MBA Programme

GraduateSchool of Business

http://www.mba.itb.ac.id
INSTITUT TEKNOLOGI BANDUNG

MM5002
Accounting

Asep Darmansyah

YP 56 B

YOUNG PROFESSIONAL CLASS

April 2017

MASTER OF BUSINESS ADMINISTRATION

SCHOOL OF BUSINESS AND MANAGEMENT
INSTITUT TEKNOLOGI BANDUNG Page 1 of 10

http://www.sbm.itb.ac.id/mba
Contents
No Description Page

1 Vision and Mission of MBA ITB ……………………………………….……………………....... 3

2 Learning Goals of MBA ITB ….………………………………………….………………….......... 3

3 Learning Goals of This Course …………………………………….………………………......... 4

4 Learning Outcomes of This Course …………………………….…………………………....... 4

5 The Course Structure …………………………………………………………………………......... 5

6 The Course Plan…………………………………………………………………………................ 5

7 Lecturer Profile ..……………………………………………………………………………….......... 9

8 Grading ……………..……………………………………………………………………………............ 9

9 Student Guidance ………………………………………………………………………………......... 10

10 References ..………………………………………………………………………………………......... 10

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1. Vision and Mission of MBA-ITB
MBA ITB has a vision and mission as follows :
Vision:
“To be A World Class Program of Master and Business Administration that Creates Ethical and
Entrepreneurial Leaders”
Mission:
 To educate and develop future leaders in business
 To develop the knowledge of business and management which is relevant and applicable for
business leaders in Indonesia and the world
 To develop sustainable education program for building human resource capacity needed for
enhancing industry competitiveness in Indonesia

2. Learning Goals and Learning Objectives of Young Professional MBA-ITB

MBA-ITB has some Learning goals as seen on Table 1.

Table 1. Learning Goals and Objectives of MBA-ITB for Young Professional and
Executive MBA
No Learning Goals Learning Objectives
1 Comprehensive Understanding and applying knowledge and tools in:
Knowledge and tools of - Technical and ethical bases: Accounting and ethics
the base and pillars of the - Managerial Pillar: people in organization, marketing, finance, operations, business economics
MBA building blocks - Strategic design pillar: business strategy and business modeling
- Business leadership pillar: leadership, negotiation and decision making
YP EMBA

2 Having entrepreneurial
leader mindset in decision
making
2.1. Analyzing information comprehensively by
considering various factors in the business
environment (internal and external)
2.2. Using Quantitative data ( Financial and non
financial)
2.3. Aligning the alternative solutions with the
company's strategic goals
2.4. Using appropriate resources to analyze and
to propose alternative solutions
2.5. Using technological and innovative aspect to
solve business problem.
2.6. Understanding rational and non rational
behavior of people in order to propose business
solution
2.1. Making Decision interactively by involving
various stakeholder and factors in the business
environment (internal and external)
2.2. Implementing effective knowledge management
to reduce the needs of field-based data collection in
order to accelerate the decision making process
2.3. Making decision by aligning the company's
strategic goals
2.4. Making effective and efficient decision in limited
resources but unlimited needs situation
2.5. Making and implementing decision using
appropriate technology and innovation
2.6. Being a decision maker who understands the
rational and non-rational behavior of stakeholders.

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 2.7. Understanding characteristic of an effective
leader who has the business acumen, risk tasking
attitude, persistency and resiliency of an
entrepreneur
2.7. Being a decision maker with the characteristic of
an effective leader who has the business acumen,
risk taking attitude, persistency and resiliency of an
entrepreneur to make and implement the decision to
meet the company's strategic goals.

3. Learning Goals of This Course

This course is provides insight and knowledge regarding . It aims at teaching and developing
the following competences to:
 Introduce students with an overview of the financial reporting systems.
 Create awareness among students of the need to understand accounting.
 Build students’ skills that Information of Accounting it can be used as an effective tool for
communication, monitoring, and resource allocation, as well as evaluating economic conditions
and making organizational decisions
 Introduce students with an overview of the managerial accounting.
 Develop the ability to analyze various costs in a company.

4. Learning Outcomes of This Course

 Understand cycle and Process of the financial reporting systems.
 Understand the function accounting.
 Understand Information of Accounting it can be used as an effective tool for communication,
monitoring, and resource allocation, as well as evaluating economic conditions and making
organizational decisions
 Understand financial reporting for different kinds of organization.
 Understand information needed for a particular situation.
 Understand interact with financial staff to support his/her role in planning and control
functions.
 Understand the managerial accounting.
 Analyze various costs in a company.
 Recognizing and understanding that accounting is the language of business which is the main
channel for communicating information about business economics. This course provides ability
to make financial statements as extensive knowledge of how accounting contributes to an
organization.

