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COURSE OUTLINE
COURSE OUTLINE
COURSE OUTLINE_DPA20033.docx
Chapter 1: Accounting For Cash And Cash Equivalent
Chapter 1: Accounting For Cash And Cash Equivalent
This topic introduces the nature of cash and cash equivalents under MFRS 107, cash book, bank reconciliation statement and the presentation of cash and cash equivalents in financial statements.
Chapter 2: Accounting For Inventories
Chapter 2: Accounting For Inventories
This topic introduces the nature of inventory under MFRS 102, recognition and measurement of inventories, measurement of profit and value of closing inventories and the presentation of inventories in financial statements.
Chapter 3: Accounting For Property , Plant & Equipment
Chapter 3: Accounting For Property , Plant & Equipment
This topic introduces the nature of property, plant and equipment under MFRS 116, recognition and measurement of property, plant and equipment under MFRS 13 and MFRS 116, de-recognition of property, plant and equipment under MFRS 13 and MFRS 116 and the presentation of property, plant and equipment in financial statements.
Chapter 4: Accounting For Trade Receivables
Chapter 4: Accounting For Trade Receivables
This topic introduces the nature of trade receivable under MFRS 9, MFRS 132 and MFRS 139, recognition and measurement of trade receivable and the presentation of trade receivables in financial statements.
Chapter 5: Accounting For Trade Payable, Provisions And Contingent Liabilities/ Assets
Chapter 5: Accounting For Trade Payable, Provisions And Contingent Liabilities/ Assets
This topic introduces the nature of trade payable, provision and contingent liabilities / assets under MRFS 132 and MFRS 137, recognition and measurement of trade payable under MFRS 139, recognition and measurement of provisions, contingent liability and contingent assets under MFRS 137 / MFRS 17 and the presentation of trade payables, provisions, contingent liability and contingent assets in financial statement.
Chapter 6: Accounting For Revenues And Expenses
Chapter 6: Accounting For Revenues And Expenses
This topic introduces the nature of revenue and expenses, recognition and measurement of revenues under MFRS 15, recognition and measurement of expenses and the presentation of revenues and expenses in financial statement.
Chapter 7: Accounting For Partnership
Chapter 7: Accounting For Partnership
This topic introduces the nature of partnership business according to Partnership Act 1961, types of accounts for partnership, relevant accounting treatment on admission new partners and retirement or death of partners and relevant accounting treatments on the dissolution of partnership
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