course syllabus - university of jordanbusiness.ju.edu.jo/lists/courses/attachments/325/1602201...
Post on 07-Jun-2020
11 Views
Preview:
TRANSCRIPT
QF-AQAC-03.02BS.1.2 Course Syllabus
1
Course Syllabus
1. Department Name: Accounting
2. Program Name: Bachelor in Accounting
3. Program Code
4. Course Code and Title: 1602201 Intermediate accounting (1) 5. Course credits: 3
6. Pre-requisites: 1602102 Accounting Principles 2
7. Course Instructor/ Coordinator Name and Email
Prof. Mamoun Al-debi'e, and Dr. Ahmad L. Ahmad
mamoun@ju.edu.jo , a.jitawi@ju.edu.jo
8. Course web-page: http://business.ju.edu.jo/Departments/DeptCourses.aspx?DeptName=Accounting
9. Academic year: 2019/2020
10. Semester: √ First Second 1st Summer 2nd Summer
11. Textbook(s) - Weygandt, J. J., Kimmel P. D., and Kieso, D. E., Financial Accounting, IFRS 3rd edition,
John Wiley & Sons, Inc., 2016.
12. References: 13. Weygandt, J. J., Kimmel P. D., and Kieso, D. E., Financial Accounting, IFRS 3rd edition, John
Wiley & Sons, Inc., 2016.
14. Other resources used
15. Course description This course is the first of two intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on the foundations of financial accounting and include an in-depth study of accounting principles. Emphasis will be on a deeper understanding of financial statements, inventories and receivables.
16. Course Intended Learning Outcomes: (All CILOs must start with an action verb, please use ANNEX I for getting a
better understanding of the Action Verbs and Blooms Taxonomy. The mapping of the CILOs with relevance to the PILOs of the program.)
Mapping to PILOs
CILOs (Preferred not to exceed 12 CILOs)
a b c d E f g H
1 Identify the accounting conceptual framework, and its effects on accounting
x x
QF-AQAC-03.02BS.1.2 Course Syllabus
2
principles and standards. ( Comprehension )
2 Differentiate the cash basis of accounting from the accrual basis of accounting. Identify adjusting entries that may be reversed.
(Comprehension)
x x
3 Prepare an income statement. And understand its uses and limitations.
(Comprehension)
X x
4 Understand the reporting of accounting
changes and errors.
x
5 Prepare the changes in equity statements. (Analysis)
x x
6 Prepare financial position statement, and understand its uses and limitations.
(Comprehension)
x x
7 Prepare a basic statement of cash flows, and describe the major disclosure techniques for financial statements.
(Application)
X
8 Define receivables and identify the different types of receivables. (Comprehension)
x
9 Explain accounting issues related to recognition, valuation and disposal of accounts and notes receivable. (Comprehension)
x
10 Distinguish between perpetual and periodic inventory systems. (Comprehension)
x
11 Describe the FIFO and Weighted Average cost flow assumption. (Comprehension)
x
12 Describe and apply the lower-of-cost-or-NRV rule for inventories (Comprehension)
x
17. Course evaluation: (Formative and summative assessment methods are expected)
Assessment Type
Details/ Explanation of Assessment in relation to CILOs
Number Weight Date(s)
Midterm Part 1,2,3,4,5 30 % Week 8
QF-AQAC-03.02BS.1.2 Course Syllabus
3
18. Description of Topics Covered (The description should be from the textbook used)
Topic Title
Description
INTRODUCTION: Conceptual Framework for
Financial Reporting
Kieso, D. E., Weygandt, J. J., and Warfield T. D., Intermediate Accounting, IFRS second edition, John Wiley & Sons, Inc., 20.
The Accounting
Information System
Kieso, D. E., Weygandt, J. J., and Warfield T. D., Intermediate Accounting, IFRS second edition, John Wiley & Sons, Inc., 20.
Income Statement and
Related Information
Kieso, D. E., Weygandt, J. J., and Warfield T. D., Intermediate Accounting, IFRS second edition, John Wiley & Sons, Inc., 20.
the Financial position and
Cash flow statement
Kieso, D. E., Weygandt, J. J., and Warfield T. D., Intermediate
Accounting, IFRS second edition, John Wiley & Sons, Inc., 20.
