Course unit title

Basic Accounting

Course unit code

AKK101

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

1st semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)

  

Learning outcomes of the course unit

Students are able to practice the stages in the accounting cycle starting from financial transactions to financial reports

Mode of delivery (face-to-face, distance learning)

Face-To-Face and Distance Learning (Using AULA UNAIR)

Prerequisites and co-requisites (if applicable)
  • -

Course content
  1. Accounting in Action
  2. Accounting Recording process
  3. Adjusting the Accounts
  4. Completing the Accounting Cycle
  5. Accounting for Merchandise Operations
  6. Accounting for Inventories
  7. Fraud, Internal Control, and Cash
  8. Accounting for Receivables
  9. Plant Assets, Natural Resources, and Intangible Assets
  10. Current and Non-Current Liabilities
  11. Corporations: Organization, Share Transactions, and Equity
  12. Investments

Recommended or required

reading and other learning resources/tools
  1. Weygandt, Jerry J., Paul D. Kimmel, Donald E. Kieso, 2019, Financial Accounting with International Financial Reporting Standards, 4th 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 (12%)
  2. Quiz and Assignments (28%)
  3. Midterm exam (20%)
  4. Final exam (40%)