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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 ANF 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