RENCANA PERKULIAHAN TEORI AKUNTANSI (WA 322 B) 4 SKS SEMESTER GANJIL/ 2012-2013 PENGAMPU : TAN TUJUAN PEMBELAJARAN : Setelah

h mengikuti perkuliahan Teori Akuntansi selama satu semester, mahasiswa diharapkan mampu memahami teori akuntansi dan keterkaitannyadengan praktek akuntansi. POKOK BAHASAN :
PERTEMUAN/T ANGGAL I 4 Sept 2012 TOPIK SUB BAHASAN Penjelasan silabus, sistem perkuliahan, danpembagian kelompok Overview of Accounting Theory Book Content Outline Pragmatic theories Syntatic & Semantic theories Normative theori Positive Theories METODEK ULIAH REFERENSI

Pendahuluan

Tanya Jawab

II 6 Sept 2012

Introduction toAccounting Theory

CH. 1

III 11 Sept 2012

Accounting TheoryConstruction

Presentasi danTanya Jawab Klp 1

CH. 2 Artikel : Pendekatan dan kritikteori akuntansi positif(http://eprints.undip.ac.id/13547/1/Pendekatan_Dan_Kritik_Teori_akunta nsi_Positif__by_Indira_Januarti_%28OK%29.pdf)

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IV 13 Sept 2012

V 18 Sept 2012

Applying Theory toAccountingRegulati on

VI 20 Sept 2012

VII 27 Sept 2012

A ConceptualFramewor k

Different Perspectives Scientific Approach Applied to Accounting Issues for Auditing Theory Construction The theories of regulation relevant toaccounting & Presentasi auditing danTanya How theories of Jawab CH. 3 regulation apply Klp 2 toaccounting & auditing practice The regulatory framework for financial reporting The institutional structure for settingaccountin g & auditing standards 25 Sept 2012 TES I : Materi Pertemuan I VI The role of conceptual framework Presentasi Objectives of danTanya conceptual Jawab CH. 4 framework Klp 3 Developing a conceptual framework

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VIII 2 Okt 2012

IX 4 Okt 2012

MeasurementTheory

X 9 Okt 2012

XI 11 Okt 2012 AccountingMeasure mentSystems

XII 16 Okt 2012

A critique of conceptual framework Conceptual framework for auditing standards Important of measurement Scales Permissible operations of scales Types of measurement Reliability & accuracy Measurement in accounting Measurement issues for auditors Three main income & capital measurementsy stems Historical cost accounting Financial capital versus physical capital Exit price accounting Value in use versus value in exchange A global

Presentasi danTanya Jawab Klp 10

CH. 5

Presentasi danTanya Jawab Klp 5

CH. 6

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XIII 23 Okt 2012 Assets

XIV 25 Okt 2012

XV 30 Okt 2012 Liabilities andOwners Equity XVI 1 Nop 2012

perspective & International FinancialReporti ng Standards Issues for auditors 18 Okt 2012 TES II / TTS : Materi Pertemuan VII XII Assets defined Asset recognition Presentasi Asset danTanya measurement Jawab CH. 7 Klp 6 Challenges for standard setters Issues for auditors Proprietary & entity theory Liabilities Presentasi defined danTanya Jawab CH. 8 Liability Klp 7 measurement Challenges for standard setters

XVII 6 Nop 2012 Revenue XVIII 8 Nop 2012

Revenue defined Revenue Presentasi recognition danTanya Revenue Jawab CH. 9 measurement Klp 8 Challenges for standard setters Issues for auditors 13 Nop 2012 TES III : Materi Pertemuan XIII XVIII

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XIX 20 Nop 2012 Expense XX 22 Nop 2012

XXI 27 Nop 2012

Positive theory ofaccounting policy &disclosure

XXII 29 Nop 2012

Assets defined Asset recognition Asset measurement Challenges for standard setters Background Contracting theory Agency Theory Price protection & shareholders/m anageragency problems Shareholderdebtholder agency problems Ex post opportunism versus ex ante efficientcontracti ng Signaling theory Political processes Conservatism, accounting standards &agency cost Additional empirical test of the theory Evaluating the theory

Presentasi danTanya Jawab Klp 9

CH. 10

Ttorial & TanyaJawa b

CH. 11

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 Issues for auditors

XXIII 4 Des 2012

Behavioral researchin accounting

XXIV 6 Des 2012

Emerging Issues inAccounting &Auditing

Definition & scope Why is BAR important Representativen ess : the evidence Accounting & behavior Limitation of BAR Issues for auditors Current factors influencing accounting &auditing research, regulation & practice Issues surrounding the application of fairvalue accounting during the global financialcrisis Possible directions in future

Tutorial danTanya Jawab

CH. 14

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international

accounting standard setting arrangements Sustainaibility accounting reporting &assurance Other nonfinancial accounting & reportingissues 11 Des 2012 TES IV / TAS : Materi Pertemuan IX XIV

DAFTAR REFERENSI: 1. Accounting Theory, Godfrey et.all, Wiley, 7thedition, 2010 2. Standar Akuntansi Keuangan (SAK) 3. Jurnal dan artikel terkait SISTEM PENILAIAN : 1. Komposisi penilaian : Tes Tugas = 60 % = 30 %

Keaktifan & Kehadiran = 10 %

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2. Nilai kelulusan ditentukan sebagai berikut : Nilai 0 49,99 Nilai 50 54,99 Nilai 55 59,99 Nilai 60 69,99 :E :D : CD :C Nilai 70 74,99 : BC Nilai 75 79,99 Nilai 80 84,99 Nilai 85 100 :B : AB :A

TATA TERTIB PERKULIAHAN : 1. Berpakaian yang sopan dan rapi 2. Toleransi keterlambatan dalam perkuliahan maupun tes adalah 15 menit 3. Tes susulan tidak diadakan baik untuk tes kecil maupun TTS dan TAS 4. Tingkat kehadiran kurang dari 80% dinyatakan tidak lulus 5. Peserta dinyatakan gugur (Nilai E) apabila tercatat oleh dosen/pengawas melakukan kecurangan dalam tes

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