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Taxation 2013-14

Dear students,
Following is the URL or link to download for Tax.

http://www.nbr-bd.org/IncomeTax/Income_Tax_at-a-Glance_2013-14.pdf

Course Outline- Principles of Accounting

Summer Semester -2014

Course Code: BBA 1204

 Course Title: Principles of Accounting

Department of Business Administration, NUB

Dear Students,

Welcome to Northern University Bangladesh. You are at the beginning of BBA program in NUB. All of you have some talents and you are to discover yourself. I hope this new course will give you more interest and will create a base of accounting that will make you more competitive in your life. Thanks for choosing NUB.

Chapters	Contents
1. Accounting     Environment	Definition, uses and users of accounting, purpose and nature of accounting information, bookkeeping Vs. accounting, formula calculating-debit and credit, events and transaction, transaction analysis, Generally Accepted Accounting Principles (GAAP) etc.
2. Accounting cycle	Steps of accounting cycle, general journal, posting to ledger, preparation of trial balance, finalization of accounts- income statement, owner’s equity statement, balance sheet, statement of cash flows etc.
3. Adjusting entries	Timing issues, basics of adjusting entries, prepaid expenses, accrued revenues, accrued expenses, unearned revenues, adjusted trial balance and preparing financial statements.
4. Preparation of     Worksheet.	Using a Worksheet, Adjusted trial balance, correcting entries, temporary account, permanent account, closing books, reversing entries, and classified balance sheet.
5. Assets and     Intangible assets	Determining cost of plant asset, depreciation, expenditures during useful life, plant asset disposal, accounting for intangible assets, R & D cost.

SuggestedReading:                                                                                                                                                 

1.      Waygandt J.J., Kieso D.E., and Kimmel P.D., “Accounting Principles’, John Wiley and Sons, Inc

2.      Other books and notes recommend by course teacher.

Notes:                                                                                                                                                                      

Out of total 22 classes, 10 classes will be held before Mid Term and 12 classes will be held after Mid Term.

You are to communicate with CR for any additional information.

Other Instructions

►Marks Distribution◄

                                    Continuous Assessment:

                                     Class Test/Tutorial                                                   10 Marks 

                                   Class Assignment & Performance                            10 Marks

                                    Mid Term Exam                                                     30 Marks

                                    Final Exam                                                             50 Marks

                                                                        

                                                                                                 Total        100 Marks

♫ About Class Test:                                                                                                                                                  

            ♥ Total two (2) class tests will be taken in this semester.

            ♥ Each class test will bear 10 marks.

            ♥ Average of the class tests will be counted.

            ♥ Class tests will be held at class time in the class room.

            ♥ If time shortage only one (01) class test will be taken.

♫ About Class Assignment and class performance:                                                                                                 

            ♥ At least two assignments will be taken.

            ♥ Assignments must be submitted in own handwriting.

            ♥ If assignment is submitted after deadline his/her marks will be deducted.

            ♥ Assignments are to be submitted through CR.

            ♥ Remember, your behavior is also a part of your class performance.

 ♫ About Mid Term & Final Exams:                                                                                                                         

            ♥ 30 Marks for Quiz test & 70 marks for both in Mid Term and in Final exam.

            ♥ First 20 minutes for Quiz test and you are to return it to invigilator.

            ♥ 02 hours are allocated for both exams.

            ♥ 100 marks of Mid term will be converted into 30 marks.

            ♥ 100 marks of Final exam will be converted into 50 marks.

            ♥ Without Admit Card no one is allowed to take part in the exam.

            ♥ Mobile, bags etc. are strictly prohibited to bring in the exam hall.

            ♥ If any copying or any illegal activities are found, he/she may be expelled

                by the Invigilator/course teacher.   

               

♫ Class attendance:                                                                                                                         

           ♥ There is no marks for class attendance.

           ♥ But if your attendance is below 80%, you will not be allowed to take part in the exam.

           ♥ So, be regular and attentive.

Course instructor:                                                                                                                                                    

Rashel Sheikh, Senior Lecturer of Accounting,

Department of Business Administration, NUB, KC.

e-mail: rashelsheikh@yahoo.com

Facebook: Rashel sheikh. Mobile # 01919-890193,

Personal website: http://rashelsheikh.blogspot.com/

                        

“Purity in work and trying for better is the power of true success.”- Rashel Sheikh