Course unit title

Intermediate Accounting III

Course unit code

AKK207

Type of course unit (compulsory, optional)

Compulsory

Level of course units (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Bachelor

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

4th semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)

  

Learning outcomes of the course unit

Students are able to apply income accounting, pension accounting, rental accounting, accounting changes and error analysis, prepare cash flow statements, and implement the process of making financial statement presentation and disclosure.

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
  1. Accounting for Leases
  2. Revenue Recognition
  3. Accounting for Pensions and Postretirement Benefits
  4. Accounting Changes and Error Analysis
  5. Statement of Cash Flows
  6. Presentation and Disclosure in Financial Reporting

Recommended or required

reading and other learning resources/tools
  1. Kieso, Donald E, Jerry J. Weygandt, and Terry D. Warfield. 2018. Intermediate Accounting. IFRS 3rd Edition. John Wiley & Sons, Inc.: USA. (Required)
  2. Statement of Financial Accounting Standards/PSAK. (Recommended)

Planned learning activities and teaching methods
  1. Lectures
  2. Individual Assignments
  3. Quiz

Language of instruction

Bilingual, Indonesian and English

Assessment methods and criteria
  1. Attendance (12%)
  2. Quiz and Assignments (28%)
  3. Midterm exam (20%)
  4. Final exam (40%)