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 5. The Course Structure
Table 2. Coginitive and Knowledge Dimensions of Accounting Course (MM 5002)
Factual
Create - Generating insights about
concepts and principle
Accounting
- Generating insights about the
quality of Accounting for
Information to Decision
Making
Evalu - Evaluating accounting and
ate business performance
- Evaluating the integration of
accounting information to
communication
Analyze - Identifying relevant factors in
business environment that
influence the accounting
- Studying the effects and
relationships among factors
toward the information
accounting
Apply
Cognitive
Dimension
Under - Understanding financial
stand statements
Remem - Remembering the principal
ber and concept accounting
- Remembering accounting
processs to making financial
statement
- Remembering the financial
statements
Knowledge Dimension
Conceptual
- Creating some alternatives of
Information Accounting for
performance company
Evaluating the existing
accounting and propose some
financial statement for the
decision making alternatives
- Applying the accounting
concept in analyzing financial
statement
- Applying the information
accounting in the analysis of
decision making for user
financial statement
- Understanding the basic
concept of principal and
procedures accounting, brand
equity and brand positioning
- Understanding the concept of
financial statement
- Understanding the in
formation accounting
- Understanding financial
statement to decision making
for users
- Remembering the basic
concept of accounting
- Remembering the concept of
accountingn
- Remembering the financial
statements.
Procedural
- Creating a better integrated
concept and principal
accounting for the proposed
financial statement
Evaluating the existing
accounting process and
procedures of accounting
information as well as the
proposed ones
- Applying the principal and
procedures accounting
- Applying the principal and
procedures accounting in
evaluating communication
integration
- Remembering the procedures
accounting
- Remembering the procedures
accounting to evaluate make
financial statements
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 Understanding concepts and
principles of accounting

Understanding accounting process Know and understand the

, transactions , cost concepts and standards and guidelines for
making financial statements Financial accounting

Ability to prepare financial statements:

PSAK - Statements of financial position
Convergence - Statements of comprehensive income
IFRS - Statements of cash flow
- Note to the financial statements

Understanding financial
statements for decision
making in organizations

Figure 1. The structure of MM5002 Accounting

6. The Course Plan

Week Outcome(s) Activity(ies) Preparation Evaluation Facili
tator
Week 1  Students should be able to Session 1 (08.00-09.30) : Reading Accounting Individual AD
know what is accounting Accounting in Action in Action class
 Explain the building blocks of (Chapter 1 from the participation
accounting
book 1)
 Explain the basic accounting
equation Break
 Be able to use the accounting Session 2 (09.45-11.15): Reading Accounting Practice AD
equation  Exercises in Action Exercise Ch
 Know Financial statements
(Chapter 1 from the 1
book 1)
Week 2  Understand the accounting Session 1 (08.00-09.30) : Reading The Individual AD
information system Accounting information accounting class
system participation
 Understand the accounting information system
cycle (Chapter 3 from the
book 2)

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 Break
Session 2 (09.45-11.15): Reading The Practice AD
The accounting cycle accounting Exercise ch 3
information system
(Chapter 3 from the
book 2)

Week 3  Understand the usefulness, Session 1 (08.00-09.30) : Reading Income Individual AD

limitations an income Income Statement and statement and class
Related Information related information participation
statement.
 Prepare an income statement (Chapter 4 from the
 Understand the content and book 2)
format of the income
statement. Break
 Explain how to report items in Session 2 (09.45-11.15): Reading Income Practice AD
the income statement. Exercise statement and Exercise Ch
related information 4
(Chapter 4 from the
book 2)

Week 4  Explain the usefulness and Session 1 (08.00-09.30) : Reading Statement of Individual AD
limitations of the statement of Statement of financial financial position & class
position Statement of Cash participation
financial position.
 Identify the major Flows
classifications of the statement (chapter 5 from the
of financial position. book 2)
 Prepare a classified statement Break
of financial position using the Session 2 (09.45-11.15): Reading Statement of Practice AD
report and account formats. Exercise financial position & Exercise ch 5
Statement of cash
flows
(Chapter 5 from the
book 2)

Week 5
Mid Test
 Understanding process Session 1 (08.00-09.30) : Reading : Individual AD
management, the work of  Managerial Accounting  Managerial class
and the Business participation
management and the need for Accounting and
managerial accounting Environment Business
information, comparison of  Cost Concept Environment
financial and managerial  Cost Concept
Week 6 accounting, general cost (Chapter 1 and
classification, product costs Chapter 2 from the
versus period costs, cost book 3 )
classifications on financial Break
Statements, product cost flows
Session 2 (09.45-11.15): Students discussion Group AD
Exercise of group Presentation
presentation

