Course unit title

Intermediate Accounting I

Course unit code

AKK201

Type of course unit (compulsory, optional)

Compulsory

Level of course units (according to

EQF: first cycle Bachelor, second cycle Master)

First Cycle Bachelor

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

2021–2022

Semester/trimester when the course unit is delivered

2nd semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)

  

Learning outcomes of the course unit

Students are able to explain the conceptual framework of financial accounting, the application of financial accounting standards, and analysis of assets in financial statements.

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. Financial Reporting and Accounting Standards
  2. Conceptual Framework for Financial Reporting
  3. The Accounting Information System
  4. Income Statement and Related Information
  5. Statement of Financial Position and Statement of Cash Flows
  6. Accounting for Cash and Receivables
  7. A Cost-Basis Approach to Valuation of Inventories 
  8. Additional Valuation Issues of Inventories
  9. Acquisition and Disposition of Property, Plant, and Equipment
  10. Depreciation, Impairments, and Depletion
  11. Accounting for Intangible Assets

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. Financial Accounting Standards/SAK (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 (19%)
  2. Quiz and assignments (21%)
  3. Midterm exam (20%)
  4. Final exam (40%)