...Hann Faculty Coordinator for BUSI 610: Introduction to Financial Accounting Re: Pre-term Course from Harvard Business School Publishing Date: June 3, 2015 BUSI 610, Introduction to Financial Accounting, is one of the Core courses that you will take in Fall 2015. This course is designed to help you become an informed user of financial statements. Given the duration of the term, we will be moving at a fairly rapid pace. The course will begin with a brief overview of the fundamentals of accounting (key accounting concepts, the accounting process, and the principal financial statements) and then move on to study in greater depth the various elements of financial statements. At the end of the course, I expect you will have a good understanding of a company’s financial statements—be familiar with the process of preparing the statements as well as the ability to interpret and analyze financial data for economic decision making. To do well in the course, you need to have a solid understanding of the fundamental elements of accounting; the remainder of the course will otherwise prove to be difficult. To help you better prepare for the course, you are required to take an on-line web-based course from Harvard Business School Publishing titled Financial Accounting: An Introductory Online Course (FA). This requirement is intended to ensure that all students have a common understanding of financial accounting basics. It also allows us to cover more advanced and interesting topics...
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...____________ COURSE CODE: BKAS2013 COURSE NAME: ACCOUNTING INFORMATION SYSTEMS PREREQUISITE: BKAS1013 IT IN ACCOUNTING AND BKAF1023 INTRODUCTION TO FINANCIAL ACCOUNTING __________________________________________________________________________ 1. SYNOPSIS This course introduces students to the important concepts of Accounting Information Systems (AIS). The course contents are divided into three main sections. The first section introduces the basic concepts of AIS including its objectives, components, and subsystems. The concept of E-business as an emerging trend of conducting business in the new era of information technology (IT) is also covered in this section. The second section discusses in depth the common features of transaction processing systems such as revenue and accounts receivable, purchase and accounts payable, manufacturing and inventory, human resource as well as general ledger and reporting system. Integration of selected accounting software will also take place at this stage to enable students apply the AIS concepts into practice. This section also introduces students to the techniques of documenting accounting systems and database modeling tools. The final section discusses the emerging issues in computer crimes, computer ethics and concept of internal controls in organization. Application of internal controls concept into transaction cycles is later discussed. 2. COURSE...
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...INFORMASI AKUNTANSI(ACCOUNTING INFORMATION SYSTEM) ECAU607202 SEMESTERI 2015/2016 No. | Lecturers | | E-mail | | | | | | | | | | | | | | | | | Subject Code | ECAU607202 | Subject Title | Accounting Information System | Credit Value | 3 | Pre-requisite/Co-requisite/Exclusion | Introductory to Accounting 2Management Information System | Role and Purposes | This subject provides students with an understanding of various business cycle in a company, system documentation techniques to document those cycles, documents and information flow within each cycle and internal control required in each cycle. Students will be required to attend a computer laboratory class to learn system documentations techniques and basic database design. | Subject Learning Outcomes | Upon completion of the subject, student will be able to:Technical competence: in Governance, Risk Management and Internal Control a. Analyze the components of internal control related to financial reporting (T4) * Understand the accounting information system and its position in an organization’s information system * Understand various system documentation techniques * Apply system documentation techniques to describe an accounting information system in an organization * Differentiate the general audit and the IT audit * Understand internal control principles in an organization * Understand the business cycles in a company (in general) * Analyze an accounting information...
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... |Accounting Information Systems I | Copyright © 2009, 2007, 2005, 2004, 2003, 2001 by University of Phoenix. All rights reserved. Course Description This course is designed to provide accounting students with the proper mix of technical information and real-world applications. Areas of study include fundamental concepts and technologies (what computers can do for business), the Internet, intranets, electronic commerce, information systems development, basic project management principles, decision support systems, and the benefits of computer and human synergy. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must be logged into the student website to view this document. • Instructor policies: This document is posted in the Course Materials forum. University policies are subject to change. Be sure to read the policies at the beginning of each class. Policies may be slightly different depending on the modality in which you attend class. If you have recently changed modalities, read the policies governing your current class modality. Course Materials Bagranoff, N. A., Simkin, M. G., & Strand, C. S. (2008). Core concepts of accounting information...
