Accounting Theory Course unit title Accounting Theory Course unit code AKA608 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Master 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 ECTS Name of lecturer(s) Dr. Hamidah Dr. Zaenal Fanani Prof. Sugeng Sutejo Prof I Made Narsa Learning outcomes of the course unit After taking this course students are expected to be able to: Understand strong accounting concepts and theories so that their technical knowledge becomes more meaningful. Solve various accounting problems in a rational way and based on clear reasoning Creating the most suitable accounting structure for a particular problem Evaluate and contribute to improve current accounting practices Explore ideas on accounting issues that can be raised as research topics 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 Theoretical framework for accounting Key concepts of accounting theory Demand and supply for accounting information Relevance of creating a financial reporting Purpose of financial reporting Qualitative characteristics Concepts and principles Comprehensive cases on assets Comprehensive cases on liabilities Accounting policy in income Accounting policies in earnings management Professional cases Agency theory cases Positive accounting theory and economic consequences Professional issue in accounting policy International cases Recommended or required reading and other learning resources/tools Scott, William R. Financial Accounting Theory. Fifth Edition, Pren tice-Hall Canada Inc , 2009 Wolk, Harry I.; Michael G. Tearney; dan James L. Dodd. Accounting The- ory: A Conceptual and Institutional Approach. Cincinnati, OH: South-Western College Publishing, 2001. Belkaoui, Ahmed Riahi. Accounting Theory. Australia: Thomson, 2004. Hendriksen, Eldon S. dan Michael E. Van Breda. Accounting Theory. Home- wood, IL: Irwin, 1992/6. HDS Financial Accounting Standards Board (FASB). Statements of Financial Ikatan Akuntan Indonesia (IAI). Standar Akuntansi Keuangan. Jakarta: IAI, 2012 atau edisi terbaru. Rebublik Indonesia. Standar Akuntansi Pemerintahan. Fokusindo Mandiri, 2013 atau edisi terbaru. Watts, Ross L. dan Jerold L. Zimmerman. Positive Accounting Theory. Englewood Cliff, NJ: Prentice-Hall, 1986. Articles from relevant journals Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%