Leading University

Department of Business Administration

No. Course Profile

1. Course Title : Principles of Accounting
2. Course Code:ACC-2111
Name of the Course Teacher:
3. Chowdhury Tabassum Shakila ; Assistant Professor Cell: 01717567346; Email:
tabassum.shakila@lus.ac.bd

Rationale for the inclusion of the course in the Program:

The course will enable the students to acquire knowledge of basic accounting terms and concepts and their
4. applications through preparation and interpretation of financial statements in different types of
organizations, to develop an understanding of the accounting cycle, to learn double entry accounting
techniques and to translate business activities into a full set of financial report.

5. Semester: Spring-2021 ; Program : B. Sc

Student Learning Time Total Guided and
(SLT) Face to Face Independent Learning Independent Learning
L/S= Lecture/Library L T P O L/S T/ P O
work/Self-study G
6. T=Tutorial
137.5 Hours
P= Presentation
O=Others (Seminar, 28 1 1.5 7 60 10 5 25
field work, group work,
etc.)
7. Credits:03
8. Pre-requisite(if any): No
Course Learning Outcomes:
At the end of this course, students should be able to:
CL O1: understand the basic concept of accounting. (C1,PLO1)
CLO2: Analyze business transactions and prepare financial statements in good form using
9. Generally Accepted Accounting Principles (GAAP) and International Financial
Reporting Standards (IFRS).(C2,PLO1)
CLO3: Utilize all the steps in the accounting cycle as a means of processing relevant business
Information. (C3,PLO1)
CLO4: Understand and analyze the information communicated through the Financial
Statements. (C3,A3,P5,PLO2, PLO3)
Transferable Skills:
10. Basic concepts about fundamentals of accounting and problem solving relating journal, ledger & final
accounting & interpret the results thereon.
Teaching-Learning Assessment Strategy:
PLO Teaching Learning Activities Type of Assessment
Tutorial
Specialized Knowledge Lecture Written tests
11.
Practical and Problem Solving
Presentation Presentation
Skills

Numeracy and Analytical skills Lecture Assignment, Viva-voce

Synopsis:
12.
This course gives a preliminary idea relating to principles of accounting.

Mode of Delivery:
13.
Lecture, Tutorial, Assignment, Viva-voce
 Leading University
Department of Business Administration

Assessment Methods and Types:

Type of Assessment Assessment Method Percentage (%)

14.
Mid-term examination 30
Written test Final examination 40
Performance Evaluation
A t t e n d a n c e , T u t o r i a l , Assignment
30
Presentation, Viva-voce

Mapping of the course to the Program:

PEO
PEO 1 PEO 2 PEO 3
CLO
15.
CLO 1 √
CLO 2 √
CLO 3 √
CLO 4 √ √
CLO 5 √

Mapping of the course to the Program Learning Outcomes(PLO):

PLO
PLO 1 PLO 2 PLO 3 PLO 4 PLO 5 PLO 6 PLO 7 PLO 8
CLO
16.
CLO 1 √
CLO 2 √
CLO 3 √
CLO 4 √ √
CLO 5 √
Content outline of the course and the SLT per topic:
17.

Independent
• Day-01 Ice-breaking class Face to Face
Learning
TLT
• Day-02 Definition, Branches of Accounting,
Users of Accounting, Father of Accounting L T P O L/S T/G P O
 Leading University
Department of Business Administration

• Day-03 Accounting Equation, Double Entry

System, Single Entry System.

• Day-04 Objectives of financial reporting,

Classification of Financial Statements,
Elements of financial statements,

• Day-05 Operating guidelines/GAAP

(Assumptions, Principles and constraints),
• Day-06 Operating guidelines/GAAP
(Assumptions, Principles and constraints),

• Day-07 Problem solving of Accounting

Equation
• Day-08 Problem solving of Accounting
Equation
• Day-09 Problem solving of financial
statements 10.5 .5 - - 25 - - 10 46
• Day-10 Problem solving of financial
statements
• Day-11 (Tutorial-1)

• Day-12 Procedures in Accounting,

Accounting Cycle

Midterm Examination
• Day-13 Accounts, Types of accounts, Debit
and Credit, Determination of Debit and
Credit.
• Day-14 Recording transactions in journal

• Day-15 Recording transactions in journal

• Day-16 Posting in ledger
• Day-17 Preparing trial balance
 Leading University
Department of Business Administration

Independent
Face to Face TLT
Learning
• Day-18 Concepts, Steps in preparation L T P O L T P O
of worksheet.
• Day-19 Problem solving relating to
worksheet.
• Day-20 Preparing Adjusting Entries
• Day-21 (Tutorial-2)
• Day-22 Concepts, Steps in preparation 8 - - 1.5 25 - - - 34.5
of Income Statement
• Day-23 Preparing Multiple-steps
Income statements 8.5 .5 - - 35 - 5 - 49
• Day-24 Recording Inventory

• Day-25 Basic concepts of AIS,

Principles of AIS, Objectives of AIS
• Day-26 Presentation
• Day-27 Viva-voce

• Day-28 Problem solving and

revision class for Semester 1.5 - - 1.5 - - - 5 8
Final Examination

Independent
Face to Face Learning
Lecture/Library
work/Group work/Self- 26 40
study,
Tutorial /Group work 2 10

Presentation/peer work 3 5
TOTAL GUIDED AND INDEPENDENT Viva-voce/group .5 5
LEARNING Assignment
1.5 5
Others (Field work, case
0 20
study, seminar etc.)
Mid-term examination 1.5 5
Final
examination 2 10
Total 37.5 100
Total Student
Learning Time (SLT)
137.5
Hrs

Credit Hours 3.00

18. Basic Texts:

Principles of Accounting- Weygandt, Kieso and Kimmel(7th Edition)

22.02.2021

Signature of the Course Teacher