Cost Accounting Course unit title Cost Accounting Course unit code AKM201 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 3rd semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Prof. Dr. I Made Narsa, M.Si., Ak., CMA., CA. Dr. Ardianto, S.E., M.Sc., Ak., CA. Khusnul Prasetyo, S.E., M.M., Ak., CMA., CA. Wulandari Fitri Ekasari, S.Ak., M.Sc., Ak., CA. Basuki, Drs., M.Com.(HONS), Ph.D., Ak. CMA., CA. Iman Harymawan, SE., MBA., Ph.D. M. Suyunus, Dr., SE., MAFIS., Ak. Yustrida Bernawati., Dr., S.E., M.Si., Ak Niluh Putu Dian Rosalina Handayani Narsa, S.A., M.Sc. Sedianingsih, Dr., Dra., Ec., S.E., M.Si., Ak. Wiwiek Dianawati, Dr, S.E., M.Si., Ak. Wulandari Fitri Ekasari, S.Ak., M.Sc., Akt., CFP. Yani Permatasari, S.Ak., MBA., Ak. Learning outcomes of the course unit Students are able to understand general concepts related to tracing and charging costs. Students are able to understand the general concepts of accounting systems and cost flows in manufacturing companies. Students are able to understand the general concept of cost calculation using Job Order Costing and Process Costing. Students are able to compile, calculate, and present production cost information using Job Order Costing. Students are able to compile, calculate, and present production cost information using Process Costing. Students are able to calculate the allocation of production costs. Students are able to understand the general concept of production cost planning. Students are able to compile, and present information related to production cost planning. Students are able to understand the general concept of Activity Based Costing. Students are able to calculate, and present production cost information using simple Activity Based Costing. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) Introduction of Accounting II Course content Management, the Controller, and Cost Accounting Cost Concepts and the Cost Accounting Information System Cost Behavior Analysis Cost Systems and Cost Accumulation Job Order Costing Process Costing The Cost of Quality and Accounting for Production Losses Costing By-Products and Joint Products Materials: Controlling, Costing, and Planning Just-In-Time and Backflushing Labor: Controlling and Accounting for Costs Factory Overhead: Departmentalization Recommended or required reading and other learning resources/tools Carter, William K; Hwang, Jin Fa; and Chou, Sheng Te, 2015, Cost Accounting: An Asia Edition, Cengage Learning Asia Pte Ltd. (Required) Planned learning activities and teaching methods Lectures Individual assignments Quiz Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Quiz, assignments
Information System Audit Course unit title Information System Audit Course unit code SII404 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 4th semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Dina Heriyati, S.E., M.For.Accy. Dr. Damai Nasution, SE., MSi., Sc., Ak., CA. Dr. Devi Sulistyo Kalanjati, SE.,M.Acc.,M.Sc.,Ak. Nadia Anridho, S.Ak., MBA., Ph.D. Learning outcomes of the course unit Students have specific knowledge and capabilities in accounting. Students are able to apply accounting information technology to support the decision-making process. Students are able to think critically in his involvement in the accounting profession. Students are able to work in a team. Students can uphold and implement the professional code of ethics. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) - Course content Auditing, Assurance, and Internal Control IT Governance System Security: Networks, Operating Systems, and Data Management Systems Development and Program Change Procedures Overview of Transaction Processing and financial Reporting Systems Computer-Assisted Audit Tools and Techniques CAATTs for Data Extraction and Analysis Evaluating Asset and Data integrity Evaluation System Effectiveness and Efficiency Managing the Information Systems Audit Function Recommended or required reading and other learning resources/tools Hall, J.A. (2016). Information technology auditing. Cengage Learning, 4th edition. (Required) Weber, R. (1999). Information systems control and audit. Prentice Hall, 3rd ed. (Required) Planned learning activities and teaching methods Lectures Presentation Discussion Quiz Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignment, Quiz, Examination
