Advanced Accounting II Course unit title Advanced Accounting II Course unit code AKK302 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Third Cycle Bachelor Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 6th semester Number of ECTS credits allocated 4.8 credits Name of lecturer(s) Learning outcomes of the course unit Students have specific knowledge and skills related to complex accounting issues such as: joint venture accounting; accounting for foreign currency transactions and reporting; accounting for derivative and hedging transactions; presentation of segment and interim financial statements; accounting for partnerships; accounting for the liquidation process of the company; accounting for non-profit organizations. Students are able to solve problems related to the accounting issues above according to generally accepted accounting principles. Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) Intermediate Accounting II Course content Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures Derivatives and Foreign Currency: Concepts and Common Transactions Accounting for Derivatives and Hedging Activities Foreign Currency Financial Statements Partnerships–Formation, Operations, and Changes in Ownership Interests Partnership Liquidation Corporate Liquidations and Reorganizations Accounting for Not-for-Profit Organizations Recommended or required reading and other learning resources/tools Floyd A, Beams, John A. Brozovsky, and Craig D. Shoulders, Advanced Accounting, Twelfth edition, New Jersey: Prentice Hall International Inc., 2015. (Required) Floyd A, Beams, John A. Broszovsky, and Craig D. Shoulders, Advanced Account Seven edition, New Jersey: Prentice Hall International Inc., 2000. (Notes: Chapter 12). (Required) Allan R drebin, Advanced Accounting, Fiveth Edition, Cincinnati, ohio; South-western publishing Co., 1982. (Recommended) Planned learning activities and teaching methods Lectures Individual assignments Quiz Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignment, Quiz