UNIVERSITAS INDONESIA FACULTY OF ECONOMICS AND BUSINESS DEPARTMENT OF ACCOUNTING TKONOM | UNDERGRADUATE PROGRAM DAN DISNIS SYLLABUS PENGANTAR AKUNTANS! (INTRODUCTION TO ACCOUNTING) ECAUGO1104 ‘OD SEMESTER 2016/2017 No. | a —Alamat E-mail See ‘amin usi@remaaiassociaies.com 1 | Amir Abadi Jusuf / Ruddy Koesnadi- A koesnadi99@gmail.com la . rodjo123@gmail.com / md@highscope.or.id |? | prodjo sunaryanto / Ratna Dewi Antarina 8 _ siete fi munirali@crowehorwath co id 3. | Muni Al Machmud / Wash Sea aialshevalaeeee 4 | Vita Sivira-D i ee vita natanegara@yahoo.com 5 _| Sri Nurhayati- stisnsukadi@gmail.com 6 | Widhi Aston widhiastono@yahoo.com “7__| Cut Saskia Rahman kikiamitra@ yahoo.com ae 8 _| Endah Susilaningtyas -H endah.afiff@dayadimensi.co.id Subjedt Code | ECAUaDAIO8 | "Subject Title Introduction to Accounting | | Credit Value 3 | evel 1 Prerequisite? | - | Co-requisite/ | Exclusion | Role and Purposes The Learning Goal of this subject business. The learning outcomes to ‘understanding basic competence in economics and | be achieved in this subject is applying accounting | is principles to transactions and events. In order to achieve that learning outcome, students will be able to journalize transaction, and prepare the financial statements for services and | merchandise company. He | Subject Learning | Upon completion of the subject, student will be able to: Outcomes 1. Able to journalize transactions based on accounting principles (T1) | | 2. Prepare financial statements for service and merchandising company. (T2) | [Subject yops6/ fae sce Indicative Sylabus || — Session Tae 10] Required Readingintroduction to Accounting and Business + Nature of Business and Accounting + Generally Accepted Accounting Principles (IFRS, PSAK, including ETAP and EMKM) ‘+ The Accounting Equation ‘+ Business Transaction and the Accounting Equation + Financial Statem: WARD Chi ‘Analyzing Transactions — Using Accounts to Record Transactions © Double Entry Accounting System ‘© Posting Journal Entries to Account + Tri! Balance +__Discovery & Correction of Errors | WARD Ch? “The Adjusting Process «Nature of the Adjusting Process © Recording Adjusting Entries © Summary of Adjustment Process © Adjusted Trial Balance WRO Ch 3 ‘Completing The Accounting Cycle «Flow of Accounting Information © Financial Statement # Closing Entries * Accounting Cycle + Illustration of the Accounting Cycle for Service Company WRO Cha ‘Accounting Systems ‘© Basic Accounting System * Manual Accounting System ‘Adapting Manual Accounting Systems © Computerized Accounting System © E-Commerce Internal Control and Cash * Internal Control © Cash Control Over Receipts and Payments © Bank Accounts © Bank Reconciliation * Special-Purpose Cash Funds (Petty Cash Funds) + Presentation Cash in Financial Statement WRD Ch 5 WROD Ch 8Learning) for Merchandising Company 6 Receivables 1 [WAD CHS ‘Classification of Recelvables + Uncollectible Receivables, Including Impairment + Direct Write off Method of Accounting for Uncollectible + Allowance Method of Accounting for Uncollectible + Comparing Oirect Write-Off and Allowance Methods + Notes Receivables + Presentation Account Receivable in F/S 7 Fixed Assets and Intangible Assets T | WAD ch io + Nature of Fixed Assets 2 + Accounting for Depreciation ‘+ Disposal of Fixed Assets + Natural Resources ‘Accounting for Depletion + Nature of Intangible Assets ‘Accounting for Amortization * Presentation Fixed and Intangible Assets in FS. [8 ‘Accounting for Merchandising Business i | Wao ch’é + Nature of Merchandising Business 2 ‘+ Financial Statements for 2 Merchandising Business ‘+ Merchandising Transactions + _The Adjusting and Closing Process 3 Inventories i | WRB ch? © Control of Inventory ‘+ Inventory Cost Flow Assumptions + Inventory Costing Method Under a Perpetual inventory System ‘+ Inventory Costing Method Under a Periodic Inventory System ‘+ Comparing inventory Costing Methods ‘+ Estimating Inventory Cost Presentation Inventory in F/S 10 ‘Accounting for ndising Business Financial report (Collaborative | lustration and discussion of financial reports of merchandising companya Current Liabilities © Current Liabilities | ¢ Provision and Contingent Liabilities ‘+ Presentation Current Liabilities in F/S Bonds Payable ‘+ Financing Corporations ‘+ Nature of Bond Payable ‘+ The Present Value Concept * Accounting for Bonds Payable + Effective Interest Rate Method of ‘Corporations: Organization, Capital Stock ‘Transactions, and Dividends «Nature of a Corporation ‘+ Stockholder’s Equity '* Paid In Capital From Issuing Stock * Treasury Stock transactions + Accounting for Dividend B ‘Corporations: Organization, Capital Stock ‘| ‘Transactions, and Dividends # Stock splits + Reporting Stockholders’ Equity and Statement of Stockholders’ Equity + Earnings Per Share Investment & Fair Value Accounting + Presentation investment in F/S + Foir Value Accounting syable in F/S WARD Chai WROD Ch 14 WAD Ch 13 and 35 + Reporting Cash Flows # Statement of Cash Flows ~ Indirect and 4 ‘Statement of Cash Flow Direct Method WRD Ch 16 FINAL EXAM, ‘TFeaching/learning Methodology 1 Active Learning (All Sessions) 2, Collaborative Learning {Session 10) 3, Project based learning (Final Assignment): Prepare Financial Statement for UMKM. | Assessment Method in Alignment with Intended Learning ‘Outcomes “Specific Assessment Methods) Tasks % Tntended earning Weighting | Outcomes to be | assessed i 2 Continuous Assessment 100% GROUP 10% | ‘Group Assignment (10%) ¥ v INDWIDUAL 90% _| Mid Exam (30%) -closed book 80% [20% Final Exam (3074) closed book 70% [30% Collaborative Learning (10%) v vParticipation (10%) << Tutorial/Home work/Quizzes (1036), [Student Study Effort Expected | { Learning Activities: Lectures jours | Tutor 35 Hours Collaborative Learning 2 Hours Independent Study 25 Hours Preparation for project/assignment/tests 10 Hours | Total 105 hours Reading List and | References Project Learning Required Readings: 1, Warren, Reeve, Ouchac, Financial Accounting 14” edition, Cencage Learning Publishing, 2016 (RD) Supplementary Readings: 1, Weygandt, Kimmel, Kieso, “Financial Accounting, IFRS Edition, 2"! edition”, John Wiley & Sons, 2013 2, tkatan Akuntan Indonesia, "Pernyataan Standar Akuntansi Keuangan”, Ikatan Akuntan Indonesia, 2014. Each group consists of max 3 students, Groups prepare report about accounting process and Based - financial statements of UKIM (micro and small enterprises). Submission of group assignment Assignment is on final exam, Collaborative Each group consists of max 6 students. Students learn & discusses in focus group about Learning financial statements of merchandising company. They can obtain the data via ww {EEEESESSSEEESIESES before session 10. On the collaborative session, they discusses in home group, and each focus group will explain what they construct about financial statement of merchandising -ompai