COURSE INFORMATION Course Title: INTRODUCTION TO ACCOUNTING

Code	Course Type	Regular Semester	Theory	Practice	Lab	Credits	ECTS
BUS 132	B	2	3	0	0	3	5

Academic staff member responsible for the design of the course syllabus (name, surname, academic title/scientific degree, email address and signature)	NA
Lecturer (name, surname, academic title/scientific degree, email address and signature) and Office Hours:	Alba Kruja , Monday 09:00-11:00
Second Lecturer(s) (name, surname, academic title/scientific degree, email address and signature) and Office Hours:
Teaching Assistant(s) and Office Hours:	Edra Sota Ms. Edra Sota; Can be contacted by email: esota16@epoka.edu.al
Language:	English
Compulsory/Elective:	Compulsory
Classroom and Meeting Time:	E 313 Tuesday 10:45 - 13:30
Course Description:	This course is an introduction to the basic concepts, principles and standards underlying the financial accounting system. The course is designed to give students a thorough background in the basic accounting procedures used to operate a business such as analysing, classifying, and recording and reporting business transactions. The course emphasises a general understanding of the complete accounting cycle and the preparation of the basic financial statements.
Course Objectives:	This course aims to give the student a basic understanding of the theories, principles, and applications of accounting. Following an investigation of the accounting information system and accounting cycle, the course will deepen knowledge on the components of the balance sheet, using a double entry bookkeeping perspective. By the end of the course, students are expected be able to analyse and record business transactions and to prepare financial statements for service and merchandising companies.

COURSE OUTLINE

Week	Topics
1	Review Syllabus, Introduction to Accounting Course
2	Basic Accounting Equation and Financial Statements
3	The Recording Process
4	The Trial Balance and its Limitations
5	Adjusting the Accounts
6	Review Before Midterm Exam
7	Midterm Exam
8	Completing the Accounting Cycle
9	Accounting for Merchandising Operations
10	The Classified Statement of Financial Position
11	Multiple Step Income Statement
12	Accounting Information Systems
13	Review before Final Exam
14	Project Presentations

Prerequisite(s):	NA
Textbook:	Accounting Principles, 13th Edition by Weygandt, Kieso, Kimmel:Wiley, 2018 Financial Accounting IFRS, 4th Edition by Donald E. Kieso, Paul D. Kimmel, Jerry J. Weygandt, Wiley, 2018
Other References:	Introduction to Accounting: An Integrated Approach, 4th Edition by Wild:McGraw-Hill, Inc., 2004 Parimet Bazë të Kontabilitetit, Sotiraq M. Dhamo, 2010
Laboratory Work:	NA
Computer Usage:	NA
Others:	No

COURSE LEARNING OUTCOMES

1	Analyze the Accounting Equation and the interaction of its elements.
2	Determine by T-Account analysis where a transaction should be properly recorded.
3	Record transactions in the appropriate ledger accounts using the double-entry bookkeeping system.
4	Complete and analyze the accounting cycle for service and merchandising companies
5	Prepare and evaluate the Income Statement, Statement of Retained Earnings, Statement of Financial Position and Statement of Cash Flow.
6	Prepare and analyze the Multiple-Step Income Statement and Classified Statement of Financial Position
7	Appraise the role and contribution of accounting information system in the firm management and performance.

COURSE CONTRIBUTION TO... PROGRAM COMPETENCIES (Blank : no contribution, 1: least contribution ... 5: highest contribution)

No	Program Competencies	Cont.
Bachelor in Business Informatics (3 years) Program
1	Identify activities, tasks, and skills in management, marketing, accounting, finance, and economics.	5
2	Apply key theories to practical problems within the global business context.	4
3	Demonstrate ethical, social, and legal responsibilities in organizations.	5
4	Develop an open minded-attitude through continuous learning and team-work.	5
5	Integrate different skills and approaches to be used in decision making and data management.	5
6	Combine computer skills with managerial skills, in the analysis of large amounts of data.	3
7	Provide solutions to complex information technology problems.	3
8	Recognize, analyze, and suggest various types of information-communication systems/services that are encountered in everyday life and in the business world.	3

COURSE EVALUATION METHOD

Method	Quantity	Percentage
Midterm Exam(s)	1	25
Project	1	20
Final Exam	1	45
Other	1	10
	Total Percent:	100%

ECTS (ALLOCATED BASED ON STUDENT WORKLOAD)

Activities	Quantity	Duration(Hours)	Total Workload(Hours)
Course Duration (Including the exam week: 16x Total course hours)	16	3	48
Hours for off-the-classroom study (Pre-study, practice)	16	3	48
Mid-terms	1	12	12
Assignments			0
Final examination	1	17	17
Other			0
Total Work Load:			125
Total Work Load/25(h):			5
ECTS Credit of the Course:			5