ACT 112 Principles of Accounting I_Course Syllabus_Fall 2019.pdf

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1CANADIAN UNIVERSITY DUBAICOURSE SYLLABUSACT-112Principles of Accounting IInstructor:Dr. Kweh Qian LongPrerequisites:NoneCredit Hours:3-0-3CourseDescription:This course concentrates on accounting for merchandise operations,proprietorship, negotiable instruments, specialized books of original entry,and the voucher system including emphasis on the financial aspects ofaccounting. Accounting concepts and principles, accounting systems,inventory costing methods, accounting of acquisitions, depreciation anddisposal of plant assets are also described in this course.CourseLearningOutcomesOn completion of the course, the student will be able to:Course Learning OutcomesPLOAssessmentsCLO1:Discuss the main concept behind the process ofrecording and communicating financial information.1XCLO2:Identifythe effects of business transactions on reportedfinancial information.1XCLO3:Prepare financial statements according to GAAP.4XCLO4:Apply accounting principles to accounts receivable,merchandizing operations, and property, plant, and equipment forUAE Corporations.4XCLO5:Employ accounting principles to property, equipmentand equipment, and intangible assets for UAE Corporation.4X
2Text:Warren, C.S., Reeve, J.M., & Fess, P.E. (2014) Accounting (25thed.)Australia: South-Western.ReferencesWeygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2015). Financial & ManagerialAccounting (2nded). Hoboken, NJ: John Wiley & Sons.AttendancePolicy:Attending classes is compulsory in all courses. CUD Students will not beallowed to take the final examination if they are absent for more than 25%of the classes in a course. (Students should refer to their respective Schoolfor additional specific program or school requirements.)a. When a student is absent for 10% of the course an absence reminder willbe sentb. When a student is absent for 20% of the course a second absence reminderwill be sentc. When a student has been absent for 25% of the course a notice of Failurefor Non Attendance (grade point of 0.0) will be sentA student with a verifiable and legitimate reason for missing a class (illness,death in the immediate family) may request of his or her professor that suchan excusable absence be recorded, but not counted towards the 25% cut offfigure that would otherwise lead to a grade of Failure for Non Attendance.Such excusable absences must be noted in the Course File AttendanceReport.

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