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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)
- Menunjukkan sikap bertanggungjawab atas pekerjaan di bidang keahliannya secara mandiri
Aktifitas Pembelajaran
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Pertemuan 1 Kerangka konseptual Pelaporan Keuangan -
Pertemuan 2 Elemen dan struktur teori akuntansi -
Pertemuan 3 Perumusan teori akuntansi Positif -
Pertemuan 4 Perumusan teori akuntansi (pendekatan regulatoris ) -
Pertemuan 5 Perumusan teori akuntansi (pendekatan regulatoris ) -
Pertemuan 6 Manajemen Laba -
Pertemuan 7 Manajemen Laba -
Pertemuan 8 UAS -
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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