LESSON PLAN
COURSE
SEMESTER
LECTURER
TUTORS
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SEM 103 PRINCIPLES OF ACCOUNTING
2020/09
Dr. NIK MOHAMAD ZAKI NIK SALLEH
Dr. MOHD ADHA BIN IBRAHIM
Dr. MUHAMMAD FAIZ BIN AHMAD MIZAN
SALSIAH BINTI MOHD ALI
WEEK
SLOT
TOPICS
WEEK 1
(5/10 – 9/10)
LECTURE
Lecture 1: Introducing Accounting and Financial Statements (Chapter 1)
TUTORIAL
Tutorial 1 Part 1: Intro. Accounting and Financial Statements
WEEK 2
(12/10 – 16/10)
LECTURE
Lecture 2 Part 1: Recording Process – Journal and Ledger (Chapter 2)
TUTORIAL
Tutorial 1 Part 2: Intro. Accounting and Financial Statements
WEEK 3
(19/10 – 23/10)
LECTURE
Lecture 2 Part 2: Recording Process – Trial Balance (Chapter 2)
TUTORIAL
Tutorial 2 Part 1: Journal and Ledger
WEEK 4
(26/10 – 30/10)
LECTURE
Lecture 3: Adjusting entries – Deferrals & Accruals (Chapter 3)
TUTORIAL
Tutorial 2 Part 2: Journal, Ledger, Trial balance
WEEK 5
(2/11– 6/11)
LECTURE
Lecture 4 Part 1: Preparing Financial Statement with no adjustments
TUTORIAL
Tutorial 3: Adjusting entries - Deferrals & Accruals
REMARKS
Public Holiday-Thursday, 29 Oct
ONLINE QUIZ 1 (5%):
Lecture 1 & 2 Part 1
WEEK
SLOT
TOPICS
WEEK 6
(9/11– 13/11)
LECTURE
Lecture 4 Part 2: Financial Statements with adjustments
TUTORIAL
Tutorial 4 Part 1: Financial Statements with no adjustments
WEEK 7
(16/11– 20/11)
LECTURE
Lecture 5: Analysis of Financial Statements
TUTORIAL
Tutorial 4 Part 2: Financial Statements with adjustments
WEEK 8
(23/11– 27/11)
LECTURE
Lecture 6: Bank Reconciliation Statement
TUTORIAL
Tutorial 5: Analysis of Financial Statements
WEEK 9
(30/11 – 4/12)
LECTURE
Lecture 7: Receivables
TUTORIAL
Tutorial 6: Bank Reconciliation Statement
WEEK 10
(7/12 – 11/12)
LECTURE
Lecture 8: Inventories
TUTORIAL
Tutorial 7: Receivables
WEEK 11
(14/12 – 18/12)
LECTURE
Lecture 9: Long-Life Assets
TUTORIAL
Tutorial 8: Inventories
WEEK 12
(21/12 – 25/12)
LECTURE
Lecture :10 Current & Long Term Liabilities
TUTORIAL
Tutorial 9: Long-Life Assets
WEEK 13
(28/10 – 1/1)
LECTURE
Lecture 11: Stockholders’ Equity
TUTORIAL
Tutorial 10: Current & Long Term Liabilities
REMARKS
ONLINE MID TERM EXAM (30%)
Lecture 1 – Lecture 4 Part 2
Public Holiday – Friday, 11 Dec
Public Holiday – Friday, 25 Dec
Public Holiday – Friday, 1 Jan
ONLINE QUIZ 2 (5%):
Lecture 5 & 6
WEEK
SLOT
TOPICS
WEEK 14
(4/1 – 8/1)
LECTURE
Revision 1
TUTORIAL
Tutorial 11: Stockholders’ Equity
WEEK 15
(11/1 – 15/1)
LECTURE
Revision 2 Part 1
TUTORIAL
Revision 2 Part 2
REMARKS
Assessment Methods and Types:
Coursework
 2 Quizzes (5% each)
 Group assignment
 Midterm exam
Final Examination
50%
10%
10%
30%
50%
Main reference:
1. Weygandt, Kimmel and Kieso. (2019). Financial Accounting, IFRS Edition (4th ed). John Wiley & Sons, Inc.