ACW111 - PERAKAUNAN KEWANGAN DAN PELAPORAN I
(FINANCIAL ACCOUNTING AND REPORTING I)
[ 4 Unit ]
* Sumber data : SMUP
📖 Sinopsis Kursus / Course Synopsis ▼
Kursus ini memperkenalkan pelajar kepada rangka kerja konsep untuk pelaporan kewangan sebagai asas untuk memahami konsep dan elemen penyata kewangan. Ia memberikan pemahaman tentang sistem catatan bergu dan prinsip perakaunan untuk merekodkan urus niaga, melaraskan rekod kewangan dan menyediakan penyata kewangan asas
This course introduces students to the conceptual framework for financial reporting as a basis for understanding financial statements’ concepts and elements. It provides an understanding of double entry system and accounting principles to record transactions, adjust financial records and prepare simple financial statements
* Sumber data : SPBPK
📋 Hasil Pembelajaran Kursus / Course Learning Outcomes (HPK / CLO) ▼
| HPK / CLO | Penerangan HPK / CLO Description | Kaedah Pengajaran / Teaching Method | Pemetaan / Mapping: PLO USM |
Pemetaan / Mapping: LT |
|---|---|---|---|---|
| CLO1 | Record business transactions using double entry system. | Kuliah & Tutorial | PLO1 | C2 |
| CLO2 | Apply accrual basis accounting to prepare simple financial statements. | Kuliah & Tutorial | PLO7 | C3 |
| CLO3 | Explain elements and qualitative characteristics of financial statements with reference to the conceptual framework. | Kuliah & Tutorial | PLO2 | C3 |
| CLO4 | Incorporate 'AaDab© in preparing financial statements. | Kuliah & Tutorial | PLO11 | C2 |
* Sumber data : SPBPK
📊 Penilaian / Assessment ▼
| Komponen Penilaian / Assessment Component | Peratusan / Percentage |
|---|---|
| Kerja Kursus / Course Work | 50% |
| Peperiksaan Akhir (PA) / Exam Work | 50% |
* Sumber data : SMUP
- Lecturer: DR. KISHAN A/L KRISHNEN @ RAGAVAN