Pengantar Akuntansi

The Learning Goal of this subject is to understand basic competence in economics and business. The learning outcome is to apply accounting principles to transactions and events. In order to achieve that learning outcome, students must be able to journalize transaction, and prepare the financial statements for services and merchandise company

Required Readings

 * Weygandt, Kimmel, Kieso, “Accounting Principles IFRS Version, Global Edition”, John Wiley & Sons, 2018 (WKK) -- ISBN: 978-1-119-41959-4

Topics

 * Introduction to Accounting and Business
 * The Recording Process
 * Adjusting the Accounts
 * Completing the Accounting Cycle
 * Accounting for Merchandising Operation
 * Inventories Accounting
 * Accounting Information Systems
 * Fraud, Internal Control, and Cash
 * Accounting for Receivables
 * Fixed Assets, Natural Resources, and Intangible Assets
 * Current Liabilities
 * Capital Stock Transactions
 * Dividends (AI)
 * Long Term Liabilities
 * Investments
 * Statement of Cash Flow