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%)