NATIONAL ECONOMICS UNIVERSITY
SCHOOL OF ADVANCED EDUCATIONAL PROGRAMS
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
SYLLABUS
1. GENERAL INFORMATION
- Title: INTRODUCTORY ACCOUNTING II
- Course number: ACCT 212
- Professional Education courses
- Units: 3 credits
+ Theoretical hours: 33 hours
+ Practical hours: 12 hours
- Prerequisite: Introductory Accounting I
- Program: Advanced Finance
2. LECTURER’S INFORMATION
Full name: Pham Thi Bich Chi
Tittle: Associate Professor, Ph.D.
Address: Room 211, A1 Building, NEU
Phone number: (+84) 988834889
Email: chipb@neu.edu.vn
Faculty/ Institute: Department of Finance and Accounting - NEU
Full name: Nguyen Huu Anh
Tittle: Professor, Ph.D.
Address: Room1113, A1 Building, NEU
Phone number: (+84) 906163535
Email: anhnh@neu.edu.vn
Faculty/ Institute: School of Accounting and Auditing - NEU
Full name: Nguyen Thanh Hieu
Tittle: Associate Professor, Ph.D.
Address: Room1114, A1 Building, NEU
Phone number: (+84) 983665165
Email: hieuketoan@neu.edu.vn
Faculty/ Institute: School of Accounting and Auditing - NEU
3. COURSE DESCRIPTIONS
Course coverage will include an in-depth review of the financial accounting and accounting
standards, conceptual framework for financial reporting, the accounting information system, and
some issues related to the financial statements such as income statement, balance sheet and
statement of cash flow. The course will place emphasis on accounting and the time of money,
cash and receivables, valuation of inventories, acquisition and disposition of property, plant and
1
equipment.
Main topics will be covered as follows:
Chapter 1: Financial Accounting and Accounting Standards
Chapter 2: Conceptual Framework for Financial Reporting
Chapter 3: The Accounting Information System
Chapter 4: Income Statement and Related Information
Chapter 5: Balance Sheet and Statement of Cash Flows
Chapter 6: Accounting and the Time Value of Money
Chapter 7: Cash and Receivables
Chapter 8: Valuation of Inventories: A Cost-Basis Approach
Chapter 9: Inventories: Additional Valuation Issues
Chapter 10: Acquisition and Disposition of Property, Plant, and Equipment
Chapter 11: Intangible Assets
4. LEARNING RESOURCES
4.1. Course books:
1. Intermediate Accounting 17e (17th edition). Donald E. Kieso, Jerry J. Weygandt, & Terry D.
Warfield. Wiley & Sons Inc.
4.2. Reference books:
1.
Financial Accounting: Exam Questions and Explanations, A Supplemental Text.
Irvin N. Gleim & Williams A. Collins 13e (May 2007), ISBN: 978-1581945751.
2.
Intermediate Accounting, 7th ed, Spiceland, Sepe & Nelson, 2013.
3.
Suggested Additional Readings and Library Resources: Effective Writing: Handbook for
Accountants, 9th ed.,2012, May & May, Prentice Hall.
4.
Various business & accounting journal articles (available in the library and online) and
data bases for financial reporting will also be assigned during the course for discussion or to
assist with projects. The Wall Street Journal provides timely articles on many of the topics that
are discussed in class.
5.
NEU’s eBooks and documents at http://lic.neu.edu.vn:2048/menu: Emerald Insight, IG
6.
Publishing eBook and ProQuest Central
NEU’s eBooks and documents at http://aep.neu.edu.vn:2048/menu
5. COURSE GOALS
Course is designed to familiarize students with the intermediate accounting. The course objective
is to provide prospective users of financial information with an understanding of financial
accounting issues. In fulfilling this objective, the course focuses on developing technical skills to
apply accounting procedures and rules in order to develop an understanding of how economic
events are recorded in the financial statements. In addition, it focuses on preparing and
2
interpreting financial statements. Therefore, this course will develop the student’s knowledge of
both preparation and use of financial statements as they relate to the fields of accounting.