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Week 7  Understanding and able to Session 1 (08.00-09.30) : Reading : Individual AD
analysis and use Cost Behavior • Cost Behavior : Analysis  Cost Behavior class
Analysis and Use participation
 Understanding the various uses and Use
 Cost-Volume-
of management accounting  Cost-Volume-Profit
Relationships Profit
information.
Relationships
 Understanding The Basics of
(Chapter 3 and
Cost-Volume-Profit (CVP)
Chapter 4 from
Analysis
the book 3)
 Understanding cost-volume
Break
relationships, Target Profit and
Break-Even Analysis Session 2 (09.45-11.15): Studentss Group AD
 Able to use The Formula Exercise discussion of group Presentation
Method, CVP Considerations in presentation
Choosing a Cost Structure,
Structuring Sales Commissions,
Sales Mix
Week 8  Distinguish Absorption and Session 1 (08.00-09.30) : Reading Chapter 5 Individual AD
Variable Costing  Absorption Costing and Chapter 6 from class
 Describes the Reconciliation of and Variable Costing the book 3 participation
Variable Costing with  Cost Allocations of
Absorption Costing Income Service Departments
 Choosing a Costing Method
 Explain the major reasons for
the need for allocating
nonmanufacturing costs Break
 Allocate costs of service
Session 2 (09.45-11.15): Students discussion Group AD
department to other operating
Exercise of group Presentation
departments/units using the
presentation
cost behavior concept
 Allocate service department
costs to operating departments
using the direct method and
the steo-down method
Week 9  Distinguish between job-order Session 1 (08.00-09.30) : Reading Chapter 8
costing and process costing and  Job Order Costing and Chapter 9 from
indentify companies that would  Process Costing the book 3
use each costing method
 Compute the total cost and
average cost per unit of a job
 Prepare schedule of costs of
goods manufactured and cost of Break
good sold
 Records the flow of materials, Session 2 (09.45-11.15): Students discussion Group AD
labor, and overhead through a Exercise of group Presentation
process costing system presentation
 Assign costs to units using the
weighted-average method
 Prepare a cost reconciliation
report
Week 10

Final Test

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7. Lecturer Profile

Name : Asep Darmansyah, M.Si.

E-mail : asep.darmansyah@sbm-itb.ac.id
Office : School of Business and Management, Bandung Institute of Technology

Asep Darmansyah is a member of Business Risks and Finance (BRF) expertise group at SBM-ITB. He
earned a bachelor’s degree in Agribusiness from Bogor Institute of Agriculture (IPB) in 1987 and master's
degree in Accounting from the University of Padjadjaran (UNPAD) in 2000. He has responsibilities to
teach in subjects such as Accounting, Financing and Invesment Analysis, Financial Statement Analysis,
both for master and undergraduate degrees.
He has been consultants to various studies and projects with state enterprises and many government
projects. Specially for Ministry of Public Work, focusing in economic analysis of transportation; for
Ministry of Social with regard to community empowerment; and Ministry of Housing and Infrastructure
in developing of Financial Management Unit; as a consultant in micro and small business development in
private consultant company. He also has experience as a trainer in various accounting and bookkeeping
training.
He has teaching experience in statistics, finance and accounting at some universities such as University
of Jember (UNEJ) and University of Padjadjaran (UNPAD). He also has experience as an internal auditor,
and preparation of financial statements for micro and small business. His research interest in accounting
information, managerial performance and financial performance. The results of his research have been
published in some reputable international journals.

8. Grading
Item Weight
Assignment 10%
Individual class participation 10%
Attendance 10%
Final Exam 35%
Mid Exam 35%
TOTAL 100%
9. Students Guidance
In order to succeed, students are advised to do the followings:
1. Allocate sufficient time for self preparation

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 2. Discuss concepts and cases with their syndicate
3. Elaborate practical cases apart from cases given
4. Have a proper notes of all lecture
5. Contribute actively in the class

10. References
1. Weygandt Jerry J.; Paul D. Kimmel; and Donald E. Kieso, 2015, Financial Accounting 3e, IFRS
Edition, John-Wiley & Sons, Inc.
2. Kieso, Donald E.; Jerry J. Weygandt, and Terry D. Warfield, 2015, Intermediate Accounting, IFRS
Edition, Volume 1, John-Wiley & Sons, Inc.
3. Garrison, Ray H; Eric W. Noreen; Peter C. Brewer; Nam Sang Cheng; Katherine C. K. Yuen, 2015.
Managerial Accounting (Second edition), Mc-Graw Hill Education.

Supporting text books:

Indonesian Institute of Accountants, the Financial Accounting Standards IFRS-Based.

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