Integrated and Sustainability Reporting Course unit title Integrated and Sustainability Reporting Course unit code AKM324 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Third Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 5th semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Khusnul Prasetyo, S.E., M.M., CMA., Ak., CA. Iman Harymawan, S.E., MBA., Ph.D. Learning outcomes of the course unit Students are able to understand and explain the general description of What is One Report. Students are able to understand and explain the material about United Technologies Corporation's First Integrated Report. Students are able to understand and explain the material about The State of Financial Reporting Today. Students are able to understand and explain the material about The State of Nonfinancial Reporting Today. Students are able to understand and explain the material about Sustainable Strategies for a Sustainable Society. Students are able to understand and analyze It's Time for One Report. Students are able to understand and conduct analysis about The Internet and Integrated Reporting. Students are able to understand and perform analysis using the Integrated Reporting for a Sustainable Society approach. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) Management Accounting Course content What Is One Report? United Technologies Corporation’s First Integrated Report The State of Financial Reporting Today The State of Non-Financial Reporting Today Sustainable Strategies for a Sustainable Society It’s Time for One Report The Internet and Integrated Reporting Integrated Reporting for a Sustainable Society Recommended or required reading and other learning resources/tools Eccles, R. G., & Krzus, M. P. (2010). One report: Integrated reporting for a sustainable strategy. John Wiley & Sons. (Required) Planned learning activities and teaching methods Lectures Individual assignments Group presentation Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignments
Intermediate Accounting I Course unit title Intermediate Accounting I Course unit code AKK201 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) First Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 2nd semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Learning outcomes of the course unit Students are able to explain the conceptual framework of financial accounting, the application of financial accounting standards, and analysis of assets in financial statements. Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (Using AULA UNAIR) Prerequisites and co-requisites (if applicable) Basic Accounting Course content Financial Reporting and Accounting Standards Conceptual Framework for Financial Reporting The Accounting Information System Income Statement and Related Information Statement of Financial Position and Statement of Cash Flows Accounting for Cash and Receivables A Cost-Basis Approach Valuation of Inventories Additional Valuation Issues of Inventories Acquisition and Disposition of Property, Plant, and Equipment Depreciation, Impairments, and Depletion Accounting for Intangible Assets Recommended or required reading and other learning resources/tools Kieso, Donald E, Jerry J. Weygandt, and Terry D. Warfield. 2018. Intermediate Accounting. IFRS 3rd Edition. John Wiley & Sons, Inc.: USA. (Required) Financial Accounting Standards/SAK (Recommended) Planned learning activities and teaching methods Lectures Individual Assignments Quiz Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Attendance (19%) Quiz and assignments (21%) Midterm exam (20%) Final exam (40%)
Intermediate Accounting II Course unit title Intermediate Accounting II Course unit code AKK202 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 3rd semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Learning outcomes of the course unit Students are able to explain and report transactions of liabilities, equity shares and investments in accordance with financial accounting standards. Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (Using AULA UNAIR) Prerequisites and co-requisites (if applicable) Basic Accounting Course content Accounting for Current Liabilities, Provision, and Contingencies Accounting for Non-Current Liabilities Equity Dilutive Securities and Earnings per Share Investments Recommended or required reading and other learning resources/tools Kieso, Donald E, Jerry J. Weygandt, and Terry D. Warfield. 2018. Intermediate Accounting IFRS Edition. Second Edition. Jhon Wiley & Sons, Inc.: USA. (Required) Statement of Financial Accounting Standards/PSAK (Recommended) Planned learning activities and teaching methods Lectures Individual Assignments Quiz Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Attendance (13%) Quiz and assignments (17%) Midterm exam (25%) Final exam (45%)
Intermediate Accounting III Course unit title Intermediate Accounting III Course unit code AKK207 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 4th semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Learning outcomes of the course unit Students are able to apply income accounting, pension accounting, rental accounting, accounting changes and error analysis, prepare cash flow statements, and implement the process of making financial statement presentation and disclosure. Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) Basic Accounting Course content Accounting for Leases Revenue Recognition Accounting for Pensions and Postretirement Benefits Accounting Changes and Error Analysis Statement of Cash Flows Presentation and Disclosure in Financial Reporting Recommended or required reading and other learning resources/tools Kieso, Donald E, Jerry J. Weygandt, and Terry D. Warfield. 2018. Intermediate Accounting. IFRS 3rd Edition. John Wiley & Sons, Inc.: USA. (Required) Statement of Financial Accounting Standards/PSAK. (Recommended) Planned learning activities and teaching methods Lectures Individual Assignments Quiz Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Attendance (12%) Quiz and Assignments (28%) Midterm exam (20%) Final exam (40%)