Table 1: Course goals
Course
Goal
Description
[1]
[2]
Programme Qualification
Learning
Level
Outcomes
[3]
[4]
Introduce Financial accounting and accounting
G1/CLO1 standards as well as conceptual Frame work for
financial reporting
PLO 1.1.2
Prepare financial reportings: Income statement and
PLO 1.1.2
IV
PLO 1.1.3
IV
G4/CLO4 Accounting for cash & receivables
PLO 1.1.3
IV
G5/CLO5 Accounting for Inventory
PLO 1.1.3
IV
G6/CLO6 Accounting for Property, Plant and Equipment
PLO 1.1.3
IV
PLO 1.1.3
IV
G2/CLO2
G3/CLO3
G7/CLO7
III
balance sheets and cash flows statements
Identify accounting topics where the time value of
money is relevant and solve time value of money
Solve Depreciation, Impairments, and Depletion
7. COURSE LEARNING OUTCOMES
Table 2: Course Learning Outcomes
PLOs
Rubric
criteria (RC)
Course
learning
outcome
Descriptions
3
Bloom’s Level of
competence
(CLOs)
[1]
[2]
PLO
1.1.2
RC1.1.2.1
(CLO 1 )
Chapter 1 +
2+3
[3]
CLO
1.1.2.1.1.1
CLO
1.1.2.1.1.2
[5]
Explain the need for
accounting standards.
II
Identify the major policysetting bodies and their role
in the standard-setting
process
II
CLO
1.1.2.1.1.4
Identify the major financial
statements and other means of II
financial reporting
Identify the qualitative
characteristics of accounting
II
information.
CLO
1.1.2.1.1.5
Define the basic elements of
financial statements.
RC 1.1.2.1
CLO
Understand
the
(CLO 2)
1.1.2.1.2.1
limitations
of
CLO
1.1.2.1.1.3
PLO
1.1.2
[4]
Chapter 4+5
uses
an
III
and III
income
statement
CLO
Explain how to report other
comprehensive income
III
Explain the uses and
limitations of a balance sheet
III
III
1.1.2.1.2.4
Understand the usefulness of
the statement of cash flows
CLO
Prepare an income statement
IV
Prepare a retained earnings
statement.
IV
Prepare a classified balance
sheet
IV
Prepare a basic statement of
cash flows.
IV
Identify accounting topics
where the time value of money
III
1.1.2.1.2.2
CLO
1.1.2.1.2.3
CLO
1.1.2.1.2.5
CLO
1.1.2.1.2.6
CLO
1.1.2.1.2.7
CLO
1.1.2.1.2.8
PLO
RC 1.1.3.1
CLO
1.1.3
(CLO 3)
1.1.3.1.3.1
4
Chapter
is relevant.
6
Time Value
CLO
Solve future and present value IV
1.1.3.1.3.2
of 1 problems
CLO
Solve future value of ordinary IV
and annuity due problems.
1.1.3.1.3.3
CLO
1.1.3.1.3.4
CLO
PLO
1.1.3
Solve present value of ordinary IV
and annuity due problems.
1.1.3.1.3.5
Solve present value problems IV
related to deferred annuities
and bonds.
RC 1.1.3.1
CLO
Identify items considered cash
(CLO 4)
1.1.3.1.4.1
III
Chapter 7
A/R
CLO
Indicate how to report cash and III
1.1.3.1.4.2
related items
CLO
Explain
accounting
1.1.3.1.4.3
related
to
issues III
recognition
of
accounts receivable
CLO
PLO
1.1.3
1.1.3.1.4.4
Explain accounting issues
related to recognition and
valuation of notes receivable.
CLO
1.1.3.1.4.5
Indicate allowance for doubtful IV
accounts
CLO
1.1.3.1.4.6
Explain accounting issues IV
related to disposition of
accounts and notes receivable
CLO
1.1.3.1.4.7
Describe how to report and IV
analyze receivables
RC 1.1.3.1
CLO
(CLO 5)
1.1.3.1.5.1
Chapter
8,9
Inventory
Identify major classifications
of inventory.
III
III
CLO
1.1.3.1.5.2
Distinguish between perpetual III
and periodic inventory systems
CLO
Understand
1.1.3.1.5.3
include as inventory cost
5
the
items
to III
CLO
1.1.3.1.5.4
Describe and compare the cost III
flow assumptions used to
account for inventories
PLO
1.1.3
RC 1.1.3.1
(CLO 6)
CLO
1.1.3.1.5.5
Describe and apply the lower- III
of-cost-or-market rule
CLO
1.1.3.1.5.6
Explain when companies value III
inventories at net realizable
value
CLO
1.1.3.1.5.7
Explain when companies use III
the relative sales value method
to value inventories
CLO
1.1.3.1.5.8
Determine ending inventory by IV
applying the gross profit
method
CLO
1.1.3.1.5.9
Determine ending inventory by
applying the retail inventory
method.
CLO
1.1.3.1.5.10
Explain how to report and IV
analyze inventory
CLO
1.1.3.1.6.1
Describe property, plant, and
equipment.
