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BHMH1041 Accounting For Non-Business Students

This document provides a subject description form for the course "Accounting for Non-Business Students" which is a level 1, 3 credit course taught in English. The objectives of the course are to introduce basic accounting concepts and apply them to recording, preparing, and interpreting basic financial statements. Assessment includes tests, assignments, participation, and a final exam testing students' understanding of key concepts, bookkeeping principles, and financial statement preparation and analysis. Students are expected to spend approximately 130 hours on this course between lectures, tutorials, self-study, and assessments.

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118 views3 pages

BHMH1041 Accounting For Non-Business Students

This document provides a subject description form for the course "Accounting for Non-Business Students" which is a level 1, 3 credit course taught in English. The objectives of the course are to introduce basic accounting concepts and apply them to recording, preparing, and interpreting basic financial statements. Assessment includes tests, assignments, participation, and a final exam testing students' understanding of key concepts, bookkeeping principles, and financial statement preparation and analysis. Students are expected to spend approximately 130 hours on this course between lectures, tutorials, self-study, and assessments.

Uploaded by

taikiki676
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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July 2019

The Hong Kong Polytechnic University


Hong Kong Community College

Subject Description Form

Subject Code BHMH1041

Subject Title Accounting for Non-Business Students

Level 1

Credit Value 3

Medium of English
Instruction

Pre-requisite / Exclusion
Co-requisite/ BHMH2101 Financial Accounting
Exclusion

Objectives This subject introduces the role of accounting in business and


management. It enables students to understand the basic accounting
concepts and to apply these concepts to the recording, preparation and
interpretation of basic financial statements.

Intended Learning Upon completion of the subject, students will be able to:
Outcomes
(a) identify the nature and meaning of accounting;

(b) apply the principles of bookkeeping and the work involved in the
preparation of financial accounts for traders and corporations;

(c) apply relevant accounting concepts and principles in the preparation


and interpretation of financial statements;

(d) recognise the meaning of financial reporting and how accounting


data is being applied in business.

Subject Synopsis/ Introduction to Accounting


Indicative Syllabus Principles and scope of financial accounting and management accounting;
Users of financial accounts and statements; Accounting cycle;
Accounting standards; Ethical consideration in financial reporting.

Financial Accounting Framework


Double-entry bookkeeping and accounting systems; Accounting treatment
of fixed assets, current assets, liabilities, provisions and reserves, and
capital; Preparation of journal, ledger accounts, year-end adjustments,
closing entries and trial balance.

Preparation of Financial Statements


Preparation of simple financial statements for sole-traders, clubs or
societies, partnerships, and limited companies.

1
July 2019

Interpretation of Financial Statements


Need for interpretation of financial statements; Calculation and
interpretation of basic financial ratios.

Teaching/Learning Lectures will focus on the introduction and explanation of key concepts
Methodology and applications of the accounting principles.

Tutorials will provide students with the opportunity to deepen their


understanding of the concepts taught in lectures and to apply the
accounting techniques to the analysis of problem sets and case studies.

Assessment A variety of assessment tools will be used to develop and assess students’
Methods in achievement of the subject intended learning outcomes.
Alignment with
Intended Learning Specific assessment % Intended subject learning
Outcomes methods/tasks weighting outcomes to be assessed

a b c d

Continuous Assessment* 50

 Test 25    

 Assignment 1 10   

 Assignment 2 10   

 Participation 5    

Final Examination 50    

Total 100
*Continuous assessment items and/or weighting may be adjusted by the subject
team subject to the approval of the College Programme Committee.

To pass this subject, students are required to obtain Grade D or above in


both the Continuous Assessment and Final Examination.

Student Study Class contact Hours


Effort Expected
 Lecture 26

 Tutorial 13

Other student study effort

 Self-study 52

 Continuous Assessment 39

Total student study effort 130

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July 2019

Reading List and Recommended Textbook


References
Williams, L., & L. (2015). Financial Accounting: Including International
Financial Reporting Standards (IFRS). (2nd ed.). McGraw Hill.

References

Horrison, & Horngren. (2017). Financial Accounting IFRS Global


Edition. (11th ed.). Person Education Ltd.

Libby, Libby, & Short. (2017). Financial Accounting. (9th ed.). McGraw
Hill.

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