UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

FACULTY : ECONOMICS AND BUSINESS

STUDY PROGRAM : ACCOUNTING
Document Number Distribution
Effective Date
COURSE OUTLINES
Course Title Course Code Course Group Credit Hours Semester Approval Date
INTERMEDIATE ACCOUNTING - 1 EA203122 Financial Accounting 3 CH 2 February 2, 2024
Authority/Approval The preparer of Course Outlines Course Coordinator Coordinator of Study Program
Dra. Ec. Sari Andayani, M,Aks., CMA
Dr.Tantina Haryati, SE, M.Aks
Drs..Ec.Saiful Anwar,M.Si
Nanda Wahyu Indah Kirana, SE., M.Ak
Sofie Yunida Putri, SE., M.Ak Dra. Ec. Sari Andayani, MAks, CMA Dr. Tantina Haryati, S.E., M.Aks.
Learning Outcomes (LO) Capaian Pembelajaran Lulusan (CPL)
CPL1 Memiliki sikap bertanggung jawab atas pekerjaan di bidang keahlian dengan dibekali nilai-nilai agama, moral dan etika akademik
kampus berdasarkan Pancasila dan prinsip bela negara yang ditunjukkan dengan kemampuan bekerja sama, kepekaan sosial serta
kepedulian terhadap Masyarakat dan lingkungan dengan cara menaati hukum dan disiplin dalam kehidupan bermasyarakat dan
bernegara.
CPL2 Mampu menerapkan pemikiran logis, sistematis, dan inovatif dalam pengembangan ilmu pengetahuan dan teknologi yang ditunjukkan
dengan kinerja mandiri ataupun kelompok, bermutu dan terukur sesuai dengan kaidah, tata cara dan etika ilmiah dalam menghasilkan
solusi, gagasan atau desain sesuai dengan bidang keahlian.
CPL3 Mampu secara mandiri atau di bawah supervisi menyusun, menganalis dan mengintepretasikan laporan keuangan entitas, laporan
manajemen keuangan, laporan perpajakan dan laporan lainnya dengan menerapkan prinsip akuntansi dan perpajakan sesuai dengan
standar akuntansi keuangan, Ketentuan Umum Perpajakan dan UU Perpajakan yang berlaku.
Course Outcomes (CO) CO1 Students can explain, apply, and present accounting treatment, measurement, presentation of each post/account in financial
statements, conceptual framework of financial accounting, and prepare Profit/Loss Statement, Balance Sheet, Statement of Changes
in Equity and Cash Flow Statement.
CO2 Students can compile and document financial statements and its transaction under appropriate financial accounting standards
CO3 Students can demonstrate independent performance and work in teams to solve accounting cases with full responsibility and based
on ethics and personal integrity.
Sub Course Outcome (Sub-CO)
Sub-CO1 Students understand the basics of financial reporting and accounting standards as well as thoughts on the concept of Financial
Accounting
Sub-CO2 Students understand the accounting process in detail
Sub-CO3 Students understand the contents and methods of preparing and using the profit/loss and Retained Earnings (RE) financial
statements, statements of financial position and cash flow statements
Sub-CO4 Students understand and can explain about accounting and the time value of money
Sub-CO5 Students understand and can explain the meaning of cash and the definition of receivables and sales and their classification
Sub-CO6 Students understand and can explain the meaning of inventory and its classification as well as the recording method and its valuation
method
Sub-CO7 Students understand and can explain Inventory: Additional Assessment Issues
Sub-CO8 Students understand and can explain how to own and use Fixed Assets
Sub-CO9 Students understand and explain depreciation, impairment, and depletion of assets
Sub-CO10 Students understand and can explain about intangible assetss
Sub-CO11 Students are able to understand and analyze Short-Term Liabilities, Provisions, and Contingencies
Sub-CO12 Students are able to understand and analyze Long-Term Liabilities