III
CLO
1.1.3.1.6.2
Identify the costs to include in
initial valuation of property,
plant, and equipment.
III
CLO
1.1.3.1.6.3
Describe the accounting
problems associated with selfconstructed assets
III
CLO
1.1.3.1.6.4
Describe the accounting
problems associated with
interest capitalization.
III
CLO
1.1.3.1.6.5
Understand accounting issues
related to acquiring and
valuing plant assets.
III
CLO
1.1.3.1.6.6
Describe the accounting
treatment for costs subsequent
to acquisition.
IV
CLO
1.1.3.1.6.7
Describe the accounting
treatment for the disposal of
property, plant, and equipment.
IV
IV
Chapter 10 +
11
6
PLO
1.1.3
RC 1.1.3.1
(CLO 7)
CLO
1.1.3.1.7.1
Explain the concept of
depreciation
III
CLO
1.1.3.1.7.2
Identify the factors involved in
the depreciation process
III
CLO
1.1.3.1.7.3
Compare activity, straight-line, III
and decreasing-charge methods
of depreciation.
CLO
1.1.3.1.7.4
Explain special depreciation
methods.
IV
CLO
1.1.3.1.7.5
Explain the accounting issues
related to asset impairment.
IV
CLO
1.1.3.1.7.6
Explain the accounting
procedures for depletion of
natural resources.
IV
CLO
1.1.3.1.7.7
Explain how to report and
analyze property, plant,
equipment, and natural
resources.
IV
Depreciation
7. COURSE ASSESSMENT
Assessm
ent
methods
Assessment
[1]
[2]
Check
attendant
indicators
Rubric
Description
Course Learning
Outcome
Time
Percentage
(%)
[3]
[4]
[5]
[6]
[7]
RC 1.1.2.1
RC 1.1.2.1
CLO 1.1.2.1.1.1
RC 1.1.3.1
Understand
the theory
and practice
of financial
management
and
corporate
finance.
CLO 1.1.2.1.1.2
Week
1Week
15
10%
(RC)
Active in
class
Class
Particip
ation
Rubric
Criteria
Check
homework
etc.
CLO 1.1.2.1.1.3
CLO 1.1.2.1.1.4
CLO 1.1.2.1.1.5
CLO 1.1.2.1.2.1
CLO 1.1.2.1.2.2
CLO 1.1.2.1.2.3
CLO 1.1.2.1.2.4
RC 1.1.3.1
CLO 1.1.2.1.2.5
Integrate
this
functional
CLO 1.1.2.1.2.6
CLO 1.1.2.1.2.7
7
Assessm
ent
methods
Assessment
indicators
Rubric
Criteria
(RC)
Rubric
Description
Course Learning
Outcome
knowledge
in order to
identify
companies'
financial
problems
and the root
cause of the
problems.
CLO 1.1.2.1.2.8
CLO 1.1.3.1.3.1
CLO 1.1.3.1.3.2
CLO 1.1.3.1.3.3
CLO 1.1.3.1.3.4
CLO 1.1.3.1.3.5
CLO 1.1.3.1.4.1
CLO 1.1.3.1.4.2
CLO 1.1.3.1.4.3
CLO 1.1.3.1.4.4
CLO 1.1.3.1.4.5
CLO 1.1.3.1.4.6
CLO 1.1.3.1.4.7
CLO 1.1.3.1.5.1
CLO 1.1.3.1.5.2
CLO 1.1.3.1.5.3
CLO 1.1.3.1.5.4
CLO 1.1.3.1.5.5
CLO 1.1.3.1.5.6
CLO 1.1.3.1.5.7
CLO 1.1.3.1.5.8
CLO 1.1.3.1.5.9
CLO 1.1.3.1.5.10
CLO 1.1.3.1.6.1
CLO 1.1.3.1.6.2
CLO 1.1.3.1.6.3
CLO 1.1.3.1.6.4
CLO 1.1.3.1.6.5
CLO 1.1.3.1.6.6
CLO 1.1.3.1.6.7
CLO 1.1.3.1.7.1
CLO 1.1.3.1.7.2
CLO 1.1.3.1.7.3
8
Time
Percentage
(%)
Assessm
ent
methods
Assessment
indicators
Rubric
Criteria
(RC)
Rubric
Description
Course Learning
Outcome
Time
Percentage
(%)
Week
7
20%
Week
15
20%
CLO 1.1.3.1.7.4
CLO 1.1.3.1.7.5
CLO 1.1.3.1.7.6
CLO 1.1.3.1.7.7
RC 1.1.2.1
Understand
the theory
and practice
of financial
management
and
corporate
finance.
