AMERICAN INTERNATIONAL UNIVERSITY-

BANGLADESH (AIUB)
Faculty of Science and Technology (FST)
Department of Computer Science (CS)
Undergraduate Program

PART-A

Course Outline
I. Course No./ Course Code BBA 1102
II. Course Title Principles of Accounting
III. Course Type (General Education
Core Course
/ Core Course / Electives)
IV. Semester
V. Academic Session Spring 2023-2024
American International University-Bangladesh (AIUB)

VI. Course Teacher/Instructor Niaz Mohammad ACMA

VII. Pre-requisite (If any)
VIII. Credit Value: 3 Credits
IX. Contact Hours: 4 hours
X. Total Marks: 100
XI. Rationale of the Course: This course combines theoretical and mathematical
concepts of understanding the use and users of
accounting information. Topics include analyzing,
recording and processing financial data to produce
accounting information, preparing financial statements
for merchandising concern as well as for service
concern, identifying the areas where management
accounting can play an important decision-making
role, and applying management accounting techniques
in planning, control and decision-making situations.
XII. Course Objectives:  Provide the theoretical and mathematical
perspective of understanding the use and users
of accounting information.
 Analyze, record, and process financial data to
produce accounting information.
 Prepare financial statements for a business
entity.
 Identify the areas where management
accounting can play an important decision-
making role.

XIII. Course Learning Outcomes (CLOs) and Mapping of CLOs with Program
Learning Outcomes (PLOs)

© Dept. of Computer Science, FST, AMERICAN INTERNATIONAL UNIVERSITY-BANGLADESH (AIUB) 1

 CLOs CLO Descriptions PLO Assessed
CLO1 Recognize the usage of accounting in identifying economic PLO-j-1
events.
CLO2 Describe the basic accounting equation in analyzing financial PLO-j-1
transaction.
CLO3 Apply accounting principles and assumptions in the recording PLO-j-1
process (eg. Journal, Ledger, Trial balance)
CLO4 Implicate accounting methods for calculating accruals & PLO-j-1
deferrals and check mathematical accuracy of debit & credit.
CLO5 Demonstrate accounting treatment for merchandising PLO-j-1
companies, inventory, and fixed assets.
CLO6 Critically analyze basic managerial accounting techniques in PLO-j-1
decision making

PART-B

XIV. Course plan specifying content, CLOs, co-curricular activities (if any), teaching
learning and assessment strategy mapped with CLOs.
Week Topic Teaching-Learning Assessment Corresponding
Strategy strategy CLOs
1 þ To discuss the Lecture, Notes/PPT
essence/meaning of the Slides,
mission and vision of the Student Feedback,
university Board work, On campus CLO1
þ Overview of the course Exercise Solving, task
outline and discuss the Question/
classroom and grading Answer Session.
policies.
þ Explain what is accounting
& identify the users and uses
of accounting.
þ explain the conceptual
framework of accounting.
þ illustrate assumption,
principles, and constraints.
2 þ Basic accounting equation Lecture, Notes/PPT
and the meaning of assets, Slides, Assignment CLO2
liabilities, and owners’ Student Feedback, CLO3
equity Board work,
þ Analyzing business Exercise Solving,
transactions and its effects Question/
on basic accounting equation Answer Session.
þ Understanding the four
financial statements etc.
3 þ To discuss what is an Lecture, Notes/PPT Quiz#1
account, Slides, CLO2
þ To define debits and credits Student Feedback, CLO3
þ Identify the basic steps in Board work,
accounting process, Exercise Solving,
Question/
BBA 1102: Principles of Accounting 2
 Answer Session.
4 Lecture, Notes/PPT Assignment
Slides, CLO3
þ Journal and its recording Student Feedback,
process Board work,
Exercise Solving,
Question/
Answer Session.
5 þ Ledger and its recording Lecture-Discussion with
process the aid of multi-media
þ Preparation of trial balance.
6 Lecture, Notes/PPT Quiz#2
Slides,
þ To evaluate the timing issues
Student Feedback, CLO3
in accounting
Board work,
þ To understand the basics of
Exercise Solving,
adjusting entries for
Question/
prepayments and accruals
Answer Session.

