Ahsanullah University of Science and Technology (AUST) Bangladesh COURSE OUTLINE 1. Title: Sociology and Accounting 2. Code: HUM 1207 3. Credit hours: 3.0 4, Level: 1” Year, 2" Semester 5. Faculty: Engineering 6. Department: Arts and Sciences 7. Programme: B. Sc. in Mechanical Engineering 8. Synopsis from the Approved Curriculu (Part A) Sociology of architecture, Society, groups and sub groups, Group formation and dynamics, culture, elements of culture, cultural systems and sub-systems, lag, institutions, social, political and economic: formal organization & bureaucracy, stratification, status and role, social policy and planning, (Part B) Basic concepts of accounting, Accounts, Transaction, Accounting procedure, Financial statement and their analysis, Cost terms and classification, Costing methods — overhead costing, job-order costing, process costing, Cost-volume-profit analysis, Variable costing, Standard costing, Relevant cost and profitability analysis for decision making 9. Type of course (core/elective): Core 10. Prerequisite(s) (if any): N/A 11. Name of the instructor(s) with contact details and office hours: ‘Sharoar Khan ‘Ammina Akter Lecturer (Grade — 11) Lecturer (PT) Department of Arts and Sciences Department of Arts and Sciences Ahsanullah University of Sciences and Ahsanullah University of Sciences and Technology Technology Mobile: 01676237201 Mobile: 01776297232 Room: 9B04 Counselling Hours: Counselling Hours: Sunday 12:10 - 1:50 Monday: 12: 10 = 1:50 Page 1 of 512, Semester Offered: Fall 2020 13, Mapping of Course Outcomes (COs) with Program Outcomes (POs) and Bloom’s Taxonomy Level si. ]Cos INo. Part A IPOs Bloom’s [Taxonomy ic ja fp By the end of this cour tudents are expected to: 11 Analyze sociological principles and concepts to understand social and cultural issues of contemporary societies, 2 [Develop an understanding of how group, social stratification, social institutions, and public policies shape the life courses jand life chances of individuals Part B [By the end of this course, students are expected to: 3. [comprehend th information s} conceptual framework of accounting and ms. l4 apply the tools of recording, summarizing and financial statement analysis for financial decision making. Is itlustrate the techniques of accounting for managerial decision making. 10 14, Mapping of COs with Knowledge Profiles, Complex Engineering Problem Sol Complex Engineering Activities g and Course Outcome | Knowledge Profile | Complex Problem Solving] Complex Engineering Activities cor K7 co2 K7 C03 K7 co4 KI cos KI 15, Percentages of Assessment Methods Method Percentage Part A Part B Class Performance 10 5 5 Quizzes 20 10 10 Final Examination 70 35 35 Page 2 of 516. Week wise distribution of contents and assessment methods Sociology Weeks Topics “Assessment Method(s) H Definition of sociology, Sociology of architecture. Importance/or practical utility of sociology. 2 Emergence of sociology: Industrial Revolution, Enlightenment 3 Sociological Perspective: Functionalism, Conflict and Interactionist perspective 4 Groups-importance of social groups and sub groups, Group Quiz I formation and dynamics, 3 Culture and society- Definition of culture, Culture shock, Types of culture, Cultural lag. 6 Elements of culture, Cultural diversity 7 Social institution: Family —Challenges family face, Stages of family life, Theoretical perspectives on marriage and family. 8 Effects of industrialization on the family. Urban family 9 Political institution: State and Government, Functions of state, Types of state. 10 | Economic: Formal organization and Bureaucracy Quiz2 i Stratification: System of stratification, Functions of 12 ‘SuatificatibRole: The concept of role, Meaning and nature of social status, Aseribed and achieved status 13 Social Policy and Planning, Defining Social Policy and Planning Obstacles and Limitations of Social Policy and Planning 14 | Review Class Accountin; Week Topics ‘Assessment Method(s) 1 | Introduction to Accounting, Activities of Accounting, Branches of Quiz 1 Accounting, Uses and users of accounting information, Basic Objectives of Accounting. 2 Characteristics of Accounting Information, Basic Assumptions, Basic Principles and Constraints, Introduction to IFRS, IFAC code of ethics. 3 | Identification of Transaction, Features of Transaction, Transaction Vs Event, Accounting Equation. 4 | The Account, Debits and Credits, Summary of Debit/Credit Rules. Page 3 of 53__| The Journal, Preparation of Journal. 6 | The Ledger, Posting in the ledger. 7 | Trial Balance, Objective of Trial balance, Preparation of Trial Balance and Limitations of trial balance. 8 | Multiple Step Income Statement, Classified Balance Sheet, Cash | Assignment 1 Flow Statement and Owners’ Equity Statement. 9 [Need for Comparative Analysis, Tools of Analysis, Horizontal Analysis, Ratio Analysis. 10 | Ratio Analysis (Cont,) 11 | Cost Concepts and Cost Classification, Preparation of schedule of cost of goods manufactured and income statement, 12 | Cost-Volume-Profit (CVP) Analysis, Break Even Analysis, Contribution margin, Safety margin, Target Net Income. 13___| Process Costing and ABC Costing. 14 [ Review Classes 17. References: Part A 1. Giddens, Anthony (2006); Sociology; 5* edition; Polity Press. 2. Schaeffer and Lamm(1988) — Sociology; 6* edition; McGraw Hill. 3.Ferrante, Joan (2011); Sociology A global Perspective; 6* edition ; Thomson Wadsworth;USA. 4. Macionis John J.(2012); Sociology, Fourteenth edition; Pearson Education; USA. 5, Rao Shankar C.N. (2010), Sociology, S. Chand & Company Ltd, New Delhi Part B Text book (if any) Homgren, C., Datar, S., & Rajan, M. (2012). Cost accounting (14th ed.). Pearson Education Inc. Weygandt, J., Kimmel, P., & Kieso, D. (2018). Accounting principles (13th ed.). Wiley. Recommended reference books/papers: Needles, B., Powers, M., & Crosson, S. (2013). Principles of accounting (12th ed.) Houghton Mifflin Co. Prepared by: |Cheeked by: |Approved by: Signature: Signature: Page 4 of 5shrafur £ Prof. Dr. Md. 1.Dr, Mohammad Abdul Kader |Rahman, 2.Mr. Kazi Dawood Hafiz Head, Department of Arts and Name: Sharoar khan OBE Program Coordinator _|Sciences Department: Arts and Sciences |Department: Arts and Sciences Date: Date: |Date: 20.05.2023 Page 5 of 5