School of Secretarial Studies

Diploma in Corporate Administration Home Semester & Subjects Calendar & Timetable Video Seminars Other Subjects 1. MPW1113/MPW1123 Bahasa Kebangsaan A/B 2. DCA101 Business English 3. DCA102 Business Statistics 4. DCA103 Business Accounting 5. DCA104 Management Theories 6. DCA105 Desktop Publshing and Database 7. DCA106 Financial Accounting 8. DCA107 Human Resources Management 9. DCA108 Micoeconomics 10. MPW1133 Malaysian Studies 11. DCA109 Business Communication 12. DCA110 Business Organisation & Management 13. DCA111 Macroeconomics 14. MPW1143/MPW1153 Moral/Islamic Studies 15. DCA112 Quantitative Methods 16. DCA201 Cost Accounting 17. DCA202 Information Technology 18. DCA203 Law of Meetings 19. DCA204 Public Relations 20. DCA205 Business Ethics 21. DCA206 Business Law 22. DCA207 Corporate Administration I 23. DCA208 Financal Management 24. DCA209 Management Information System 25. DCA210 Taxation 26. DCA211 Corporate Administration II 27. DCA212 Corporate Compliance & Practice 28. DCA213 Marketing 29. DCA214 Personality Development Programs Offered 1. Certificate of Office Administration 2. Diploma in Executive Secretaryship 3. Diploma in Corporate Administration » All stamfordonline Courses

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SUBJECT CODE	: DCA106
SUBJECT NAME	: FINANCIAL ACCOUNTING
SEMESTER	: 2
CREDIT HOURS	: 4
SCHOOL	: School of Secretarial Studies
COURSE	: Diploma / Diploma in Corporate Administration

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Lecture Notes :	DCA 106 Week 1.pdf DCA 106 Week 2.pdf DCA 106 Week 3.pdf DCA 106 Week 4.pdf DCA 106 Week 5.pdf DCA 106 Week 6.pdf DCA 106 Week 7-Revised.pdf DCA 106 Week 8.pdf DCA 106 Week 9.pdf DCA 106 Week 10.pdf DCA 106 Week 11.pdf DCA 106 Week 12 & 13.pdf
Past Exam Paper :	DCA 106 Fin Accounting ll Oct 06.pdf
Syllabus :	DCA106.pdf

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OBJECTIVES
The objectives of this subject is to build up the final accounts of a manufacturing company; to introduce the legal basic of a partnership and how profits are shared between partners; to complete the studies of partnerships by looking at the merger of two sole traders and the dissolution of a partnership; to describe the legal and financial structure of limited companies; ordinary shares and dividends, preference shares and dividends, accounting for reserves, debentures and taxation; to explain the need for a cash flow statement.

LEARNING OUTCOME
On completion of this subject, the learners should be able to:

• calculate prime cost and production costs of goods manufactured
• prepare a final financial statement
• identify the key features of a partnership
• draft the trading and profit and loss account and appropriation account and the balance sheet for a partnership from a trial balance incorporating period end adjustments including:
- accruals and prepayments - depreciation - bad and doubtful debts - closing inventory
• draft the partnership balance sheet after a change in the partnership
• draft the partnership balance sheet after a merger of two sole traders
• explain the need for, and objectives of, financial statements
• prepare the financial statements of companies in accordance with the prescribed formats and relevant accounting standards
• define and account for current tax and the profits of companies
• prepare a cash flow statement

SYNOPSIS

Theoretical framework of accounting and the principles underlying the creation and presentation of accounting statements; the preparation of partnership and limited company financial statements; methods of evaluating the performance and the financial position of organisations from their financial statements.