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Course Description
In this course students are expected to be able to apply codes of ethics and financial accounting standards as well as analyze and interpret financial reports regarding business combinations, stock investments-investor accounting and reporting, an introduction to consolidated financial statements, Consolidation Techniques and Procedures, Intercompany Profit Transactions—Inventories and Plant Assets, Indirect and Mutual Holdings, Foreign Currency Financial Statements, Segment and Interim Financial Reporting, Partnership and Liquidation
Program Objectives (PO)
- Menunjukkan sikap bertanggung jawab atas pekerjaan di bidang akuntansi keuangan secara mandiri dan berkelompok serta mengimplementasikan komunikasi yang baik secara lisan maupun tulisan dalam dunia kerja.
- Mampu menerapkan Kode Etik Profesi dan Standar yang berlaku di bidang Keuangan dengan dukungan teknologi informasi
- Mampu menerapkan dan menganalisis konsep teoritis dan praktis tentang berbagai teori dalam ilmu Akuntansi dan Pelaporan Keuangan
Aktifitas Pembelajaran
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Pertemuan 1 Diharapkan mampu mengimplementasikan business combinations. -
Pertemuan 2 Diharapkan mampu mengimplementasikan pemahaman stock investments-investor accounting reporting. -
Pertemuan 3 Diharapkan mampu mengimplementasikan pemahaman stock investments-investor accounting reporting. -
Pertemuan 4 Diharapkan mampu menganalisis dan mengimplementasikan laporan keuangan konsolidasian. -
Pertemuan 5 Diharapkan mampu menganalisis dan mengimplementasikan Consolidation Techniques and Procedures. -
Pertemuan 6 Diharapkan mampu menganalisis dan mengimplementasikan Consolidation Techniques and Procedures. -
Pertemuan 7 Diharapkan mampu memahami, menganalisis, dan mengimplementasikan Intercompany Profit Transactions untuk Inventories. -
Pertemuan 8 UJIAN TENGAH SEMESTER -
Pertemuan 9 Diharapkan mampu menganalisis dan mengimplementasikan Intercompany Profit Transactions untuk Plant Assets. -
Pertemuan 10 Diharapkan mampu menganalisis Indirect and Mutual Holdings. -
Pertemuan 11 Diharapkan mampu memahami dan menyusun Foreign Currency Financial Statements. -
Pertemuan 12 Diharapkan mampu memahami dan menyusun Segment and Interim Financial Reporting. -
Pertemuan 13 Diharapkan mampu memahami dan mengimplementasikan Partnerships—Formation, Operations, and Changes in Ownership Interests. -
Pertemuan 14 Diharapkan mampu memahami, menganalisis, dan menyusun Partnerships—Formation, Operations, and Changes in Ownership Interests. -
Pertemuan 15 Diharapkan mampu memahami, menganalisis, dan mengimplementasikan partnerships liquidation. -
Pertemuan 16 UJIAN AKHIR SEMESTER
Lecturer
Difficult Things About Education.
$75$10
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