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

1. Accounting for Current Liabilities, Provision, and Contingencies
2. Accounting for Non-Current Liabilities
3. Equity
4. Dilutive Securities and Earnings per Share
5. Investments

Recommended or required

reading and other learning resources/tools

1. Kieso, Donald E, Jerry J. Weygandt, and Terry D. Warfield. 2018. Intermediate Accounting IFRS Edition. Second Edition. Jhon Wiley & Sons, Inc.: USA. (Required)
2. Statement of Financial Accounting Standards/PSAK (Recommended)

Planned learning activities and teaching methods

1. Lectures
2. Individual Assignments
3. Quiz

Language of instruction

Bilingual, Bahasa Indonesia and English

Assessment methods and criteria

1. Attendance (13%)
2. Quiz and assignments (17%)
3. Midterm exam (25%)
4. Final exam (45%)