Monday 9 July 2018

ACC2233 - Financial Accounting 3 Study Plan

Assalamualaikum,

Below is the study plan for this semester made specially for my ACC2233 students'.

WEEK
TOPIC





WEEK 1
9/7/18 – 13/7/18
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
·      Financial reporting information
·      Objectives of financial statement
WEEK 2
16/7/18 – 20/7/18

TOPIC 2: A  CONCEPTUAL FRAMEWORK FOR FINANCIAL ACCOUNTING AND REPORTING – cont’
·      Users of financial statements
·      Underlying assumptions
·      Qualitative characteristics of financial information
·         Constraints on relevant and reliable information



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
 TOPIC 4: ACCOUNTING STANDARD IN MALAYSIA
·         FRS 101 and FRS i-1 : Presentation of Financial Statements

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
WEEK 5
6/8/18 – 10/8/18

TOPIC 4: ACCOUNTING STANDARD IN MALAYSIA – cont’
·         FRS 110 : Events After the Reporting Period
·         FRS 133 : Earnings Per Share
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
WEEK 7
17/8/18 – 26/8/17
MID-SEMESTER BREAK
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
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: HIRE PURCHASES AND CREDIT SALES – cont’
·         Accounting arrangements
·         Computations of hire purchase interest
WEEK 13
1/10/18 – 5/10/18
TOPIC 5: HIRE PURCHASES AND CREDIT SALES – cont’
·         Accounting arrangements
·         Computations of hire purchase interest
·         Accounting treatment
·         Termination of hire purchase agreement
·          
WEEK 14
8/10/18 – 12/10/18
TOPIC 5: HIRE PURCHASES AND CREDIT SALES – cont’
·         Computations of hire purchase interest
·         Accounting treatment
·         Termination of hire purchase agreement
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)
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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