Internal Audit Course unit title Internal Audit Course unit code AKA304 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 4th semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Hendarjatno, Drs. M.Si.,Ak. Ardianto, Dr., S.E., M.Si., Ak. Widi Hidayat, Prof. Dr., S.E., M.Si., Ak., CMA. Yustrida Bernawati., Dr., S.E., M.Si., Ak Hartono, Drs., M.M., Ak., CMA. Soegeng Soetedjo, Prof., Dr., S.E., Ak. Iswajuni, Dra., M.Si., Ak. Learning outcomes of the course unit Students are able to explain the concept of internal audit in organizations and understand the internal audit professional standards. Students are able to explain the concepts of internal control and risk management and evaluate the organization's internal control. Students are able to explain the process of planning and implementing internal audits in organizations. Students are able to explain the management and organization of the internal audit function in the organization. Students are able to understand the role of internal audit in the organization's code of ethics program and whistleblower program. Students are able to understand the role of internal audit in detecting and preventing fraud in organizations. Students are able to understand the role of internal audit as a company consultant. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) Accounting Information System Course content Significance of Internal Auditing in Enterprises Today and An Internal Audit Common Body of Knowledge The COSO Internal Control Framework and the 17 COSO Internal Control Principles COBIT and Other ISACA Guidance Enterprise Risk Management: COSO ERM Performing Effective Internal Audits Testing, Assessing, and Evaluating Audit Evidence Control Self-Assessments and Internal Audit Benchmarking Areas to Audit: Establishing an Audit Universe and Audit Programs Managing the Internal Audit Universe and Key Competencies Documenting Audit Results through Process Modeling and Workpapers Reporting Internal Audit Results Board Audit Committee Communications Ethics and Whistleblower Programs Fraud Detection and Prevention Professional Certifications and the Modern Internal Auditor as an Enterprise Consultant Recommended or required reading and other learning resources/tools Moeller, R. 2016. Brink’s Modern Internal Auditing, 8th Ed. Wiley & Sons, Inc. (Required) Standar Profesi Audit Internal, 2004. Konsorsium Organisasi Profesi Auditor Internal. (Recommended) Moeller, R. 2004.Sarbanes-Oxley and the New Internal Auditing Rules. Wiley & Sons, Inc. (Recommended) Planned learning activities and teaching methods Lectures Group work Individual assignments Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignments
Introduction to Auditing Practice Course unit title Introduction to Auditing Practice Course unit code AKA306 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Third Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 5th semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Agus Widodo M., Drs., M.Si., Ak., CMA., CA. Henky Supit, Prof., S.E., Ak. Dina Heriyati, S.E., M.For.Accy. Hanny Wurangian, Drs., M.Si., Ak., CPA. Hendarjatno, Drs., M.Si., Ak. Iswajuni, Dra., M.Si., Ak. Learning outcomes of the course unit By the end of the course, students are able to: practice the obedience test for each cycle, practice internal control tests for each cycle, develop an audit program for each type of account, prepare audit work papers for each type of account, complete the audit process by compiling an audit report. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) Auditing II Course content Integrated Audit Planning Practice Testing of Internal Control, Compiling Audit Programs and Audit Working Papers on Accounts such as: Cash, Investments, Receivables, Inventories, Prepaid Expense, Fixed Assets, Account Payables, Accrued Liabilities, Long-Term Liabilities, Payroll, Operating Expense, Share Capital, and Retained Earnings Audit Completion by Compiling Audit Reports Recommended or required reading and other learning resources/tools Holley, Charles L. Markrich Sportsworld Inc: Audit Practice Case, 2nd edition. (Required) Planned learning activities and teaching methods Problem Based Learning Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignment, problem-solving
