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Course Description
This course aims to equip students with the theoretical framework of financial accounting so that students are able to explain why accounting practices work as they do now. This course also discusses the reasoning process in forming a conceptual framework that forms the basis of accounting practices such as assets and their measurement, cash and cash flow, owner‘s equity, the concepts of profit, income and expenses.
Program Objectives (PO)
- Mampu memahami sejarah dan perkembangan akuntansi
- Mampu mendiskripsikan elemen, struktur dan perumusan teori akuntansi
- Mampu memahami kerangka konseptual akuntansi, pelaporan keuangan serta elemen di dalam laporan keuangan
- Mampu memahami konsep laba, pendapatan dan biaya
- Mampu menjelaskan manajemen laba
- Mampu menjelaskan konsep nilai saat ini (fair value)
- Mampu menjelaskan tentang prespektif penelitian dalam akuntansi
Aktifitas Pembelajaran
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Pertemuan 1 Sejarah dan perkembangan akuntansi -
Pertemuan 2 Mempu mendiskripsikan elemen dan struktur teori kuntansi -
Pertemuan 3 Perumusan teori akuntansi (pendekatan tradisional) -
Pertemuan 4 Perumusan teori akuntansi (pendekatan regulatoris) -
Pertemuan 5 Perumusan teori akuntansi (pendekatan regulatoris) -
Pertemuan 6 Kerangka konseptual akuntansi dan pelaporan keuangan -
Pertemuan 7 Aset dan Pengukurannya -
Pertemuan 8 UTS -
Pertemuan 9 Ekuitas (kekayaan) pemilik -
Pertemuan 10 Konsep laba -
Pertemuan 11 Konsep pendapatan -
Pertemuan 12 Konsep biaya -
Pertemuan 13 Pendekatan positif, perataan laba, dan manajemen laba -
Pertemuan 14 Akuntansi nilai saat ini (fair value) -
Pertemuan 15 Tentang prespektif penelitian dalam akuntansi -
Pertemuan 16 UAS
Lecturer
Difficult Things About Education.
$75$10
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