- COURSE OBJECTIVES
– CO1: This module helps students revise all the knowledge learned in Financial reporting part 1 and apply these knowledge in preparing single entities’ financial statements.
– CO2: This module also provides students fundamental knowledge about analysing and interpreting financial statements.
– CO3: This module provides students comprehensive knowledge about preparation of consolidated financial statements.
– CO4: The module helps students to improve their english competence.
– CO5: The module helps studends to develope neccessary skills and capabilities such as self-studying skill, lifelong learning skills, communication skills, independently working abilities…
- COURSE CONTENT
|
No. |
Content |
Time Allocation (Hours) |
Contribution to CLO |
|||
|
Hour(s) on the class |
Exercises, Assignments, Field trip |
Self-study with teacher’s tutorials |
||||
|
Lecture |
Practice, Seminar |
|||||
|
1 |
Chapter 15: Taxation |
3 |
0 |
1,5 |
5.5 |
1,2,5,6,7,8 |
|
2 |
Chapter 16: Presentation of published financial statements |
3 |
0 |
1,5 |
5.5 |
2,5,6,7,8 |
|
3 |
Revision chap 15-16 |
0 |
3 |
1,5 |
5.5 |
1,2,5,6,7,8 |
|
4 |
Chapter 17: Reporting financial performance |
2 |
1 |
1,5 |
5.5 |
1,2,5,6,7,8 |
|
5 |
Chap 18: Earnings per share |
2 |
1 |
1,5 |
5.5 |
1,5,6,7,8 |
|
6 |
Chap 21: Statement of Cash flows |
3 |
0 |
1,5 |
5.5 |
2,5,6,7,8 |
|
7 |
Mid-term exam |
0 |
3 |
1,5 |
5.5 |
1,2,5,6,7,8 |
|
8 |
Chap 7: Introduction to groups |
3 |
0 |
1,5 |
5.5 |
4,5,6,7,8 |
|
9 |
Chap 8: The consolidated statement of financial position |
3 |
0 |
1,5 |
5.5 |
4,5,6,7,8 |
|
10 |
Chap 9: The consolidated statement of profit or loss and other comprehensive income |
3 |
0 |
1,5 |
5.5 |
4,5,6,7,8 |
|
11 |
Chap 10: Accounting for associates |
3 |
0 |
1,5 |
5.5 |
4,5,6,7,8 |
|
12 |
Revision chap 7-10 |
0 |
3 |
1,5 |
5.5 |
4,5,6,7,8 |
|
13 |
Chap 19: Calculation and interpretation of accounting ratios and trends |
3 |
0 |
1,5 |
5.5 |
3,5,6,7,8 |
|
14 |
Chap 20: Limitations of financial statements |
2 |
1 |
1,5 |
5.5 |
3,5,6,7,8 |
|
15 |
Final revision |
0 |
3 |
1,5 |
5.5 |
1,2,3,4,5,6,7,8 |
|
Total |
30 |
15 |
22.5 |
82.5 |
||
- COURSE ASSESSMENT
– Score ladder: 10
– Type of assessment
|
Form |
Content |
Criteria |
CLO |
Proportion |
|
|
Formative |
Attendance, quiz, open questions |
All the knowledge learned in previous classes; Demonstrate skills in communication, presentation, criticism, debate and persuasion; Demonstrate English language proficiency; Being self-learning, being adaptive to constant change and being capable of working independently or in a team; Ensure professional ethics. |
The number of attendances, participation and answering questions in class (5%) Quick test, 20 minutes (5%) |
1,2,3,6,7,8,9 |
10% |
|
Midterm test |
All the knowledge learned in chapter 15, 16, 17, 18, 21; Demonstrate English language proficiency; Being self-learning and being capable of working independently; Commit to ensuring professional ethics in the field of accounting and auditing. |
MCQ + writing (60 minutes) |
1,2,3,6,7,8,9 |
30% |
|
|
Summative |
Final test |
All the knowledge learned in chapter 15, 16, 17, 18, 21, 7, 8, 9, 10, 19, 20 ; Demonstrate English language proficiency; Being self-learning and being capable of working independently; Ensure professional ethics. |
MCQ + writing (90 minutes) |
1,2,3,4,5,6,7,8 |
60% |
|
|
|
|
Total: |
100% |
|