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...Administration MODULE: FINANCIAL ACCOUNTING Lecturer Ryan Isebia Subject Financial Accounting Objective of this module The objective of this module is to help the students develop a sufficient understanding of the basic concepts underlying financial statements so that they can apply the concepts to new and different situations. Furthermore, this module seeks to train students in accounting terminology and methods so that they can interpret, analyze, and evaluate financial statements published in corporate annual reports. The text for this module presents the concepts of financial accounting in a logical format. Essential topics are covered in sufficient depth to substantiate basic technical understanding and to support the application of the material to organizational problems. Each chapter begins with the learning objectives of the chapter. The chapters contain an in-depth presentation of the subjects. To aid the students, the chapters also contain at the end of each section some questions, exercises, problems and cases. Furthermore, at the end of each chapter the key terms and concepts that have been addressed in the chapters are presented. These sections serve as excellent means for the students to review and master the material. Class format: The module will consist: ▪ Class lectures ▪ Selfstudy ▪ Assignments – in class and take home ▪ Presentation of Case ▪ Final exam Schedule |Day ...
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...[pic] Universitas Islam Indonesia Faculty of Economics INTERNATIONAL PROGRAM Syllabus Accounting for Islamic Banking Lecturer: Muhammad Akhyar Adnan, PhD, MBA., Ak. E-mail: akhyar@fe.uii.ac.id Phone: +62 274 881546 Credit (SKS): 3 Prerequisites: Intermediate Accounting, or at least an Introduction to Accounting in conventional perspective. It is preferable that students have passed accounting theory. Consultation times: By appointment Class Duration Two and a half hours per week for 12 weeks One to one and a half hours of the time is used for lecture or seminar and the remainder for tutorial or small group work activities. Subject Overview Since the mid 20th century, there has been a serious effort within Muslim societies to apply fully the Islamic tenets in their daily lives. This includes the application of Islamic economic teachings, as discussed variously in many verses of the holy Qur’an, in the ahadith, as well as exemplified in the real life of prophet Muhammad (M.P.B.U.H) and his companions. The most vivid example of this effort can be seen in the establishment of Islamic financial institutions such as banks, insurance companies, capital markets, mutual funds and so forth, both in Muslim and non-Muslim countries. The proliferation and growth of Islamic banks particularly, both nationally and internationally, has been remarkable. Islamic banks now stand side by side with their conventional counterparts in more...
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...Syllabus School of Business ACC/340 Version 4 Accounting Information Systems I ACC/340 Schedule 10/10/2013 – 11/07/2013 Campus: Puerto Rico Campus Group ID: BA0913RE 3 Credits 36 Hours Copyright © 2009, 2007, 2005, 2004, 2003, 2001 by University of Phoenix. All rights reserved. Course Description This course is designed to provide accounting students with the proper mix of technical information and real-world applications. Areas of study include fundamental concepts and technologies (what computers can do for business), the Internet, intranets, electronic commerce, information systems development, basic project management principles, decision support systems, and the benefits of computer and human synergy. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must be logged into the student website to view this document. • Instructor policies: This document is posted in the Course Materials forum. University policies are subject to change. Be sure to read the policies at the beginning of each class. Policies may be slightly different depending on the modality in which you attend class. If you have recently changed modalities, read the policies governing your current class modality. Course Materials Bagranoff, N. A., Simkin, M. G., & Strand, C. S. (2008). Core concepts of accounting information systems (10th ed.). New York...
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...INTERMEDIATE ACCOUNTING, Spiceland, Sepe & Nelson, 7th Edition, New York, NY: Irwin / McGraw-Hill, 2013, ISBN-10: 0-07-802532-x ISBN-13:978-0-07-802532-7. Required Software: Microsoft Word, Microsoft Excel, McGraw Hill Connect subscription Course Description & Objectives This course examines the accounting theory, concepts, and procedures inherent in the preparation of the general-purpose financial statements required of all publicly traded companies. Specifically addressed are the balance sheet, income statement, statement of cash flows, explanatory notes, and the auditor’s opinion. Other areas explored include review of the accounting process, profitability analysis, financial disclosures, and time value of money concepts. IFRS (International Financial Reporting Standards) will be explored in conjunction with each chapter’s GAAP procedures. Prerequisites: BUS 232 – Principles of Managerial Accounting. Upon completion of this course you should be able to: 1. Understand the environment and theoretical structure of financial accounting. 2. Perform the steps in the accounting processing cycle and apply both cash and accrual based accounting. 3. Apply Generally Accepted Accounting Principles in the preparation of the income statement, balance sheet, and statement of cash flows. 4. Determine and prepare required financial disclosures. 5. Perform profitability analysis and income measurement. 6. Apply the concepts of the...
