COURSE OUTLINE DPA10013 FINANCIAL ACCOUNTING 1

COURSE INFORMATION OUTLINE

CODE & COURSE : DPA10013 – FINANCIAL ACCOUNTING 1 DAT1A
PRE-REQUISITE(S) : NONE DAT1B
LECTURER : PN. SITI YUSNIDA BINTI MOHD YUSOF
DAT1C
KAPTEN HASRUL NIZAM BIN MAMAT
EN. ZULKIFLI BIN MD ISA
PN. NOR AFZAN BINTI AB GHANI

SEMESTER & YEAR OFFERED : SEMESTER 1

DELIVERY METHOD : LECTURE AND PRACTICAL

CREDIT HOURS : 3 CREDITS

TOTAL LECTURE HOURS : 26.5 HOURS

TOTAL PRACTICAL HOURS : 28 HOURS

TOTAL CONTINUOUS ASSESSMENT : 1.5 HOURS (FACE TO FACE)

TOTAL CONTACT HOURS/SEMESTER : 56 HOURS

SYNOPSIS:

FINANCIAL ACCOUNTING 1 helps students to develop knowledge and understanding of
accounting concepts and principles, as well as to develop the capability to perform the
basic accounting function. This course will cover in depth on recording, processing and
reporting business transactions and events. Students will be able to prepare trial balance
and financial statements in accordance to accounting standard.

Page 1 of 5

DPA10013 – FINANCIAL ACCOUNTING 1

PROGRAM LEARNING OUTCOMES (PLO)
Upon completion of the programme, the students will be able to:
CLS1 :(Knowledge and understanding)
Discuss knowledge of accounting and related field in an organization

CLS 2( Cognitive Skills) :
Apply financial and non-financial information in decision making process

CLS3a (Practical Skills):
Prepare financial statements and internal reports that comply with approved standards
and provide tax, audit and other accounting related services

CLS3b (Interpersonal & Communication Skills):
Demonstrate effective communication to relevant stakeholders in all aspects of decision
making

CLS3c (Digital & Numeracy) :
Apply various types of digital application ethically and propose data driven solutions

CLS3d ( Leadership, Autonomy & Responsibility) :
Develop leadership to manage diverse team in order to be effective members in
organization

CLS4 (Personal & Entrepreneurial Skill) :
Demonstrate a commitment to continue in professional development and possess
entrepreneurial skills

CLS5 ( Ethics & Profesioanlism) :
Demonstrate positive values, ethics and accountability with professional scepticism in
engaging with society and stakeholders

Page 2 of 5

DPA10013 – FINANCIAL ACCOUNTING 1

COURSE LEARNING OUTCOMES (CLO):

Upon completion of this course, students should be able to:

Course Learning Outcome PLO DT Proposed Assessment
CLO (CLO) Teaching & Quiz
Test
CLO1 Construct precisely complete Learning
accounting cycle in Activities Practical
accordance with approved PLO 1 C3 Exercise
accounting standards Interactive
Lecture Presentation

CLO Prepare accurately financial PLO 3 P2 Group Discussion
2 statement by applying PLO 4 A3 Group Activity
knowledge on the relevant
CLO financial information in Group Discussion
3 accordance with the approved Group Activity
accounting standard
Demonstrate the positive
value of accounting concepts
in accordance to the
appropriate conceptual
framework

Page 3 of 5

DPA10013 – FINANCIAL ACCOUNTING 1

Topic PARTICULARS WEEK COURSE
1–2 WORK
1 INTRODUCTION TO ACCOUNTING
2–4 Quiz

2 ACCOUNTING CLASSIFICATION AND
ACCOUNTING EQUATION

3 DOUBLE ENTRIES PRINCIPLES AND 4–5 Test 1
BALANCING OFF 6
*Practical
Exercise

4 TRIAL BALANCE 7 – 10 *Practical
10 – 11 Exercise
5 YEAR END ADJUSTMENTS
Test 2
FINANCIAL STATEMENTS WITH YEAR END
6 ADJUSTMENTS *Practical
Exercise

7 BASIC CONCEPTUAL AND REGULATORY 12 – 13 Presentation
FRAMEWORK 13 – 14

8 ACCOUNTING PROCESS AND BOOKS OF
ACCOUNTS

*Practical Exercise = 1 (Topic 3 – 6)

Page 4 of 5

DPA10013 – FINANCIAL ACCOUNTING 1

TYPES OF ASSESSMENT:

The course is assessed through 50% Continuous Assessment and 50% Final Exam.

CONTINUOUS ASSESSMENT (CA):

Continuous assessment is carried out throughout the semester and comprises the following:

A QUIZ (1) 5%
B TEST (2) 20%
C PRACTICAL EXERCISE (1) 15 %
D PRESENTATION (1) 10%

REFERENCES:

Main:

Fundamental of Financial Accounting, Second Edition, OXFORD

Abd. Rauf, F., Abu, A., & Mahmud, R. (2017). Financial Accounting for Non-Accounting Students
(Fifth

ed.). Kuala Lumpur: Mc Graw Hill.

Hanif, M., Nawawi, A., Abdul Samad, R., & Mohamed, I. (2018). Fundamentals of Financial
Accounting

(Second ed.). Kuala Lumpur, Malaysia: Oxford.

Additional:

Ahmad, A., Mahmud, R., & Mohd Saat, N. (2015). Financial Accounting and Reporting 1. Kuala
Lumpur,

Malaysia: Oxford Fajar.

Jaafar Sidik, M., Tuam, K., Lim, W., Lee, K., Kong, N., & Abdul Rahim, R. (2016). Financial
Accounting 1

(Second ed.). Kuala Lumpur, Malaysia: Oxford University Press.

Tong, T. L. (2017). Malaysia Private Entities Reporting Standard (The MPERS Framework)
(Second ed.).

Kuala Lumpur, Malaysia: Wolters Kluwer.

Wood, F., & Sangster, A. (2018). Business Accounting (14th ed.). UK: Pearson Education
Ltd.

Page 5 of 5

DPA10013 – FINANCIAL ACCOUNTING 1