Closedbook Test 1
Test 1
Short
exercises
and
Problem
solving
questions.
Test 2
CLO 1.1.2.1.1.2
CLO 1.1.2.1.1.3
CLO 1.1.2.1.1.4
CLO 1.1.2.1.1.5
CLO 1.1.2.1.2.1
CLO 1.1.2.1.2.2
CLO 1.1.2.1.2.3
RC 1.1.2.1
RC 1.1.3.1
Closedbook Test 2
Short
exercises
and
Problem
solving
questions.
CLO 1.1.2.1.1.1
RC 1.1.2.1
RC 1.1.3.1
RC 1.1.3.1
CLO 1.1.2.1.2.4
Integrate
this
functional
knowledge
in order to
identify
companies'
financial
problems
and the root
cause of the
problems.
CLO 1.1.2.1.2.5
RC 1.1.2.1
CLO 1.1.3.1.4.1
Understand
the theory
and practice
of financial
management
and
corporate
finance.
CLO 1.1.2.1.2.6
CLO 1.1.2.1.2.7
CLO 1.1.2.1.2.8
CLO 1.1.3.1.3.1
CLO 1.1.3.1.3.2
CLO 1.1.3.1.3.3
CLO 1.1.3.1.3.4
CLO 1.1.3.1.3.5
CLO 1.1.3.1.4.2
CLO 1.1.3.1.4.3
CLO 1.1.3.1.4.4
CLO 1.1.3.1.4.5
CLO 1.1.3.1.4.6
CLO 1.1.3.1.4.7
CLO 1.1.3.1.5.1
9
Assessm
ent
methods
Assessment
indicators
Rubric
Criteria
(RC)
Rubric
Description
Course Learning
Outcome
RC 1.1.3.1
CLO 1.1.3.1.5.2
Integrate
this
functional
knowledge
in order to
identify
companies'
financial
problems
and the root
cause of the
problems.
CLO 1.1.3.1.5.3
Time
Percentage
(%)
Week
16
50%
CLO 1.1.3.1.5.4
CLO 1.1.3.1.5.5
CLO 1.1.3.1.5.6
CLO 1.1.3.1.5.7
CLO 1.1.3.1.5.8
CLO 1.1.3.1.5.9
CLO 1.1.3.1.5.10
CLO 1.1.3.1.6.1
CLO 1.1.3.1.6.2
CLO 1.1.3.1.6.3
CLO 1.1.3.1.6.4
CLO 1.1.3.1.6.5
CLO 1.1.3.1.6.6
CLO 1.1.3.1.6.7
CLO 1.1.3.1.7.1
CLO 1.1.3.1.7.2
CLO 1.1.3.1.7.3
CLO 1.1.3.1.7.4
CLO 1.1.3.1.7.5
CLO 1.1.3.1.7.6
CLO 1.1.3.1.7.7
Closedbook
Final
Exam
Short
exercises
and
Problem
solving
questions.
RC 1.1.2.1
RC 1.1.3.1
RC 1.1.2.1
CLO 1.1.2.1.1.1
Understand
the theory
and practice
of financial
management
and
corporate
finance.
CLO 1.1.2.1.1.2
RC 1.1.3.1
CLO 1.1.2.1.1.3
CLO 1.1.2.1.1.4
CLO 1.1.2.1.1.5
CLO 1.1.2.1.2.1
CLO 1.1.2.1.2.2
CLO 1.1.2.1.2.3
CLO 1.1.2.1.2.4
CLO 1.1.2.1.2.5
Integrate
10
Assessm
ent
methods
Assessment
indicators
Rubric
Criteria
(RC)
Rubric
Description
Course Learning
Outcome
this
functional
knowledge
in order to
identify
companies'
financial
problems
and the root
cause of the
problems.
