Course Profiles of BBA Courses – East West University 2023
ACT 101: Financial Accounting
This course aims to disseminate accounting and reporting fundamentals to the beginners. Upon the
completion of the course, the participants are expected to be expert in drafting financial statements
independently with the style of reading financial statements and the regulatory (national and
international) requirements. The course includes the chapters titled introduction, users and branches of
accounting, conceptual framework of accounting, generally accepted accounting principle, institutional
framework, financial statements, accounting cycle, measuring and recording business transaction,
concept of adjusting and closing entries, worksheet, accounting for merchandising operations,
accounting information systems, internal control and cash, accounting for receivables, and inventories,
plant assets – natural resources and intangible assets and accounting for depreciation.
Credits: 3; Prerequisite: BUS 101
ACT 201: Management Accounting
This course provides an introduction to various management accounting concepts and techniques and
also emphasizes the need of management accounting in the decision-making process. The course
includes the following topics: Introduction to management accounting, managerial accounting and the
business environment, cost terms, concepts and classification, job order costing, process costing, cost
behavior analysis and use, cost-volume-profit relationships and break-even analysis, absorption costing
and variable costing, profit planning, standard costing and the balance scorecard, flexible budgets and
overhead analysis.
Credits: 3; Prerequisite: ACT 101