Course Lesson Plan

Subject Title / Code: Financial Accounting 4 / ACC4044 Start of Class: 22/01/2024

Program: DIA End of Class: 26/04/2024
Course Lead: Aina Farhana Binti Suhaimi

Class Date
Week Topic Topic Learning Outcomes CLO Activity

1  Ice Breaking with students - -  Ice Breaking 22/1/2024

 Explain syllabus in FA 3  Intro Fun
 Explain in details assessment and Quiz
the carry marks
2 Topic 1: Introduction to Company Demonstrate the understanding of the formal 1 Lecture 29/1/2024
Account procedures for company accounts.  Discussion
 Introduction on related
 Characteristics Of A topic
Company  Discussion
 Differences Between on tutorial
Partnership And Companies  Do quiz
 Categories Of Companies related to the
 Formation Of Companies topic
 Contents Of Moa And Aoa Tutorial
 Types Of Companies  Discuss
Topic 1
 Types Of Capital Structure :
(Part A)
Equity Instrument
 Types Of Debt Instruments
 Differences Between Share
Equity And Debt Equity

3 Topic 1: Introduction to Company Demonstrate the understanding of the formal 1 Lecture 5/2/2024
 Account procedures for company accounts.  Discussion
 Introduction on related
 Characteristics Of A topic
Company  Discussion
 Differences Between on tutorial
Partnership And Companies  Do quiz
 Categories Of Companies related to the
 Formation Of Companies topic
 Contents Of Moa And Aoa Tutorial
 Discuss
 Types Of Companies
Topic 1
 Types Of Capital Structure :
(Part B)
Equity Instrument
 Types Of Debt Instruments
 Differences Between Share
Equity And Debt Equity

CNY break – No lecture and (12/2/24 – 18/2/24)

tutorial class during this week
4 Topic 1: Introduction to Company Demonstrate the understanding of the formal 1 Lecture 19/2/2024
Account procedures for company accounts.  Discussion
on related
Revision Topic 1 for upcoming Note: Local lecturers will conduct their own topic
quiz QUIZ this week (according to class tutorial  Discussion
time) & local lecturers will mark students' on tutorial
test papers themselves.  Do quiz
related to the
topic
Tutorial
 Quiz
5 Topic 2: Issuance of Capital Organize the accounting treatments for the 2 Lecture 26/2/2024
Structure issuance of shares and debentures.  Discussion
 Issuance of Shares on related
-at Par, Premium and Discount topic
-Term of Payments  Discussion
-Right Issue on tutorial
-Bonus Share  Do quiz
 Issuance of Bond and Debentures related to the
-at Par, Premium and Discount topic
-Payment of Interest Tutorial
 Discuss
Topic 2
(Part A)

6 Topic 2: Issuance of Capital Organize the accounting treatments for the 2 Lecture 4/3/2024
Structure issuance of shares and debentures.  Discussion
 Issuance of Shares on related
-at Par, Premium and Discount Give briefing on project. topic
-Term of Payments  Discussion
-Right Issue on tutorial
-Bonus Share  Do quiz
 Issuance of Bond and Debentures related to the
-at Par, Premium and Discount topic
-Payment of Interest Tutorial
 Discuss
Topic 2
(Part B)
 Briefing the
project.

7 Topic 3: Redemption of Shares Interpret the accounting treatments for share 3 Lecture 11/3/2024
and Debentures and Share buyback.  Discussion
 Buyback on related
 Redeemable Preference Shares topic
 Share Buyback  Discussion
 Redemption of Debentures on tutorial
 Conversion of Preference Shares  Do quiz
and Debentures (Loan Capital) related to the
topic
Tutorial
 Discuss
Topic 3
(Part A)

