Course Outline by siratiq


									Mardan Institute of Management Studies (MIMS)
Nisatta Road Mardan Phone 0937 873858 Fax 0937 876176 Affiliated with the University of Peshawar

Course Outline
Course Title Program Instructor Instructor’s Details Financial Accounting BBA Semester Atiq ur Rahman 4th

Course Objectives

Week ONE

FCIS, AMPIM, FAAFM, RFS, MBA Finance, University of Peshawar/ IM Sciences B.Com honors, University of Peshawar PGD Health Planning & Management, University of Peshawar Project Planning and Evaluation, University of Peshawar Registered Financial Analyst American Academy of Financial Management. Fellow Member Institute of Corporate Secretaries of Pakistan Fellow Member American Academy of Financial Management. Associate Member Pakistan Institute of Management. Member Bizmen Syndicate The objective of this course is to enlarge the existing accounting knowledge of the students and improve it to include the accounting system as followed in the Partnership and Company Type of Business. Topics to be Covered Chapter  A recap of Existing Accounting knowledge. Chapter 01  Basic accounting terminologies  Users of accounting information  Integrity of accounting information     Basic assumptions of accounting Basic principles of accounting Some Special Aspects of Partnership type of business Some Special Aspects of Company type of business Partnership and Company’s Basic Accounts Double entry accounting The Journal Recording transaction in Journal—an illustration Chapter 02



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Chapter 03


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Completing the Accounting Cycle for Partnership Business The Ledger Posting Journal entries to the Ledger accounts The Accounting Cycle for Partnership The Trial Balance Uses & Limitations of the trial balance Adjusting entries The Adjusted Trial Balance

Chapter 03


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Chapter 03/04



Accounting for Partnership Effect on Financial Statements  Valuation and Treatment of Goodwill  Admission of New Partner  Retirement of a Partner Accounting for Partnership  Revaluation of Assets  Revaluation of Liabilities  Dissolution of Partnership  Exercises & Problems

Chapter 06

Chapter 06


Chapter 06

NINE Companies Accounts  Formation  Share Capital  Kinds of Share Capital  Issue of Share Capital    Issue of Debentures Purchase of Business Profit and loss prior to Incorporation Chapter 06


Chapter 06



Preparing the Company Financial Statements According to Companies Ordinance 1984 and IAS

Chapter 06




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Preparing the Company Financial Statements According to Companies Ordinance 1984 and IAS Exercises & Problems Preparing the Company Financial Statements According Companies Ordinance 1984 and IAS Practical Examples and Exercises Current Changes in International Accounting Standards and application to Companies Final Accounts. Presentations Presentations

Chapter 06

Chapter 06

FIFTEEN SIXTEEN Recommended Book/s Reference Book/s

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Meigs Williams Haka Bettner; Accounting, the Basis for Financial Decisions, 11 th edition by, Mc Graw-Hill MA Ghani Principles of Accounting. International Accounting Standards

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