CLO 1.1.2.1.2.6
CLO 1.1.2.1.2.7
CLO 1.1.2.1.2.8
CLO 1.1.3.1.3.1
CLO 1.1.3.1.3.2
CLO 1.1.3.1.3.3
CLO 1.1.3.1.3.4
CLO 1.1.3.1.3.5
CLO 1.1.3.1.4.1
CLO 1.1.3.1.4.2
CLO 1.1.3.1.4.3
CLO 1.1.3.1.4.4
CLO 1.1.3.1.4.5
CLO 1.1.3.1.4.6
CLO 1.1.3.1.4.7
CLO 1.1.3.1.5.1
CLO 1.1.3.1.5.2
CLO 1.1.3.1.5.3
CLO 1.1.3.1.5.4
CLO 1.1.3.1.5.5
CLO 1.1.3.1.5.6
CLO 1.1.3.1.5.7
CLO 1.1.3.1.5.8
CLO 1.1.3.1.5.9
CLO 1.1.3.1.5.10
CLO 1.1.3.1.6.1
CLO 1.1.3.1.6.2
CLO 1.1.3.1.6.3
CLO 1.1.3.1.6.4
CLO 1.1.3.1.6.5
CLO 1.1.3.1.6.6
CLO 1.1.3.1.6.7
CLO 1.1.3.1.7.1
11
Time
Percentage
(%)
Assessm
ent
methods
Assessment
Rubric
Criteria
indicators
(RC)
Rubric
Description
Course Learning
Outcome
Time
Percentage
(%)
CLO 1.1.3.1.7.2
CLO 1.1.3.1.7.3
CLO 1.1.3.1.7.4
CLO 1.1.3.1.7.5
CLO 1.1.3.1.7.6
CLO 1.1.3.1.7.7
8. LESSON PLAN
8.1 Theoretical Teaching
Table 4: Lesson plan (Theoretical Teaching)
Week
Rubric
Criteria
(RC)
Topic/Content
[1]
[2]
RC
1.1.2.1
Chapter
#1
#2
#3
CLO 1.1.2.1.1.2
1:
Financial
Accounting
Accounting
Standards
2: RC
Conceptual
1.1.2.1
Framework
for
Financial Reporting
CLO 1.1.2.1.1.3
Chapter
CLO 1.1.2.1.1.3
3:
The RC
Accounting
1.1.2.1
Information System
Learning/Teaching
Activities
Assessement
Methods
[4]
[5]
Textbook, chapter 1 Questions &
Read carefully the discussion
syllabus provided +
Lecturer
will
provide
teaching
materials and deliver
main contents of
chapter.
Students might be
required to discuss
or give questions to
lecturer.
and
Chapter
#1
Course
Learning
Outcome
(CLOs)
[3]
CLO 1.1.2.1.1.1
CLO 1.1.2.1.1.4
CLO 1.1.2.1.1.5
CLO 1.1.2.1.1.4
CLO 1.1.2.1.1.5
Exercise of Chapter
Textbook, chapter 2 Questions &
Read carefully the discussion
syllabus provided +
Discussion
Textbook, chapter 3 Questions &
Read carefully the discussion
syllabus provided +
Discussion
Exercise
12
of
1,2,3
Chapter
1:
Question 1, 2, 8, 9,
12, 14
Exercise of
Chapter 2: E 2-1,
2-2, 2-4, 2-5, 2-6, 27
Chapter 4: Income RC
Statement
and 1.1.2.1
Related Information
CLO 1.1.2.1.2.1
CLO 1.1.2.1.2.2
CLO 1.1.2.1.2.3
CLO 1.1.2.1.2.4
CLO 1.1.2.1.2.5
#4
CLO 1.1.2.1.2.6
CLO 1.1.2.1.2.7
CLO 1.1.2.1.2.8
Textbook, chapter 4 Questions &
Read carefully the discussion
syllabus provided
Lecturer
will
provide
teaching
materials and deliver
main contents of
chapter.
Students might be
required to discuss
or give questions to
lecturer.
5: RC
Balance Sheet and 1.1.2.1
Statement of Cash
Flows
Chapter
CLO 1.1.2.1.2.1
CLO 1.1.2.1.2.2
CLO 1.1.2.1.2.3
CLO 1.1.2.1.2.4
CLO 1.1.2.1.2.5
#5
CLO 1.1.2.1.2.6
CLO 1.1.2.1.2.7
CLO 1.1.2.1.2.8
Textbook, chapter 5 Questions &
Read carefully the discussion
syllabus provided
Lecturer
will
provide
teaching
materials and deliver
main contents of
chapter.
Students might be
required to discuss
or give questions to
lecturer.
Exercise of Chapter
4,5
#6
CLO 1.1.2.1.2.1
CLO 1.1.2.1.2.2
CLO 1.1.2.1.2.3
CLO 1.1.2.1.2.4
CLO 1.1.2.1.2.5
CLO 1.1.2.1.2.6
CLO 1.1.2.1.2.7
CLO 1.1.2.1.2.8
13
Exercise of
Chapter 4: E 4.2,
4.5, 4.6, 4.8, 4.12,
4.14.
P 4.3, 4.4
Exercise
of
Chapter 5: E 5-3,
5-5, 5-12, 5-16.
