KEMENTERIAN RISET, TEKNOLOGI DAN PENDIDIKAN TINGGI

UNIVERSITAS NEGERI YOGYAKARTA

PROGRAM STUDI AKUNTANSI S1
FAKULTAS EKONOMI
RENCANA PEMBELAJARAN SEMESTER (RPS)

Program Studi : Prodi Akuntansi S1 Jurusan Pendidikan Akuntansi

Mata Kuliah : Pengantar Akuntansi
Jumlah SKS : 4 SKS (2 Teori dan 2 Praktik)
Dosen Pengampu : Dr. Denies Priantinah, SE., M.Si, Ak, CA
Contact:
1. HP: 081578039923
2. Email tugas: denies.tugas@gmail.com
3. email official: denies_priantinah@uny.ac.id

Deskripsi Mata Kuliah : Mata kuliah ini didesain untuk memberikan pemahaman pada mahasiswa/i mengenai kerangka konseptual akuntansi keuangan,
laporan keuangan dan pos-pos aktiva lancar (current assets) dan utang lancar (current liabilities). Tujuan utama dari mata kuliah ini adalah agar mahasiswa
mengetahui dan mendalami konsep-konsep dan prinsip-prinsip yang terdapat dalam akuntansi, khususnya akuntansi keuangan, sehingga mahasiswa mampu
memahami proses akuntansi secara menyeluruh; memahami tujuan, isi, klasifikasi akun-akun laporan keuangan; dan memiliki keterampilan untuk
mengaplikasikan teori ke dalam transaksi-transaksi yang terjadi sesuai dengan konsep dan prinsip akuntansi yang ada serta berdasarkan peraturan dan standar
akuntansi yang berlaku di Indonesia. Mata ajar Akuntansi Keuangan ini bertujuan membahas pengakuan, pencatatan, penyajian dan pengungkapan dalam
laporan keuangan atas pos liabilitas jangka pendek, jangka panjang, ekuitas dan investasi, sewa, imbalan kerja, pajak penghasilan, pengakuan pendapatan. Mata
ajar ini juga akan membahas perhitungan dan pengungkapan laba per lembar saham, penyusunan laporan arus kas, analisis dan pengungkapan perubahan
akuntansi dan kesalahan pencatatan Pembahasan juga mencakup kasus-kasus etika dalam akuntansi.

1
Materi Utama:

1. BAB 1 Accounting in Action

2. BAB 2 The Recording Process

3. BAB 3 Adjusting The Account

4. BAB 4 Completing the Accounting Cycle

5. BAB 5 Accounting for Merchandising Operations

6. BAB 6 Inventories

7. BAB 7 Accounting Information Systems

8. BAB 9 Accounting for Receivables

9. BAB 10 Plant Assets, Natural Resources, and Intangible Assets

10. BAB 11 Current Liabilities and Payroll Accounting

11. BAB 12 Accounting for Partnerships

12. BAB 13 Corporations: Organization and Capital Stock Transactions

2
 13. BAB 14 Corporations: Dividends, Retained Earnings, and Income Reporting

14. BAB 15 Long-Term Liabilities

15. BAB 16 Investments

16. BAB 17 Statement of Cash Flows

Bahan Bacaan:

1. Kieso, Donald E dan Jerry Weygandt, Accounting Principles, John Wiley and Sons

2. PSAK terkait yang berlaku

TABEL RENCANA PEMBELAJARAN SEMESTER

1 2 3 6 7 9 10
Waktu
Mingg Sub Capaian Pembelajaran Bahan Kajian / Pokok
Indikator Penilaian Teknik Penilaian (Menit Referensi
u ke : (Sub Komp.) Bahasan
)
1 Accounting in Action Explain what BAB 1
accounting is.
Identify the users and
uses of accounting.
Understand why
ethics is a
fundamental business

3
1 2 3 6 7 9 10
concept.
Explain generally
accepted accounting
principles and the cost
principle.
Explain the monetary
unit assumption and
the economic entity
assumption.
State the accounting
equation, and define
its components.
Analyze the effects of
business transactions
on the accounting
equation.
Understand the four
financial statements
and how they are
prepared.
2 The Recording Process Explain what an BAB 2
account is and how it
helps in the recording
process.
Define debits and
credits and explain
their use in recording

4
1 2 3 6 7 9 10
business transactions.
Identify the basic
steps in the recording
process.
Explain what a journal
is and how it helps in
the recording process.
Explain what a ledger
is and how it helps in
the recording process.
Explain what posting
is and how it helps in
the recording process.
Prepare a trial balance
and explain its
purposes.
3 Adjusting The Account Explain the time BAB 3
period assumption.
Explain the accrual
basis of accounting.
Explain the reasons
for adjusting entries.
Identify the major
types of adjusting
entries.
Prepare adjusting
entries for deferrals.

