ACT 112 Principles of Accounting I (Jan14).pdf - Course...

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Course SyllabusCanadian University DubaiV.1 ED 01-21-2014|Page 1 of 5ACT 112 Principles of Accounting ICanadian University DubaiCourse SyllabusACT 112 Principles of Accounting IInstructor:Name and Contact Information will be givenPrerequisites:NoneCredit Hours:3-0-3Course Description:This course concentrates on accounting for merchandise operations, proprietorship, negotiableinstruments, specialized books of original entry, and the voucher system including emphasis onthe financial aspects of accounting. Accounting concepts and principles, accounting systems,inventory costing methods, accounting of acquisitions, depreciation and disposal of plant assetsare also described in this course.Course Objectives /Learning outcomes:On completion of the course, the student should be able to:Describe how accounting transactions are recorded.(PO4,5)Discuss the operating, financing, and investing activities of business entities. (PO5)Explain how accounting transactions flow through general-ledger accounts andfinancial statements.(PO5)Purpose StatementThe teaching of accounting is no longer designed to train professional accountants only. Withthe growing complexity of business and of the constantly increasing difficulty of the problems ofmanagement, it has become essential that everyone who aspires to a corporate managerialposition should have knowledge of accounting as well. It is with this purpose this course hasbeen introduced in BBA program. This course introduces the students to the basic accountingconcepts and principles and how to operate accounting cycle.Text(s):Warren, C. S., Reeve, J. M., & Fess, P. E. (2007). Accounting (22nd Edition.) Mason, OH:Thomson/South-Western.ISBN: 0324401841.ReferencesHorngren, C. T., Harrison, W. T., & Bamber, L. S. (2005 or current). Accounting (6th ed.). UpperSaddle River, NJ: Prentice Hall.Weygandt, J. J., Kieso, D. E., & Kimmel, P. D. (2004 or current). Accounting principles (7th ed.).Hoboken, NJ: Wiley.Skousen, K.F. et.al.(1993 or Current). Accounting: Principles & Application. Mason, OH:Thomson/South-Western.Websites:,,,,Attendance Policy:Attending classes is compulsory in all courses.CUD Students will not be allowed to take thefinal examination if they are absent for more than 25% of the classes in a course. (Studentsshould 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

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Balance Sheet, Accounting software, Canadian University Dubai

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