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

  1. Students have specific knowledge and skills related to complex accounting issues such as:
  1. joint venture accounting;
  2. accounting for foreign currency transactions and reporting;
  3. accounting for derivative and hedging transactions; 
  4. presentation of segment and interim financial statements;
  5. accounting for partnerships;
  6. accounting for the liquidation process of the company;
  7. accounting for non-profit organizations.
  1. 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

  1. Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures  
  2. Derivatives and Foreign Currency: Concepts and Common Transactions
  3. Accounting for Derivatives and Hedging Activities
  4. Foreign Currency Financial Statements
  5. Partnerships–Formation, Operations, and Changes in Ownership Interests
  6. Partnership Liquidation
  7. Corporate Liquidations and Reorganizations
  8. Accounting for Not-for-Profit Organizations

Recommended or required

reading and other learning resources/tools

  1. Floyd A, Beams, John A. Brozovsky, and Craig D. Shoulders, Advanced Accounting, Twelfth edition, New Jersey: Prentice Hall International Inc., 2015. (Required)
  2. 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)
  3. Allan R drebin, Advanced Accounting, Fiveth Edition, Cincinnati, ohio; South-western publishing Co., 1982. (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

Assignment, Quiz