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    Lesson Plan ACC030

    Uploaded by

    Fatin Akmal
    This document outlines the course details for ACC030 Introduction to Accounting at Universiti Teknologi Mara. The course is 2 hours of lectures and 1 hour of tutorials per week. It aims to differentiate between accounting and bookkeeping, comprehend financial reporting frameworks, and prepare financial statements. The course learning outcomes are mapped to program learning outcomes involving skills like critical thinking, communication, and lifelong learning. The plan structure provides the topics, contact hours, intended learning outcomes, and assessment for each week over 5 weeks, covering areas such as the accounting equation, double-entry rules, and financial statement preparation.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    Lesson Plan ACC030

    Uploaded by

    Fatin Akmal
    96 views6 pages
    This document outlines the course details for ACC030 Introduction to Accounting at Universiti Teknologi Mara. The course is 2 hours of lectures and 1 hour of tutorials per week. It aims to differentiate between accounting and bookkeeping, comprehend financial reporting frameworks, and prepare financial statements. The course learning outcomes are mapped to program learning outcomes involving skills like critical thinking, communication, and lifelong learning. The plan structure provides the topics, contact hours, intended learning outcomes, and assessment for each week over 5 weeks, covering areas such as the accounting equation, double-entry rules, and financial statement preparation.

    Original Description:

    LESSON PLAN

    Original Title

    7. Lesson Plan ACC030

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    This document outlines the course details for ACC030 Introduction to Accounting at Universiti Teknologi Mara. The course is 2 hours of lectures and 1 hour of tutorials per week. It aims to differentiate between accounting and bookkeeping, comprehend financial reporting frameworks, and prepare financial statements. The course learning outcomes are mapped to program learning outcomes involving skills like critical thinking, communication, and lifelong learning. The plan structure provides the topics, contact hours, intended learning outcomes, and assessment for each week over 5 weeks, covering areas such as the accounting equation, double-entry rules, and financial statement preparation.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    96 views6 pages

    Lesson Plan ACC030

    Uploaded by

    Fatin Akmal
    This document outlines the course details for ACC030 Introduction to Accounting at Universiti Teknologi Mara. The course is 2 hours of lectures and 1 hour of tutorials per week. It aims to differentiate between accounting and bookkeeping, comprehend financial reporting frameworks, and prepare financial statements. The course learning outcomes are mapped to program learning outcomes involving skills like critical thinking, communication, and lifelong learning. The plan structure provides the topics, contact hours, intended learning outcomes, and assessment for each week over 5 weeks, covering areas such as the accounting equation, double-entry rules, and financial statement preparation.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 6

    FAKULTI PERAKAUNAN

    UNIVERSITI TEKNOLOGI MARA


    94300, KOTA SAMARAHAN
    ++++++++++++++++++++++++++++++++++++++++++++++

    COURSE : INTRODUCTION TO ACCOUNTING


    CODE : ACC030
    LECTURE : 2 HOURS/WEEK
    TUTORIAL : 1 HOUR/WEEK
    LECTURER :

    COURSE OUTCOMES

    CO1 Differentiate between accounting and book keeping


    CO2 Comprehend the regulatory and conceptual framework of financial reporting
    CO3 Identify various types of organizations and the effects of accounting transactions on the accounting equation
    CO4 Identify the 7 types of specialized journals and prepare the subsidiary ledgers
    CO5 Prepare the financial statements (statement of profit or loss and statement of financial position)

    PROGRAM/LEARNING OUTCOMES

    LO1 Knowledge of discipline areas


    LO2 Practical skills
    LO3 Social skills and responsibilities
    LO4 Value, attitude and professionalism
    LO5 Communication, leadership and team skills
    LO6 Problem solving and scientific skills
    LO7 Information management and life-long learning skills
    LO8 Managerial and entrepreneurial skills

    ACC030/Semakan 2015 Page 1


    LO9 Leadership skills

    CO-LO MATRIX

    LO1 LO2 LO3 LO4 LO5 LO6 LO7 LO8 LO9


    CO1 
    CO2  
    CO3  
    CO4  
    CO5    

    PLAN STRUCTURE

    NO WEEK TOPIC CONTACT LECTURE/TUTORIAL TOPIC CO LO LEARNING ASSESSMENT


    HOURS COVERAGE OUTCOME MODEL

    1 1 Ability to:

     Understand the
    significance
    important of
    adopting OBE for
     Ice breaking. Sharing of
    the course.
     Overview of OBE. materials
    INTRODUCTION 0.5  Recognize THE
     Overview of the course via program
    and Entrance Survey
    lesson plan and syllabus educational information
    contents. objectives
    (PEOs).
     Recognize THE
    program
    outcomes (POs)
     Recognize the

    ACC030/Semakan 2015 Page 2


    course outcomes
    (COs)
     Recognize the
    course topic
    outcomes (TOs.

