Independent University, Bangladesh

Program: BBA Course Hand-out

Title of the Course Course instructor Days & Period of Classes Room Office Hours Telephone Email Course Description: The course is designed to give the students detailed idea of Financial Accounting. Course Outline: Introduction to General Accounting. Double entry system, data processing, and accounting cycle. Accounting equation. Preparation of financial statements of different types of business enterprises. Preparation of accounts under Company Act-1994. Interpretation of financial statements. Accounting from incomplete records. Nonrecurring accounting Use of accounting information. An introduction to cost accounting and management accounting. Course Objective: After completing the course the student should be able to: I. Record business transactions of any business enterprise; II. Prepare financial statements of any business enterprise; III. Participate in managerial decision making; IV. Help in product pricing; V. Decide whether to pursue a career in accounting, a very interesting and highly rewarding profession. Text: Accounting- Charles T. Horngren & Walter T. Harrison Jr. (2nd Edition) : Principles of Accounting-1 (ACN-201), (Sec-1) : Dr. Dilip Kumar Sen : Sunday & Tuesday (12:30 PM-2:00PM) : 4003-A : By appointment : 8401645-52 Ext. 310 : prof_dilip@iub.edu.bd

Evaluation Procedure: 1. Distribution of Points: Quizzes : 30 Home Work : 10 Attendance : 10 Midterm : 20 Final : 30 ` Total : l00

2. Grading Scale: A = 91 and above A = 86-90.99 B+ =81-85.99 B = 76-80.99 B= 71-75.99 3. Schedule:

C+ C CD+ D

= 66-70.99 = 61-65.99 = 56-60.99 = 51-55.99 = 45-50.99

a) Quizzes will be unannounced. Quizzes may contain multiple choice, true/false, definition, or combination thereof. No makeup test will be taken for any reason. If any student is unable to appear in any test, then his next test score may be double weighted at the discretion of the course instructor. No more than one test may be excused under any circumstances. b) Midterm Exam: The course instructor will determine the syllabus. c) Final Exam: The course instructor will determine the syllabus.

Instruction for class discipline: a) Student should contact the course instructor at the earliest for excused absence. And the student will be responsible for the materials covered in the class in his/her absence whether he is excused or not. b) Conversation among students while the class is in progress is not allowed. It may earn negative point of students grade. c) Dishonesty of any kind will guarantee the student an "F" as his grade for the course regardless of his performance otherwise. d) The following are not allowed in the class: Chewing gum, Mobile/Cellular Phone, Earphone, Cap/Hat, Sunglass. Wish your good performance