ACCOUNTING PRINCIPLES - Course Syllabus
ACCOUNTING PRINCIPLES - Course Syllabus
ACCOUNTING PRINCIPLES - Course Syllabus
BUHI CAMPUS
ACCOUNTING PRINCIPLES
Course Syllabus
Instructor:
Course Information:
Credit Hours: 3
Subject Code: ELEC 111
Day: Thursday
Time: 9:00- 12:00 (BSOA1A)
1:00-2:30, 3:00- 4:30 (BSOA1B)
Location: Online
Course Description:
This is the first course in accounting. The course begins with the definition of accounting, types of
accounting, basic concepts of accounting and covers basic accounting topics such as accounting cycle;
accounts hierarchy (account classes, account groups, accounts, subsidiary accounts); journal entries
related to sales, purchases, collections, payments, and expenses; posting; accounting of value added tax;
payroll accounting; accounting of current assets (except inventories that will be covered in the subsequent
course); trial balance, preparation of financial statements, and closing/opening entries.
BUHI CAMPUS
Methodology:
The course will employ blended learning, i.e. modular and recitation/online classes via Google Meet,
as primary method of instruction to develop the students’ power of analysis, reasoning, and facility
of expression.
Course Outline:
BUHI CAMPUS
BUHI CAMPUS