ACT 112 Principles of Accounting I.docx - ACT 112...

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ACT 112 Principles of Accounting ICanadian University DubaiCourse SyllabusACT 112 Principles of Accounting IInstructor:Name and Contact Information will be providedPrerequisites:NoneCredit Hours:3-0-3Course Description:This course concentrates on accounting for merchandise operations, proprietorship, specializedbooks of original entry, and the voucher system including emphasis on the financial aspects ofaccounting. Also, accounting concepts and principles, accounting for cash and receivables,inventory systems, inventory costing methods, accounting of acquisitions, depreciation anddisposal of plant assets will be covered in this course.Course Learning OutcomesOn completion of the course, the student will be able to:Course Learning OutcomesPLOQuizzesAssignmentsMid termFinal examCLO1: Describe the process of recording and communicating financial information.1XXCLO2: Identify the effects of business transactions on reported financial information.1XXXCLO3: Prepare financial statements according to GAAP.4XXXCLO4: Apply accounting principles to accounts receivable, merchandizing operations, and property, plant, and equipment for UAE Corporations.4XXXCLO5Employ accounting principles to intangible assets for UAE Corporation4XXTextbooks: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 & Managerial Accounting (2nded). Hoboken, NJ: John Wiley & Sons.Attendance Policy:Attending classes is compulsory in all courses. CUD Students will not be allowed to take the finalexamination if they are absent for more than 25% of the classes in a course. (Students should refer to their respective School for additional specific program or school requirements.)a. When a student is absent for 10% of the course an absence reminder will be sentb. When a student is absent for 20% of the course a second absence reminder will be sentc. When a student has been absent for 25% of the course a notice of Failure for 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 such an excusable absence be recorded, but not counted towards the 25% cut off figure that would otherwise lead to a grade of Failure for Non Attendance. Such excusable absences must be noted in the Course File Attendance Report.

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Term
Spring
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Balance Sheet, Canadian University Dubai

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