Cash and Receivables Kieso, D. E., Weygandt, J. J., and Warfield T. D., Intermediate
Accounting, IFRS second edition, John Wiley & Sons, Inc., 20.
Valuation of Inventories: A
Cost-Basis Approach
Kieso, D. E., Weygandt, J. J., and Warfield T. D., Intermediate
Accounting, IFRS second edition, John Wiley & Sons, Inc., 20.
Inventories: Additional
Valuation Issues
Kieso, D. E., Weygandt, J. J., and Warfield T. D., Intermediate Accounting, IFRS second edition, John Wiley & Sons, Inc., 20.
19. Course Weekly Breakdown:
Week Date Topics covered CILOs Teaching Method Assessment
1&2 Conceptual
Framework for
Financial Reporting
1 Lectures class discussions
Exams and class participation
3&4 The Accounting
Information System
1 Lectures class discussions
Exams and class participation
5&6 Income Statement and
Related Information
2 Lectures Exercises
Exams and class participation
Quizzes and Participation
All 1-7 20 %
Final Cover all the topics above and Statement of Cash Flows
1-7 50 % Week 16
Total 100%
QF-AQAC-03.02BS.1.2 Course Syllabus
4
7&8 the Financial position
and Cash flow
statement
2 Lectures class discussions
Exams and class participation
9 Midterm Exam Midterm Exam
10 Time Value of Money Lectures class discussions
Exams and class participation
11 Cash and Receivables 3 Lectures class discussions
Exams and class participation
12 Quiz Exam Second Exam
13& 14
Valuation of
Inventories: A Cost-
Basis Approach
3 Lectures class discussions
Exams and class participation
15 Inventories:
Additional Valuation
Issues
4 Lectures class discussions
Exams and class participation
15 Review All
16 Final Exam All
20. Others:
Description
Attendance policies:
Attendance University policy is that students are to attend all
classes and to arrive on time. Verified emergencies may
require an absence or delay, but habitual tardiness or absence
affects your learning and disrupts the class. Your presence is
important since student contributions are a significant part of
classroom activity and absence deprives others of your
contributions. Students are not allowed to miss more than
15% of the classes during the semester. Failing to meet this
requirement will be dealt with according to the university
disciplinary rules.
Absences from exams and handing in assignments on time:
Exams. Any absence from an exam that is not excused, will
result in a grade of ZERO. For an absence to be excused, the
student must provide an appropriate documentation and give
advance notification.
Assignments’ University policy is, that assignments are due
on the date assigned. Instructors may refuse to accept late
assignments or lower the grade that would be otherwise
given.
QF-AQAC-03.02BS.1.2 Course Syllabus
5
Health and safety procedures:
Honesty policy regarding cheating, plagiarism, misbehavior:
The Honor Code is an integral part of university life.
Students are responsible, therefore, for understanding the
code’s provisions. Cheating and attempted cheating,
plagiarism, lying, and stealing of academic work and related
materials constitute Honor Code violations. In the spirit of
the code, a student’s word is a declaration of good faith
acceptable as truth in all academic matters. To maintain an
academic community according to these standards, students
and faculty must report all alleged violations to the Honor
Committee.
Plagiarism is a serious academic offense. Plagiarism is the
use of someone else’s ideas, words, projects, artwork,
phrasing, sentence structure or other work without properly
acknowledging the ownership (source) of the property
(item). Plagiarism is dishonest because it misrepresents the
work of someone else as one’s own.
Any violations of the University’s academic rules,
regulations or directives are reported to the head of the
department and may result in one of the university
disciplinary measures.
Course Coordinator: Prof. Mamoun Al-debi'e
Head of Department: Dr. Hamzeh Al-Muoali
Head of curriculum committee/ School Level:
Dean: Prof. Fayez Haddad
Approved by the Program Coordinator/ Head of the Department on:
Copy to:
Head of Department
Assistant dean for Development and Quality Assurance
Course Portfolio
top related