Bachelor of accounting teaching schedule and study plan | Đại Học Nội Vụ Hà Nội

lOMoARcP SD| 5888 6076 lOMoARcP SD| 5888 6076
ACCOUNTING PRINCIPLES – ACCO5301
(Applicable for Bachelor of Accoun ng, Advanced Study Programme) TEACHING AND LEARNING PLAN
Teaching and learning ac vi es Self-study In-class Online Theory Prac ce Theory Prac ce Ac vi es Cla Cla Cla Cla ss ss ss ss ho ho ho ho urs urs urs urs Readi Sect Assess ng ion Content CLO ment mater Ac vi Hou Ac vi Ac vi Ac vit ials es rs es es ies 1 lOMoARcP SD| 5888 6076 Chapter 1: CLO1 Prea em 8 Course 3 Prac c e 2 [1] Introduc on to CLO2 pt with introduc ques Chapt business and CLO1 Chapt er on & ons er 1,2 accoun ng 3 1 & Theory for [BT01] 1.1 Nature of 2 materi Chapter business 1.2 al [1]. 1 What is accoun ng? 1.3 Profession of accoun ng 1.4 GAAP 1.5 Accoun ng equa on 1.5 Financial statement 1 2 Chapter 2: CLO3 Pre- 8 Theory 3 Prac c 2 Watch 3 Discuss 3 A.1.1 [1] Analysing CLO1 A.1.2 Chapt
Teaching and learning ac vi es In-class Online Readi Self-study Sect Theory Prac ce Theory Prac ce Assess ng ion Content CLO Cla Cla Cla Cla ment mater Ac vi Hou ss Ac vi ss Ac vi ss Ac vit ss ials es rs Ac vi es ho es ho es ho ies ho urs urs urs urs 2 lOMoARcP SD| 5888 6076 Transac ons 3 a em for e video ion er 1,2 & 2.1 What is an pt with Chapter ques 1 on [TL01] 3 Account and its Chapt er 2 ons LMS & usefulness? 3 [BT02] [VD01 Mul pl 2.2 materi al ] e- Characteris c s of [1]. choice an type Account ques o 2.3 Debit and ns credit 2.4 Trial [TN01] balance 3 Chapter 3: CLO5 Prea em 8 Theory for 2 Prac c e 3 [1] The pt with Chapter ques Chapt Matching Chapt er 3 ons er 3 Concept and the 3 [BT03] [2] Adjus ng materi al Chapt Process 3.1 Time [1] er 3 di 昀昀 erence & [2] 3.2 Cash Basis and Accrual Basis 3.3 Matching Sect
Teaching and learning ac vi es Assess Readi ion Content CLO ment ng Self-study In-class Online Theory Prac ce Theory Prac ce 3 lOMoARcP SD| 5888 6076 Cla Cla Cla Cla mater Ac vi Hou ss Ac vi ss Ac vi ss Ac vit ss ials es rs Ac vi es ho es ho es ho ies ho urs urs urs urs concept 3.4 Adjus ng process Chapter 4: CLO1 1 Prea em 8 Theory for 3 Prac c e 2 Mul pl 2 A.1.1 [1] Comple ng the CLO1 pt with Chapter ques e- Chapt Accoun ng 2 Chapt er 4 ons choice er 4 Cycle 4.1 4 [BT04] type Work materi al ques o sheets [1] ns 4.2 Steps in [TN02] comple ng a work sheet 4.3 Closing process 4.4 Financial statements format 4 5 Mid-term test CLO6 Prea em 8 Midterm 2 Prac c e 3 Watch 3 A.2.1 [1] Chapter 5: CLO1 pt with test ques video Chapt Accoun ng for 3 Chapt er Theory for ons 2 on er 5 Trading 5 Chapter [BT05] LMS Businesses materi al 5 [VD02 5.1 Nature of [1] ] Content CLO
Teaching and learning ac vi es 4 lOMoARcP SD| 5888 6076 Sect In-class Online Assess Readi ion Self-study Theory Prac ce Theory Prac ce ment ng mater Cla Cla Cla Cla ials ss ss ss ss Ac vi Hou Ac vi Ac vi Ac vit es rs Ac vi es ho es ho es ho ies ho urs urs urs urs Trading Businesses 5.2 Accoun ng for Purchases 5.3 Accoun ng for Sales 5.4 Transporta on Costs 5.5 The statement of 昀椀 nancial performance for a trading business 6 Chapter 6: CLO7 Prea em 8 3 Prac c e 2 2 A.1.1 [1] Mul pl Cash CLO1 pt with ques Chapt er Theory for e- 6.1 3 Chapt er ons 6 & Chapter choice Importance of 6 [BT06] 7 6 and type cash and cash [1] Chapter ques o controls 6.2 7 ns Internal [TN03] Control 5 lOMoARcP SD| 5888 6076
