Professional Documents
Culture Documents
(ACCT2012)
Dr. Nafis RAHMAN
Assistant Professor of Accounting
School of Business
The University of Hong Kong
Spring Semester, 2019
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Introduction
• Dr. Nafis Rahman
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• Academic background
• PhD in accounting: The University of British Columbia, Canada
• MS in Financial Management: Pace University, USA
• BA in Accounting: Ohio Wesleyan University, USA
• Working experience
• Assistant professor, The University of Hong Kong 2016- present
• Contact information
• Office: Room 1318, K.K.Leung Building
• Email: nnrahman@hku.hk; Phone: 3917-4222
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Course description
Background requirement: Course of Introduction to Financial Accounting (ACCT1101)
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Course objective
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Class assessment
Attendance, assignments and in-class participation 10%
Mid-term test 30%
Group project (case report and in-class presentation) 15%
Final examination 45%
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Group project (15%)
Guidance
Time line for presentation
5 to 7 persons/team;
One team leader (contact person);
Feb 1: finalize your
In the same subclass;
team;
In-class presentation (no more than 10 minutes); Presentation in the last
Written repot to be submitted in addition to week of class:
presentation in class;
Apr. 23: Groups A1, A2,
Download the group sign-up form on MOODLE;
B1, and B2
Submit one sign-up form per team.
There are 5 cases. Each case will be covered by Apr. 26: Groups C1, C2,
two groups. For example, groups A1 and A2 will D1, D2, E1, and E2
be responsible for Case A. Your performance will
be compared to your peer group.
Suggestion: make sure your friends are
successfully enrolled in this course.
Cases will be available on MOODLE.
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Group sign-up form
Subclass
No Student ID Full name Email
(the same subclass)
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2
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The Case Report
o Your group needs to write a short report (maximum 700
words) explaining your recommendations for the case
o You have to find real life examples in support of your case
recommendations (see the Case Guideline file for details).
o You should submit the printout of the report on the
presentation day. You should also send a softcopy the day
before the presentation day to Dr. Rahman and Sam.
o The written report will contribute to 5% of your total grade
o Both your business analytical skills and quality of writing
will be assessed.
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The Case Presentation
o Your group needs to prepare ahead of time to explain the
issues and present your case recommendations in a
systematic way.
o You have to find real life examples in support of your case
recommendations (see the Case Guideline file for details).
o Bring print-out (black and white is okay) of your presentation
power-point slides
o Microsoft PowerPoint or similar software should be used for
presentation.
o DO NOT use video or audio from prepared files.
o The group presentation will contribute to 10% of your grade
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Class materials
Detailed coverage (i.e., the page numbers of the
textbook) is stated in the course outline. Minor
adjustment is possible (if necessary) during this
semester, depending on the progress.
Lecture notes will be available on Moodle.
The homework assignments will be posted on Moodle.
Tutorial discussion questions will be posted on Moodle.
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Course coverage: Part I (before mid-term exam)
Chapter Topic Coverage
(page no.)
Ch. 1 Conceptual framework 19 – 31 (Part B)
Accounting changes
Ch. 4 Content and value of the Statement of Cash Flows (SCF) 178 – 194 (Part A)
Prepare the SCF (Direct method for operating activities) 195 – 218 (Part B)
Prepare the SCF (Indirect method for operating activities) 218 – 222 (Part C)
(Partial – will not Recognize revenue at a single point in time 300 – 308
cover the entire
Recognize revenue over a period of time (exclude ‘some 309 – 330 (exclude 322
chapter before
complexities’) – 327)
Midterm)
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Course coverage: Part II (after mid-term exam)
Chapter Topic Coverage
(page no.)
Ch. 5 IFRS 15 & five-step framework 279 – 300
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Tutorials and homework
Please see the instruction documents on MOODLE
about how to sign up tutorial sections. (Important!)
Please register the tutorial sessions as early as possible.
You can download the homework assignments and
tutorial questions from MOODLE.
You can hand in the homework assignments during the
tutorials (please follow Sam’s requirements).
All assignments must be hand-written.
Please do NOT use the “hand-in homework” functions
on Moodle.
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Let’s Start!!
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