| 1 |
Reading of the relevant chapter of the course book. |
General Revision (General Revision on the subjects of the first term) |
Lecturing/Sample Solution |
| 2 |
Reading of the relevant chapter of the course book. |
General Revision Continues(General Revision on the subjects of the first term) |
Lecturing/Sample Solution |
| 3 |
Reading of the relevant chapter of the course book. |
What are tangible fixed assets? What is Amortisement? How to amortise. What are Amortisement Methods? |
Lecturing/Sample Solution |
| 4 |
Reading of the relevant chapter of the course book. |
Disposing tangible fixed assets; natural resources and How to amortise for intangible fixed assets? |
Lecturing/Sample Solution |
| 5 |
Reading of the relevant chapter of the course book. |
What are short-term debts and long-term debts? How to calculate the interest. What are conditional obligations? |
Lecturing/Sample Solution |
| 6 |
Reading of the relevant chapter of the course book. |
What is the time value of the money? What is effective interest management? Recognition of this types of transactions |
Lecturing/Sample Solution |
| 7 |
Reading of the relevant chapter of the course book. |
What is a Bond? How are they priced? Recognition of bills and bono. |
Lecturing/Sample Solution |
| 8 |
Reading of the relevant chapter of the course book. |
What is a joint stock company? A general view to joint stock company; printing stock certificate and recognition of these transactions |
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| 9 |
Reading of the relevant chapter of the course book. |
What is retained earnings? How does it appear in the financial statements? How will the dividend distribution be accounted for? |
Lecturing/Sample Solution |
| 10 |
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MID-TERM EXAM |
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| 10 |
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MID-TERM EXAM |
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| 11 |
Reading of the relevant chapter of the course book. |
Recognition of profit shares distributes as stock certificates; Recognition of treasury bond |
Lecturing/Sample Solution |
| 12 |
Reading of the relevant chapter of the course book. |
Preparing income statement for joint stock companies; Preparing undistributed profit statement; What is comprehensive income? How is a comprehensive income statement prepared? |
Lecturing/Sample Solution |
| 13 |
Reading of the relevant chapter of the course book. |
Cash Flow Statement; What is its significance? How is the distinguishing made between operating activities, investment activities and financing activities? What is indirect method? How is a cash flow statement prepared in indirect method? |
Lecturing/Sample Solution |
| 14 |
Reading of the relevant chapter of the course book. |
How to prepare a cash flow statement according to the indirect method? |
Lecturing/Sample Solution |
| 15 |
Reviewing the examples given in the course |
How to prepare cash flow statement by direct method? |
Practice on questions and their solutions |
| 16 |
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FINAL EXAM |
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| 17 |
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FINAL EXAM |
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