Accounting Theory Course unit title Accounting Theory Course unit code AKK401 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 abilities in explaining the conceptual framework in the preparation of financial statements as well as the underlying theoretical concepts. Students are able to critically analyze the theoretical concepts that underlie accounting practice. Students are able to work in teams to analyze the theoretical concepts that underlie accounting practice and present them effectively in verbal and written forms. Mode of delivery (face-to-face, distance learning) Face-To-Face Prerequisites and co-requisites (if applicable) Basic Accounting Course content Nature and Scope of Accounting Postulates, Concepts, and Standards of Accounting Accounting Conceptual Framework Measurements in Accounting Conventional Accounting Concept and Measurement of Assets, Liabilities, and Equity Concept and Measurement of Revenue and Income Concept and Measurement of Expense and Matching Concept of Profit/Surplus Current Cost Accounting Exit Price Accounting Accounting Point of View Recommended or required reading and other learning resources/tools Paton, W.A dan Littleton, A.C., 1970. An Introduction to Corporate Accounting Standards, AAA. (Required) Kam, Vernon, 1990. Accounting Theory, 2nd Ed, John Wiley & Sons. (Required) Ikatan Akuntan Indonesia, 2012. Financial Accounting Standards (SAK). (Required) FASB, Statement of Financial Accounting Concept No.1–8. (Required) Planned learning activities and teaching methods Lectures Group Presentation Individual Assignments Language of instruction Bilingual, Bahasa Indonesia and English Assessment methods and criteria Assignment