We are here to help point you in the
right direction.
Lets get started!!!
Myself:

 Dr. Mohammad Delwar Hussain
 Doctor of Philosophy (PhD) from School of
Business Innovation and Technopreneurship,
Universiti Malaysia Perlis (UniMAP), Malaysia.
 Assistant Professor, Green Business School
 Research Fellow, Accounting Research Institute
(ARI), Universiti Teknologi MARA, 40450 Shah
Alam, Selangor, Malaysia.
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Tell me about yourself:
 Your name

 Home district
 Hobby
 Dream
 What is your expectation from this course?
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What is Principles of Accounting?

 Principles of accounting refers to the broad underlying
concepts which guide accountants when preparing financial
statements.
 Principles of accounting can also mean generally accepted
accounting principles (GAAP).
 The official accounting pronouncements issued by the
Financial Accounting Standards Board (FASB) and its
predecessor organizations.
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What is Principles of Accounting? Cont.…

 It can also refer to the basic or fundamental accounting
principles, such as:
 cost principles,
going concern principles,
 matching principles,
economic entity principles,
 full disclosure principles,
and so on. In this context,
 materiality principles,
 Principles of accounting refers to the broad underlying concepts
which guide accountants when preparing financial statements.
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Specific Learning Outcomes

 Describe the system of accounting standards and principles.
 Demonstrate accrual method of accounting & accounting cycle.
 Prepare a balance sheet, income statement, statement of changes.
 Identify the objectives and procedures of internal control.
 Account for short term investments, receivables, etc.
 Account for the purchase, depreciation, and de-recognition of
tangible and intangible long-term assets.
 Analyse financial statements, utilizing horizontal and vertical
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analysis and ratio analysis.
Course Evaluation

Tasks
Class Attendance
Class Test
Assignments (Class/Home work)
Individual Presentation
Mid-term Examination (15 + 15)
Final Examination (15 + 20)
Total
Weight
05%
10%
10%
10%
30%
35%
100%
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Class Representative

1. Fatin Noor Keya: 192006005
Responsibility:
i)
ii)
Create a Facebook Messenger Group: BUS 103 (Fall
2020)
Coordinate with Course Teacher on behalf of students
problems.
2. Faiyaz Haque: 202006003
3. Muntasir Mamun Ocean: 202906001
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