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OC30205 Basic Accounting

Supplementary Subject Learning Area of Occupation
Level M.5 Semester 2 60 Periods : 1.5 Credits

The learning area of this course is aimed at reinforcement for the students in sharpening the
knowledge, understanding of the principles and purposes of accounting for individuals, businesses, non-
trading organizations and society. This course introduces the students to proof of an understanding of the
theory and concepts of accounting, and the ways in which accounting is used in a variety of modern
economic and business contexts. The learner focus on the skills of: Recording, Reporting, Presenting and
Interpreting financial information and develop their thinking skills towards the 21st century.

The teaching procedures introduced in this course focus on problem solving and analysis process.
Mastery learning, cooperative learning, thematic instruction, cognitive coaching, inductive teaching,
deductive teaching, and inquiry-based learning. Blended learning, case study, activity-based modules, and
simulations. Throughout this course students can present accounting principles in student-centered and
computer-based learning environments can demonstrate the practicality and necessity of the subject,
particularly as a foundation for many career options. Explores various pedagogical approaches that
successfully used to make accounting attractive and enlightening for students, including blended learning,
activity-based modules, games, mentorships, and Internet research and computer simulations. These
methods provide opportunities for students to learn with real-life accounting situations. Finally, this course
contends that blended learning can meaningfully improve both test scores and knowledge levels of
students by discussing the positive empirical results.

The course also enables students to instill the desirable characteristics, including a strong sense of
ethics, integrity, constantly learning, emphasizing accuracy, organizational skills, sense of accountability,
ability to work in team, knowledge of the field, trustworthiness, reliability, creativity and being healthy and
well-balanced.

Course Learning Outcomes

1. Describe, explain, and integrate fundamental concepts underlying accounting, finance, and
management.
2. Apply oral and written communication skills in accounting concepts.
3. Describe and explain the ethical and social responsibilities of accountants in ensuring the integrity of
financial information.
4. Recognise commonly used financial statements, their components and how information from business
transactions flows into statements.
5. Demonstrate progressive learning in the elements of managerial decision making, including planning,
directing, and controlling activities in a business environment.
6. Inculcate the knowledge of preparation of Financial Statements and or financial schedules in
accordance with Generally Accepted Accounting Principles through analysis and synthesis of information
as well.
7. Understand the knowledge in setting up a computerized set of accounting books for a “for profit entity.’’

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