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Course unit title
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Accounting Theory
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Course unit code
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AKA608
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Type of course unit (compulsory, optional)
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Compulsory
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Level of course unit (according to
EQF: first cycle Bachelor, second cycle Master)
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Second Cycle Master
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Year of study when the course unit is delivered (if applicable)
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2021–2022
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Semester/trimester when the course unit is delivered
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1st semester
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Number of ECTS credits allocated
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4,8 ECTS
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Name of lecturer(s)
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- Dr. Hamidah
- Dr. Zaenal Fanani
- Prof. Sugeng Sutejo
- Prof I Made Narsa
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Learning outcomes of the course unit
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After taking this course students are expected to be able to:
- Understand strong accounting concepts and theories so that their technical knowledge becomes more meaningful.
- Solve various accounting problems in a rational way and based on clear reasoning
- Creating the most suitable accounting structure for a particular problem
- Evaluate and contribute to improve current accounting practices
- Explore ideas on accounting issues that can be raised as research topics
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Mode of delivery (face-to-face, distance learning)
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Face-To-Face and Distance Learning (using AULA UNAIR)
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Prerequisites and co-requisites (if applicable)
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–
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Course content
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- Theoretical framework for accounting
- Key concepts of accounting theory
- Demand and supply for accounting information
- Relevance of creating a financial reporting
- Purpose of financial reporting
- Qualitative characteristics
- Concepts and principles
- Comprehensive cases on assets
- Comprehensive cases on liabilities
- Accounting policy in income
- Accounting policies in earnings management
- Professional cases
- Agency theory cases
- Positive accounting theory and economic consequences
- Professional issue in accounting policy
- International cases
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Recommended or required
reading and other learning resources/tools
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- Scott, William R. Financial Accounting Theory. Fifth Edition, Pren tice-Hall Canada Inc , 2009
- Wolk, Harry I.; Michael G. Tearney; dan James L. Dodd. Accounting The- ory: A Conceptual and Institutional Approach. Cincinnati, OH: South-Western College Publishing, 2001.
- Belkaoui, Ahmed Riahi. Accounting Theory. Australia: Thomson, 2004.
- Hendriksen, Eldon S. dan Michael E. Van Breda. Accounting Theory. Home- wood, IL: Irwin, 1992/6. HDS
- Financial Accounting Standards Board (FASB). Statements of Financial
- Ikatan Akuntan Indonesia (IAI). Standar Akuntansi Keuangan. Jakarta: IAI, 2012 atau edisi terbaru.
- Rebublik Indonesia. Standar Akuntansi Pemerintahan. Fokusindo Mandiri, 2013 atau edisi terbaru.
- Watts, Ross L. dan Jerold L. Zimmerman. Positive Accounting Theory. Englewood Cliff, NJ: Prentice-Hall, 1986.
- Articles from relevant journals
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Planned learning activities and teaching methods
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- Lectures
- Discussion
- Individual assignments
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Language of instruction
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Bahasa Indonesia
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Assessment methods and criteria
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Midterms 40%, Finals 60%
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