8 Topic 3: Redemption of Shares Interpret the accounting treatments for share 3 Lecture 18/3/2024
and Debentures and Share buyback.  Discussion
Buyback on related
 Redeemable Preference Shares Give briefing on assignment. topic
 Share Buyback  Discussion
 Redemption of Debentures on tutorial
 Conversion of Preference Shares  Do quiz
and Debentures (Loan Capital) related to the
topic
Tutorial
 Discuss
Topic 3
(Part B)
 Briefing the
assignment

9 Topic 4: Publish Financial Apply financial knowledge in preparing the 4 Lecture 25/3/2024
Statements Statement of Comprehensive Income,  Discussion
 Companies Act 2016 Statement of Financial Position, Statement of on related
  Financial Reporting Act 1997 Cash Flow, and Notes to the Account. topic
 Bursa Malaysia requirements  Discussion
 Annual Report on tutorial
 Format of the publish Financial  Do quiz
Statements (MFRS 101) related to the
 Notes to the Accounts topic
Preparation of Publish Financial Tutorial
Statements  Discuss
Topic 4
(Part A)

10 Topic 4: Publish Financial Apply financial knowledge in preparing the 4 Lecture 1/4/2024
Statements Statement of Comprehensive Income,  Discussion
 Companies Act 2016 Statement of Financial Position, Statement of on related
 Financial Reporting Act 1997 Cash Flow, and Notes to the Account. topic
 Bursa Malaysia requirements  Discussion
 Annual Report on tutorial
 Format of the publish Financial  Do quiz
Statements (MFRS 101) related to the
 Notes to the Accounts topic
 Preparation of Publish Financial Tutorial
Statements  Discuss
Topic 4
(Part B)

Hari Raya break – No lecture and (8/4/24 – 14/4/24)

tutorial class during this week
11 Topic 5: Statement of Cash Flow Apply financial knowledge in preparing the 4 Lecture 15/4/2024
Statement of Comprehensive Income,  Discussion
 Introduction of Cash Flow (MFRS Statement of Financial Position, Statement of on related
107) Cash Flow, and Notes to the Account. topic
 Scope of Statement of Cash Flow  Discussion
-Operating Activities NOTE: Project will be marking by LOCAL on tutorial
 -Investing Activities LECTURER  Do quiz
-Financing Activities related to the
 Format of Statement of Cash Flow topic
-Indirect Method Tutorial
 Preparation Statement of Cash  Discuss
Flow Topic 5 (Part
A)
 Project
deadline –
19/4/2024
12 Topic 5: Statement of Cash Flow Apply financial knowledge in preparing the 4 Lecture 22/4/2024
Statement of Comprehensive Income,  Discussion
 Introduction of Cash Flow (MFRS Statement of Financial Position, Statement of on related
107) Cash Flow, and Notes to the Account. topic
 Scope of Statement of Cash Flow  Discussion
-Operating Activities NOTE: Assignment will be marking by on tutorial
-Investing Activities LOCAL LECTURER  Do quiz
-Financing Activities related to the
 Format of Statement of Cash Flow topic
-Indirect Method Tutorial
 Preparation Statement of Cash  Discuss
Flow Topic 5 (Part
B)
 Assignment
deadline –
26/4/2024

13 Revision 1 Apply financial knowledge in preparing the 4 Lecture 29/4/2024

Statement of Comprehensive Income,  Discussion
Topic 4: Publish Financial Statement of Financial Position, Statement of on related
Statements Cash Flow, and Notes to the Account. topic
 Discussion
on tutorial
  Do quiz
related to the
topic
Tutorial
 Discuss
revision final
exam Topic 4
14 Revision 2 Apply financial knowledge in preparing the 4 Lecture 6/5/2024
Statement of Comprehensive Income,  Discussion
Topic 5: Statement of Cash Flow Statement of Financial Position, Statement of on related
Cash Flow, and Notes to the Account. topic
 Discussion
on tutorial
 Do quiz
related to the
topic
Tutorial
 Discuss
revision final
exam Topic 5
Note: Students required read the chapters prior to lecturer. All assignments are due on the date stated by instructor.