King Abdulaziz University
Faculty of Economics & administration
Accounting Department Second Semester (2014)
Accounting 213
Instructor: Larissa v. Alberti-Alhtaybat Office no. : 2236, Building 2
Phone no. : 6952000
E – mail: [email protected] Office hours: Mon. & Wed. 11:00- 12:00
Sun & Tues 11:00- 13:00
Course title: Principles of Accounting 2 English Code no.: Acct 213
Credit Hours: 3 Credits Section:
Time: 9 – 10
Pre requisite Course: acct 117
Course Description:
This course covers Accounts Receivables and Fixed Assets. It also covers the major characteristics and accounting entries for formation and profit distribution of partnerships and corporations.
Financial statements analysis is also included. A classification of manufacturing costs is also covered.
Course Objectives:
1. Study accounting for accounts receivables and fixed assets.
2. Analyze record and report transactions for partnerships and corporations.
3. Analyze and interpret financial statements.
4. Summarize and apply financial and managerial accounting terms, concepts and principles
Course Outcomes:
By the end of this course, students should be able to:
1. Analyze and record account receivables and fixed assets.
2. Recognize company's formation (both partnership and corporation), distribution of their profits as well as Liquidation of partnership.
3. Analyze financial statements and ability to interpret the ratios.
4. Application of managerial accounting terms, concepts and principles
Assessment Methods:
1. Exams :{ Mid- term Exam. (20 points); Second- Exam. (30 points); Final – Exam. (40 points)}
2. Tutoring classes (home works & quizzes) ( 10 points)
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: ينورتكللأا عقوملا ىلا لوخدلا ةيفيك
1 . /عقوم ىلإ لخدا http:// kbashnini.kau.edu.sa
2 . .هيتاذلا هريسلا ىلع طغضأ مث تافلملا ةناخ ىلإ لخدأ
: هيلاتلا هقيرطلا مدختسا وأ
1 .
يسيئرلا هعماجلا عقوم ىلا لخدا 2 ةئيه ءاضعا تامدخ ىلا لخدا مث هينورتكلإ تامدخ ىلا لخدأ .
نييميداكلأا عقاوم ليلد ىلع رقنأ و سيردتلا 3 – ينينشاب ديعس دلاخ عقوم هرادلأا و داصتقلأا ةيلك ةناخ ىلع رقنأ– .
هيتاذلا هريسلا تافلملا –
Main Reference:
Weygandt, Kimmel and Kieso. Accounting Principles, 11th Edition, International Students Version. (John Wiley & Sons, Inc, 2014).
Supplementary Reference:
Larson, Wild, and Chiappetta. Fundamental Accounting Principles, (McGraw-Hill, 17ed, 2010).
Attendance:
1. Class attendance is very important to achieve the best understanding of the course material since topics are closely related and dependent. Each class benefits from the attendance and participation of all students. Late arrivals are disruptive to the class and show disrespect to those who are on time. Students who miss 25% of term lectures will get a “DN” grade.
2. Attending the Tutorial classes is highly recommended as this will enable you understand the material faster.
Minimizing Disruptions:
Mobile phones should be turned off during class. You should avoid engaging in side conversations during class
Cheating:
Cheating of any form will result in your being assigned an “F” grade for the course. Note that you may not use your mobile phone during lectures and examinations.
Examination Absence:
If you miss an examination, you will be assigned a grade of “0” for the particular exam. Note that a make-up examination will not be administered.
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Acct. 213 Syllabus
*** Whole Chapters and appendices are prescribed curriculum except IFRS.
Chapter Contents ***
CH. 9 Accounting for Receivables
CH. 10 Plant Assets, Natural Resources, and Intangible Assets
Mid -term Exam. ( Covers CHs .9 and 10) - Thursday 19-5-1435 H; 2-4 pm.
Ch.12 Accounting for Partnership
CH.13 Corporations: Organization and Capital Stock Transactions
CH.14 Corporations: Dividends, Retained Earnings, and Income Reporting
Second Exam. ( Covers CHs. 12, 13 and 14) - Thursday 2-7- 1435 H ; 2-4 pm.
CH.18 Financial Statement Analysis
CH.19 Managerial Accounting
Final Exam. ( Comprehensive; Covers CH. 18, 19 and previous chapters)
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