    2 1 Introduction to 2.5 1.1 Definition of book Able to: Lecture Quiz 1 and
    Book Keeping keeping. and tutorial Final exam
    - explain
    1.2 Book keeping Versus definition and
    Accounting. purpose of book
    keeping
    1.3 Accounting cycle
    - differentiate
    1.4 Various types of
    between book
    business organization
    1.5 (Sole proprietorship, keeping and
    Partnership and accounting
    Company)
    - explain the
    accounting cycle

    - explain the
    various types of
    business

    3 2–3 Conceptual 6 2.1 Users of financial Able to: Lecture Quiz 1 and Final
    framework of statements and tutorial exam
    Financial - Internal users - identify different
    - External users groups of users
    Reporting
    and their use of
    2.2 Objectives of financial

    ACC030/Semakan 2015 Page 3


    statements the financial
    - Business entity statements.
    - Monetary unit
    - Going concern - explain the
    - Accrual-based objectives of
    accounting financial
    - Neutrality
    statements
    - Materiality
    - Comparability
    - explain each
    2.3 Concepts, assumptions concepts,
    and conventions assumptions
    and convention
    2.4 Qualitative of accounting
    characteristics of
    financial statements - explain each
    qualitative
    characteristics
    of financial
    statements

    4 4–5 Accounting 6 3.1 Statement of financial Able to: Lecture Test 1 and Final
    Equation and position format and the and exam
    Accounting classification of items in - identify the tutorials
    it. components in
    Classification
    3.2 Basic accounting the statement of
    equation. financial position
    3.3 Effects of transactions - explain the
    on the basic accounting
    effects of
    equation.
    3.4 Expanded accounting transactions on
    equation the elements of

    ACC030/Semakan 2015 Page 4


    the accounting
    3.5 Effects of transactions equation.
    on the accounting
    equation.

    5 6 Introduction to 3 4.1 Double entry rules Able to use Lecture Test 1 and Final
    Principles of double entry rules and exam
    Double Entry 4.2 Ledger entries to prepare ledger tutorials
    accounts and do
    4.3 Balancing of ledger
    accounts balancing off
    accounts

    6 7 – 11 The Recording 15 5.1 Introduction to source Able to: Lecture Accounting


    Process documents and Simulation and
    - identify types of tutorials Final exam
    5.2 Types of journals: source
    documents
    - Cash receipts
    journal - identify the 8
    - Cash payments
    types of journals
    journal
    - Purchases journal and 3 types of
    - Sales journal ledgers.
    - Return inwards
    journal - record
    - Return outwards transactions in
    journal each specialised
    - General journal journals and
    - Petty cash book ledgers.
    Cash Book (one This sub-topic
    column, two column will not be
    and three column) tested in tests
    ACC030/Semakan 2015 Page 5
    and final exam
    5.3 Types of ledgers
    - Sales ledger
    - Purchases ledger
    - General ledger

    (Exposure on Three
    Column Ledger)

    5.4 Recording process from


    source documents to
    journals and posting to
    respective ledgers.
    8 12-14 Preparation of 9 8.1 Trial balance (pre- Able to prepare Lecture Test 2,
    Trial Balance adjusted) the pre-adjusted and tutorial Accounting
    (pre-adjusted) - Preparation of a trial trial balance and Simulation and
    balance
    and Final final accounts Final exam
    - Purpose of a trial
    Accounts (before balance before
    adjustments) adjustments Exit survey
    - Limitations of a trial
    balance

    8.2 Final accounts


    before adjustments
    - Preparation of
    financial
    statements

    ACC030/Semakan 2015 Page 6

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