Introduction to Capital Market Course unit title Introduction to Capital Market Course unit code MNK314 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Third Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 5th semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Yani Permatasari, S.Ak., MBA., Ak. Andry Irwanto, Dr., MBA., Ak., CMA., CA. Fitri Ismiyanti, Dr., S.E., M.Si. Wulandari Fitri Ekasari, S.Ak., M,Sc., Akt., CFP, Wisudanto, Dr., S.E., M.M., CFP. Learning outcomes of the course unit Students are able to explain and distinguish various kinds of rules related to the money market. Students are able to explain and distinguish various kinds of rules related to the capital market. Students are able to explain various financial instruments. Students are able to explain the process of issuing and trading financial instruments in the money market. Students are able to explain the process of issuing and trading financial instruments in the capital market. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) Financial Management I Course content Role of Financial Markets and Institutions Determination of Interest Rates Stock Offerings and Investor Monitoring Securities Operations Stock Valuation and Risk Market Microstructure and Strategies Money Markets Bond Markets Mortgage Markets Financial Futures Markets and Options Markets Swap Markets Foreign Exchange Derivative Markets Mutual Fund Operations Commercial Bank Operations Recommended or required reading and other learning resources/tools Madura, Jeff. 2015. Financial Institutions and Markets. 11th Edition. Thomson Southwestern. (Required) Planned learning activities and teaching methods Lectures Individual assignments Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignments
Investment Management Course unit title Investment Management Course unit code MNK303 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 4th semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Yani Permatasari, S.Ak., MBA. Khusnul Prasetyo, M.M. Dr. Andry Irwanto, S.E., MBA., Ak. Dr. Fitri Ismiyanti, S.E., M.Si. Dr. Wisudanto, S.E., M.M. Learning outcomes of the course unit Students are able to explain the investment decision-making process. Students are able to explain various investment alternatives from money market securities, capital markets, and derivatives. Students are able to explain the securities trading process. Students are able to explain stock, bond, option, and futures securities and their valuation. Students are able to analyze the risk and return of an investment. Students are able to explain various capital market theories Students are able to analyze stocks fundamentally and from the perspective of the economy and the industrial sector. Students are able to arrange asset allocation into an optimal investment portfolio. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) Financial Management II Course content Investing is an Important Activity Worldwide Investment Alternatives: Generic Principles All Investors Must Know Indirect Investing: A Global Activity Securities Markets Matter to All Investors All Financial Markets Have Regulations and Trading Practices Return and Risk: The Foundation of Investing Worldwide Portfolio Theory and Portfolio Selection for All Investors Asset Pricing Principles Common Stock Valuation Lessons for All Investors and Managing a Stock Portfolio What Happens If Markets Are Efficient or Not? Market Analysis Must Be Considered by All Investors and Industry Analysis Company and Technical Analysis Fixed Income Securities Are Available Worldwide Understanding Derivative Securities: Options and Futures Recommended or required reading and other learning resources/tools Jones, Charles P. 2014. Investments: Principles and Concepts. Twelfth Edition. John Wiley & Sons, Inc.: USA. (Required) Planned learning activities and teaching methods Lectures Individual assignments Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignments
Legal Aspects of the Profession Course unit title Legal Aspects of the Profession Course unit code MNM311 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 4th semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Novrys Suhardianto, SE., M.S.A., Ph.D., Ak., CA. Sigit Kurnianto, SE., MSA., Ak., SAS., AAP B., CA. Drs. Djoko Dewantoro, M.Si., Ak. Dr. Elia Mustikasari, SE., M.Si., Ak., CMA., CA. Dr. Ahmad Rizki Sridadi, SH., MM., MH. Widio Rahardjo, SH., M.Kn. Learning outcomes of the course unit Students can explain and provide examples regarding the implementation of rules that regulates the accounting profession. Students can explain the role of professional standards in carrying out work related to the accounting profession including auditing, taxation, and other financial services. Students are able to explain the legal rights and obligations of accountants in carrying out their profession. Students are able to demonstrate a responsible attitude in carrying out regulations related to corporations and/or contracts to other parties. