Course unit title

Advanced Accounting I

Course unit code

AKK301

Type of course unit (compulsory, optional)

Compulsory

Level of course units (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
  1. Students have specific knowledge and skills in business combination accounting and the preparation of consolidated financial statements.
  2. Students are able to solve accounting problems related to the business combination process and recommend appropriate accounting treatment.
  3. 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
  1. Business Combinations
  2. Stock Investments–Investor Accounting and Reporting
  3. An Introduction to Consolidated Financial Statements
  4. Consolidation Techniques and Procedures
  5. Intercompany Profit Transactions–Inventories
  6. Intercompany Profit Transactions–Plant Assets
  7. Intercompany Profit Transactions–Bonds
  8. Consolidations–Changes in Ownership Interests
  9. Indirect and Mutual Holdings
  10. Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation

Recommended or required

reading and other learning resources/tools
  1. 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
  1. Lectures and practices
  2. Individual Assignments
  3. Quiz

Language of instruction

Bilingual, Indonesian and English

Assessment methods and criteria

Assignments and Quizzes