This course discusses long-term debt, share capital and finally undivided profits in accordance with the PSAK that applies in Indonesia. Students are expected to have the ability and skills regarding measuring, assessing and presenting the components of tangible fixed assets, intangible fixed assets, current debt, long-term debt, share capital, undistributed profits in accordance with PSAK. Lectures are carried out using various problem-based learning (PBL), project-based and cooperative learning models. The approach taken is student-centered. The learning methods used are lecture, question and answer, discussion, assignment and project methods.