Accounting principles updating
COURSE SYLLABUS FOR
By Nut Khorn (Course Facilitator)
For BBA students
I: COURSE DESCRIPTION This course aims to introduce to the students the financial accounting and it real practices in making decisions in the normal operations in the business.The financial accounting provides the external user such as investors, creditors, and so on; that is, the investors need to know the financial statements of the company information, especially, financial reporting (annual reports) to making decisions whether or not they will invest for their resources such as cash and other assets or financial assets.Principles of accounting aims to provide students with a foundation course in accounting at a breadth and depth appropriate to the A-level.
It is designed to provide students with a sound understanding of financial and managerial accounting procedures and an appreciation of its role in the society.
The teaching approach emphasizes the broad educational aspects of the subject rather than one which is vocational or professional in nature.
There is no requirement to learn the published accounting standards.
Prior knowledge is not necessary for students offering this syllabus.
It is not the intent of this syllabus to be a pre-requisite for any business-related courses.
Your introductory accounting course is the foundation for all of your future business courses, because it teaches you the language of business Your success in this course is important not only to the rest of your academic career, but also to your professional careerwhether you work as an accountant, a teacher, an engineer, a lawyer, a nurse, or politician.
This course will introduce students to financial analysis and managerial accounting.
The course is intended for students who have successfully completed Principles I.
An objective of the course is for the student to learn, understand, and analyze how an accountants decisions impact the goals and success of an organization.
The course adopts a decision-maker perspective of managerial accounting by emphasizing the relation between accounting data and the underlying economic events that generated them.
Current trends, the regulatory environment, and controllership responsibilities are discussed.
Ethical issues and leadership principles are presented and analyzed
By successfully completing this course, students will:
Understand and remember key accounting concepts, terms, and relationships
Know how to use the course content to research, analyze, and communicate solutions to business problems
Be able to relate these topics to current events and their experiences
Understand the personal, professional, legal, social, and ethical implications studied
Care about the accounting profession and understand the importance of significant learning
Know how to continue learning about accounting using the tools and techniques acquired Computer Requirements
In order to successfully complete this course, students must be proficient using Microsoft Office - Word, Excel,
You are required to solve your homework problems using Excels formulas.
This course requires using an email account capable of sending and receiving large files.
Below are a few guidelines that you should keep in mind when sending email:
Always complete the subject line with your name and the subject.
Use standard fonts.No backgrounds.
Attached files should be identified by your name and subject as the file name.
I will send you a response to all e-mails within 48 hours.Classroom Environment
I expect that students will be prepared for class.I suggest the following routine:
Before class, read the assigned chapter in the textbook.Review the vocabulary and become familiar with terms that are new to you.Complete the crossword to turn in.Try the assigned problems to test your
understanding of the material.You are advised not to read the solutions until after you have made a genuine attempt to solve the problems.You are also advised not to simply memorize the solutions.Exam questions
related to the same basic material might require alternative solution techniques.Use the web and CD learning tools for more explanation and practice opportunities.
Read the assigned material (both textbook and supplemental material).The lecture notes and supplemental material often contain problems or examples which will be discussed in class and summarize the material in a way different from that provided in the textbook.Try to answer the questions prior to coming to class.
The suggested problems on the assignment sheet may be discussed in class during the indicated class session (time permitting).Therefore, you should be familiar with these problems prior to coming to class.
After class, complete the suggested problems which you were unable to complete prior to class, and identify gaps in your understanding.If necessary, you should attempt additional questions and problems.I encourage you to work in groups.
However, homework must be completed and submitted individually.
Further, the exams are an individual effort so only study in a group if this improves your individual understanding of the material.
It is expected that you will treat this course as a professional engagement.
Be on time and remain throughout the class meeting.
Cell phones must be turned off during class.
Display courteous behavior.
Follow the Furman Code of Academic Integrity.On behalf of the majority of the students who make an honest effort in this class, I will take action against anyone suspected of breaching this Code.II.COURSE an understanding of the concepts, principles and practices of accounting and the ability to apply them in a variety