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Accounting Theory

Accounting Theory

Course unit title

Accounting Theory

Course unit code

AKK401

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

6th 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 abilities in explaining the conceptual framework in the preparation of financial statements as well as the underlying theoretical concepts.
  2. Students are able to critically analyze the theoretical concepts that underlie accounting practice.
  3. Students are able to work in teams to analyze the theoretical concepts that underlie accounting practice and present them effectively in verbal and written forms.

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

Face-To-Face

Prerequisites and co-requisites (if applicable)

Basic Accounting

Course content
  1. Nature and Scope of Accounting
  2. Postulates, Concepts, and Standards of Accounting
  3. Accounting Conceptual Framework
  4. Measurements in Accounting
  5. Conventional Accounting
  6. Concept and Measurement of Assets, Liabilities, and Equity
  7. Concept and Measurement of Revenue and Income
  8. Concept and Measurement of Expense and Matching
  9. Concept of Profit/Surplus
  10. Current Cost Accounting
  11. Exit Price Accounting
  12. Accounting Point of View

Recommended or required

reading and other learning resources/tools
  1. Paton, WA and Littleton, AC, 1970. An Introduction to Corporate Accounting Standards, AAA. (Required)
  2. Kam, Vernon, 1990. Accounting Theory, 2nd Ed, John Wiley & Sons. (Required)
  3. Indonesian Accountants Association, 2012. Financial Accounting Standards (SAK). (Required)
  4. FASB, Statement of Financial Accounting Concepts No. 1–8. (Required)

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

Language of instruction

Bilingual, Indonesian and English

Assessment methods and criteria

Assignments

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