ACCOUNTANCY TRAINING AND EDUCATION CENTRE (ATEC)
COURSE OUTLINE
PROGRAMME:
DURATION:
DAY(S):
MODE:
COMPONENT:
LECTURER:
CAMPUS:
Lecture
Number
ACCA
Jul - Dec 2016
Sundays & Wednesdays
Part-Time
ACCA P2 - Corporate Reporting
Mrs. Salisha Mohammed
Champs Fleurs
Lecture Day &
Date
Time
Hrs
Cum
Hrs
Lecture Topic
(s)
3
3
Professional and
Ethical duties P1
No./ Type Important Concepts/ Ideas
of
to know/ Learning
Session
Outcomes
Expected
Reading
Lt
Understand the potential
ethical implications of
managerial decisions in the
context of corporate reports
Chapt 1 & 2
Other
Matters
1
Sund
10-Jul-16
8am to
11am
2
Wed
13-Jul-16
5:00pm 8pm
3
6
Professional and
Ethical duties P2
Lt
Explain the consequences of
unethical conduct when
preparing corporate reports.
Chapt 3
Corporate
Governanc
e
3
Sund
17-Jul-16
8am to
11am
3
9
Prepare reports
relating to
financial
statements.
Lt
Critically evaluate accounting
principles in corporate
reporting.
Chapt 4
Group
work
4
Wed
20-Jul-16
5:00pm 8pm
3
12
Non current
assets
Lt
Apply and discuss the timing of
the recognition of NCA.
Calculate impairment and
revaluation of NCA.
Chapt 4
5
Sund
24-Jul-16
8am to
12pm
4
16
Employee
Benefits and
Income Taxes
Lt
Discuss the treatment of shortChapt 5 & 6
term benefits.
6
Wed
27-Jul-16
5:00pm 8pm
3
19
Leases and
Segment
Reporting
Lt
Explain the treatment of
Finance and Operating leases
within FS
7
Sund
31-Jul-16
8am to
12pm
4
23
Consolidated FS
P1
Lt
Apply the recognition and
measurement criteria in group Chapt 12 &
13
accounts. Calculate goodwill
on consolidation.
8
Wed
3-Aug-16
5:00pm 8pm
3
26
Consolidated FS
P2
Lt
Discuss the reasons behind a
group reorganisation
9
Sund
7-Aug-16
8am to 1pm
5
31
Consolidated FS
P3
Lt
Question Practice
10
Wed
10-Aug-16
5:00pm 8pm
3
34
Question Review
ONLINE
SESSION
Past paper question review
11
Sund
14-Aug-16
8am to
12pm
4
38
Open book Mock
Exam
Lt
Exam with time constraint.
Chapt 11
Questions
Items Due
For Next
Class
Past paper
quest
review
Chapt 1 & 2
Chapt 4
Past paper
quest
review
Past paper
quest
review
IAS 19
IAS 17
Chapt 14 &
15
Chapt 4 & 5
Chapt 11
Past paper
quest
review
Chapt 12 &
13
Past paper
quest
review
Chapt 14
Past paper
quest
review
Chapt 16 &
17
Past paper
quest
review
Topic
Review
Short
Answer
Questions
Review of
answers in
session
Topic Review
Understand not-for-profit, and
public sector entities and
Chapt 20 &
21
transactions within such
entities.
Past paper
quest
review
12
Wed
17-Aug-16
5:00pm 8pm
3
41
Specialised
entities
ONLINE
SESSION
13
Wed
24-Aug-16
5:00pm 8pm
3
44
Entity
reconstructions
Lt
Identify when an entity may no
longer be a going concern.
14
Sund
11-Sep-16
8 am to
1pm
5
49
Topic Review
Lt
Question Practice
15
Sund
18-Sep-16
8 am to
2pm
6
55
Foreign
transactions and
Cash flows
Lt
Outline and apply the
translation of foreign currency
into functional currency
Chapt 16
&17
Past paper
quest
Topic Review
review
16
Sund
25-Sep-16
9 am to
12pm
3
58
Changes in
Accounting
Standards
Apply and discuss the
ONLINE
accounting implications of new
SESSION
accounting standards
Chapt 1
Past paper
quest
review
17
Sund
2-Oct-16
8 am to
2pm
6
64
Topic Review
Lt
Question Practice
18
Sund
9-Oct-16
9 am to
12pm
3
67
Case Study
Analysis
ONLINE
SESSION
Strategy for case study
questions.
20
Sund
16-Oct-16
9 am to
12pm
3
70
Question
Review
Key / Legend
Lt = Lecture
T=Tutorial
Lb = Lab
Group
work
Chapt 19
Case study
Review of exam concerns
EP = Exam Prep
Last Notes: SBCS reserves the right to make changes to the information contained herein. Any changes effected to the information
contained herein will be made known to all students concerned via class announcement. It is thus the responsibility of the student
to attend all classes and to keep abreast of matters should they be absent from any class session. Students are advised and encouraged
to contact their fellow classmates for updates where class sessions have been missed.
Date syllabus last modified: July 2016
Chapt 1