TEORI AKUNTANSI

BUKU/BAHAN ACUAN POKOK :

1. Suwardjono. 2006. Teori akuntansi: Perekayasaan Pelaporan Keuangan. Edisi 3. Yogyakarta: BPFE.
2. Scott, William R. 2014. Financial Accounting Theory. 7 th. Edition. Prentice Hall.

REFERENCES:
BUKU/BAHAN ACUAN TAMBAHAN:
REQUIRED
TEXT BOOKS 1. Hendriksen, Eldon S. Dan Michael E. Van Breda. 2001.Accounting Theory. McGraw-Hill
AND 2. Wolk, Harry I.; Michael G. Tearney; dan James L. Dodd. 2001. Accounting Theory: A Conceptual and
MATERIALS Institutional Approach. Cincinnati. OH: South-Western College Publishing.
3. Financial Accounting Standards Board (FASB): Satement of Financial Accounting Concept.
4. Belkaoui, Ahmed Riahi. Accounting Theory. Australia: Thomson, 2004. ARB
5. Ikatan Akuntan Indonesia (IAI). Standar Akuntansi Keuangan. Jakarta: IAI, 2012 atau edisi terbaru.
SAK.
6. Watts, Ross L. dan Jerold L. Zimmerman. Positive Accounting Theory. Englewood Cliff, NJ: Prentice-
Hall, 1986. WZ

COURSE DETAILS & SCHEDULES

Classes References
Topics & Sub Topics

1. Aturan perkuliahan dan penjelasan silabus. SWD 1

1 2. Pengatar teori akuntansi
SWD 2

SWD 3
Kerangka Konseptual Pelaporan Keuangan
2 SWD 4

SWD 5

3 Aset dan Kewajiban

SWD 6

SWD 7
SWD 8
4 Pendapatan dan Biaya
SWD 9

2
 SWD 10
5 Laba (Income) dan Ekuitas
SWD 11

6 Diskusi Jurnal Akuntansi (Nasional dan Internasional)

7 UJIAN TENGAH SEMESTER

Scott 1
8 1. Introduction
2. Accounting Under Ideal Condidtions Scott 2
1. The Decision Usefulness Approach to Financial Scott 3
9
Reporting

2. Efficient
1. SecuritiesPerspective
The Information Markets on Decision Scott 5
10 Usefulness

2. The Measurement Perspective on Decision

Usefulness Scott 6
1. Measurement Perspective Applications Scott 7
11
2. Economics Consequences and Positive Theory of
Accounting Scott 9
12 1. An Analysis of Conflict
2. Executive compensation

1. Earnings Management Scott 11

13 2. Standard Setting: Economic Issues
3. Standard Setting: Political Issues Scott 12

14 UJIAN AKHIR SEMESTER