Correlation between LO and Sub-CO

CPL-01 CPL-02 CPL-03 Assessment Score Total Week
(%) (%) (%) (100%)
Sub-CO. 01 10 10 20 1
Sub-CO. 02 5 5 10 1
Sub-CO. 03 20 20 2
Sub-CO. 04 5 5 1
Sub-CO. 05 5 5 1
Sub-CO. 06 5 5 1
Sub-CO. 07 5 5 1
Sub-CO. 08 5 5 1
Sub-CO. 09 5 5 1
Sub-CO. 10 5 5 1
Sub-CO. 11 10 10 2
Sub-CO. 12 5 5 1
15 65 20 100 14
Course Description This course is designed to provide knowledge about the scope of the conceptual framework of financial accounting, review of the accounting
process for financial statements (contents of financial statements), cash and banks, receivables, inventories, and fixed assets.
Course Materials The primary source of course materials for the Financial Accounting-1 is the Core Curriculum recommended by Accounting Organization. That
includes accounting treatment, measurement, and presentation of each post/account in financial statements (cash and banks, receivables,
inventories, and fixed assets). The discussion covers the conceptual framework of financial accounting, Profit/Loss Statement, Balance Sheet,
Statement of Changes in Equity and Cash Flow Statement.
References Main References:
Donald E. Kieso, Jerry J. Weygandt, dan Terry D. Warfield, 2020. Intermediate Accounting, IFRS Edition, 4th, John Willey, and Sons. New York.
(KIE)
Additional References:
1. Donald E. Kieso, Jerry J. Weygandt, dan Terry D. Warfield, 2011. Intermediate Accounting, IFRS Edition (Terjemahan), John Wiley and Sons.
New York.
2. Standar Akuntansi Keuangan Per 1 Januari 2020 (PSAK)
Lecturer Sofie Yunida Putri, S.E., M.Ak
Pre-requisites (if any) Introduction to Accounting
The outcome of each Assessment Learning Method
Source of Assessment
learning stage Course Materials
Week- Indicator Criteria/Form Synchronous Asynchronous Materials Weight
(Sub-CO)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
1 Sub-CO. 1 Introduction – Syllabus, Student accuracy in • Exercise • Lecture e-learning ILMU Intermediate 3%
Students understand Team formation, Student explaining the topics /Case • Case-based http://ilmu.upnja Accounting 1
the material for one Assignment (individual and discussed Student learning tim.ac.id/ Syllabus
semester, the team) Participation
assignments, and the ✓ Development of financial Student accuracy in
grading system. reporting and accounting explaining financial
Students understand standards. reporting and KIE Ch.1-2
the basics of financial ✓ Nature of the Accounting accounting
reporting and Conceptual Framework standards as well as
accounting standards ✓ Conceptual Framework critical thinking
Development
as well as thoughts on about the concept of
the concept of Financial
Financial Accounting Accounting
(CO. 2)
 The outcome of each Assessment Learning Method Source of Assessment
learning stage Course Materials
Week- Indicator Criteria/Form Synchronous Asynchronous Materials Weight
(Sub-CO)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
2 Sub-CO. 2 ✓ Accounting Cycle Student accuracy in • Summary • Lecture e-learning ILMU KIE Ch. 3 3,5%
Students understand Process explaining detailed Paper • Case-based http://ilmu.upnja PSAK 1
the accounting ✓ Journal accounting process • Exercise learning tim.ac.id/
process in detail ✓ Post to ledger /Case
(CO. 1) ✓ Unadjusted Trial Balance • Student
✓ Adjustments Participation
✓ End-of Period
procedures for inventory
✓ Post-Closing Trial
Balance
✓ Reversing Entries
✓ Worksheets
3 Sub-CO. 3 ✓ The importance of profit Students’ accuracy • Summary • Lecture e-learning ILMU KIE Ch. 4-5 3%
Students understand and loss in explaining the Paper • Case-based http://ilmu.upnja PSAK 1-2
the contents and ✓ Tax Allocation contents and • Exercise learning tim.ac.id/
methods of preparing Interpretation methods of /Case
and using the ✓ Earnings per share preparation and the • Student
profit/loss and ✓ Form of income use of financial Participation
statement
Retained Earnings statements of
✓ Usefulness of Statement
(RE) financial of Financial Position profit/loss and
statements, ✓ Cash Flows retained earnings,
statements of financial ✓ Notes to FS statement of
position and cash flow financial position
statements and cash flow
(CO. 1) statement
4 Sub-CO. 4 ✓ Basic concept of time Student accuracy in • Summary • Lecture e-learning ILMU KIE Ch. 6 3,5%
Students understand value of money explaining Paper • Case-based http://ilmu.upnja
and can explain about ✓ Single quantity problem accounting and the • Exercise learning tim.ac.id/
accounting and the ✓ Annuity time value of money /Case
time value of money ✓ More complex situations • Student
(CO. 2) ✓ Current value Participation
measurement
 The outcome of each Assessment Learning Method Source of Assessment
learning stage Course Materials
Week- Indicator Criteria/Form Synchronous Asynchronous Materials Weight
(Sub-CO)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
5 Sub-CO. 5 ✓ Cash Student accuracy in • Summary • Lecture e-learning ILMU KIE Ch. 7 3,5%
