Advanced Accounting I Course unit title Advanced Accounting I Course unit code AKK301 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 5th 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 in business combination accounting and the preparation of consolidated financial statements. Students are able to solve accounting problems related to the business combination process and recommend appropriate accounting treatment. Students are able to critically analyze and recommend appropriate accounting treatment for intercompany transactions in one reporting entity. 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 Business Combinations Stock Investments–Investor Accounting and Reporting An Introduction to Consolidated Financial Statements Consolidation Techniques and Procedures Intercompany Profit Transactions–Inventories Intercompany Profit Transactions–Plant Assets Intercompany Profit Transactions–Bonds Consolidations–Changes in Ownership Interests Indirect and Mutual Holdings Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation 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., 2018. (Required) Planned learning activities and teaching methods Lectures and practices Individual Assignments Quiz Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignment and Quiz