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UNIVERSITAS INDONESIA

FACULTY OF ECONOMICS AND BUSINESS


DEPARTEMENT OF ACCOUNTING
UNDERGRADUATE PROGRAM

SYLLABUS
PENGANTAR AKUNTANSI 2 (INTRODUCTION TO ACCOUNTING 2)
ECAU601103
SEMESTER II 2015/2016

No Nama Pengajar Alamat E-mail


.
1 Ruddy Koesnadi - A koesnadi99@gmail.com
2 Endah Susilaningtyas B endah.afiff@dayadimensi.co.id
3 Widhi Astono - C widhiastono@yahoo.com
4 Sri Nurhayati - D sri.nsukadi@gmail.com
5 Sunardji - E sunardji@yahoo.com
6 Prodjo Sunarjanto/ prodjo123@gmail.com/
Sunan Ryan Permana - F permanasunan@gmail.com
7 Rallyati Anas -G rally222@gmail.com
8 Amir Abadi Jusuf - H amir.jusuf@rsm.aajassociates.co
m
9 Munir M. Ali/Dian Nastiti - I munirali@bus.illinois.edu/
10 Wasilah - J wasilah_abdullah@yahoo.com
11 Cut Saskia Rachman - K kikiamitra@yahoo.com
12 Dwi Astuti Rosmaningrum - L miatojknl@yahoo.com
13 Vita Silvira - M vita_natanegara@yahoo.com
14 Prodjo Sunarjanto/ prodjo123@gmail.com/
Sunan Ryan Permana - N permanasunan@gmail.com
15 Amir Abadi Jusuf - O amir.jusuf@rsm.aajassociates.co
m
16 Heru Sudarisman - P herusudarisman@gmail.com
17 Kurnia Irwansyah Rais -Q kurnia.i.rais@hotmail.com

Subject Code ECAU601103


Subject Title Introduction to Accounting 2
Credit Value 2
Level 1
Pre-requisite/ -
Co-requisite/
Exclusion
Role and This course is part of the financial accounting class which consists
Purposes of the Introduction to Accounting 1 and 2. This subject continues the
introduction to accounting concepts studied at Introduction to Accounting
1. This course discusses the use and preparation of financial statement,
accounting techniques, and procedures introduced at Introduction to
Accounting 1. This course will presents the detail in short-term and long-
term liabilities, equity, accounting for Corporation and Partnership, and
the Statement of Cash Flows.
Subject Upon completion of the subject, student will be able to:
Learning a) Understand the accounting concepts and the use of financial
Outcomes statements. (T1)
b) Understand how to prepare statement of equity changes and
statement of cash flows. (T1)
c) Understand the accounting concept, principles, procedures, and
techniques for: (T1)
1. Liabilities: short-term and long-term liabilities (bonds)
2. Equity: paid-in-capital, additional paid-in-capital, retained
earnings, dividends, and treasury stocks
3. Partnerships
4. Corporations
5. Investment in stocks and bonds
Subject
Synopsis/ Sessi Topic LO Required
Indicative on Reading
Syllabus 1 Current Liablilities and Payroll c WRD Ch 11
Current Liabilities
Payroll and Payroll Taxes
Accounting Systems for Payroll
and Payroll Taxes
Employee Fringe Benefits
Provision and Contingent
Liabilities
Presentation and Analysis
2 Accounting for Partnerships c, a WRD Ch 12
and Limited Liability
Partnerships (LLP)
Proprietorships, Partnerships,
CV and Firms
Forming Partnerships and
Dividing Income
Partner Admission and
Withdrawal
Liquidating Partnerships
Statement of Partnership
Equity
Presentation and Analysis
3 Corporations: Organization, c WRD Ch 13
Capital Stock Transactions,
and Dividends
Nature of a Corporation
Stockholders Equity
Paid In Capital From Issuing
Stock
Treasury Stock transactions
4 Corporations: Organization, C, b WRD Ch 13 and
Capital Stock Transactions, 14
and Dividends
Accounting for Dividend
Stock splits
Reporting Stockholders Equity
and Statement of
Stockholders Equity
Earnings Per Share
Presentation and Analysis
5 Investment in Stock c WRD Ch 14
Short term Investment in
Stock
Long term Investment in Stock
Sale of Investment in Stock
Business Combination
Presentation and Analysis
MIDTERM EXAM
6 Bonds Payable c WRD Ch 15
Financing Corporations
Nature of Bond Payable
The Present Value Concept
Accounting for Bonds Payable
Effective Interest Rate Method
of Amortization
Payment and Redemption of
Bonds Payable
Presentation and Analysis
7 Investment in Bonds c WRD Ch 15
Nature of Investment in Bond
Accounting for Debt
Investment
Valuing and Reporting
Investment
Presentation and Analysis
8 Statement of Cash Flow b WRD Ch 16
Reporting Cash Flows
Statement of Cash Flows
Indirect Method
9 Statement of Cash Flow b WRD Ch 16
Statement of Cash Flows
Direct Method
Presentation and Analysis
10 Financial Statement Analysis a WRD Ch 17
Basic Analytical Procedure
Liquidity Analysis
Activity Analysis
Solvency Analysis
Profitability Analysis
Corporate Annual Reports
FINAL EXAM
Submission of group assignment

Teaching/Learn 1. Active Lecturing (All Sessions)


ing 2. Project based learning (Final Assignment)
Methodology
Assessment Specific Assessment % Intended
Method in Methods/Tasks Weight Learning
ing Outcomes to be
Alignment with Assessed
Intended a b c
Learning Continuous Assessment 100%
Outcomes
GROUP 10%
Group Assignment (10%)
INDIVIDUAL 90%
Mid Term Exam (35%) 10 20 70
% % %
Final Exam (35%) 20 40 40
% % %
Participation in Class
Discussion (10%)
Tutorial/Home
work/Quizzes (10%)
Student Study
Effort Expected Class Contacts
Lectures 20 Hours
Laboratory Practice 5 Hours
Other student study effort 20 Hours
Tutorial 20 Hours
Preparation for project/assignment/tests 5 Hours

Reading List Required Readings:


and References 1. Warren, Reeve, Duchac, Novris Suhardianto, Devi Sulistyo Kalanjati,
Amir Abadi Jusuf dan Chaerul D. Djakman, Principles of Accounting-
Indonesia Adaptation South-Western Publishing, 2014 (WRD)
2. Bahan-bahan lab manual Pengantar Akuntansi 1
3. Ikatan Akuntan Indonesia, Pernyataan Standar Akuntansi Keuangan,
Ikatan Akuntan Indonesia, 2014.
4. Kode Etik Ikatan Akuntan Indonesia.

Supplementary Readings:
1. Weygandt, Kimmel, Kieso, Financial Accounting, IFRS Edition, 2 nd
edition, John Wiley & Sons, 2013
2. Firdaus A. Dunia, Ikhtisar Lengkap Pengantar Akuntansi edisi 4,
Lembaga Penerbit UI, 2013.
3. Soemarso S.R. Akuntansi Suatu Pengantar, edisi 5, Salemba Empat,
2004.