Students understand ✓ Accounts Receivable explaining the Paper • Case-based http://ilmu.upnja PSAK 71
and can explain the ✓ Sales meaning of cash • Exercise learning tim.ac.id/ PSAK 72
meaning of cash and ✓ VAT (Value Added Tax) and the definition of /Case
the definition of ✓ Notes Receivable receivables and • Student
receivables and sales ✓ Reporting Accounts sales and their Participation
Receivable on the
and their classification classification
Balance Sheet
(CO. 1)
✓ Sales Reporting in Profit
and Loss
6 Sub-CO. 6 ✓ Inventory Classification Student accuracy in • Summary • Lecture e-learning ILMU KIE Ch. 8 3,5%
Students understand ✓ Recording method explaining Revenue Paper • Case-based http://ilmu.upnja PSAK 14
and can explain the ✓ Valuation method: FIFO cycle and • Exercise learning tim.ac.id/
meaning of inventory and Averages Cost in Expenditure Cycle /Case
and its classification as inventory • Student
well as the recording ✓ Physical inventory on the Participation
Balance Sheet
method and its
valuation method
(CO. 2)
7 Students understand Evaluation of Chapters 1-8 Student accuracy in • Quiz 1 • Quiz 1 KIE Ch. 1-8 10%
the whole concept and solving quiz PSAK 1
practice questions problems correctly PSAK 2
Chapters 1-8 PSAK 14
PSAK 71
PSAK 72
8 Mid-Term Exam 20%
9 Sub-CO. 7 ✓ Lower of Cost or Net Student accuracy in • Summary • Lecture e-learning ILMU KIE Ch. 9 3%
Students understand Realizable Value: explaining Inventory- Paper • Case-based http://ilmu.upnja PSAK 14
and can explain Relative Sales Value, related: Additional • Exercise learning tim.ac.id/
Inventory: Additional Standard Cost Special Valuation Issues /Case
Assessment Issues Problem • Student
(CO. 2) ✓ Gross Profit, Retail, etc. Participation
 The outcome of each Assessment Learning Method Source of Assessment
learning stage Course Materials
Week- Indicator Criteria/Form Synchronous Asynchronous Materials Weight
(Sub-CO)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
10 Sub-CO. 8 ✓ Acquisition of fixed Student accuracy in • Summary • Lecture e-learning ILMU KIE Ch. 10 3%
Students understand assets in explaining how to Paper • Case-based http://ilmu.upnja PSAK 16
and can explain how to ✓ Self-construction assets own and use Fixed • Exercise learning tim.ac.id/
own and use Fixed ✓ Interest fee Assets /Case
Assets ✓ Fixed asset valuation • Student
(CO. 2) ✓ Cost after acquisition Participation
✓ Disposal of fixed assets
11 Sub-CO. 9 ✓ Depreciation Student accuracy in • Summary • Lecture e-learning ILMU KIE Ch. 11 3,5%
Students understand ✓ Depletion explaining Paper • Case-based http://ilmu.upnja PSAK 16
and explain ✓ Impairment depreciation, • Exercise learning tim.ac.id/ PSAK 48
depreciation, ✓ Revaluation impairment, and /Case ISAK 17
impairment, and ✓ Presentation and depletion of assets • Student
depletion of assets analysis in financial Participation
statements
(CO. 2)
12 Sub-CO. 10 ✓ Intangible asset issues Student accuracy in • Summary • Lecture e-learning ILMU KIE Ch. 12 3,5%
Students understand ✓ Types of intangible explaining about Paper • Case-based http://ilmu.upnja PSAK 19
and can explain about assets intangible assets • Exercise learning tim.ac.id/ ISAK 14
intangible assets ✓ Impairment /Case
(CO. 2) ✓ Research & development • Student
costs Participation
✓ Presentation of intangible
assets in FS
13 Sub-CO. 11 ✓ The nature, valuation, Student accuracy in • Summary • Lecture e-learning ILMU KIE Ch. 13 3,5%
Students are able to and reporting of current explaining short- Paper • Case-based http://ilmu.upnja PSAK 57
understand and liabilities. term liabilities, • Exercise learning tim.ac.id/
analyze Short-Term ✓ The accounting for provisions, and /Case
Liabilities, Provisions, different types of contingencies • Student
and Contingencies provisions Participation
✓ The accounting for loss
(CO. 3)
and gain contingencies
 The outcome of each Assessment Learning Method Source of Assessment
learning stage Course Materials
Week- Indicator Criteria/Form Synchronous Asynchronous Materials Weight
(Sub-CO)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
14 Sub-CO. 12 ✓ The nature of bonds and Student accuracy in • Summary • Lecture e-learning ILMU KIE Ch. 14 3,5%
Students are able to the accounting for bond explaining long-term Paper • Case-based http://ilmu.upnja PSAK 71
understand and issuances liabilities • Exercise learning tim.ac.id/
analyze Long-Term ✓ The accounting for long- /Case
Liabilities term notes payable • Student
(CO. 3) ✓ The accounting for the Participation
extinguishment of non-
current liabilities
15 Students understand Evaluation of Chapters 9-14 Student accuracy in • Quiz 2 • Quiz 2 KIE Ch. 9-14 10%
the whole concept and solving quiz PSAK 14
practice questions problems correctly PSAK 16
Chapters 9-14 PSAK 19
PSAK 48
PSAK 57
PSAK 71
ISAK 14
ISAK 17
16 Final Exam 20%

Notes:
E-learning ILMU: http://ilmu.upnjatim.ac.id/
Summarized assessments:

Student Participation 10%

Summary Paper 10%
Exercise/Case 20%
Quiz 20%
Examination (Mid and Final) 40%
TOTAL 100%