Financial Accounting Compiled by: Professor Dr. Md. Serazul Islam (BBA)

About This Course

Financial Accounting
This book is a compilation from different Accounting Books of home and abroad. The copyright of the book belongs to Bangladesh Open University. The compiler is not liable for any copyright issue with this book.
Compiled by:
Professor Dr. Md. Serazul Islam School of Business
Bangladesh Open University
1
School of Business BANGLADESH OPEN UNIVERSITY
Need help?
Help
For any kind of help concerned with the study book, consult with -
1. 2.
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4.
The tutor at your study center
Dr. Qazi Mohammad Galib Ahsan
Professor (Accounting), School of Business Bangladesh Open University
Gazipur-1705.
Phone: 880-2-9291106; 880-2-9291101-4/345 (Ext.)
E-mail: [email protected]
Dr. Md. Serazul Islam
Professor (Accounting), School of Business Bangladesh Open University
Gazipur-1705
Phone: 880-2-9291106; 880-2-9291101-4/342 (Ext.)
E-mail: [email protected]
Ariful Islam
Lecturer (Accounting), School of Business Bangladesh Open University
Gazipur-1705
Phone: 880-2-9291106; 880-2-9291101-4/135(Ext.)
E-mail: [email protected]
There are Assignments in this course; each contributing 10 per cent to the total assessment of this course. Assignment questions and deadlines can be found in the website of BOU.
Assignments
2

For BBA or PGDM Program
Two types of assessments will be followed in this course:
Assessments
Assignment # 1 Assignment #2 Final Examination Total
10 percent 10 percent 80 percent
100 percent
For MBA or CEMBA/CEMPA Program
Three types of assessments will be followed in this course:
Assignment # 1
Assignment #2
Class Performance & Attendance Final Examination
Total
10 percent 10 percent 10 percent 70 percent
100 percent
For Professional MBA Program
Five types of assessments will be followed in this course:
Class Participation
Assignment /Presentation/Case Study Quiz/ Class Test
Mid-term Examination-1
Mid-term Examination-2
Final Examination
Total
10 percent 10 percent 10 percent 15 percent 15 percent 40 percent
100 percent
3

Margin Icons
While going through this study book, you will notice the frequent uses of margin icons. These serve to “signpost” a particular piece of the text; a new task or change in question; they have been included to help you find your way around the course units.
A complete icon set is shown below. We suggest that you familiarize yourself with the icons and their meanings before starting your study.
Outcomes
Activity
Group discussion
Note it!
Time
Assessment
Summary
Audio
Terminology
Assignment
Help
Video
Study skills
Case study
Reading