American International University-Bangladesh

MBA Program, Spring: 2013

Principles of Accounting; Dr. Md. Mo iuddin
Course Objective:
To make the students understand identifying, recording and communicating information, and to use the information in decision-making. the financial

Course Description:
This subject provides students with instruction to basic procedures and principles of accounting, and acquaints them with its function in business and non-trading enterprises. It covers the topics like recording of transactions, adjusting entries, preparation of financial statements, accounting for inventories and plant assets, financial statement analysis, and internal control. At the end of the course, it focuses on annual report study.

Text: Accounting Principles, Weygandt, Kieso, and Kimmel; John Wiley, 10th Ed.
Marks Distribution: The success of this course is depended upon each student being fully prepared for each class period and entering into the class discussion. The instructor will be an active member of the discussion group. Independent thinking is encouraged and friendly disagreements are anticipated. The final course grade will be based on Mid Term Session Class Participation & Attendance Qui Assign"ents #id ter" E$a"ination 'otal 'o (e con)erted into *or contri(ution to Final grade Proportion 10% 1!% 1!% %0% 100% +0% Final Term Session Class Participation & Attendance Qui Assign"ents &inal E$a"ination 'otal 'o (e con)erted into *or contri(ution to Final grade Proportion 10% 1!% 1!% %0% 100% %0%

Grading Scales: AI!"#s prescribed grading policy will be followed. $ontact with the %egistrar office for details.

Class Participation
I e&pect active class participation from all students. 'ou will be treated as an adult in this regard( responsible for the outcomes of the choices you make. $onstruction and effective class participation will have positive effect in students# performance evaluation. Teaching Method: To achieve the goal of learning, it is essential for both the students and the instructor to be cooperative. As an instructor, I will provide any sort of cooperation necessary for the students to understand the course. )n the other hand I will also e&pect cooperation from the student as well as enthusiastic participation of the students in the classroom. NOTES: *. In each terms +,id and -inal. total two qui//es will be taken out of which the best scoring one will be counted for grading purpose. There will be no makeup e&am for any missing qui/. 0. %egarding class participation students will have to solve problems in-group from most of the chapters. All class participation sessions will be unannounced. 1

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2tudents are e&pected to attend all the classes. In this retards, AI!" !niversity rules will be followed. Absence will also affect the class participation marks. 3. 4ate submission of assignments will cause automatic deduction of marks.

Class Schedule:
Week 1 / 0 + ! Lecture 1 / 0 + ! % 3 4 5 10 % 11 1/ 3 10 1+ Topic ,rientation to Accounting -Ch. 1. 'ransaction Analysis -Ch. 1. 'ransaction Analysis -Ch. 1. 1ecording Process -Ch. /. 1ecording Process -Ch. /. 1ecording Process -Ch. /. Ad2usting the Accounts -Ch. 0. Ad2usting the Accounts -Ch. 0. Co"pletion o* Accounting Cycle -Ch. +. Co"pletion o* Accounting Cycle -Ch. +. Co"pletion o* Accounting Cycle -Ch. +. Accounting *or #erchandising Concern -Ch. !. Accounting *or #erchandising Concern -Ch. !. 1e)ie67 Case and Pro(le" 8ol)ing Class 1e)ie67 Case and Pro(le" 8ol)ing Class !id Ter" #xa" 1 / 0 + ! % 3 1! 1% 13 14 15 /0 /1 // /0 /+ /! /% /3 /4 Accounting *or 9n)entories -Ch. %. 9nternal Control and Cash -Ch. 4. 9nternal Control and Cash -Ch. 4. Accounting *or Plant and E:uip"ent -Ch. 10. Accounting Principles -Ch. 1/. Accounting Principles -Ch. 1/. 8tate"ent o* Cash &lo6s -Ch. 14. 8tate"ent o* Cash &lo6s -Ch. 14. 8tate"ent o* Cash &lo6s -Ch. 14. &inancial 8tate"ent Analysis -Ch. 15. &inancial 8tate"ent Analysis -Ch. 15. &inancial 8tate"ent Analysis -Ch. 15. 1e)ie67 Case and Pro(le" 8ol)ing Class 1e)ie67 Case and Pro(le" 8ol)ing Class Final Ter" #xa"
;'his schedule is changea(le.

ote

Qui on Chapter 1

Qui on Chapter 0

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