BERITA

Accounting Theory

Accounting Theory

Course unit title

Accounting Theory

Course unit code

AKA608

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Master

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

1st semester

Number of ECTS credits allocated

4,8 ECTS

Name of lecturer(s)
  1. Dr. Hamidah
  2. Dr. Zaenal Fanani
  3. Prof. Sugeng Sutejo
  4. Prof I Made Narsa

Learning outcomes of the course unit

After taking this course students are expected to be able to:

  1. Understand strong accounting concepts and theories so that their technical knowledge becomes more meaningful.
  2. Solve various accounting problems in a rational way and based on clear reasoning
  3. Creating the most suitable accounting structure for a particular problem
  4. Evaluate and contribute to improve current accounting practices
  5. Explore ideas on accounting issues that can be raised as research topics

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

Face-To-Face and Distance Learning (using AULA UNAIR)

Prerequisites and co-requisites (if applicable)

–

Course content
  1. Theoretical framework for accounting
  2. Key concepts of accounting theory 
  3. Demand and supply for accounting information
  4. Relevance of creating a financial reporting
  5. Purpose of financial reporting
  6. Qualitative characteristics
  7. Concepts and principles
  8. Comprehensive cases on assets
  9. Comprehensive cases on liabilities
  10. Accounting policy in income
  11. Accounting policies in earnings management
  12. Professional cases
  13. Agency theory cases
  14. Positive accounting theory and economic consequences
  15. Professional issue in accounting policy
  16. International cases

Recommended or required

reading and other learning resources/tools
  1. Scott, William R. Financial Accounting Theory.  Fifth Edition, Pren tice-Hall Canada Inc , 2009 
  2. 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. 
  3. Belkaoui, Ahmed Riahi. Accounting Theory. Australia: Thomson, 2004. 
  4. Hendriksen, Eldon S. dan Michael E. Van Breda. Accounting Theory. Home- wood, IL: Irwin, 1992/6. HDS 
  5. Financial Accounting Standards Board (FASB). Statements of Financial 
  6. Ikatan Akuntan Indonesia (IAI). Standar Akuntansi Keuangan. Jakarta: IAI, 2012 atau edisi terbaru. 
  7. Rebublik Indonesia. Standar Akuntansi Pemerintahan. Fokusindo Mandiri, 2013 atau edisi terbaru. 
  8. Watts, Ross L. dan Jerold L. Zimmerman. Positive Accounting Theory. Englewood Cliff, NJ: Prentice-Hall, 1986.
  9. Articles from relevant journals

Planned learning activities and teaching methods
  1. Lectures
  2. Discussion
  3. Individual assignments

Language of instruction

Bahasa Indonesia

Assessment methods and criteria

Midterms 40%, Finals 60%

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