ACC 2233 - Course Assessment Schedule

Assalamualaikum students,

As promised, below is the course schedule for your subject for this semester. Remember the important dates for your perusal.

Methods		Percentage
Formative  (50%)	Quizzes (3 Quizzes)	10%
	Exercises (3 Exercises)	10%
	Group Assignment (1 Assignment)	15%
	Presentation	15%
Summative (50%)	Final Examination	50%
Total		100%

WEEK	TOPIC
WEEK 1 9/4/18 – 12/4/18	TOPIC 1:  THE HISTORY AND DEVELOPMENT OF ACCOUNTING ·         Importance and uses of accounting history  ·         Early history development of accounting ·         Development of accounting standard
	TOPIC 2: A  CONCEPTUAL FRAMEWORK FOR FINANCIAL ACCOUNTING AND REPORTING ·       Definition of conceptual framework ·       The importance of conceptual framework o  Financial reporting information o  Objectives of financial statement o  Users of financial statements o  Underlying assumptions o  Qualitative characteristics of financial information Constraints on relevant and reliable information
WEEK 2 16/4/18 – 19/4/18	TOPIC 3: INTERNATIONAL ACCOUNTING ·         Definitions of international accounting ·         Determinants of national differences in international accounting ·         Harmonization of accounting standards
	TOPIC 4: ACCOUNTING STANDARD IN MALAYSIA ·      FRS 101 and FRS i-1 : Presentation of Financial Statements ·      FRS 102 : Inventories
WEEK 3 23/4/18 – 26/4/18	TOPIC 4: ACCOUNTING STANDARD IN MALAYSIA – cont’ ·         FRS 108 : Accounting Policies, Changes in Accounting Estimates and Errors ·         FRS 110 : Events After the Reporting Period ·         FRS 133 : Earnings Per Share
WEEK 4 30/4/18 – 3/5/18	TOPIC 4: ACCOUNTING STANDARD IN MALAYSIA – cont’ ·       FRS 137 : Provision for contingent liabilities and assets ·      FRS 116 : Property, Plant and Equipment ·      FRS 138 : Intangible Asset

WEEK 5 7/5/18 – 10/5/18	TOPIC 4: ACCOUNTING STANDARD IN MALAYSIA – cont’ ·      FRS 138 : Intangible Asset
	TOPIC 5: HIRE PURCHASES AND CREDIT SALES ·         Accounting arrangements
WEEK 6 14/5/18 – 17/5/18	TOPIC 5: HIRE PURCHASES AND CREDIT SALES – cont’ ·      Accounting arrangements ·      Computations of hire purchase interest ·      Accounting treatment ·      Termination of hire purchase agreement
WEEK 7 21/5/18 – 24/5/18	TOPIC 5: HIRE PURCHASES AND CREDIT SALES – cont’ ·         Computations of hire purchase interest ·         Accounting treatment ·         Termination of hire purchase agreement
	TOPIC 6: ACCOUNTING FOR BRANCHES ·         Introduction on Autonomous Branch ·      Operating arrangement ·      Accounting arrangement o    Current accounts o    Allowance for unrealized profits (AFUP)
WEEK 8 28/5/18 – 28/5/18	TOPIC 6: ACCOUNTING FOR BRANCHES – cont’ ·      Operating arrangement ·      Accounting arrangement o    Current accounts o    Allowance for unrealized profits (AFUP)