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...the institute of cost accountants of india(ICAI) (A Statutory body under an act of parliament) SYLLABUS 2012 STRUCTURE & contents Evaluation Synthesis ANALYSIS ANALYSIS APPLICATION APPLICATION COMPREHENSION COMPREHENSION COMPREHENSION KNOWLEDGE KNOWLEDGE KNOWLEDGE LEVEL A LEVEL B LEVEL C FOUNDATION COURSE - Syllabus 2012 the institute of cost accountants of india(ICAI) (A Statutory body under an act of parliament) SYLLABUS 2012 STRUCTURE & contents The Institute of Cost Accountants of India (Statutory Body under an Act of Parliament) Page 1 FOUNDATION COURSE - Syllabus 2012 The Following table lists the learning objectives and the verbs that appear in the syllabus learning aims and examination question. Learning objectives Level A COMPREHENSION What you are expected to understand List Make a list of. State Express, fully or clearly , the details/ facts of. Define Give the exact meaning of. Communicate the key features of. Distinguish Highlight the differences between. Explain Make clear or intangible/state the meaning or purpose of. Identify Recognise, establish or select after consideration. Illustrate What you are expected to know Definition Describe KNOWLEDGE Verbs used Use an example to describe or explain something. The Institute of Cost Accountants of India (Statutory Body under an Act of Parliament) ...
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...PRINCIPLES OF ACCOUNTING Higher 2 (2016) (Syllabus 9755) CONTENTS Page INTRODUCTION 2 AIMS 2 ASSESSMENT OBJECTIVES 2 SPECIFICATION GRID 2 SCHEME OF ASSESSMENT 3 SYLLABUS OUTLINE 3 SYLLABUS CONTENT 5 SUMMARY OF COMMONLY USED RATIOS 15 RESOURCES 16 Singapore Examinations and Assessment Board MOE & UCLES 2014 1 9755 H2 PRINCIPLES OF ACCOUNTING (2016) INTRODUCTION Principles of Accounting aims to provide candidates with a foundation course in accounting at a breadth and depth appropriate to the A Level. It is designed to provide candidates with a sound understanding of financial and managerial accounting procedures and an appreciation of its role in society. The teaching approach emphasises 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. AIMS 1. Develop an understanding of the concepts, principles and practices of accounting and the ability to apply them in a variety of business and personal situations; 2. Develop an understanding of the role of accounting as an information system for monitoring, problemsolving and decision-making in changing economic, social and technological environments; 3. Develop a critical approach to analysing and evaluating accounting policies...
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...MaterialsDiscussionAssignmentsGrades ACC/545 FINANCIAL REPORTING Start Date: 03/15/2011 PrintCOURSE DESCRIPTION This course prepares students to address concepts of financial reporting for roles as CPAs. Students learn important criteria for calculating capital changes, applying concepts of fixed assets and cost determination, and preparing consolidated financial statements. Other topics include the professional responsibilities of CPAs, deferred taxes, cash flow statements, balance sheet preparation, restructuring of troubled debt, and the intricacies of comprehensive income. Week 1 - Topic 1: Reporting Issues Objectives Differentiate among the services provided by auditors. Explain procedures for reporting accounting changes and error corrections. Describe the professional responsibilities of accountants in financial reporting. Compare and contrast the forms of business structure. Explain the methodology used to determine deferred taxes. Materials SUPPLEMENT: Week One Content Outline SUPPLEMENT: Week One Mind Map SUPPLEMENT: Week One Student Road Map SUPPLEMENT: Sample Final Exam EBOOK COLLECTION: Auditing and Assurance Services, Ch. 1 EBOOK COLLECTION: Intermediate Accounting, Ch. 19 EBOOK COLLECTION: Intermediate Accounting, Ch. 22 EBOOK COLLECTION: Advanced Accounting, Ch. 7 EBOOK COLLECTION: Financial Accounting Theory and Analysis, Ch. 17 Assessment Individual Assignment: CPA Report As the CPA for a large organization, your manager has asked you to provide...
