Introduction to Accounting

Course unit title

Introduction to Accounting

Course unit code

AKK105

Type of course unit (compulsory, optional)

Compulsory

Level of course units (according to

EQF: first cycle Bachelor, second cycle Master)

Year of study when the course unit is delivered

(if applicable)

1 ^st Year

Semester/trimester when the course unit is delivered

1

Number of ECTS credits allocated

4.8

Name of lecturer(s)

: Course coordinator: Noven Suprayogi, SE, M.Si, Ak, CA, SAS

Lecturers:

1. Noven Suprayogi, SE, M.Si, Ak, CA, SAS

2. Dina Fitrisia Septiarini, SE, MM, Ak, CIFP, SAS

3. Dian Filianti, SE, M.Acc., Ak.

4. Vicky Vendy, S. Ak, M. ACC

Learning outcomes of the course unit

Students are expected to be able to properly compile financial and service company financial reports in accordance with generally accepted accounting principles

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

Face to face learning and e-learning through AULA

Prerequisites and co-requisites (if applicable)

-

Course content

This course provides students with knowledge of financial accounting, conceptual frameworks, accounting equations, accounting cycles, and generally accepted accounting principles that underlie the preparation of financial statements for business firms, and provides an understanding of the concepts of recognition, measurement, assessment, reporting , disclosure. and analysis of cash accounts; accounts receivable; stock; property, plant & equipment; and intangible assets.

Recommended or required

reading and other learning resources/tools

Warren, Carl S, James M. Reeve, et al. 2018. Introduction to Accounting: Indonesian Adaptation. Edition 4. Salemba Empat: Jakarta.

Planned learning activities and teaching methods

Lecture, Discussion, Case Based Learning

Language of instruction

Indonesian

Assessment methods and criteria

Mid and final exam (30%), Assignment (25%), Soft skills (10%), Participation (5%)