Course unit titles

Introduction to Accounting II

Course unit code

AKK102

Type of course unit (compulsory, optional)

compulsory

Level of course units (according to

EQF: first cycle Bachelor, second cycle Master)

The first cycle of Bachelor Degree Program

Year of study when the course unit is delivered

(if applicable)

2020 – 2021

Semester/trimester when the course unit is delivered

The 3rd Semester of Bachelor Study

Number of ECTS credits allocated

4.8 Credits

Name of lecturer(s)
  1. Drs. Agus Widodo Mardijuwono, M.Sc., Ak.
  2. Dr. Zahroh Naimah, SE., M. Si., Ak.
  3. Dr. Ardianto, SE, M.Si., Ak, CA., CMA.
  4. Dra. Iswajuni, M.Si., Ak.
  5. Prof. Dr. Sri Iswati, SE., M. Si., Ak.
  6. Amalia Rizki, SE., M.Si., Ak.
  7. Dr. Dra. Wiwiek Dianawati, M.Si., Ak.
  8. Dr. Dra. Murdiyati Dewi, M.Si., Ak., CA., CPA.

Learning outcomes of the course unit

After completing the course of Introduction to Accounting II, the students are expected to gain the following knowledge and expertise on:

  1. Accounting treatment of Current Liabilities
  2. Long-Term Liabilities
  3. Investments and Equity accounts in companies in the form of corporations
  4. Recording companies' transactions in the form of partnerships, compiling cash flow reports, and analyzing reports. 
  5. Finance and introduces managerial accounting principles and concepts, especially those related to job costing.

Mode of delivery (face-to-face, distance learning)

Face-to-face and distance learning (using Great UNAIR)

Prerequisites and co-requisites (if applicable)

-

Course content

Introduction to Accounting II discusses the followings:

1. Current liabilities and payroll

2. Long-term liabilities

3. Investment and Fair Value Accounting

4. Corporations: organization, stock transactions, and dividends

5. Accounting for partnerships and limited liability companies

6. Cash flow statement

7. Analysis of financial statements

8. Principles and concepts of managerial accounting

9. Job order costing

Recommended or required

reading and other learning resources/tools
  1. Warren, Carl S., Reeve, James M., Duchac, Jonathan. 2017. Accounting, 26th ed., UK: South-Western Cengage Learning
  2. Indonesian Institute of Accountants. 2015. Financial Accounting Standards. Jakarta: Four Salemba.

Planned learning activities and teaching methods

Lectures, discussions, group assignments

Language of instructions

Indonesian

Assessment methods and criteria

Midterm exam & Final Exam (50%)

Paper Assignments (20%)

Quizzes (15%)

Class Activities (15%)