5
1 2
4 Completing the Accounting
Cycle
5 Accounting for Merchandising
Operations
3 6 7 9 10
Prepare adjusting
entries for accruals.
Describe the nature
and purpose of an
adjusted trial balance
Prepare a worksheet. BAB 4
Explain the process of
closing the books.
Describe the content
and purpose of a post-
closing trial balance.
State the required
steps in the
accounting cycle.
Explain the
approaches to
preparing correcting
entries.
Identify the sections of
a classified balance
sheet
Identify the BAB 5
differences between
service and
merchandising
companies.
Explain the
6
1 2 3 6 7 9 10
recording of
purchases under a
perpetual inventory
system.
Explain the
recording of sales
revenues under a
perpetual inventory
system.
Explain the steps in
the accounting cycle
for a merchandising
company.
Distinguish between
a multiple-step and
a single-step income
statement.
Explain the
computation and
importance of gross
profit.

6 Inventories Describe the steps BAB 6

in determining
inventory
quantities.
Explain the

7
1 2 3 6 7 9 10
accounting for
inventories and
apply the inventory
cost flow methods.
Explain the
financial effects of
the inventory cost
flow assumptions.
Explain the lower-
of-cost-or-market
basis of accounting
for inventories.
Indicate the effects
of inventory errors
on the financial
statements.
Compute and
interpret the
inventory turnover
ratio.
7 Accounting Information Identify the basic a. BAB 7
Systems concepts of an
accounting
information system.
Describe the nature
and purpose of a
subsidiary ledger.

8
1 2
8 Accounting for Receivables
3 6 7 9 10
Explain how
companies use special
journals in
journalizing.
Indicate how
companies post a
multi-column journal
Identify the different BAB 9
types of receivables.
Explain how
companies recognize
accounts receivable.
Distinguish between
the methods and bases
companies use to
value accounts
receivable.
Describe the entries to
record the disposition
of accounts receivable.
Compute the maturity
date of and interest on
notes receivable.
Explain how
companies recognize
notes receivable.
Describe how
9
1 2
9 Plant Assets, Natural
Resources, and Intangible
Assets
3 6 7 9 10
companies value notes
receivable.
Describe the entries to
record the disposition
of notes receivable.
Explain the statement
presentation and
analysis of receivables.
Describe how the cost BAB 10
principle applies to
plant assets.
Explain the concept of
depreciation.
Compute periodic
depreciation using
different methods.
Describe the
procedure for revising
periodic depreciation.
Distinguish between
revenue and capital
expenditures, and
explain the entries for
each.
Explain how to
account for the
disposal of a plant
10
1 2 3 6 7 9 10
asset.
Compute periodic
depletion of natural
resources.
Explain the basic
issues related to
accounting for
intangible assets.
Indicate how plant
assets, natural
resources, and
intangible assets are
reported.
10 Current Liabilities and Payroll Explain a current BAB 11
Accounting liability, and identify
the major types of
current liabilities.
Describe the
accounting for notes
payable.
Explain the
accounting for other
current liabilities.
Explain the financial
statement presentation
and analysis of current
liabilities.

11
1 2 3 6 7 9 10
Describe the
accounting and
disclosure
requirements for
contingent liabilities.
Compute and record
the payroll for a pay
period.
Describe and record
employer payroll
taxes.
Discuss the objectives
of internal control for
payroll.
11 Accounting for Partnerships Identify the BAB 12
characteristics of the
partnership form of
business organization.
Explain the
accounting entries for
the formation of a
partnership.
Identify the bases for
dividing net income or
net loss.
Describe the form and
content of partnership

12
1 2
12 Corporations: Organization
and Capital Stock Transactions characteristics of a
13 Corporations: Dividends,
Retained Earnings, and
Income Reporting
3 6 7 9 10
financial statements.
Explain the effects of
the entries to record
the liquidation of a
partnership.
Identify the major BAB 13
corporation.
Differentiate between
paid-in capital and
retained earnings.
Record the issuance of
common stock.
Explain the
accounting for
treasury stock.
Differentiate preferred
stock from common
stock.
Prepare a
stockholders’ equity
section
Prepare the entries for BAB 14
cash dividends and
stock dividends.
Identify the items
reported in a retained
13
1 2 3 6 7 9 10
earnings statement.
Prepare and analyze a
comprehensive
stockholders’ equity
section.
Describe the form and
content of corporation
income statements.
Compute earnings per
share.
14 Long-Term Liabilities Explain why bonds BAB 15
are issued.
Prepare the entries for
the issuance of bonds
and interest expense.
Describe the entries
when bonds are
redeemed or
converted.
Describe the
accounting for long-
term notes payable.
Contrast the
accounting for
operating and capital
leases.
Identify the methods

14
1 2 3 6 7 9 10
for the presentation
and analysis of long-
term liabilities.
15 Investments Discuss why BAB 16
corporations invest in
debt and stock
securities.
Explain the
accounting for debt
investments.
Explain the
accounting for stock
investments.
Describe the use of
consolidated financial
statements.
Indicate how debt and
stock investments are
reported in financial
statements.
Distinguish between
short-term and long-
term investments.
16 Statement of Cash Flows Indicate the usefulness BAB 17
of the statement of
cash flows.
Distinguish among

15
1 2 3 6 7 9 10
operating, investing,
and financing
activities.
Prepare a statement of
cash flows using the
indirect method.
Analyze the statement
of cash flows.

16