FAR410 FINANCIAL ACCOUNTING AND REPORTING I

SEM: OCT 2023 (OCT 2023 – FEBRUARY 2024)

MEMO KEPADA PELAJAR

Lecturer: : NUR AFIQAH MD AMIN

Office: : 518 (LEVEL 5)
Tel (O): : 03-3258 7452
HP: : 013-2116687
Notes & Materials : Padlet dan lain-lain

A. Lesson Plan
WK DATE CHAPTERS HOUR(S)
1 02-10-23 06-10-23 Introduction for FAR410, Entrance Survey, Lesson Plan, SLT etc. 1
Financial Regulatory Framework in Malaysia 2
2 09-10-23 13-10-23 The Conceptual Framework of Financial Reporting 3
3 16-10-23 20-10-23 Equity & Liabilities: EQUITY 3
4 23-10-23 27-10-23 Equity & Liabilities: NON-CURRENT LIABILITIES 3
Equity & Liabilities: CURRENT LIABILITIES 2
5 30-10-23 03-11-23
MFRS116: Property, Plant and Equipment (PPE) 1
6 06-11-23 10-11-23 MFRS116: Property, Plant and Equipment (PPE) - ODL 3
13-11-23 17-11-23 Cuti Pertengahan Semester
7 20-11-23 24-11-23 MFRS116: Property, Plant and Equipment (PPE) 3
8 27-11-23 01-12-23 MFRS102: Current Assets - Inventories 3
TEST
9 04-12-23 08-12-23 Current Assets: Receivables 3
10 11-12-23 15-11-23 MFRS15: Revenue 3
11 18-12-23 22-12-23 MFRS15: Revenue - WWW 3
25-12-23 01-01-24 Cuti Khas Perayaan (Hari Krismas)
MFRS 101: Preparation and Presentation of Financial Statements 3
12 02-01-24 05-01-24
(SOPL, SOCIE, SOFP)
MFRS 101: Preparation and Presentation of Financial Statements 1
(SOPL, SOCIE, SOFP)
13 08-01-24 12-01-24
MFRS 107: Statement of Cash Flows 2
SUBMISSION OF PROJECT
MFRS 107: Statement of Cash Flows 2
MFRS 101: Preparation and Presentation of Financial Statements 1
14 15-01-24 19-01-24
(Basic Financial Statement Analysis)
QUIZ: BASIC FINANCIAL STATEMENT ANALYSIS
22-01-24 28-01-24 Revision Week
29-01-24 18-02-24 Examination Week
19-02-24 17-03-24 Semester Break
Total (3 hours x 14 weeks = 42 hours) 42
Peratusan (%) 100%

1
 FAR410 FINANCIAL ACCOUNTING AND REPORTING I
SEM: OCT 2023 (OCT 2023 – FEBRUARY 2024)
MEMO KEPADA PELAJAR
B. Kaedah Penilaian (60:40)

TOPICS Quiz Test Project Final

1 Financial Regulatory Framework in Malaysia √
2 The Conceptual Framework of Financial Reporting √
3 Equity & Liabilities: EQUITY √ √
4 Equity & Liabilities: NON-CURRENT LIABILITIES √ √
5 Equity & Liabilities: CURRENT LIABILITIES √
6 MFRS116: Property, Plant and Equipment (PPE) √ √
7 MFRS102: Current Assets - Inventories √ √
8 Current Assets: Receivables √ √
9 MFRS15: Revenue √ √
MFRS101: Preparation and Presentation of Financial Statements
10 √
(SOPL, SOCIE, SOFP)
11 MFRS107: Statement of Cash Flows √
MFRS101: Preparation and Presentation of Financial Statements
12 √
(Basic Financial Statement Analysis)
Weightage 10% 15% 15% 60%

Note:
C. Peperiksaan Akhir (60%)
 3 Hours Final Assessment with 5 Questions (100 marks)
o Q1 – MFRS101: Preparation of Financial Statements
o Q2 – MFRS116: PPE
o Q3 – MFRS102: Inventories
o Q4 – MFRS15: Revenue
o Q5 – Statement of Cash Flow

D. Recommended Text
 Tan L. T. (2019), Financial Accounting & Reporting in Malaysia, Vol. 1, 7th ed., CCH-Asia, Malaysia.
 Tan L. T. (2020), Financial Accounting & Reporting in Malaysia, Vol. 2, 6th ed., CCH-Asia, Malaysia.

E. References
 Malaysian Accounting Standards Board (MFRS standards) - www.masb.org.my.
 Akmalia M Ariff, Ervina Alfan, Mazni Abdullah, Noor Sharoja Sapiei, Sherliza Puat Nelson & M Hafiz Rosli (2017),
Financial Accounting and Reporting 2, OXFORD University Press.
 Financial Accounting and Reporting 1, OXFORD University Press.
 Lazar, J & Huang, C.C., (2014), Financial Reporting Standards for Malaysia, 4th ed., McGraw-Hill Education,
Malaysia.