State University of Bangladesh

Department of Business Studies

Course Name Accounting II
Course Code ACT 202
Semester Fall 2017

Instructor Information
Instructor Md. Jaber Al Islam
Designation Lecturer
Area Accounting and Finance
E-mail jaber@sub.edu.bd, jaber.ais.du@gmail.com
Cell number +8801915596839
Counseling Hours 10.00 am to 5.00 pm except schedule classes and Friday

Course Details
Class Time and Room Monday: 2 pm 3:20 pm (605); Thursday: 9:30 am 10:50 am (205)
Course Prerequisite ACT 101: Accounting I
Course Credit 3
Course Description This course revisits topics covered in Introductory Financial Accounting
(Accounting 101), with a focus on the asset side of the balance sheet: Cash,
accounts and notes receivable, inventory, marketable securities, equity
investments, and intangibles. The course also covers revenue and expense
recognition issues, and generally accepted accounting principles that affect
the format and presentation of the financial statements.
Course Objectives Upon completion of this course, the student will be able to:
Successfully record and analyze information for the corporate form
of business, including the financial statements, and perform the
computation of book value and earnings per share.
Account for and analyze effects of the issuance of liabilities, and
investing, and apply the appropriate accounting concepts, principles,
and procedures.
Calculate and interpret financial statements including the cash flows
statement and by using ratios and comparative financial data.
Student Learning Upon completion of this course, the student will be able to interpret and
Outcomes modify financial statements and perform basic accounting for corporations,
for managerial accounting of costs, and for planning and controlling
business operations.

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Learning Resources and Textbook
Author Title Edition Publisher
Weygandt, Kimmel and Accounting Principles 11th John Wiley &
Kieso Sons
John J. Wild Financial Accounting 6th McGraw-Hill
Barry Elliott and Jamie Financial Accounting and 11th Pearson
Elliott Reporting

Course Contents
Lecture Contents
Lecture 01-03 Accounting for Receivable: Types, Recognizing, Valuing and Disposing of
Accounts Receivables, Note Receivable: Determining the maturity date,
Computing Interest, Valuing and Disposing of Note Receivables.
Lecture 04-07 Plant Assets, Natural Resources, and Intangible Assets: Cost Principles
and Plant Assets, Depreciation Concept, Compute periodic Depreciation using
Different Methods, Distinguish between Revenue and Capital Expenditure,
Accounts for the Disposal of a Plant Assets, Compute Periodic Depletion of
Natural Resources, Basic Issues Related to Accounting for Intangibles Assets,
Reporting Procedure of Plant Assets and Intangible.
Lecture 08-12 Fraud and Internal Control: Principles of Internal Control Activities and
Limitations of Internal Control, Cash Control: Cash Receipt Controls and
Cash Disbursement Controls, Recording Bank Transactions and Preparing
Bank Statement, Bank Reconciliation Statement.
Lecture 13-16 Reporting and Analyzing Long-Term Liabilities: Basics of Bond, Bond
Issuance, Bond Retirement, And Long-term Note Payable.
Lecture 17-20 Reporting and Analyzing Equity: Corporation form of Organization,
Common Stock, Preferred Stock, Dividends, Treasury Stock, Reporting
Income and Equity, Dividend Analysis- Book Value Per Share, Dividend
Yield, and Price-Earnings Ratio.
Lecture 21-23 Statement of Cash Flows: Usefulness of the Statement of Cash Flows,
Distinguish among Operating, Investing, and Financing Activities, Prepare a
Statement of Cash Flows using the Indirect Method, Analyze the Statement of
Cash Flows.
Lecture 24-26 Financial Statement Analysis: Need for Comparative Analysis, Identify the
tools of Financial Statement Analysis, Horizontal and Vertical Analysis, Ratio
Analysis to Compute Analyzing a firms Liquidity, Profitability, and
Solvency, Understand the Concept of Quality of Earnings.

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Assessment Strategy and Grading Procedure
Grading Tool Marks
Attendance, Etiquette and Participation 10%
Class Test 10%
Assignment + Presentation 10%
Midterm Exam 30%
Final Exam 40%

Attendance
Attendance at class is mandatory and highly recommended! Students must attend the lecture.
However, a student can get permission to take leave from a class. But for that he/she has to make
such request by email, including the legitimate reason for it, at least 24 hours prior to the lecture.

Instructions
1. For any kind of individual and academic query, every student can contact with the course
instructor. But for that, he/she has to contact through email (jaber@sub.edu.bd or
jaber.ais.du@gmail.com).
2. Emails should be written in English with a formal format and manner including his/her
individual information like name, ID no., batch no. etc.
3. The instructor will reply within 24 hours after your email. Hence, no phone calls from
the students are allowed.
4. If a student has a problem that might cause a problem for the whole batch, he/she should
inform the issue to the CRs and they will mail the instructor for the replies.
5. Class Representatives (CRs) are allowed to call the instructor only for emergency
collective batch problems that requires replies from the instructor less than 24 hours.
6. You have to attend minimum 75% classes to sit for mid-term and semester final
examination.
7. There will be Two (2) class tests one before the midterm and another one before the final
and the best one will be considered as the mark for class tests.
8. Class test will be held with a prior notice.
9. There is no alternative of class tests, mid-term and term final examination.
10. Grading policy will be followed as per university rules.

Class Room Etiquettes

1. Silence or switch off your mobile phone during the classroom.
2. Do not sleep or disturb others by talking with your fellow mates.
3. If anyone wants to leave the class room for any reason, he/she will need the instructors
permission.

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