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...– Faculty of Management MANAGEMENT 3100 Intermediate Financial Accounting I Course Outline – Fall 2014 Instructor: Carla Carnaghan, Ph.D., CISA, CMA Office & Hours: Calgary Campus office, 5:00 – 6:00pm Thursdays. Please email for appointment, and for alternative times. Office hours may be done in person, with Webex, or by phone, and for smaller issues with email. E-mail: Carla.Carnaghan@uleth.ca (emails received in the evening, particularly after 10 PM, may not be responded to until the next day) Telephone: 1- 403-329-2351 (Lethbridge office – Please use e-mail where possible) Class Times: Y Section: Th 1800-2050 (S6013A) Course Web Page: on Moodle Course Pre-requisites* Prerequisites: MGT 2400; ECON 1010 and 1012 and STAT 1770 or admission to the CA Bridging Program/Professional Diploma in Accounting; a minimum C- grade is required in all prerequisite courses; MGT 3040 (co-requisite) * It is the responsibility of students to check the prerequisites for courses before registration. If students are registered in a course for which they do not have the prerequisites, and they have not received prior permission from the appropriate program chair, they can be de-registered. If this occurs after the drop/add date, tuition will not be refunded. Course Objectives Building from MGT 2100, this course examines the accounting concepts, principles, judgments, and techniques used in recording business events...
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...HONG KONG POLYTECHNIC UNIVERSITY School of Accounting and Finance AF 4331 Business Valuation 2015/2016 Semester One Course Outline Subject Code : AF4331 Subject Title : Business Valuation Level : 4 Credits : 3 Mode of Study : Seminars 39 hours Pre-requisites : Corporate Finance (AF4320) Instructor ; Emmie SIU Office Phone : 27666340 E-mail : emmie.siu@polyu.edu.hk Consultation : Monday 2:30 pm to 6:30 pm Role and Purpose This subject aims to introduce an analytical framework for carrying out business analysis and valuation by using financial statements for valuing different kind of businesses. It contributes to the achievement of the BBA Programme Outcomes by enabling students to identify and resolve ethical issues contained in the financial statements (Outcome 4), apply basic accounting and financial theories to analyze financial reports and to identify potential problems and risks (Outcome 7). By the end of this subject, students will become a professional user of financial statements to advance further into the field of business valuation as investment analysis. It requires students to present and communicate effectively in English for general business communication (Outcome 1). Learning Outcomes Upon completion of the subject, students will be able to: a. Develop the ability to critically...
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...Management Accounting- ACC-701 Spring -2014 Faculty: GIFT Business School Credit hours: 03 Course level: Graduate (Elective) Campus/Location/Instruction Mode: GIFT University/On Campus/In Person Course Instructor: Mr. Naveed Ahmad Mughal naveed.mughal@gift.edu.pk Consultation hours: Monday to Friday (as proposed by the instructor) Pre-requisite: ACC-512 / 516 Timing As per university time table This document was last updated: February 18, 2014 BRIEF COURSE DESCRIPTION: The aim of the course is to provide an in depth knowledge and understanding of the use of accounting information for internal purposes contrary to the external disclosure focus of the financial accounting. In particular, the objective of the course is to familiarize students with the fundamental concepts of management accounting system, and use of such information for decision making and performance evaluation. COURSE LEARNING OBJECTIVES: The primary objectives of this course are: 1. To develop an understanding of the costing, cost calculation. 2. To develop understanding of application of different techniques of cost allocation. 3. To understand the relationship between cost and volume and application of this in making different decisions. 4. To develop ability to make different decisions by using accounting information. 5. To understand the application of budgeting and standard costing as controlling tool. 6. To apply the different tools of management accounting for performance...
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...ACC203 ACCOUNTING INFORMATION SYSTEMS T0214 Section 1: General Information 1.1 Administrative details: |Associated HE Award(s) |Duration |Level |Subject Coordinator | | B Bus (Accg); B Bus (Mgt & Finance) |1 trimester |Level 2 | Richard Chang | | | | |richard@koi.edu.au | 1.2 Core / elective: This is a core subject for B Bus (Accg) and an elective subject for B Bus (Mgt & Fin) 1.3 Subject/unit weighting: Indicated below is the weighting of this subject/unit and the total course points. |Subject Credit Points |Total Course Credit Points | | 4 |BBus(Accg) 96; BBus (Mgt & Finance) 96 | 1.4 Student workload: Indicated below is the expected student workload per week for this subject/unit: |No. timetabled hours/week* |No. personal study hours/week** |Total workload hours/week*** | |4 hours/week |5 hours/week |9 hours/week | |2 hour Lecture + 2 hour Tutorial...
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