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 Learning Outcomes (PLO)

PLO-5
Menunjukkan sikap bertanggungjawab atas pekerjaan di bidang keahliannya secara mandiri
PLO-6
Mampu menyusun ide, hasil pemikiran, dan argumen saintifik di bidang Akuntansi keuangan, Audit, Akuntansi Manajemen, dan Akuntansi Sektor Publik secara bertanggung jawab dan beretika akademik, serta mengkomunikasikannya
PLO-13
Mampu memecahkan masalah ekonomi dan bisnis melalui riset dengan kuatitatif
PLO-15
Mampu mengelola riset di bidang bisnis dan mengkomunikasikan hasilnya