7 þ To explain accrual basis of Lecture-Discussion with Assignment CLO4

accounting, the aid of multi-media
þ To prepare adjusted trial
balances
8 Lecture, Notes/PPT Quiz#3 and
þ Preparing work sheet,
Slides, VIVA
þ Processing of closing the
Student Feedback, CLO4
books,
Board work,
þ Purpose of post-closing trial
Exercise Solving,
balance, and the required
Question/
steps in acc. cycle
Answer Session.
þ Classified balance sheet.
9
Mid Term Week
10 Lecture, Notes/PPT On campus
Slides, task CLO5
þ Steps in determining
Student Feedback,
inventory quantities.
Board work,
þ Cost flow methods
Exercise Solving,
Question/
Answer Session.
11 Lecture, Notes/PPT Assignment
þ Financial statements and tax
Slides,
effects of inventory cost
Student Feedback, CLO5
flow methods
Board work,
þ Effect of IAS 2
Exercise Solving,
þ Inventory valuation using
Question/
FIFO & Weighted Average
Answer Session.
Method
12 þ To define the term plant Lecture, Notes/PPT Quiz#4
assets, natural resources & Slides, Assignment
intangible assets. Student Feedback,
þ Concept of depreciation Board work, CLO5
þ Computation of periodic Exercise Solving,
depreciation using different Question/
© Dept. of Computer Science, FST, AMERICAN INTERNATIONAL UNIVERSITY-BANGLADESH (AIUB) 3
 methods, capital Answer Session.
expenditures, periodic
depletion of natural
resources.
þ Basis issues related to
intangible assets etc.
13 Lecture, Notes/PPT
þ To know the distinguishing
Slides, Quiz#5
features of Managerial
Student Feedback, CLO6
Accounting, functions of
Board work,
A management.
Exercise Solving,
þ To defining classes of
m manufacturing costs, product
Question/
eri Answer Session.
& period cost.
ca 14 Lecture, Notes/PPT Assignment CLO6
n þ Preparation of cost statement Slides,
Int Student Feedback
15 þ To introduce Cost behavior Lecture, Notes/PPT
er and its pattern; types of Slides, Quiz#6
na variable and fixed costs; Student Feedback, CLO6
tio contribution margin ratio. Board work,
þ Apply CVP concepts; break- Exercise Solving,
na even analysis; target profit Question/
l analysis; the margin of Answer Session.
U safety; operating leverage.
16 Review, Discussion, Open VIVA
ni problems, and Brainstorming
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rsi 17 Final Term Week
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Part-C
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de XV. Assessments and Evaluation
sh 1) Assessment strategy:
(A Bloom’s Category Quiz (Marks) Assignment Exam (Marks)
IU (Marks) (Marks)
B) Remember 5 10
Understand 5 5 10
Apply 5 5 10
Analyze 5 5 10
Evaluate 10
Create

2) Marks distribution:

BBA 1102: Principles of Accounting 4

 Midterm and Final term Grade Numerical
Letter
Point %
Quiz 20%
A+ 4.00 90-100
Attendance 10%
A 3.75 85<90
Assignment 15%
B+ 3.50 80<85
Participation & Viva 5%
B 3.25 75<80
Exam 50%
C+ 3.00 70<75
Total 100%
C 2.75 65<70
Final Grade/ Grand Total D+ 2.50 60<65
Mid term: 40% D 2.25 50<60
A Final Term: 60% F 0.00 <50(Failed)
m
eri 3) Make-up Procedures: There will be no makeup for any quiz exam. Extreme situation will
ca be an exception as per faculty’s decision. Faculty may skip this if students bring written
permission from the Dean/ Head/Coordinator. Set B exam will be taken for any clash
n
examination.
Int
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na PART-D
tio
na XVI. Learning materials
l
U 1) Recommended Readings:
ni
 Weygandt, J. J., Keiso, D. E., and Kimmel, P. d., Accounting Principles, 13 th Edition IFRS version (2018),
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Wiley & Sons, Inc., USA
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Ba 2) Supplementary Readings:
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la  Wild, J. J., and Shaw, K. W., Fundamental Accounting Principles, Twenty Fourth Edition (2019), McGraw-
Hill, USA.
de
sh 3) Others… (as applicable for the discipline/academic program)
(A
IU  International Financial Reporting Standards: http://www.ifrs.org/
B)  HTTPS://WWW.PRINCIPLESOFACCOUNTING.COM/
Prepared by:
Niaz Mohammad ACMA
Assistant Professor
Department of Accounting
Faculty of Business Administration
Office: Annex # 4, Level#2,
Room: 42C03
Email: mniaz@aiub.edu

© Dept. of Computer Science, FST, AMERICAN INTERNATIONAL UNIVERSITY-BANGLADESH (AIUB) 5

BBA 1102: Principles of Accounting 6