FAKULTI PERAKAUNAN

UNIVERSITI TEKNOLOGI MARA

94300, KOTA SAMARAHAN
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COURSE : INTRODUCTION TO ACCOUNTING

CODE : ACC030
LECTURE : 2 HOURS/WEEK
TUTORIAL : 1 HOUR/WEEK
LECTURER :

COURSE OUTCOMES

CO1 Differentiate between accounting and book keeping

CO2 Comprehend the regulatory and conceptual framework of financial reporting
CO3 Identify various types of organizations and the effects of accounting transactions on the accounting equation
CO4 Identify the 7 types of specialized journals and prepare the subsidiary ledgers
CO5 Prepare the financial statements (statement of profit or loss and statement of financial position)

PROGRAM/LEARNING OUTCOMES

LO1 Knowledge of discipline areas

LO2 Practical skills
LO3 Social skills and responsibilities
LO4 Value, attitude and professionalism
LO5 Communication, leadership and team skills
LO6 Problem solving and scientific skills
LO7 Information management and life-long learning skills
LO8 Managerial and entrepreneurial skills

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LO9 Leadership skills

CO-LO MATRIX

LO1 LO2 LO3 LO4 LO5 LO6 LO7 LO8 LO9

CO1 
CO2  
CO3  
CO4  
CO5    

PLAN STRUCTURE

NO WEEK TOPIC CONTACT LECTURE/TUTORIAL TOPIC CO LO LEARNING ASSESSMENT

HOURS COVERAGE OUTCOME MODEL

1 1 Ability to:

 Understand the
significance
important of
adopting OBE for
 Ice breaking. Sharing of
the course.
 Overview of OBE. materials
INTRODUCTION 0.5  Recognize THE
 Overview of the course via program
and Entrance Survey
lesson plan and syllabus educational information
contents. objectives
(PEOs).
 Recognize THE
program
outcomes (POs)
 Recognize the

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 course outcomes
(COs)
 Recognize the
course topic
outcomes (TOs.

2 1 Introduction to 2.5 1.1 Definition of book Able to: Lecture Quiz 1 and
Book Keeping keeping. and tutorial Final exam
- explain
1.2 Book keeping Versus definition and
Accounting. purpose of book
keeping
1.3 Accounting cycle
- differentiate
1.4 Various types of
between book
business organization
1.5 (Sole proprietorship, keeping and
Partnership and accounting
Company)
- explain the
accounting cycle

- explain the
various types of
business

3 2–3 Conceptual 6 2.1 Users of financial Able to: Lecture Quiz 1 and Final
framework of statements and tutorial exam
Financial - Internal users - identify different
- External users groups of users
Reporting
and their use of
2.2 Objectives of financial

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 statements the financial
- Business entity statements.
- Monetary unit
- Going concern - explain the
- Accrual-based objectives of
accounting financial
- Neutrality
statements
- Materiality
- Comparability
- explain each
2.3 Concepts, assumptions concepts,
and conventions assumptions
and convention
2.4 Qualitative of accounting
characteristics of
financial statements - explain each
qualitative
characteristics
of financial
statements

4 4–5 Accounting 6 3.1 Statement of financial Able to: Lecture Test 1 and Final
Equation and position format and the and exam
Accounting classification of items in - identify the tutorials
it. components in
Classification
3.2 Basic accounting the statement of
equation. financial position
3.3 Effects of transactions - explain the
on the basic accounting
effects of
equation.
3.4 Expanded accounting transactions on
equation the elements of

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 the accounting
3.5 Effects of transactions equation.
on the accounting
equation.

5 6 Introduction to 3 4.1 Double entry rules Able to use Lecture Test 1 and Final
Principles of double entry rules and exam
Double Entry 4.2 Ledger entries to prepare ledger tutorials
accounts and do
4.3 Balancing of ledger
accounts balancing off
accounts

6 7 – 11 The Recording 15 5.1 Introduction to source Able to: Lecture Accounting

Process documents and Simulation and
- identify types of tutorials Final exam
5.2 Types of journals: source
documents
- Cash receipts
journal - identify the 8
- Cash payments
types of journals
journal
- Purchases journal and 3 types of
- Sales journal ledgers.
- Return inwards
journal - record
- Return outwards transactions in
journal each specialised
- General journal journals and
- Petty cash book ledgers.
Cash Book (one This sub-topic
column, two column will not be
and three column) tested in tests
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 and final exam
5.3 Types of ledgers
- Sales ledger
- Purchases ledger
- General ledger

(Exposure on Three
Column Ledger)

5.4 Recording process from

source documents to
journals and posting to
respective ledgers.
8 12-14 Preparation of 9 8.1 Trial balance (pre- Able to prepare Lecture Test 2,
Trial Balance adjusted) the pre-adjusted and tutorial Accounting
(pre-adjusted) - Preparation of a trial trial balance and Simulation and
balance
and Final final accounts Final exam
- Purpose of a trial
Accounts (before balance before
adjustments) adjustments Exit survey
- Limitations of a trial
balance

8.2 Final accounts

before adjustments
- Preparation of
financial
statements

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