P 5-2, 5-3
Test 1
Chapter 1,2,3,4,5
CLO 1.1.2.1.1.1
Closed book
In-class Test
CLO 1.1.2.1.1.2
CLO 1.1.2.1.1.3
CLO 1.1.2.1.1.4
CLO 1.1.2.1.1.5
CLO 1.1.2.1.2.1
CLO 1.1.2.1.2.2
#7
CLO 1.1.2.1.2.3
CLO 1.1.2.1.2.4
CLO 1.1.2.1.2.5
CLO 1.1.2.1.2.6
CLO 1.1.2.1.2.7
CLO 1.1.2.1.2.8
Chapter
6: RC
Accounting and the 1.1.3.1
Time
Value
of
Money
CLO 1.1.3.1.3.1
CLO 1.1.3.1.3.2
CLO 1.1.3.1.3.3
CLO 1.1.3.1.3.4
CLO 1.1.3.1.3.5
#8
Textbook, chapter 6 Questions &
Read carefully the discussion
syllabus provided
Lecturer
will
provide
teaching
materials and deliver
main contents of
chapter.
Students might be
required to discuss
or give questions to
lecturer.
Exercise of Chaper
6: E 6-4, 6-7, 6-15.
P 6-5, 6-8.
Chapter 7: Cash and RC
1.1.3.1
Receivables
CLO 1.1.3.1.4.6
Textbook, chapter 7 Questions &
Read carefully the discussion
syllabus provided
Lecturer
will
provide
teaching
materials and deliver
main contents of
CLO 1.1.3.1.4.7
chapter.
CLO 1.1.3.1.4.1
CLO 1.1.3.1.4.2
CLO 1.1.3.1.4.3
#9
CLO 1.1.3.1.4.4
CLO 1.1.3.1.4.5
14
Students might be
required to discuss
or give questions to
lecturer.
Exercise Chapter
7:
E 7-1, 7-5, 7-7, 711, 7-14
P 7-6, 7-9
Chapter 8: Valuation RC
of Inventories: A 1.1.3.1
Cost-Basis
Approach
CLO 1.1.3.1.5.1
CLO 1.1.3.1.5.2
CLO 1.1.3.1.5.3
CLO 1.1.3.1.5.4
CLO 1.1.3.1.5.5
#10
CLO 1.1.3.1.5.6
CLO 1.1.3.1.5.7
CLO 1.1.3.1.5.8
CLO 1.1.3.1.5.9
Textbook, chapter 8 Questions &
Read carefully the discussion
syllabus provided +
Discussion
Exercise
of
Chapter 8: E 8-1,
8-2, 8-4, 8-6, 8-13,
8-17, 8-23.
P 8-3, 8-5, 8-8
CLO 1.1.3.1.5.10
Chapter
Inventories:
Additional
Valuation Issues
9: RC
1.1.3.1
CLO 1.1.3.1.5.1
CLO 1.1.3.1.5.2
CLO 1.1.3.1.5.3
CLO 1.1.3.1.5.4
CLO 1.1.3.1.5.5
#11
CLO 1.1.3.1.5.6
CLO 1.1.3.1.5.7
CLO 1.1.3.1.5.8
Textbook, chapter 9 Questions &
Read carefully the discussion
syllabus provided +
Discussion
Exercise
of
Chapter 9: E 9-2,
9-4, 9-6, 9-7, 9-9, 912, 9-15, 9-19.
P 9-3, 9-7, 9-8
CLO 1.1.3.1.5.9
CLO 1.1.3.1.5.10
Chapter
#12
10: RC
and 1.1.3.1
Acquisition
Disposition
of
Property, Plant, and
Equipment
CLO 1.1.3.1.6.1
CLO 1.1.3.1.6.2
CLO 1.1.3.1.6.3
CLO 1.1.3.1.6.4
CLO 1.1.3.1.6.5
15
Textbook, chapter Questions &
10
discussion
Read carefully the
syllabus provided +
Discussion
Exercise of
CLO 1.1.3.1.6.6
CLO 1.1.3.1.6.7
Chapter 10: E 7, 9,
11, 12, 13
CLO 1.1.3.1.7.1
P 2, 3, 6, 8, 9, 10
CLO 1.1.3.1.7.2
CLO 1.1.3.1.7.3
CLO 1.1.3.1.7.4
CLO 1.1.3.1.7.5
CLO 1.1.3.1.7.6
CLO 1.1.3.1.7.7
11: RC
1.1.3.1
Intangible Assets
Chapter
CLO 1.1.3.1.6.1
CLO 1.1.3.1.6.2
CLO 1.1.3.1.6.3
CLO 1.1.3.1.6.4
CLO 1.1.3.1.6.5
CLO 1.1.3.1.6.6
CLO 1.1.3.1.6.7
CLO 1.1.3.1.7.1
#13
CLO 1.1.3.1.7.2
CLO 1.1.3.1.7.3
CLO 1.1.3.1.7.4
CLO 1.1.3.1.7.5
CLO 1.1.3.1.7.6
CLO 1.1.3.1.7.7
Revision Chapter RC
1.1.2.1
1 - 11
RC
1.1.3.1
CLO 1.1.2.1.1.1
CLO 1.1.2.1.1.2
CLO 1.1.2.1.1.3
CLO 1.1.2.1.1.4
CLO 1.1.2.1.1.5
#14
CLO 1.1.2.1.2.1
CLO 1.1.2.1.2.2
CLO 1.1.2.1.2.3
CLO 1.1.2.1.2.4
CLO 1.1.2.1.2.5
CLO 1.1.2.1.2.6
16
Textbook, chapter Questions &
11
discussion
Read carefully the
syllabus provided.
