Introduction to Accounting II 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) Drs. Agus Widodo Mardijuwono, M.Sc., Ak. Dr. Zahroh Naimah, SE., M. Si., Ak. Dr. Ardianto, S.E., M.Si., Ak, CA., CMA. Dra.Iswajuni, M.Si., Ak. Prof. Dr. Sri Iswati, SE., M. Si., Ak. Amalia Rizki, SE., M.Si., Ak. Dr. Dra. Wiwiek Dianawati, M.Si., Ak. 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: Accounting treatment of Current Liabilities Long-Term Liabilities Investments and Equity accounts in companies in the form of corporations Recording companies’ transactions in the form of partnerships, compiling cash flow reports, and analyzing reports. Finance and introduces managerial accounting principles and concepts, especially the ones 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 about 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 partnership 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 Warren, Carl S., Reeve, James M., Duchac, Jonathan. 2017. Accounting, 26th ed., UK: South-Western Cengage Learning 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%) Quiz (15%) Class Activities (15%)