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%)