Lecturer
will
provide
teaching
materials and deliver
main contents of
chapter.
Students might be
required to discuss
or give questions to
lecturer.
Exercise
of
Chapter 11: E 5, 6,
11, 12, 13
P 2, 3
Exercise Chapter
7:
E 7-1, 7-5, 7-7, 711, 7-14
P 7-6, 7-9
Exercise
of
Chapter 8: E 8-1,
8-2, 8-4, 8-6, 8-13,
8-17, 8-23.
P 8-3, 8-5, 8-8
Exercise
of
Chapter 9: E 9-2,
9-4, 9-6, 9-7, 9-9, 912, 9-15, 9-19.
CLO 1.1.2.1.2.7
P 9-3, 9-7, 9-8
CLO 1.1.2.1.2.8
Exercise of
Chapter 10: E 7, 9,
11, 12, 13
P 2, 3, 6, 8, 9, 10
CLO 1.1.3.1.3.1
CLO 1.1.3.1.3.2
CLO 1.1.3.1.3.3
CLO 1.1.3.1.3.4
CLO 1.1.3.1.3.5
CLO 1.1.3.1.4.1
CLO 1.1.3.1.4.2
CLO 1.1.3.1.4.3
CLO 1.1.3.1.4.4
CLO 1.1.3.1.4.5
CLO 1.1.3.1.4.6
CLO 1.1.3.1.4.7
CLO 1.1.3.1.5.1
CLO 1.1.3.1.5.2
CLO 1.1.3.1.5.3
CLO 1.1.3.1.5.4
CLO 1.1.3.1.5.5
CLO 1.1.3.1.5.6
CLO 1.1.3.1.5.7
CLO 1.1.3.1.5.8
CLO 1.1.3.1.5.9
CLO 1.1.3.1.5.10
CLO 1.1.3.1.6.1
CLO 1.1.3.1.6.2
CLO 1.1.3.1.6.3
CLO 1.1.3.1.6.4
CLO 1.1.3.1.6.5
CLO 1.1.3.1.6.6
CLO 1.1.3.1.6.7
CLO 1.1.3.1.7.1
CLO 1.1.3.1.7.2
CLO 1.1.3.1.7.3
CLO 1.1.3.1.7.4
CLO 1.1.3.1.7.5
17
Exercise
of
Chapter 11: E 5, 6,
11, 12, 13
P 2, 3
CLO 1.1.3.1.7.6
CLO 1.1.3.1.7.7
Test 2
Chapter
6,7,8,9,10,11
RC
1.1.3.1
CLO 1.1.3.1.3.1
CLO 1.1.3.1.3.2
CLO 1.1.3.1.3.3
CLO 1.1.3.1.3.4
CLO 1.1.3.1.3.5
CLO 1.1.3.1.4.1
CLO 1.1.3.1.4.2
CLO 1.1.3.1.4.3
CLO 1.1.3.1.4.4
CLO 1.1.3.1.4.5
CLO 1.1.3.1.4.6
CLO 1.1.3.1.4.7
CLO 1.1.3.1.5.1
CLO 1.1.3.1.5.2
CLO 1.1.3.1.5.3
CLO 1.1.3.1.5.4
#15
CLO 1.1.3.1.5.5
CLO 1.1.3.1.5.6
CLO 1.1.3.1.5.7
CLO 1.1.3.1.5.8
CLO 1.1.3.1.5.9
CLO 1.1.3.1.5.10
CLO 1.1.3.1.6.1
CLO 1.1.3.1.6.2
CLO 1.1.3.1.6.3
CLO 1.1.3.1.6.4
CLO 1.1.3.1.6.5
CLO 1.1.3.1.6.6
CLO 1.1.3.1.6.7
CLO 1.1.3.1.7.1
CLO 1.1.3.1.7.2
CLO 1.1.3.1.7.3
CLO 1.1.3.1.7.4
CLO 1.1.3.1.7.5
18
Midterm
Test
Closed Book
CLO 1.1.3.1.7.6
CLO 1.1.3.1.7.7
RC
1.1.2.1
Chapter
1,2,3,4,5,6,7,8,9,10,11 RC
1.1.3.1
Final Exam
CLO 1.1.2.1.1.1
CLO 1.1.2.1.1.2
CLO 1.1.2.1.1.3
CLO 1.1.2.1.1.4
CLO 1.1.2.1.1.5
CLO 1.1.2.1.2.1
CLO 1.1.2.1.2.2
CLO 1.1.2.1.2.3
CLO 1.1.2.1.2.4
CLO 1.1.2.1.2.5
CLO 1.1.2.1.2.6
CLO 1.1.2.1.2.7
CLO 1.1.2.1.2.8
CLO 1.1.3.1.3.1
CLO 1.1.3.1.3.2
CLO 1.1.3.1.3.3
# 16
CLO 1.1.3.1.3.4
CLO 1.1.3.1.3.5
CLO 1.1.3.1.4.1
CLO 1.1.3.1.4.2
CLO 1.1.3.1.4.3
CLO 1.1.3.1.4.4
CLO 1.1.3.1.4.5
CLO 1.1.3.1.4.6
CLO 1.1.3.1.4.7
CLO 1.1.3.1.5.1
CLO 1.1.3.1.5.2
CLO 1.1.3.1.5.3
CLO 1.1.3.1.5.4
CLO 1.1.3.1.5.5
CLO 1.1.3.1.5.6
CLO 1.1.3.1.5.7
CLO 1.1.3.1.5.8
