Financial Accounting
Salutation & Name of Mr. Sajid Iqbal Academic Year 2014
Course Provider
Office Room DUA Direction Course Code FIN 341
Telephone +93 (0) 781570583 Credits (ECTS) 5
Office Hours 10h00 to 15h30 Number of Lectures 10
E-mail aryaiqbal@[Link] Type of Course Classroom
Course Description
This course is to provide students with the essence, principles, and practices of financial accounting.
Some of the ideas and topics that are covered are: the nature and functions of financial transactions
and accounting along with it roles and practices, evolutionary forms of financial transactions and
classifications,
Course Prerequisites
Financial accounting is taught to students after they have studied the obligatory subjects as
Management.
Textbooks and Other Required Materials
Recommended Textbook:
Title: Fundamentals of financial Accounting
2nd Edition
Authors: McGraw Hills
Methods of Instruction
The course is developed through a variety of learning techniques: lectures, oral case analysis
presentations and assignments by students in class, tests, examinations, etc. Students are responsible
for preparing the reading material and accompanying exercises in advance of the class session, in order
to participate in class discussion.
Attendance Procedure
Attendance, promptness, and participation in all accounting classes are prerequisites to success both in
relation to a student's grade and to a student's ultimate success in the business world. Attendance will
also be part of your grade, as noted. In case of less than 80% (and greater than or equal to 50%),
attendance, a student will participate in final exam but must not be entitled to attendance score. 50%
attendance is a must for appearance in final exam.
Note: Two "lates" equal one absence.
Methods of Evaluation
Attendance and Class Participation: 10 points
Mid Term: 30 points
Two Hours Final Test: 60 points
Tests may not be made up; a "zero" will be given on a missed test, unless prior arrangements
have been made. If a test is missed, the score on the next test will be doubled.
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Financial Accounting
Course Outline:
PART I: INTRODUCTION TO THE COURSE
1. Introduction to Financial Accounting (IAS – 01)
2. Analysing Financial Transactions (IAS – 02 & IAS 16)
3. Accounting Concepts and Principles (IFRS – 01)
PART II: CURRENT & NON CURRENT ASSETS
4. Reporting and analysing receivables (IAS – 18 & IAS – 8)
5. Fixed assets and Depreciation (IAS – 16 & FRS 15)
PART III: ACCOUNTING CONTROL
6. Bank Reconciliation (GAAP – 505-30 )
PART IV: FINANCIAL RATIOS
7. Ratio Analysis (IAS – 33)
Grading Scale Including Quality Points)
ECTS Swiss State Definition
Grade University
Grade
A 5.70 --- 6.0 EXCELLENT – outstanding performance with only minor errors
B 5.5 --- 5.69 VERY GOOD – above the average standard but with some errors
C 5.0 --- 5.49 GOOD – generally sound work with a number of notable errors
D 4.5 --- 4.99 SATISFACTORY – fair but with significant shortcomings
E 4.0 --- 4.49 SUFFICIENT – performance meets the minimum criteria
FX 3.5 --- 3.99 FAIL – some more work required before the credit can be
awarded
F 3.0 --- 3.49 FAIL – considerable further work is required
Student Conduct
Students should read the section of the DUNYA catalog entitled "Code of Student Conduct,"
as well as other documents, policies, and the student handbook. Students are reminded that
they should not disrupt or obstruct teaching and learning.
Academic Integrity
All students are expected to behave with academic honesty. It is not academically honest to
misrepresent another person's work as your own, to take credit for someone else's words or
ideas, to accept help on a test or assignment when you are expected to work independently, to
obtain advanced information on confidential test materials, or to act in a way that might harm
another student's chance for academic success. Please check the DUNYA catalog for more
information.
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Financial Accounting
Course Continuity Plan
In the case that DUNYA officially closes because of an emergency which causes a short-term
disruption of this course, we will utilize e-mail to continue this course in the short term (1-3
weeks). All students need to utilize their campus e-mail to receive course-related information.
Cell Phones and Attire
Please turn off cell phones during class.
Attire: It is suggested that, if you wear a hat, you wear it in the usual manner. Please keep
hoods down and wear sunglasses outdoors.
Language Spoken in Class
DUNYA has 3 official and working languages. They are: English, Dari and French. However,
when the course provider is a foreigner, a native English or French speaking person, the students
are required to use only both English or French during the lecture in the classroom. This enables
students to enhance their knowledge of the French or English.
Disclaimer
Information made available on this Syllabus is subject to modification without notice.