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) - Course content Accounting Profession Fields of Work The Requirements for Accounting Practice Competency Standards in the Accounting Profession Legal Aspects in the Preparation of Non-Attest Accounting Service Contracts The Obligation to Prepare Financial Statements of Business Entities (Corporations) Potential Violations of Criminal/Civil Law in Accounting Practice Associations and Institutions for Supervision and Development of the Accounting Profession Accounting Profession in the Capital Market The Legal entities, Services, and the Rights and Obligations of the Public Accounting Profession State Finance Law Government Internal Supervisory Apparatus (APIP), External Auditor, and Accountants The Regulation of Tax Consultants and Tax Accountants Fiscus and Tax Court Islamic Financial Institutions, Sharia Accounting Standards, Sharia accounting regulators (DSAS, DSN MUI), and Sharia auditors and supervisors Recommended or required reading and other learning resources/tools Financial Accounting Standards/SAK. (Required) Government Accounting Standards/SAP. (Required) Sharia Accounting Standards/SAS. (Required) Professional Standards of Public Accountants/SPAP. (Required) Limited Liability Law no.40 of 2007. (Required) Government Regulation no.24 of 1998, no.64 of 1999, no.60of 2008, no.192 of 2014 and no.20 of 2015. (Required) Minister of Industry Regulation no.121/MPP/Kep/2/2002. (Required) Criminal Code. (Required) Civil Code. (Required) Minister of Finance Regulation no.216, 154, 155, 184 of 2017. (Required) Decree of the Minister of Finance no.263/KMK.01/2014. (Required) Public Accountant Law no.5 of 2011. (Required) Law no.34 of 1954, no.17 of 2003, no.1 of and 15 of 2004, no.111 and 229 of 2014. (Required) Indonesian Institute of Accountants website http://www.iaiglobal.or.id (Recommended) Planned learning activities and teaching methods Lectures Group Presentation Discussion Individual Assignments Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Presentation (20%) Contract drafting practice (10%) Midterm exam (35%) Final exam (35%)
Management Accounting Course unit title Management Accounting Course unit code AKM301 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 4th semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Prof. Dr. Dian Agustia, M.Si., Ak., CMA., CA. Prof. Dr. Bambang Tjahjadi, MBA., Ak., CMA. Khusnul Prasetyo, SE., M.M., Ak., CMA., CA. Yustrida Bernawati., Dr., S.E., M.Si., Ak. Wulandari Fitri Ekasari, S.Ak, MSc., Akt., CFP. M. Suyunus, Dr., S.E., MAFIS., Ak. Niluh Putu Dian Rosalina Handayani Narsa, S.A., M.Sc. Noorlailie Soewarno, Dr., S.E., MBA., Ak., CMA. Sri Iswati, Prof., Dr., S.E., M.Si., Ak., CMA. Learning outcomes of the course unit Students are able to understand general concepts related to managerial functions which include planning, controlling, and decision making as well as understanding the role of management accounting in these managerial functions. Students are able to understand well the basic concepts of management accounting which include classification of production costs, tracking costs, and assigning costs. Students are able to understand in depth cost behavior and apply it in presenting cost behavior information, estimating and evaluating production costs Students are able to perform cost, volume, and profit analysis (CVP Analysis) and present it as managerial information. Students are able to understand well the basic concepts of Activity Based Costing (ABC) and Activity Based Management (ABM). Students are able to prepare and present income statements and segment reports using a variable-costing perspective. Students are able to prepare a simple conventional manufacturing company budget. Students are able to understand the concept of standard-costing and are able to perform and present the results of analysis of variations. Students are able to understand the measurement of divisional/segment financial performance according to the type of responsibility center Students understand well the concept of performance measurement with the perspective of the Balanced Scorecard. Students understand well the systematics of making tactical decisions for daily and short-term operations. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) Introduction to Accounting II Course content Introduction to Managerial Accounting. Basic Managerial Accounting Concepts. Cost Behavior. Cost-Volume-Profit Analysis: A Managerial Planning Tool. Job-Order Costing. Process Costing. Activity-Based Costing and Management. Absorption and Variable Costing, and Inventory Management. Profit Planning. Standard Costing: A Managerial Control Tool. Flexible Budgets and Overhead Analysis. Performance Evaluation and Decentralization. Short-Run Decision-Making: Relevant Costing. Recommended or required reading and other learning resources/tools Mowen, Maryanne M., Hansen, Don R., and Heitger, Dan L., 2014, Cornerstones of Managerial Accounting, Fifth Edition, South-Western. (Required) Planned learning activities and teaching methods Lectures Individual assignments Quiz Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignments, Quiz