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FAKULTI PERAKAUNAN
UNIVERSITI TEKNOLOGI MARA
40450, SHAH ALAM

Semester: 8

PROGRAM NAME : BACHELOR DEGREE OF ACCOUNTANCY (HONS)
PROGRAM CODE : AC220
COURSE NAME : ACCOUNTING THEORY
COURSE CODE : FAR 600
LECTURE : 2 hours/week
TUTORIAL : 1 hour/week
LECTURER : PROF MADYA DR FAIZAH DARUS
CONTACT NUMBER : 03-55444996 (OFFICE), 0193350388 (HP)
OFFICE :Puncak Alam AC614 Level 6, Shah Alam Menara SAAS Level 7, Room 717 email address : faizahd3@gmail.com
CONSULTATION HOURS : MON 2-4, WED 10.30-12.30

COURSE OUTCOMES

|CO1 |Discuss the various theories and paradigms in accounting. |
|CO2 |Demonstrate an understanding on the concept of Islamic Accounting, the need for it and its differences to conventional accounting. |
|CO3 |Evaluate the evolution of the conceptual framework and standard setting process, nationally and internationally. |
|CO4 |Evaluate the relationship between accounting theories and framework to the practice in the real world. |

PROGRAM OUTCOMES

|PO1 | Able to apply knowledge and understanding of accounting and accounting related fields |
|PO2 |Able to prepare accounts, budgets, and costing information, and assist in tax returns, the audit |
| |process and finance functions |
|PO3 |Able to interpret and analyze financial and non-financial information |
|PO4 |Able to assist in financial and managerial accounting reporting for decision making purposes |
|PO5 |Able to coordinate with different functions of the management team |
|PO6 |Able to apply values, ethics, morality and professionalism in their work |
|PO7 |Able to engage in life-long learning |
|PO8 |Able to apply managerial and entrepreneurial skills |
|PO9 |Able to apply managerial and entrepreneurial skills |

CO-PO MATRIX

| |PO1 |
|PEO 2 |Accounting Technicians who are ethical and professional in providing services to stakeholders |
|PEO 3 |Accounting Technicians who lead and engage in teams in identifying accounting issues through effective |
| |communication abilities. |
|PEO 4 |Accounting technicians who continue to advance his/her knowledge and abilities by utilizing ICT in managing |
| |information and exploring entrepreneurial activities. |

CO-PEO MATRIX

| |PEO1 |PEO2 |PEO3 |PEO4 |
|CO1 | | | | |
|CO2 | | | | |
|CO3 | | | | |
|CO4 | | | | |

PLAN STRUCTURE

|WEEK |TOPIC |CONTACT HOURS |
| |Final comprehensive examination |60% |
| |Total |100% |
| |
|GROUP PROJECT (Report 10%; Presentation 5%) |
|A comparative study on annual reports of two organizations from two distinct specialized industry sectors of the Main Market, Bursa Malaysia. The two sectors identified for this semester are Consumer Products; and |
|Manufacturing sector. |
|(Note: Three students, per group) |
|The project should include: |
|Business and economic literature review on the industries |
|Study on the background of the companies |
|Analysis of the differences and similarities of the two different industries with regards to: |
|Statutory requirements |
|Corporate governance |
|Voluntary disclosure including: |
|Corporate social responsibility |
|Environmental issues |
|Any other observations peculiar to the annual reports |
| |
|Report (10%): |
|Maximum of 10 pages excluding appendices |
|Font: Arial, Size 11 |
|Spacing: 1 ½ |
| |
|Presentation (5%): (Using Power Point): |
|The presentation should be of high standard and it will be assessed according to the following criteria (among others): |
|Depth of Content |
|Quality of verbal presentation |
|Clarity of expression of ideas |
|Personal appearance |
| |
|GROUP CASE STUDY (10 %)* |
|(Note: Two, with a maximum of three students, per group) |
|2,000 – 3,000 words |
|Font: Arial, Size 11 |
|Spacing: 1 ½ |
|*Students will be informed of the chosen case and questions during the semester. |

|REFERENCES | |
| |Godfrey, J., Hodgson, A., Tarca, A., Hamilton, J. and Holmes, S. (2010). Accounting Theory, J Wiley. (7th Edition) |
| |Scott, W.R. (2009). Financial Accounting Theory. Prentice Hall (5th Edition). |
| |Deegan, C. (2009). Financial Accounting Theory. McGraw-Hill Irwin (3rd Edition). |
| |Belkaoui, Ahmed (2000), Accounting Theory, Business Press (4th Edition) |
| |Roshayani Arshad, Draft Chapter, Accounting Theory: Submitted to McGraw Hill. |
| |Mulford, C. W. and Comiskey E. E. (2002). The Financial Numbers Game: Detecting Creative Accounting Practices. J Wiley Sons (2nd Edition) |
| |Other relevant readings and articles. |
| | |
| |Journal articles for Topic 2 – Islamic Accounting: |
| | |
| |Omar A. Zaid. (2004). Accounting System & recording procedures in the early Islamic States. Accounting Historian Journal. |
| |Omar A. Z. (2000). Were Islamic Records Precursors to Accounting Books Based on the Italian Method? Accounting Historian Journal |
| |Shahul H. (2000) Islamic Accounting – A Primer |
| |Shahul H. and Rizal Y. (2005). The Emerging Issues on the Objectives and Characteristics of Islamic Accounting for Islamic Business Organisations. |

PLAGIARISM: The Faculty regards plagiarism as a very serious matter and takes action under the appropriate disciplinary regulations against students who are involved in cases of plagiarism. Students are expected to discuss their work with peers and tutors. However, they are expected to present their own original work and make material contribution to the group work.

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