Introduction to Accounting I

Course unit titles

Introduction to Accounting I

Course unit code

AKK101

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 1st Semester of Bachelor Study

Number of ECTS credits allocated

4.8 Credits

Name of lecturer(s)

Novrys Suhardianto, SE.,MSA.,Ak.Ph.D.

Dian Agustia, Prof.Dr., SE., M.Si., Ak., CMA.,CA.

Sri Iswati, Prof., Dr., SE., MSi., Ak., CMA.

M. Suyunus, Dr., SE., MAFIS., Ak.

Amalia Rizki, SE., MSi., Ak.

Agus Widodo M., Drs., MSi., Ak., CMA.,CA.

Iswajuni, Dra., MSi., Ak.

Yustrida Bernawati., Dr., SE., M.Si., Ak

Learning outcomes of the course unit

After completing the course, the students are expected to able to explain the character of business (the nature of business) and the role of accounting in a business through the practice of the accounting cycle.

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

This course provides the students  the basics knowledge about preparing financial statements and understanding on the concept of basic accounting equations, the concepts of recognition, measurement, valuation, reporting, and  analyzing the elements of financial statements, especially to the company’s asset accounts.

Recommended or required

reading and other learning resources/tools

Warren, Carl S., JM Reeve, and J.E. Duchac. 2014. Accounting. Issue 25. South-Western Cengage Learning: United States of America.

Planned learning activities and teaching methods

Lectures, Discussions, and Assignments

Language of instructions

Indonesia

Assessment methods and criteria

Exam (40%); Tasks (25%); Presentation (25%); Soft Skills (10%)