CLO 1.1.3.1.5.9
19
Final Exam
Closed Book
CLO 1.1.3.1.5.10
CLO 1.1.3.1.6.1
CLO 1.1.3.1.6.2
CLO 1.1.3.1.6.3
CLO 1.1.3.1.6.4
CLO 1.1.3.1.6.5
CLO 1.1.3.1.6.6
CLO 1.1.3.1.6.7
CLO 1.1.3.1.7.1
CLO 1.1.3.1.7.2
CLO 1.1.3.1.7.3
CLO 1.1.3.1.7.4
CLO 1.1.3.1.7.5
CLO 1.1.3.1.7.6
CLO 1.1.3.1.7.7
9. COURSE REQUIREMENT & EXPECTATION
-
Arrive on time and be seated and ready to begin when the class begins. If you do arrive late for
more than 30 minutes, you will not be counted for that class. Note that this class is intended for
registered students only.
-
Come prepared – read the readings assigned.
-
Turn off cell phones during classes.
-
Do not engage in individual discussions
-
No food in class time
-
Participate by contributing comments and questions during the discussions. The instructor will
call on students during the class if participants do not volunteer.
-
Please use common courtesy and polite manners in class.
-
I have no tolerance for acts of academic dishonesty.
-
Exams: There are 2 tests and 1 final exam. Checking attendance and homework completion
accounts for 10% of the total grade; Tests contain exercises and problem solving questions,
which accounts for 40% of the total grade and one final exam of 90 minutes accounts for 50% of
the total grade. All of quizzes, tests and final exam are closed-book
-
Communication: Studies show that students who engage in one-on-one discussions with the
instructor about the course receive better grades. I, therefore, encourage your discussion with me.
You can communicate during office hours, email or in class discussions. You also are welcome
to make separate appointments. I will be available before and after class, but only for short
20
questions. I also encourage feedback on the classes, lectures, teaching and reading material. We
enhance the class every semester and your thoughts are valuable in the process.
-
Intellectual Property: All materials presented in class lectures including PowerPoint
presentations and those materials given are intellectual property of the instructor unless
otherwise copyrighted. Any reproduction or publication of this material without prior written
permission is strictly forbidden.
10. DATED: Novermber 26th, 2024
DEAN OF SCHOOL OF
ADVANCED EDUCATION
PROGRAMS
*For Excellent Programs, POHE:
HEAD OF DEPARTMENT
DEAN OF FACULTY/SCHOOL
DEAN OF
FACULTY/SCHOOL
21
PRESIDENT
PRESIDENT