SILABUS/S
AP
Versi/Revisi : 01/00
Kode Dok.: FRM-01
Setelah mengikuti mata kuliah ini diharapkan mahasiswa mampu memahami tentang prinsip khusus, dasar,
konvensi, peraturan, dan praktik yang diterapkan perusahaan dalam menyusun dan menyajikan laporan keuangan.
Dengan membuat kebijakan akuntansi akan dapat mengatur hal-hal khusus sesuai dengan karakter dan dinamika
organisasi.
Metodologi pengajaran
Student Centre Learning (SCL), Konstruktivistik.
Kehadiran
Peserta didik diharapkan selalu menghadiri perkuliahan dan diwajibkan untuk hadir
minimal 75% atau 11 kali dari 14 kali pertemuan. Apabila peserta didik kehadirannya
kurang dari 75% (11 pertemuan) maka tidak diperkenankan untuk mengikuti Ujian
Akhir Semester (UAS).
Bahan Bacaan
1.
2.
3.
Accounting Policies and Procedures Manual: A Blueprint for Running an Effective and Efficient Department,
Steven M. Bragg, John Wiley & Sons, Inc., 2007, Fifth Edition.
Accounting and Finance Policies and Procedures, Rose Hightower, 2008, Wiley, John & Sons, Incorporated.
Standar Akuntansi Keuangan, IAI, 2012
25%
Jadwal Pertemuan
Perkuliahan terdiri dari 16 kali pertemuan termasuk UTS dan UAS dengan durasi waktu
50 menit/SKS.
1 | Page
No
1
Pokok
Bahasan
Accounting
Manuals
Introduction
General Accounting Manual
Corporate Policies Manual
Accounting Procedures
Purchasing Card Manual
Accounting Controls Manual
Year-End Manual
Budgeting Manual5
Property Accounting Manual
Forms Manual
Document Management Manual
User Manual
Information Technology Manual
Human Resources Manual
ISO 9000 Quality Standards
In The Beginning
Procedures to Write and Change Procedures
Policy and Procedure Program Charter.
Overview - Getting Started Presentation.
Create, Issue Revise Policies and Procedures.
Request for Deviation from Policies and
Procedures.
22. Rescind Policies and Procedures
General Accounting
Manual
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
Procedure
Statements
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
Maintaining and
Distributing
Accounting
1.
2.
3.
2 | Page
Introduction
Charts of Accounts
Accounting Term Definitions
Job Descriptions
Activities Calendar
Accounting Policies
Process Cycle Descriptions
Accounting Procedures
Account Reconciliation.
Accounting for Compensated Absences.
Accounting for Goodwill and Intangible Assets.
Accounting for Mergers and Acquisitions.
Introduction
Writing Style
Writing Mechanics
Flowcharting for a Procedures Manual
Format of The Procedure
Work Steps for Constructing a Procedures Manual
Suggested List of Procedures
Other Uses for Procedures Manuals
Accounting for Post Employment Benefits.
Accounting for Restructuring and Reorganization.
Accounting for Sales Compensation: Expense,
Accrual, Reconciliation.
12. Accounts Payable - 3rd Party Trade.
Introduction
Maintaining Accounting Manuals
Responsibility for Maintenance of Manuals
Daftar Pustaka
1.
2.
3.
Accounting Policies
and Procedures
Manual: A Blueprint for
Running an Effective
and Efficient
Department, Steven M.
Bragg, John Wiley &
Sons, Inc., 2007, Fifth
Edition.
Accounting and
Finance Policies and
Procedures, Rose
Hightower, 2008,
Wiley, John & Sons,
Incorporated.
Standar Akuntansi
Keuangan, IAI, 2012
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
Corporate Policies
Manual
1.
2.
3.
4.
5.
6.
Accounting
Procedures
Purchasing Card
Manual
1.
2.
3.
4.
5.
Introduction
Bank Reconciliation.
Business Combinations and Consolidation.
Business Licenses.
Cash and Banking.
1.
2.
3.
4.
5.
6.
Introduction
Communication with Financial Community.
Escheat, Abandoned Property, Unclaimed Checks.
Finance Code of Ethical Conduct.
Financial Indicators.
Financial Planning and Analysis.
UJIAN TENGAH SEMESTER
Accounting
Controls Manual
Period-End Manual
3 | Page
1.
2.
3.
4.
5.
Introduction
Fixed Assets, PP&E, Long Lived Assets.
Foreign Currency and Risk Management.
Funding and Financing Risk Management.
Hire and Use of External Auditors.
1.
2.
3.
4.
5.
6.
Introduction
Period-End Manual
Closing Procedure by Position
Soft Close
Year-End Close
New Year Startup
7.
8.
9.
10.
11.
10
Budget Manual
1.
2.
3.
4.
5.
6.
7.
8.
9.
Introduction
System of Interlocking Budgets
Sample Budget
Flex Budget
Budgeting Process
Budgetary Control Systems
Journal Entries and Non Routine Transactions.
Leases - Capital, Operating and Real Estate.
Letter of Representation, Quarterly Sub
Certification.
10. Payroll / Salary Expense.
11. Petty Cash.
11
Property
Accounting Manual
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
Introduction
Project Cost Report
Record Keeping for Land Projects
Record Keeping for Land Improvement Projects
Record Keeping for Building Projects
Record Keeping for Factory Equipment Projects
Record Keeping for Office Equipment Projects
Record Keeping for Vehicles
Record Keeping for Leasehold Improvements
Record Keeping for Leases
Sample Property Accounting Manual
Physical Count for Inventory and Fixed Asset.
Prepaid Assets / Expenses.
Revenue Recognition.
12
Forms Manual
1.
2.
3.
4.
5.
6.
7.
8.
Introduction
Identify Needed Forms
Rules for Form Creation
Creating the Forms Manual
Electronic Forms
Source and Use of Exchange Rates.
Travel, Entertainment and Expense.
Travel, Entertainment and Expense Manual.
13
Document
Management
Manual
Introduction
External Communications.
Material Non Public Information and Insider
Trading.
1.
2.
3.
4.
5.
6.
Introduction
Starting the Manual
Outlining and Updating the User Manual
Sample User Manual
Procurement.
Records Information Management.
14
User Manual
4 | Page
Disahkan oleh :
Dekan Fakultas Ekonomi
Diperiksa oleh :
Ketua Program Magister
Akuntansi
5 | Page
Disusun oleh :
Dosen Pembina
R. Wedi Rusmawan
Kusumah, S.E., M.Si.,
Ak.