:

a1. Understand the concepts and principles of cost accounting

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ACCT-201 -Spring 2020-Dr.Dina Krema
 a2. Identify various methods of cost estimation and cost measurements.
a3. Recognize analysis techniques in measuring cost-volume-profit

B. Intellectual Skills:
b1. Compare various forms of costs and their interpretations
b2. Differentiate variable costs and fixed costs.
B3. Interpret different approaches for allocating indirect costs

C. Professional and Practical Skills:

c1. Apply different methods in using organization’s cost for fulfilling business
objective.
C2. Analyze cost data and their interpretation

D. General and Transferable Skills:

d1. Developproblem solving toolsin determining a solution to cost accounting
problems.

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 3. Teaching and Learning Methods

4.1 Lectures

4.2 Group discussion

4.4 Self –learning

5. Student Assessment Methods

5.1 Class discussion: to assess understanding.
5.2 Assignments: to assess professional and practical skills.
5.3 Quizzes: to assess theoretical background of the practical and intellectual skills.
5.4 Written final exams: to assess Knowledge and Intellectual skills.

Weighting of Assessments

Course Component   Weight

Attendance         10%

Final exam         40%

3  Quizes         30%

2 Assignments         20%

Total     100.0%

Percentage Grade GPA

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ACCT-201 -Spring 2020-Dr.Dina Krema
 97% and Above A+ 4.00

93% to less than A 4.00

97%

89% to less than A- 3.70

93%

84% to less than B+ 3.30

89%

80% to less than B 3.00

84%

76% to less than B- 2.70

80%

73% to less than C+ 2.30

76%

70% to less than C 2.00

73%

67% to less than C- 1.70

70%

64% to less than D+ 1.30

67%

60% to less than D 1.00

64%

Below 60% F 0.00

Extremely Important Guidelines and Rules:(Students must read carefully)

- Students are expected to enter class prior to starting class time. Maximum accepted
delay of 7 minutes is permitted for attending class beyond which please don’t
attempt to enter class. Starting from second class, all students must calibrate their
watches using Cairo local time on the internet as well as the instructor. Why?
a- Learn to respect time and abide to deadlines.
b- Not to distract class concentration for colleagues who did respect attending early
or on time.

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 c- The syllabus is too long and requires utilizing time to the utmost efficient extent
possible.

- Loosing20% of attendance leads to automaticdroppingof thecourse.

- Students mustcheck “Moodlepromptly” as it is the only official electronic

method of contact with the course contents.

- Nolateassignmentsare accepted for submission afterduedate.

- Talkingisstrictlyprohibitedduringlecture, but only allowed “withinstructor” and

with prior permission.

- No midterm exam makeups will be approved. You lose attending the midterm
exam date you lose its percentage. No excuses are allowed.

- Students are highly expected to “studypromptly” and shall be

“verywellprepared”for routine “weeklyquizzes” within class
“whichisdirectlyassociatedtoyourattendance”.

- Students are responsible for being tested and asked in all contents uploaded on
Moodle.

- Eating is strictly prohibited during class and tutorial sessions. Only drinks are
allowed once upon entering class, but never leave class or tutorial to go buy drinks
and return back to class unless an emergency case occurs.

- Finalexamdate follows NUcalendar set for the NU registrar.

- Copyingassignments, cheating, writingattendance to yourcolleague(s), talking to

colleague(s)duringregularclass and tutorialsessions, anyact of fraud, and/or
behaviormisconduct is totallynottolerated. Strict actions will be taken ranging from
cancelling marks of all quizzes for the entire semester (i.e. losing 10% for instance),
cancelling midterm entire marks (i.e. 30%), receiving “F” grade in the course to total
suspension from course and/or university as seen appropriate by the Dean of the
School of Engineering and Applied Sciences and the NU Integrity Committee.

- Receiving an “F” grade on your transcript or being suspended from university

extremely devastates your future as it automatically shows on your official transcript.

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ACCT-201 -Spring 2020-Dr.Dina Krema