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AA015 - ACCOUNTING 1
TOPIC 1 : INTRODUCTION TO ACCOUNTING
1.1 Definition of Accounting
1.2 Users of Accounting Information
1.3 Differences Between Bookkeeping and Accounting
1.4 Branches of Accounting
1.5 Types of Business Ownerships
1.6 Types of Business Activities
1.7 Types of Financial Statements
1.8 Professional Accounting Bodies In Malaysia
1.9 Potential Career in Accounting
TOPIC 2 : BASIC ACCOUNTING CONCEPTS 2.1 Generally Accepted Accounting Principles 2.2 Accounting Concepts 2.3 Accounting Equation 2.4 Double-entry System |
TOPIC 3 : ACCOUNTING CYCLE 3.1 Steps in the Accounting Cycle 3.2 Types of Source Documents 3.3 Journalising Process 3.3.2 Special Journal 3.3.3 General Journal 3.3.4 Subsidiary Ledger 3.4 Subsidiary Ledger 3.5 Preparation of Trial Balance 3.6 Preparing Financial Statement for Merchandising and Service Entities.
TOPIC 4 : COMPUTERISED ACCOUNTING SYSTEM 4.1 Introduction of Computerised Accounting System 4.2 Components of Computerised Accounting System 4.3 Accounting Software |
TOPIC 5 : ADJUSTMENT AT THE END OF ACCOUNTING PERIOD
5.1 Basis of Accounting
5.2 Definition of Revenues and Expenses
5.3 Revenues and Expenses
5.4 Revenue Expenditures and Capital Expenditures
5.5 Revenues and Expenses Reporting
5.6 Purpose of Adjustment
5.7 Types of Adjustments
5.7.1 Unearned Revenues
5.7.2 Accrued Revenues
5.7.3 Prepaid Expenses
5.7.4 Accrued Expenses / Expenses Payable
5.7.5 Depreciation Expenses
5.7.6 Bad Debts Expenses
5.8 Correcting Entries
5.9 Preparation Adjusted Trial Balance
5.10 Preparation of Financial Statements After Adjustment
TOPIC 6 : ACCOUNTING FOR CASH
6.1 Definition of Cash
6.2 Cash Book / Cash Receipt Journal and Cash Payments Journal and Bank Statement.
6.3 Bank Reconciliation
TOPIC 7 : ACCOUNTING FOR RECEIVABLES
7.1 Definition of Account Receivables
7.2 Valuation of Account Receivables
7.3 Bad Debts
7.4 Accounting Method for Bad Debts
7.4.1 Direct Write-Off Method
7.4.2 Allowance Method
7.5 Recovery of Bad Debts
7.6 Presentation of Accounts Receivable in the Statements of Financial Position
TOPIC 8 : ACCOUNTING FOR INVENTORIES
8.1 Definition of Inventories
8.2 Inventory System
8.2.1 Periodic System
8.2.2 Perpetual System
8.3 Inventory Costing Methods
8.3.1 First-In, First-Out (FIFO)
8.3.2 Weighted Average
8.4 Effects of Inventory Valuation on Profit
TOPIC 9 : ACCOUNTING FOR NON-CURRENT ASSETS
9.1 Definition and Types of Non-Current Assets
9.2 Compute and Record The Cost of Fixed Asset
9.3 Depreciation
9.4 Disposal of Fixed Assets
9.5 Presentation of Fixed Assets in the Statement of Financial Position
TOPIC 10 : ACCOUNTING FOR LIABILITIES
10.1 Definition and Types of Liability
10.2 Current Liabilities
10.3 Non-current Liabilities
10.4 Presentation of Liabilities in the Statement of Financial Position
TOPIC 11 : ACCOUNTING FOR INCOMPLETE RECORDS AND SINGLE ENTRY SYSTEM
11.1 Definition of Incomplete Record and Single Entry
System
11.2 Profit or Loss Determination
11.2.1 Capital Comparison Method
11.2.2 Analysis Method
11.3 Preparation of Financial Statements
AA025 - ACCOUNTING 2
TOPIC 1 : INTRODUCTION TO MANAGERIAL ACCOUNTING
1.1 Comparison Between Managerial Accounting and Financial Accounting
1.2 Functions of Management and Roles of Accounting Information In Management
1.3 Characteristics of Managerial Accounting
1.4 Roles of Management Accountant
TOPIC 2 : MANUFACTURING COST: CONCEPTS AND COMPONENTS
2.1 The Important of Cost Information
2.2 Difference between Costs and Expenses
2.3 Cost Classification
2.4 Manufacturing Cost
2.5 Non –manufacturing Costs
2.6 Direct Costs
2.7 Indirect Costs
2.8 Product Costs and Period Costs
2.9 Statement of Costs of Goods Manufactured and Income Statement
TOPIC 3 : COST BEHAVIOUR
3.1 Variable Costs
3.2 Fixed Costs
3.3 Mixed Costs
TOPIC 4 : COST VOLUME PROFIT (CVP) ANALYSIS
4.1 Definition and Importance of CVP Analysis
4.2 Assumptions in CVP Analysis
4.3 CVP Analysis Method
- Using mathematical equation method and
contribution margin method
4.4 Margin of Safety
4.5 Sensitivity Analysis
TOPIC 5 : MANUFACTURING OVERHEAD
5.1 Manufacturing Overhead Concept
5.2 Comparison Among Actual Costing System, Normal Costing System and Standard Costing System
5.3 Normal Costing
TOPIC 6 : BUDGET
6.1 Definition of Budget
6.2 Propose of Budget
6.3 Master Budget
a) Operating Budgets
b) Financial Budgets
TOPIC 7 : JOB ORDER COSTING
7.1 Definition of Job Order Costing
7.2 Characteristics of Job Order Costing
7.3 Determination of Cost per Job
7.4 Journal Entries
TOPIC 8 : PROCESS COSTING
8.1 Definition of Process Costing
8.2 Characteristics of Process Costing
8.3 Equivalent Units
8.4 Calculation of Product Cost per Unit
8.5 Cost of Finished Units and Ending Work-In-Process Inventory
8.6 Transferred-In Cost
8.7 Production Cost Report
8.8 Journal Entries
TOPIC 9 : ABSORPTION COSTING AND MARGINAL COSTING
9.1 Definition of Absorption costimg and Marginal Costing
9.2 Comparison Between Absorption costimg and Marginal Costing
9.3 Product Cost Determination
9.4 Income Statement Format
9.5 Advantages and Disadvantages of Absorption Costing and Marginal Costing
TOPIC 10 : STANDARD COSTING AND VARIANCE ANALYSIS
10.1 Definition of Standard Costing
10.2 Uses of Standard Costing
10.3 Calculation of Standard Costing
10.4 Types of Standard
10.5 Variance Analysis
10.6 Implications of Variance Analysis
TOPIC 11 : RELEVANT COSTS FOR DECISION MAKING
11.1 Relevant Cost
11.2 Types of Relevant Costs and Irrelevant Costs
11.3 Applications in Decision Making
11.4 Qualitative Factors in Decision Making