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%)