(Vision for the Future)
College of Commerce and Business Administration
Course Syllabus
ACCT 211: INTERMEDIATE ACCOUNTING - I
[FALL 2017-2018]
(A) University Vision, Mission and Values
Vision
Dhofar University aspires to occupy a recognized position among the institutions of quality
higher education.
Mission
Dhofar University strives to achieve excellence in teaching, research and community service in an
open learning environment conducive to creativity and innovation and to the acquisition of cutting-
edge professional knowledge.
Core Values
(1) Academic excellence, (2) Individual responsibility, (3) Continuous improvement, (4) Active
citizenship and (5) Life-long learning
(B) Course/Instructor Information
Course Code : ACCT 211
Course Title : INTERMEDIATE ACCOUNTING - I
Credit Hours : 03
Pre-requisite : BUSS 104 Principles of Management Accounting
Co-requisite : ------
Venue : see section wise details below in the table
Delivery Mode : LECTURE & ASSIGNMENTS
Day(s) and Time: [Specify Day(s) and Time]
Crs.# Title Section Instructor Room Day Time
Sun Tue
1 Mohammad Noor Alam COMC-001A 09:00-09:50
Thu
Sun Tue
2 M. A. Imran Khan COMC-001A 12:00-12:50
Intermediate Thu
ACCT 211
Accounting I
3 ILker Yilmaz COMC-106A Mon Wed 11:00-12:15
50 M. A. Imran Khan COMC-105B Mon Wed 17:30-18:45
Course Coordinator : Dr. Mohammad Noor Alam
Email :
[email protected]Office Extension : 7429
(C) Course Description
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This course deals with the Underlying concepts of asset valuation and revenue recognition,
reporting of current and long-term assets, including cash and receivables, inventories, plant
assets and depreciation, natural resources, intangibles and investments. Underlying concepts of
liability recognition and reporting of current liabilities and contingencies. Prerequisite: BUSS 104
(D) Course Learning Outcomes
Knowledge Units Assessment
Covering Methods
1 Understand the significance of Financial Accounting & 1 Exams
Accounting Standards
2 Understand the relevance of Financial Statements and its 2 Exams/
Assignments
information
3 Learn accounting issues related to recognition and valuation 3 Exams/
Assignments
of accounts receivables
4 Understand the different inventory systems and its valuation. 4 Exams/
Assignments
5 Understand how to identify the costs to include in the initial 5 Exams/
Assignments
valuation of property, plant, equipment and intangible
assets.
6 Learn how to identify the costs to include in the intangible 6 Exams/
Assignments
assets and the types and procedure for amortizing intangible
assets
Cognitive Skills
7 Exhibit Analytical & Critical Reasoning skills 1, 2,3 Exams
8 Able to use the Mathematical skills and numbers for business 4,5,6 Exams/
Assignments
purposes.
General Competencies
9 Exhibit Decision making & Problem Solving skills. 2,3,4 Exams
(E) Program Learning Outcomes
1 Have the knowledge and skills specifically in their area of specialization necessary to
understand and succeed in business, government, and/or graduate school
2 Are equipped to think creatively and critically and play leadership roles in society
3 To nurture the team work spirit among graduates.
4 To develop the interpersonal communication skills among graduates.
5 To enable graduates to professionally use the latest technologies that relate to
their major in business
Program Learning Outcomes covered in the course: PA-1
(F) Graduate Attributes
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1) Master theoretical knowledge and practical skills in the student’s chosen discipline
commensurate with program level and objectives
2) Demonstrate capacity for effective communication, critical thinking, creativity and
innovation
3) Exhibit honesty, discipline and accountability
4) Practice tolerance, humility, respect for differences and commitment to service
5) Practice life-long learning
Graduate attributes covered in the course: GA – 1, 3
(G) Reading Materials, References and Resources
Textbook : 1. Accounting for Managers, Ramagopal, C., Publisher: New Age
International (Ebrary)
2. Intermediate Accounting, Donald E Kieso, Jerry J. Weygandt, Terry D.
Warfield, Publisher: Wiley
Handouts : http://moodle.du.edu.om/moodle/course/category.php?id=15
Useful Websites: http://www.accountingcoach.com; http://www.spireframe.com; http://www.uic.edu
Software/s : Alpha Phapro CCBA – 007A
Other Resources: Calculator
(H) Learning/ Teaching Strategies
This course is taught through a combination of lecture, discussion, class exercises, homework,
quizzes and examinations. Class interaction allows the students to discover the strengths and
weaknesses of alternative policy recommendations. Exercises: After most topics there will be
class exercises and/or home exercises. Students need to refer the text books and/or internet sites
together with the handouts to update their knowledge and cope up with the assignments and
other assessments. Class attendance is required and will be monitored. A student who misses
more than 25% of his/her classes will be recommended to drop from the course. Students are
expected to develop their skills for at least 6 hours a week in their self paced learning sessions.
