Kau
| | |Course title: Principles of Accounting |
|Instructor: Helmi Boshnak | |English Code no.: ACCT213 |
|Office no. : 3135. Third floor, Faculty of E&A | |Credit Hours: 3 Credits |
|Phone no. : 0590727202 | |Pre requisite Course: ACCT 117 |
|E – mail: aagalmalki@kau.edu.sa | | |
|Office hours: by appointment | | |
|Course Description: |
|This course covers Accounts Receivables and Fixed Assets. It also covers the major characteristics and accounting entries for formation and profit |
|distribution of partnerships and corporations. Financial statements analysis is also included. A classification of manufacturing costs is also covered. |
|Course Objectives: |
|Study accounting for accounts receivables and fixed assets. |
|Analyze record and report transactions for partnerships and corporations. |
|Analyze and interpret financial statements. |
|Summarize and apply financial and managerial accounting terms, concepts and principles |
|Course Outcomes: |
|By the end of this course, students should be able to: |
|Analyze and record account receivables and fixed assets. |
|Recognize company's formation (both partnership and corporation), distribution of their profits as well as Liquidation of partnership. |
|Analyze financial statements and ability to interpret the ratios. |
|Application of managerial accounting terms, concepts and principles |
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|Assessment Methods: |
|1. First Exams :{ Mid- term Exam (20 points); Second Exam (30 points); Final Exam (40 points)} |
|2. Tutoring classes (home works & quizzes) ( 10 points) |
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|Main Reference: |
|Weygandt, Kimmel and Kieso. Accounting Principles, 12th Edition, International Students Version. (John Wiley & Sons, Inc, 2015). |
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|Supplementary Reference: |
|Larson, Wild, and Chiappetta. Fundamental Accounting Principles, (McGraw-Hill, 17ed, 2010). |
|Attendance: |
|Class attendance is very important to achieve the best understanding of the course material since topics are closely related and dependent. Each class |
|benefits from the attendance and participation of all students. Late arrivals are disruptive to the class and show disrespect to those who are on time. |
|Students who miss 25% of term lectures will get a “DN” grade. |
|Attending the Tutorial classes is highly recommended as this will enable you understand the material faster. |
|Minimizing Disruptions: |
|Mobile phones should be turned off during class. You should avoid engaging in side conversations during class. |
|Cheating: |
|Cheating of any form will result in your being assigned an “F” grade for the course. Note that you may not use your mobile phone during lectures and |
|examinations. |
|Examination Absence: |
|If you miss an examination, you will be assigned a grade of “0” for the particular exam. Note that a make-up examination will not be administered. |
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|Acct. 213 Syllabus |
|Chapter |Contents *** |
|CH. 9 |Accounting for Receivables |
|CH. 10 |Plant Assets, Natural Resources, and Intangible Assets |
| |Mid -term Exam. (Covers CHs. 9 and 10) – Date will be determined later on |
|CH. 12 |Accounting for Partnership |
|CH. 13 |Corporations: Organization and Capital Stock Transactions |
|CH. 14 |Corporations: Dividends, Retained Earnings, and Income Reporting |
| |Second Exam. (Covers CHs. 12, 13 and 14) – Date will be determined later on |
|CH. 18 |Financial Statement Analysis |
|CH. 19 |Managerial Accounting |
| |Final Exam. (Comprehensive; Covers CHs. 18, 19 and previous chapters), Date will be determined later on. |
*** Whole Chapters and appendices are prescribed curriculum except IFRS.
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King Abdulaziz University
Faculty of Economics & administration
Accounting Department
Second Semester (2017-18)
Accounting 213
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