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Course Outline Sheet
Cour Course se Name Name Text Text book Name Author/Edition (oft )ares *eference Class
(emester .ectures /)eek B (ub0ect Code
General Information Finan inanci cial al Accou ccount ntin ing g Accounting b !eigs " !eigs# Financial Accounting $%art &' b Gul Amir !alik
BBA
Email+ thisisusme,hotmail -com
Book cover
Tel Tel
&st lectures (ub0ect Credit 1ours
2
Course 3escri4tion This course is an introduction introduction to the basic conce4ts and standards standards underling 5nancial accounting sstems- (everal im4ortant conce4ts )ill be studied in detail# including+ including+ revenue recognition# recognition# inventor# long6lived assets# 4resent value# and long term term liabil liabiliti itieses- The cours course e em4has em4hasi7 i7es es the constr construc uctio tion n of the basic basic 5nanci 5nancial al accoun accountin ting g statem statement ents s 6 the income income statem statement ent## balanc balance e sheet# sheet# and cash cash 8o) statement 6 as )ell as their inter4retationinter4retation-
Grading %olic & (essional marks $ 9ui7: Assignment:case Assignment:case stud' nd (essional marks $ 9ui7: Assignment:case stud' !id term 2rd (essional marks $ 9ui7: Assignment:4resentation/4ro0ect' Final Term Total Total %assing !arks st
com4onents of accounting# t4es of accounting>sers of accounting information# t4es of accounts and terminolog of accounting Accounting ccle# introduction to 5nancial statementsArrangement of elements of 5nancial statementsaccounting e?uation 4ractical based on accounting e?uation 4ractical based on accounting e?uation and Balance sheet 9ui7 ;& Accounting Assum4tions Accounting Assum4tions left*ules of ournal Entries " 3ouble entr sstem%ractical based on 0ournal%ractical based on 0ournalIntroduction of ledger accounts# rules of ledger accounting4ractical based on 4osting into ledger 9ui7 ; 4ractical based on 4osting into ledger trial balance6theor %racticals numerical in trial balance %racticals numerical in trial balance Conce4t of ad0usting entr
$need and logic' 3ierent ad0usting entr 4roblems $accrued " 4re4aid' Numerical on ad0usting entries Numerical on ad0usting entries income statement and balance sheet classi5cations o4erating ex4enses# non o4erating ex4ense# o4erating income and non6 o4erating incomes and their treatment in income statement 4re4aration of income statement64ractical Hnet 4ro5t/net loss' %re4aration of balance sheet64ractical Closing entries in accounting ccle %ractical 4ractice numerical in closing entries%resentations %resentations