(I) Research Teaching Nexus
a) Research paper “Compliance with International Accounting Standards Requirements
among Omani Listed Companies” download the paper from:
http://publications.qu.edu.sa/ojs/index.php/economic/article/view/506
b) Research paper “Inventory Management -- A Tool for Optimal Use of Resources and Overall
Efficiency in Manufacturing SMEs” download the paper from:
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2578714
J) Weekly Course Outlines
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Week No. Topics/Activities to be Covered
1&2 UNIT 1: ACCOUNTING PROCESS
3, 4 & 5 UNIT 2: FINANCIAL STATEMENTS
6 UNIT 3: CASH & RECEIVABLES
7 Revision & First Exam
8 UNIT 3: CASH & RECEIVABLES
9 & 10 UNIT 4: INVENTORY VALUATION
11 & 12 UNIT 5: ACQUISITION AND DISPOSITION OF PROPERTY, PLANT & EQUIPMENT
13 Revision & Second Exam
14 & 15 UNIT 6: ACCOUNTING FOR DEPRECIATION
16 REVISION FOR FINAL EXAM………..
(K) Assessment Dates & Evaluation
ASSESSMENT GRADE PROPORTION WEEK/DATES
Section 1 Section 2 Section 3Section 50
20% th
6 week 6th week 6th week 6th week
First Exam (Course coverage & Question paper pattern is
clearly mentioned in Course Handout)
20% 12th Week 12th Week 12th Week 12th Week
Second
(Course coverage & Question paper pattern is
Exam
clearly mentioned in Course Handout)
10%
Assignments =5% + Research Papers Discussion Ongoing in class
Continuous
& Participation= 5% Last date to submit is
Assessment
*Each Unit has Assignment/Assignment Last Week of Class
Exercises at the end
50% End of Semester
Final Exam (Course coverage & Question paper pattern is As schedule by DU Department of Admission &
clearly mentioned in Course Handout) Registration
Total 100%
(L) Important Information for Students
1) University Academic Integrity Policy (Cheating, Collusion and Plagiarism)
Cheating is defined as “employing or seeking to employ any unfair means in the examination or in any
other form of work submitted for assessment as part of any university course”. It is a deliberate attempt to
gain academic credit dishonestly or to help others to do this.
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Collusion is defined as ‘Unauthorized collaboration on assessable work with another person or persons’. It
is a form of cheating which occurs when students work together in a deceitful way to produce work for an
assessment which is restricted to individual effort.
Plagiarism is defined as the unauthorized use of the work of another person as one’s own, whether or not
such work has been published. It is considered as academic theft.
A student at Dhofar University shall not engage cheating, collusion or plagiarism during examinations or
continuous assessment. Any person accused of cheating, collusion or plagiarism shall be referred to the
College (FP) Academic Council in which the violation occurred for appropriate action.
2) Class Attendance and Absence Rules
Attendance of all classes and course-related activities is obligatory. A student is not allowed to miss more
than 25 percent of the course’s sessions within the first 14 weeks of the semester (five weeks in the case of the
summer session). A student is given first warning after missing 5% of classes and a second warning after
missing 15% of classes. Any student who misses 25 percent of a course’s contact hours (45 hours) would be
withdrawn and given a grade of ‘WA’. No petitions are allowed requesting reinstatement to the course.
3) Withdrawal Policy
A student may withdraw from courses after the Drop/Add period until Thursday 21th Dec 2017 subject to
the following conditions:
Students who are withdrawn for excessive absences will receive a grade of “WA.”
Student who withdraws from a course will receive a grade of “W” for the withdrawn course.
A student cannot withdraw from a course after the announced deadline unless approved by the
College Academic Council.
Students cannot withdraw or be forced to withdraw from a course if it results in the student being
registered for less than 12 credits without the approval of the College Academic Council.
A student can withdraw from only one required course per semester. Students who wish to withdraw
from more than one required course must petition and seek the permission of the College Academic
Council to do so.
4) Additional information, if any
Please bring calculator and study material to class.
This Study Material is only a guideline and student is advised to refer the text book for better
understanding
Bring your DU Identity Card and calculator for all the exams (First, Second & Final)
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