SILABUS AKM 1 Reg SW.docx - SYLLABUS AKU 2101 –...

SYLLABUS
AKU 2101 – INTERMEDIATE ACCOUNTING I
(Akuntansi Keuangan Menengah 1)
Prerequisite: AKU1601 Introduction to Accounting
Credit Hours: 3
Course Coordinator
Lecturer : Singgih Wijayana Ph.D., MSc., CA, Akuntan
Office : West Wing FEB UGM Building
Email :
[email protected]
Consultation : by appointment
Course D e s c r i p t ion
The course explains (i) concepts and principals of financial accounting such as definition,
recognition, measurement and valuation, and presentation and disclosure of financial accounting
information, and (ii) the application of the concepts particularly for accounts as assets and
liabilities. With a tremendous improvement and recognition from business industry of IFRS
(International Financial Reporting Standards), this course is discussed the concepts and practices
that underlies the IFRS and US GAAP. The main focus of the course is financial accounting
concepts application, despite of critical assessment over those concepts, which will be discussed
in Accounting Theory course.
Course O b j e c ti v e s
After taking this course, students should be able to:
1. Explain the financial accounting conceptual framework;
2. Distinguish the conceptual framework between FASB and IASB;
3. Provide financial statements for non-group business entity; and
4. Demonstrate accounting technique skills to apply IFRS to the main accounts classified as
assets and liabilities.
Course M a t er ia l s
1. Kieso, Donald E., Jerry J. Weygandt, dan Terry D. Warfield. 2017. Intermediate
Accounting. IFRS Edition . 3rd Edition. Danver, MA: John Wiley & Sons, Inc.
2. Ikatan Akuntan Indonesia (IAI). 2017. Pernyataan Standar Akuntansi Keuangan . Jakarta.
(PSAK 2020)
1

Learning Goals
Completion of the course contributes to the following learning goals and objectives:
Learning Goals Learning Objectives High Med Low
1 Students demonstrate
the ability to
communicate
1.1
Demonstrate the ability to deliver written
reports through (i) organization; (ii) style,
and (iii) knowledge of the subject
1.2
Demonstrate the ability to deliver oral
presentation thorugh (i) structure, (ii)
reasoning; (iii) use of media, (iv) body
language; (v) respond to questions
2
Students have ethical
understanding and
reasoning
2.1
Demonstrate the ability to identify ethical
issues in accounting profession
2.2
Demonstrate the ability to identify ethical
standards in accounting profession
2.3
Students demonstrate an understanding of
ethical framework
2.4
Students demonstrate ability to make a
choice based on ethical consideration
3 Students demonstrate
theoretical and
practical understanding
of accounting
knowledge
3.1
Students demonstrate theoretical and
practical understanding of financial
accounting
4 Students demonstrate
ability to work in team
4.1
Students demonstrate the ability to work
with peers from diverse backgrounds
4.2 Students are present at team meetings
4.3
Students participate actively in team
meetings
4.4
Students are committed to work together
on team assignments
5 Students demonstrate
ability to lead others
5.1
Understand their own strength and
weakness
5.2