2. Metode Perumusan Teori Akuntansi (Kelompok 1), Penerapan Teori Terhadap Kebijakan Akuntansi (Kelompok 2) 3. Kerangka Konseptual (Kelompok 3, Pengukuran Teori (Kelompok 4) 4. Asset, Liabilities (Kelompok 5) And Owners Equity Revenue And Expenses (Kelompok 6) 5. Positive Theory of Accounting Policy And Disclosure (Kelompok 7), Economic Consequences And Positive Theory (Kelompok 8) 6. Perkembangan akuntansi berdasarkan IFRS dan US GAAP dan konvergensi US GAAP dan IFRS terhadap PSAK di Indonesia (Kelompok 9) , Review Other Comprehensive Income (Kelompok 10) 7. Review And Quiz 8. Mid Test 9. Capital Market Research And Efficient Securities Market (Dosen) 10. Accounting Under Ideal Conditions (Kelompok 1 And The Decision Usefulness Approach To Financial Reporting (Kelompok 2) 11. Information Approach to Decision Usefulness(Kelompok 3) And Analysis of Conflict (Kelompok 4) 12. Executive Compensation (Kelompok 5) And Earning Management (Kelompok 6) 13. Akuntansi Lingkungan (Jurnal 1 Kelompok 7 dan Jurnal Kelompok 8) 14. The Measurement Approach to Decision Usefulness (Kelompok 9) And Measurement Application (Kelompok 10) 15. Review And Quiz 16. Final Test