Faculty of

Hospitality and
Tourism
Management
Module Outline

Module Name: Accounting I

Sub Module Title:
Bookkeeping
Module Code: 540012
Semester 1, 2014
Shajeer Sainudeen
Lecturer(s)

FACULTY OF HOSPITALITY AND TOURISM

MANAGEMENT
Villa College,

Contents
General Module Information.................................................................................. 2
Teaching Staff, Course Coordinator and key information.................................... 2
Academic Content.................................................................................................. 3
Module Description............................................................................................. 3
Module Objectives.............................................................................................. 3
Expected Learning Outcomes............................................................................. 4
Module Content and delivery schedule............................................................... 4
Textbooks and References/Readings................................................................... 5
Assessment Details................................................................................................ 6
Assessment Items............................................................................................... 6
Grade Policy....................................................................................................... 6

General Module Information

Teaching Staff, Course Coordinator and key information

Lecturer(s) Detail(s)
Name

Shajeer Sainudeen

Room and Building

Phone Number
Email

3303285
shajeer.sainudeen@villacollege.edu.mv

Course Coordinator
Name
Room and Building
Phone Number
Email

Contact Hours
Sixteen hours of contact through two blocks and online chat and tutorial sessions.

Required learning hours

50 learning hours for this sub-module is required for a fourteen week semester

Credit
Five Credit hours

Module Nature
Basic Studies / Foundation Studies Module for Bachelor of Arts
in Tourism Management.

Delivery
Module will be delivered full time (block mode), at Villa College QI campus.
The Module will feature

Two blocks of classes

Online tutorial and chat sessions

Academic Content
Module
Description

540012 Book keeping - This module is aimed at developing a knowledge

in the students related with basic accounting principles and practices and
the rules and methods involved in the procedure of book keeping as well

Module Objectives
Learners should have an understanding on the following:
1. Basic accounting concepts;
2. Objectives, needs and importance of accounting;
3. The general users of accounting and financial records;
4. Accounting concepts and different types of accounts;
5. The basic idea behind book keeping practice;
6. Rules and methods involved in the process of book keeping;
7. Understanding the debit and credit rules;
8. Transaction identification and analysis;
9. Journal entries, general ledgers and trial balance;
10.Understand the financial statements including trading, profit and loss account and
balance sheet.

Expected Learning Outcomes

At the end of the Module, the learners would be able to:

Describe about the needs and objectives of accounting

Explain the role accounting among its stake holders

Explain the major accounting concepts

Explain the book keeping process

Develop and analyze the financial statements

Module Content and delivery schedule

Course Structure
Topic
1:

Topic

1.1 Need of accounting

1.2 Importance of accounting
1.3 Accounting concepts

Block

Basics of accounting

2.1
2.2
2.3
Book keeping
2.4
2.5
2.6
2.7
Topic 2:

3.1
3.2
Final Account with3.3
simple adjustments
3.4
Topic 3:

Basics of book keeping

Types of accounts
Debit and credit system
Transactions
Journal Entries
Ledger accounts
Trial balance
Trading account
Profit and loss account
Balance sheet
Understanding assets, equities and
liabilities

Textbooks and References/Readings

Suggested references:
Wild, J. Shaw, K., & Chiappetta, B. (2012). Fundamental Accounting Principles (21 edition.).
McGraw-Hill/Irwin

Assessment Details
Assessment Items
This module has only one assessment. This will be a combined exam
with Introduction to Managerial Accounting.
Assessment Item
Final Examination

Mark
%

Week
Due

100%

Method
of
Submissio
Hand Written

Returnab
le
(yes/no)
No

The students would be under the policies set out by the College and
Heilbronn University access to their examination scripts within a year from
the assessment.

Grade
Policy
The module grade and its grade points would be given as per below table.
A student will have a grade point between 1 to 5. Where the highest
grade point is 1 = Excellent and any grade point below 4 is considered as
a Fail.
Description
Very Good : an excellent performance
Good: a performance significantly above
the average requirements
Satisfactory: a performance that meets
the average requirements
Sufficient: a performance which meets the
requirements despite its deficiencies
Fail: a performance that no longer
meets the requirements because of
significant deficiencies

Marks
80-100
75-79
70-74
65-69
60-64
55-59
50-54
45-49
40-44
35-39
30-34
0-29

Grad
e
Poin
1.0
0
1.3
0
1.7
0
2.0
0
2.3
0
2.7
0
3.0
0
3.3
0
3.7
0
4.0

Equivale
nt VC
Grade
A
AB+
B
BC+
C
CD+

0
4.7
0
5.0
0

D
F

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6

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6