Basic Accounting 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 Accounting in Action Accounting Recording process Adjusting the Accounts Completing the Accounting Cycle Accounting for Merchandise Operations Accounting for Inventories Fraud, Internal Control, and Cash Accounting for Receivables Plant Assets, Natural Resources, and Intangible Assets Current and Non-Current Liabilities Corporations: Organization, Share Transactions, and Equity Investments Recommended or required reading and other learning resources/tools 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) 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%)