A B C D E F G H I J K

1 COURSE OUTLINE DPA6013 FINANCIAL ACCOUNTING 4 DAT5A/B

2 SESSION- DECEMBER 2020
3 LECTURER: PN AISHAH BINTI SHEIKH ABU BAKAR
4
5 PROGRAMME CODE PROGRAMME AIMS

Diploma in Accountancy aims in producing Accounting graduates equip with knowledge, technical skills and attitude to adapt them with the
6 DAT
growing business environment.

7 COURSE & CODE DPA6013 FINANCIAL ACCOUNTING 4

8 WEEKS 15
9 CREDIT(S) 3

10 PRE-REQUISITE(S) DPA1013 INTRODUCTORY TO FINANCIAL ACCOUNTING

FINANCIAL ACCOUNTING 4 course prepared students to produce a full set of financial statements according to Company Act 2016 and
11 SYNOPSIS accounting standards. Besides that, students should also be able to apply accounting theory in company’s financial statement and
understand the accounting roles in sustainable development. Students are also exposed to group accounts and intra group accounts

12 Upon completion of this course, students should be able to:

Analyse accurately complete set of financial statements related to accounting theory based on financial reporting standards.
13 CLO1
(C4, PLO1)
COURSE LEARNING
OUTCOMES
14 CLO2 Produce appropriately a complete set of financial statements according to accounting standards. (C3, PLO1)

15 CLO3 Report accurately a complete set of financial statements according to Financial Reporting Standards. (A2, PLO9) (C2, PLO1)

Recommended
16 Minggu Topik CLO Time Allocation
(RTA) / Assessment

17
18 01.03.2021 Minggu Pendaftaran dan Suaikenal
19 07.03.2021
20 1
21 08.03.2021-14.03.2021 1.0 JOINT VENTURE ACCOUNTS Nature of joint venture business and accounting
records for joint venture business. CLO 1 4
22

23 QUIZ 1 (T1)
24 2
2.0 FINANCIAL STATEMENTSFormat of financial statements for internal use and
financial statements for external publication including Statement of Changes in CLO1 ,CLO2 ,
16
25 15.03.2021- 21.03.2021 Equity, disclosures of financial statements including appropriation account as CLO3
required by Company Act 2016 and Financial Reporting Standards.

26 3

cont.
27 22.03.2021- 28.03.2021

28 4
cont.
29 29.03.2021-04.04.2021
 A B C D E F G H I J K

30 5 cont.

31 05.04.2021-11.04.2021 TEST 1 (T2)

32 6 3.0 STATEMENT OF CASH FLOW Nature of cash and Statement of Cash Flows,
components of the Statement of Cash Flows and presentation of Statement of Cash CLO2,
8
33 12.04.2021-18.04.2021 Flows using Direct Method and Indirect Method. CLO2,CLO3

34 7 cont.

35 19.04.2021-25.04.2021 TUTORIAL EXERCISE 1 (T2 & T3)

4.0 APPLICATION TO ACCOUNTING THEORY Definition of accounting, know the

36 8
users’ categories of the financial statement, the conceptual accounting framework
CLO1, CLO3 8
for the presentation of financial statements, presentation of financial statements
37 26.04.2021-02.05.2021
and accounting role in sustainable development.
38 9 cont.

39 03.05.2021-09.05.2021 QUIZ 2 (T4); CASE STUDY 1 (T 4)

40 10.05.2021-
41 16.05.2021 SEMESTER BREAK
42
43 10
5.0 BASIC OF GROUP ACCOUNTS Basic in the group account, holding and
subsidiaries company, preparing consolidated statement of financial positions, the CLO1,CLO3 8
44 17.05.2021-23.05.2021 procedures in the group account and the consolidated financial statement.

45 11
cont.
46 24.05.2021-30.05.2021
 A B C D E F G H I J K
47 12 6.0 INTRA GROUP TRANSACTIONS Intra group transactions such as owing money to
and from holding, sales of trading inventories, dividends received from the
subsidiaries, income received by the holding from the subsidiary, sales of non- CLO1, CLO3 16
48 31.05.2021-06.06.2021 current assets, revaluation of non-current assets and bonus issues and prepare
worksheet of intra group transactions.
49 13
cont.
50 07.06.2021-13.06.2021

51 14 cont.

52 14.06.2021-20.06.2021 TEST 2

53 15
cont.
54 21.06.2021-27.06.2021
55 16
56 28.06.2021-04.07.2021 cont.
57
58 17-20
59 05.07.2021- EXAM WEEK
60 23.07.2021
61 TYPE OF ASSESSMENTS:
62 TYPE #ITEM WEIGHTED
63 QUIZZES 2 15%
64 TESTS 2 20%
TUTORIAL 50%
65 1 (**) 5%
EXERCISE

66 CASE STUDY 1 (*) 10%

67 FINAL EXAM 1 50% 50%

68 TOTAL 100%