Asia Pacific University College of Technology and Innovation

1. 2. 3. 4. 5. 6.

7. 8. 9.

Name of Course/Module: Accounting for Bankers Course Code: AQ001-3-1 Name(s) of academic staff: Mr Kumaraseh Rationale for the inclusion of the course/module in the programme: Refer to Programme Specification Semester and Year offered: Semester 2 Year 1 Total Student Face to Face Total Guided and Independent Learning Learning Time (SLT) L = Lecture L T P O 72 T = Tutorial 32 16 P = Practical O= Others Credit Value: 3 Prerequisite (if any): None Objectives: 1. 2. 3. 4. 5. 6. Contribute to the achievement of the Learning Outcomes specified for the students award at Level 1 Enable students to further develop their knowledge and skills in relation to Accounting For Bankers Meet the prerequisite requirement of modules at level 2 of study. Develop the ability of students to critically apply the knowledge they gain in relation to the study of Accounting For Bankers. Further develop lifelong learning skills of independent learning and study in relation to Accounting For Bankers Enable students to develop their ability to: Analyze

10.

Use ICT Learning outcomes: On successful completion of this module, you should be able to: 1. To understand the concepts and measurements that underlies financial statements (MQF1) 2. To develop the skills needed to analyze financial statements effectively (MQF1) 3. To gain an understanding of the choices firms make in reporting the results of business activities (MQF1) MQF Learning Outcome Area MQF1 - Innovation, Knowledge and critical thinking skills MQF2 - Practical skills MQF3 - Social skills & responsibilities MQF4 - Values, attitudes, professionalism and ethics MQF5 - Communications, leadership and team skills MQF6 - Problem solving & scientific skills MQF7 - Research, Information management and lifelong learning skills MQF8 - Managerial & entrepreneurial skills

Use quantitative skills Manage their own study time Learn

11.

Transferable Skills: The following employability skills are introduced(I), developed (D) and/or assessed (A):

Accounting for Bankers AQ001-3-1

Page 1 of 3

Asia Pacific University College of Technology and Innovation

12.

Use ICT(I and D) Teaching-learning and assessment strategy: The delivery method will be two hours lecture and one hour tutorial.

Analyze (I, D and A) Use quantitative skills(I, D and A) Manage their own study time (D) Learn from varied sources (I, D and A)

13.

Synopsis: To enable candidates gain basic knowledge of preparation and interpretation of basic financial accounting theory. Mode of Delivery: Lecture and Tutorial Assessment Methods and Types - Exam length 2 hours weighted at 50% (Los 1 3) - 50% incourse which comprise 20% test(Los 1 -2) and 30% assignment(Los 1-3) Mapping of the course/module to the Programme Aims : Refer to the Programme Specification Mapping of the course/module to the Programme Learning Outcomes: Refer to the Programme Specification Content outline of the course/module and the SLT per topic:
Week 13 Topic Learning outcomes for the module and incourse assessment briefing Introduction to Accounting: - GAAP, Accounting concepts and conventions Basics of Accounting, Accounting Cycle, Accounting Equation, Journal, Ledger and Trial Balance. Preparation of Bank Financial Statements Horizontal and Vertical form, Permanence and Liquid form, Income statement, Balance Sheet of Banks, Value Add Statements. Special Accounts Bank Reconciliation Statement, Capital and revenue Expenditure, Depreciation, Inventory Valuation, Bills of Exchange, Consignment and Joint Venture. Other Special Accounts Leasing and Hire Purchase, Company Accounts Analysis and Interpretation of Bank Financial Statements Trend Analysis, L 6 T 3 P O Ind 13.5

14. 15.

16. 17. 18.

45

67

8 10

13.5

Accounting for Bankers AQ001-3-1

Page 2 of 3

Asia Pacific University College of Technology and Innovation

11 13

14 15 16

Common Size Statements, Comparative Statements, Ratio Analysis, Cash flow Statements Forecasting of Financial Statements Qualitative Analysis *Sales Opinion, *Delphi Methods Quantitative Analysis *Regression and Trend Analysis. Nature and Incidence of Window dressing Consolidation of the module. Question and answers. Assessment clinic. Total

13.5

4 2 32

2 1 16

9 4.5 72

19.

20.

Main references supporting the course Essential Reading IIBF,(2008) Accounting & Finance for Bankers, 2nd Edition. India: Macmillan (ISBN: 9780230636125) IIBF(2007) Accounting and Finance For Bankers. India :Macmilan. (ISBN: 9781403926647) Further Reading Maheswari, S.N.(2006) Corporate Accounting, 4th Edition, Vikas Publishing House Pvt. Ltd. (ISBN: 8125916083) Other additional information: None

Accounting for Bankers AQ001-3-1

Page 3 of 3