Akuntansi Keuangan 1

The Learning Goal of this subject is applying technical competence in Accounting Related Fields. The learning outcomes to be achieved in this subject is applying technical competence in Financial Accounting. In order to achieve that learning outcome, students will be able to apply International Financial Reporting Standards (IFRSs) or other relevant standards to transactions and other events (T1), evaluate the appropriateness of accounting policies used to prepare financial statements (T2), and prepare the financial statements in accordance with IFRSs or other relevant standards (T3), as well as use critical thinking skill and communication skill to deliver their opinion.

Topics

 * Accounting Standard
 * Conceptual Framework
 * Accounting Information System
 * Elements and Usefulness of Financial Statements
 * Statements of Profit or Loss and OCI
 * Statements of Financial Position
 * Statements of Cash Flows
 * Revenue Recognition
 * Inventories
 * Acquisition and Disposition of PPE
 * Special Issue on PPE
 * Investment Property
 * Non Current Asset Held for Sale
 * Intangible Assets
 * Impairment of Non-financial Assets
 * Provisions and Contingencies
 * Accounting for Pension and Post-retirement Benefit

Required Readings

 * Kieso, Donald E., dan Jerry Weygandt, Warfield, Terry., Intermediate Accounting, IFRS Edition, 3rd edition, John Wiley and Sons, 2018.
 * Lau, Peter and Lam, Nelson, Intermediate Financial Reporting: An IFRS Perspective 3rd ed, McGraw-Hill, 2017
 * http://www.ifrs.org
 * http://www.iaiglobal.or.id
 * http://www.iasplus.com