Teaching and learning ac vi es Readi Self-study In-class Online Sect Theory Prac ce Theory Prac ce Assess ng ion Content CLO Cla Cla Cla Cla ment mater Ac vi Hou ss Ac vi ss Ac vi ss Ac vit ss ials es rs Ac vi es ho es ho es ho ies ho urs urs urs urs 6.3 Internal Control for Cash 6.4 Bank account Chapter 7: CLO3 Prea em 9 Theory for 2 Prac c e 3 Watch 3 [1] Receivables pt with Chapter ques video Chapt 7.1 Chapt er 7 ons 3 on er 7 Classi 昀椀 ca on 7 [BT07] LMS of Receivables 7.2 materi al [VD03 Internal control [1] ] for Receivable 7.3 Uncol ec ble Receivables 7.4 Provision Method 7.5 Direct Write-o 昀昀 Method 7 6 lOMoARcP SD| 5888 6076 8 Chapter 8: CLO9 Prea em 9 Theory for 2 Prac c e 3 [1] Inventories 8.1 CLO1 pt with Chapter ques Chapt Inventory cost 昀 3 Chapt 8 ons er 8 氀 ow
Teaching and learning ac vi es In-class Online Readi Self-study Sect Theory Prac ce Theory Prac ce Assess ng ion Content CLO Cla Cla Cla Cla ment mater Ac vi Hou ss Ac vi ss Ac vi ss Ac vit ss ials es rs Ac vi es ho es ho es ho ies ho urs urs urs urs assump ons er 8 [BT08] 8.2 Periodic and materi al perpetual [1] inventory system 8.3 Inventory Cos ng Methods 8.4 E 昀昀 ect on 昀椀 nancial statement 7 lOMoARcP SD| 5888 6076 9 Chapter 9: CLO1 0 Prea em 9 Theory for 1 Prac c e 1 Mul pl 2 A.1.1 [1] Tangible CLO1 pt with Chapter ques e- Chapt Fixed Assets 3 Chapt er 9 ons choice er 10 9.1 Fixed 10 [BT09] type Assets materi al ques o 9.2 [1] ns Determining the [TN04] cost Fixed Assets 9.3 Deprecia on 9.4 Accoun ng for Deprecia on
Teaching and learning ac vi es Readi Self-study In-class Online Sect Theory Prac ce Theory Prac ce Assess ng ion Content CLO Cla Cla Cla Cla ment mater Ac vi Hou ss Ac vi ss Ac vi ss Ac vit ss ials es rs Ac vi es ho es ho es ho ies ho urs urs urs urs 9.5 Disposal of Fixed Assets Total 75 21 21 9 9 8 lOMoARcP SD| 58886076 Notes:
BT01: Prac ce ques ons on a number of key accoun ng principles. BT02: Prac ce ques ons
on recording basic business transac ons using double-entry technique.
BT03: Prac ce ques ons for adjus ng entries.
BT04: Prac ce ques ons for closing entries.
BT05: Prac ce ques ons for trading business accoun ng.
BT06: Prac ce ques ons for internal control for cash.
BT07: Prac ce ques ons for uncol ec ble receivables.
BT08: Prac ce ques ons for inventories valua on.
BT09: Prac ce ques ons for tangible 昀椀 xed asset valua on, deprecia on, and disposal.
TL01: Discussion of key concepts, principles, and assump on within the GAAP.
TN01: Mul ple-choice type ques ons Chapter 1 and Chapter 2. (FOR GRADING PURPOSE)
TN02: Mul ple-choice type ques ons Chapter 3 and Chapter 4. (FOR GRADING PURPOSE)
TN03: Mul ple-choice type ques ons Chapter 5 and Chapter 6. (FOR GRADING PURPOSE)
TN04: Mul ple-choice type ques ons Chapter 7, Chapter 8 and Chapter 9. (FOR GRADING PURPOSE)
VD01: Watch video number 1 on the LMS of “Double-entry technique” and a empt
compulsory revision ques ons (NOT FOR GRADING PURPOSE) a er the video. Without
a emp ng at these ques ons, student is penalised with two (2) marks in TN01.
VD02: Watch video number 2 on the LMS of “Value added tax” and a empt compulsory
revision ques ons (NOT FOR GRADING PURPOSE) a er the video. Without a emp ng at these
ques ons, student is penalised with two (2) marks in TN03.
VD03: Watch video number 3 on the LMS of “Al owance method for uncol ec ble receivable”
and a empt compulsory revision ques ons (NOT FOR GRADING PURPOSE) a er the video.
Without a emp ng at these ques ons, student is penalised with two (2) marks in TN04. 8