Below is the study plan for this semester made specially for my ACC2233 students'.
WEEK
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TOPIC
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WEEK 1
9/7/18 – 13/7/18
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TOPIC
1: THE HISTORY
·
Importance and
uses of accounting history
·
Early history
development of accounting
·
Development of
accounting standard
|
|
TOPIC
2: A CONCEPTUAL FRAMEWORK FOR
FINANCIAL ACCOUNTING
· Definition
of conceptual framework
· The
importance of conceptual framework
· Financial
reporting information
· Objectives
of financial statement
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WEEK 2
16/7/18 – 20/7/18
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TOPIC
2: A CONCEPTUAL FRAMEWORK FOR
FINANCIAL ACCOUNTING
· Users
of financial statements
· Underlying
assumptions
· Qualitative
characteristics of financial information
·
Constraints on relevant and reliable
information
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WEEK 3
23/7/18 – 27/8/18
|
TOPIC
3: INTERNATIONAL ACCOUNTING
·
Definitions of international accounting
·
Determinants of national differences in
international accounting
·
Harmonization of accounting standards
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TOPIC
4: ACCOUNTING STANDARD IN MALAYSIA
·
FRS 101 and FRS i-1 : Presentation of
Financial Statements
|
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WEEK 4
30/8/18 – 3/8/18
|
TOPIC 4: ACCOUNTING STANDARD IN MALAYSIA – cont’
·
FRS 102 : Inventories
·
FRS 108 : Accounting Policies, Changes in
Accounting Estimates and Errors
|
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WEEK 5
6/8/18 – 10/8/18
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TOPIC 4: ACCOUNTING STANDARD IN MALAYSIA – cont’
·
FRS 110 : Events After the Reporting
Period
·
FRS 133 : Earnings Per Share
|
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WEEK 6
13/8/18 – 17/8/18
|
TOPIC 4: ACCOUNTING STANDARD IN MALAYSIA – cont’
·
FRS 137 : Provision for contingent
liabilities and assets
·
FRS 116 : Property, Plant and Equipment
|
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WEEK 7
17/8/18 – 26/8/17
MID-SEMESTER BREAK
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WEEK 8
27/8/18 – 31/8/18
|
TOPIC 4: ACCOUNTING STANDARD IN MALAYSIA– cont’
·
FRS 138 : Intangible Asset
·
FRS 101 and FRS i-1 : Presentation of
Financial Statements
|
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WEEK 9
3/9/18 – 7/9/18
|
TOPIC 4: ACCOUNTING STANDARD IN MALAYSIA– cont’
·
FRS 102 : Inventories
·
FRS 108 : Accounting Policies, Changes in
Accounting Estimates and Errors
|
|
WEEK 10
10/9/18 – 14/9/18
|
TOPIC 4: ACCOUNTING STANDARD IN MALAYSIA– cont’
·
FRS 110 : Events After the Reporting
Period
·
FRS 133 : Earnings Per Share
|
|
WEEK 11
17/9/18 – 21/9/18
|
TOPIC 4: ACCOUNTING STANDARD IN MALAYSIA– cont’
·
FRS 137 : Provision for contingent
liabilities and assets
·
FRS 116 : Property, Plant and Equipment
|
|
WEEK 12
24/9/18 – 28/9/18
|
TOPIC 4: ACCOUNTING STANDARD IN MALAYSIA– cont’
·
FRS 116 : Property, Plant and Equipment
|
|
TOPIC
5:
·
Accounting arrangements
·
Computations of hire purchase interest
|
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WEEK 13
1/10/18 – 5/10/18
|
TOPIC
5:
·
Accounting arrangements
·
Computations of hire purchase interest
·
Accounting treatment
·
Termination of hire purchase agreement
·
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WEEK 14
8/10/18 – 12/10/18
|
TOPIC
5:
·
Computations of hire purchase interest
·
Accounting treatment
·
Termination of hire purchase agreement
|
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WEEK 15
15/10/18 – 19/10/18
|
TOPIC
6: ACCOUNTING FOR BRANCHES
·
Introduction on Autonomous Branch
· Operating
arrangement
· Accounting
arrangement
o
Current accounts
o
Allowance for unrealized profits (AFUP)
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WEEK 16
22/10/18 – 23/10/18
|
TOPIC
6: ACCOUNTING FOR BRANCHES – cont’
· Operating
arrangement
· Accounting
arrangement
o
Current accounts
o
Allowance for unrealized profits (AFUP)
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