UNIVERSITAS INDONESIA FAKULTAS EKONOMI & BISNIS DEPARTEMEN AKUNTANS! PROGRAM STUDI AKUNTANSI S-1 EKONOM! DAN BISNIS SILABUS AKUNTANSI ORGANISAS! NIRLABA ECAU606102 ODD SEMESTER 2017/2018 No. Lecturers = E-mail a Dodik Siswantoro/Miranti K.D Kidod25@yahoo.com / miranti_k_dewi@yahoo.com Subject Code | ECAU606102 Subject Tite | Nonprofit Organization Accounting Credit Value Level 3 Pre-requisite/ | Public Sector Accounting Co-requisite/ Exclusion / Role and ‘This subject provides students with an understanding of the characteristics of Purposes a nonprofit accounting included concepts, principles and accounting practices. This subject also covers case study in nonprofit organization analysis based on related theory. The discussion topic is limited to accounting, report and accountability. The difference from profit sector is also discussed in each topic. Subject _| Upon completion of the subject, student will be able to eae | Learning 1. Understand the characteristics of nonprofit accounting specifically and the Outcomes comparison with profit sector. 2. Understand management accounting for nonprofit sector. 3. Understand in reporting the financial statement of nonprofit sector. 4, Have skills for accounting practices in nonprofit organization 5. Have information on practice and nonprofit development generally.Communication Skills 6. Communicate clearly and concisely in writing business/academic report. 7. Communicate clearly and concisely in presentation and discussion. Subject Synopsis/ Indicative Syllabus Week Topic Lo Materials # 1 | Introduction: Characteristics of | 1,5 AY Ch2 nonprofit organization Jzchi is chi 2 | Regulation 15,7 |WRCh1 Overview of IPSAS, SAK 45, SAK Ls ch 2,3 Zakat, UU Yayasan, DN Ch2 UU Yayasan _| Case study: New England Trust PSAK 45, PSAK 109 3. | Nonprofit financial reporting 3,7 AY Ch3 Statement of Financial Position, WR Ch 2 Activity statement, Cash flow cin : | statement fare Case study: Boise Park Health Care DN Ch7 _| Foundation 4 | Financial accounting IZ Ch6, 12 Nonprofit accounting cycle WR Ch 3,4,5 LS Ch 5,6,7 Case study: National Association of DN Ch6 Accountants PSAK 45 5 | Analysis of financial statement [34,7 | AY Ch4 Financial statement analysis JZCh7 PN Ch8 Case study: Gotham Meals on WR Ch 11 Wheels a 6 | Management accounting 27 AY Ch7 Relevant price LS Ch 8-9 WR Ch7 Case study: Harlan Foundation 7 | Budget 27 AY Ch 10, Budget preparation JZCh8-11 LS Ch 12 Case study: Moray Junior High PN Ch9 School : 8 | Result measurement 27 AY Ch i2 Basis and result measurement az 1s__] Case study: Barrington High School a 9 | Performance report 27 AY Ch 13, Technical aspect and management WR Ch 11 control report Case study: Huntington Beach E 10 | Operation analysis and program | 2,7 AY Chis evaluation LS Ch 13,16 Differences and benefits of WR Ch 11 operation analysis and program evaluation Case study: Timilty Middle Schoo! ie 11 | Zakat accounting 45,7 | DS System and zakat organization PSAK 109 report Thesis: Offi 12 | Party accot 457 | | Reporting aspect of party UU Partai Politik Thesis: Wildan 13 | Tax on nonprofit sector 46,7 | PNChil Taxation for foundation and Modul nonprofit organization |__| Paper: Young et. al 1995 14 | Case study presentation 6,7 Case tudy Group presentation Teaching/Lear | Lectures cover core principles and concepts of the subject syllabus. To ning enhance students’ understanding of relevant concepts through various Methodology | kinds of student's centered activities, including case studies, presentation and discussion. | Assessment Specific assessment ‘% weighting | Intended learning outcomes to be Method in ‘method/tasks accessed (Please tick as ; appropriate) = Alignment with 1 [2 [3 [4 [5 [6/7 Intended Continuous Assessment Se Learning GROUP ieee Es Outcomes Group presentation (before viv and after mid) (30%) Group presentation L- viv Group presentation ae viv | Group presentation viv Group presentation viv GaTAS 7