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    RPS Teori Akuntansi

    Uploaded by

    Gio Fanno

    Copyright:

    © All Rights Reserved
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    RPS Teori Akuntansi

    Uploaded by

    Gio Fanno
    2 views3 pages

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    © © All Rights Reserved

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    Download as docx, pdf, or txt
    2 views3 pages

    RPS Teori Akuntansi

    Uploaded by

    Gio Fanno

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 3

    template

    Course Unit Descriptionsaccording to the


    2015 ECTS User Guide

    Course unit title Accounting Theory

    Course unit code AKT1.62.7001

    Type of course unit (required, Required


    optional)
    Course unit level (by EQF: Bachelor
    First cycle Bachelor, second
    cycle Master)
    The year of study when the Fourth year
    course unit was delivered (if
    applicable)
    Semester/trimester when 7
    the course unit is delivered
    Number of ECTS credits 3 SKS
    allocated
    Lecturer name Accounting Theory Lecturer Team

    Learning outcomes of course 1. Able to understand the concepts and perspectives of


    units accounting theory, and its relationship with
    accounting research and practice
    2. Understand the background of financial reporting
    engineering and its processes, and understand the
    FASB's conceptual framework
    3. Understand the conceptual framework of SAK as a
    conceptual basis for financial accounting standards
    4. Understand the basic concepts in financial reporting
    and their implications in financial reporting
    5. Able to understand the types of financial reports and
    their characteristics
    6. Able to understand the concept of assets and
    determine the appropriate accounting treatment for
    asset-related transactions
    7. Able to understand the concept of liability and
    determine the appropriate accounting
    treatmentappropriate for liability-related transactions
    8. Able to understand the concept of income and
    determine the appropriate accounting treatment for
    related transactionsIncome
    9. Able to understand the concept of cost and determine
    the appropriate accounting treatment for transaction
    costs
    10. Able to understand the concept of profit and
    determine the appropriate accounting treatment for
    profit
    11. Able to understand the concept of equity and
    determine the appropriate accounting treatment for
    equity transactions
    12. Able to understand the concept of retained earnings
    (retained earnings) and determine the appropriate
    accounting treatment for profitsdetained
    Mode of delivery (face to Face to face
    face, distance learning)
    Prerequisites and additional -
    requirements (if any)
    Course content Students are expectedhave the ability to understand the
    theory underlying accounting practice by using reasoning,
    so as to solve financial accounting problems that occur in
    accounting practice.
    Recommended or a. Suwardjono, 2005. Accounting Theory:
    required reading and Engineering Financial Reporting. 3rd Edition,
    other learning BPFE: Yogyakarta.
    resources/tools b. Mirza, Abbas Ali and Holt, Graham J., 2011,
    Practical Implementation Guide and Workbook
    for IFRS, Third Edition, John Wiley & Sons, Inc,
    New Jersey.
    c. Ankarath, Nandakumar et al, 2012,
    Understanding IFRS: International Financial
    Reporting Standards, Translation: Priyo
    Darmawan, S. E, Ak, MBA, Index, Jakarta.
    d. Bragg, Steven M., 2010, IFRS Guide, Revised
    Edition, Index, Jakarta.
    e. Martani, Dwi et al, 2012, Intermediate Financial
    Accounting: Based on PSAK, Book 1, Salemba
    Empat, Jakarta.
    f. IAI, Financial Accounting Standards. Revised
    Edition
    Planning learning activities Teaching methods: Project-and Team-Based Learning,
    and teaching methods Presentations, Discussions
    1. The concepts and perspectives of accounting theory,
    and their relationship to accounting research and
    practice
    2. theory aboutfinancial reporting engineering - FASB
    conceptual framework
    3. theory aboutSAK Conceptual Framework(KDPPLK)/IF
    RS
    4. theory aboutBasic concepts
    5. Theory about Financial Statements
    6. theory aboutAssets – Inventory, PPA, Impairment
    7. Theories about Borrowing costs, leases, financial
    instruments
    8. theory aboutInvestment, investment property, intangibles,
    9. Liability theory
    10. Income theory
    11. Cost theory
    12. profit theory
    13. Equity
    14. equity – retained earnings
    Language of instruction Indonesian and English

    Assessment methods Evaluation :


    and criteria 1. Group Projects/Assignments 50%
    2. UTS 15%
    3. UAS 15%
    Others(quizzes, individual assignments) 20%

    © FIBAA – December 2020

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