الخطـــة الدراسية

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King Abdulaziz University
Faculty of Economics & administration
Accounting Department
Second Semester (2014)
Accounting 213
Course title: Principles of Accounting 2
English Code no.: Acct 213
Credit Hours: 3 Credits
Section:
Time: 9 – 10
Pre requisite Course: acct 117
Instructor : Larissa v. Alberti-Alhtaybat
Office no. : 2236, Building 2
Phone no. : 6952000
E – mail: drlarissaalhtaybat@gmail.com
Office hours: Mon. & Wed.
11:00-12:00
Sun & Tues
11:00-13:00
Course Description:
This course covers Accounts Receivables and Fixed Assets. It also covers the major characteristics
and accounting entries for formation and profit distribution of partnerships and corporations.
Financial statements analysis is also included. A classification of manufacturing costs is also
covered.
Course Objectives:
1.
2.
3.
4.
Study accounting for accounts receivables and fixed assets.
Analyze record and report transactions for partnerships and corporations.
Analyze and interpret financial statements.
Summarize and apply financial and managerial accounting terms, concepts and principles
Course Outcomes:
By the end of this course, students should be able to:
1. Analyze and record account receivables and fixed assets.
2. Recognize company's formation (both partnership and corporation), distribution of their
profits as well as Liquidation of partnership.
3. Analyze financial statements and ability to interpret the ratios.
4. Application of managerial accounting terms, concepts and principles
Assessment Methods:
1. Exams :{ Mid- term Exam. (20 points); Second- Exam. (30 points); Final – Exam. (40 points)}
2. Tutoring classes (home works & quizzes) ( 10 points)
1
Main Reference:
Weygandt, Kimmel and Kieso. Accounting Principles, 11th Edition, International Students
Version. (John Wiley & Sons, Inc, 2014).
Supplementary Reference:
Larson, Wild, and Chiappetta. Fundamental Accounting Principles, (McGraw-Hill, 17ed, 2010).
Attendance:
1. Class attendance is very important to achieve the best understanding of the course material
since topics are closely related and dependent. Each class benefits from the attendance and
participation of all students. Late arrivals are disruptive to the class and show disrespect to
those who are on time. Students who miss 25% of term lectures will get a “DN” grade.
2. Attending the Tutorial classes is highly recommended as this will enable you understand the
material faster.
Minimizing Disruptions:
Mobile phones should be turned off during class. You should avoid engaging in side conversations
during class
Cheating:
Cheating of any form will result in your being assigned an “F” grade for the course. Note that you
may not use your mobile phone during lectures and examinations.
Examination Absence:
If you miss an examination, you will be assigned a grade of “0” for the particular exam. Note that
a make-up examination will not be administered.
:‫كيفية الدخول الى الموقع األلكتروني‬
http:// kbashnini.kau.edu.sa /‫ ادخل إلى موقع‬.1
.‫ أدخل إلى خانة الملفات ثم أضغط على السيره الذاتيه‬.2
:‫أو استخدم الطريقه التاليه‬
‫ ادخل الى موقع الجامعه الرئيسي‬.1
‫ أدخل الى خدمات إلكترونيه ثم ادخل الى خدمات اعضاء هيئة التدريس و أنقر على دليل مواقع‬.2
‫األكاديميين‬
‫ أنقر على خانة كلية األقتصاد و األداره –موقع خالد سعيد باشنيني – الملفات – السيره الذاتيه‬.3
2
Acct. 213 Syllabus
Chapter
CH. 9
Accounting for Receivables
Contents ***
CH. 10
Plant Assets, Natural Resources, and Intangible Assets
Mid -term Exam. ( Covers CHs .9 and 10) - Thursday 19-5-1435 H; 2-4 pm.
Ch.12
Accounting for Partnership
CH.13
Corporations: Organization and Capital Stock Transactions
CH.14
Corporations: Dividends, Retained Earnings, and Income Reporting
CH.18
Second Exam. ( Covers CHs. 12, 13 and 14) - Thursday 2-7- 1435 H ; 2-4 pm.
Financial Statement Analysis
CH.19
Managerial Accounting
Final Exam. ( Comprehensive; Covers CH. 18, 19 and previous chapters)
*** Whole Chapters and appendices are prescribed curriculum except IFRS.
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