Detail mata kuliah Introductory Accounting, program studi S1 Kls Internasional - Akuntansi

Detail SAP: Introductory Accounting Tahun Ajaran 2016/2017 -02


Satuan Acara Pengajaran
Mata Kuliah ECAU601104 - Introductory Accounting
Pengajar Rallyati M.Ak.
Tujuan Perkuliahan

Minggu Ke 1
Materi Introduction to Accounting and Business a. The activities and users associated with accounting b. Building blocks of accounting: ethics, principles and assumptions (IFRS, PSAK, including ETAP and EMKM) c. The Accounting Equation d. Business Transaction and the Accounting Equation e. Financial Statements
Media
Referensi WKK-Chapter 1
Aktivitas

 

Minggu Ke 2
Materi The Recording Process a. Using accounts to Record Transactions b. Journal c. Posting Journal Entries to Account d. Trial Balance
Media
Referensi WKK-Chapter 2
Aktivitas

 

Minggu Ke 3
Materi Adjusting the Accounts a. Accrual basis and adjusting entries b. Recording Adjusting Entries c. Proces of adjusted Trial Balance
Media
Referensi WKK-Chapter 3
Aktivitas

 

Minggu Ke 4
Materi Completing the Accounting Cycle a. Prepare a worksheet b. Closing Entries and Post Closing Trial Balance d. Accounting Cycle d. Classified Balance Sheet
Media
Referensi WKK-Chapter 4
Aktivitas

 

Minggu Ke 5
Materi Accounting for Merchandising Operation a. Merchandising operation and inventory systems b. Perpetual and Periodic inventory sytems c. Accounting cycle for Merchandising operation d. Worksheet for Merchandising company
Media
Referensi WKK-Chapter 5
Aktivitas

 

Minggu Ke 6
Materi Inventories a. Classifying Inventory b. Inventory Cost Flow Method c. Estimating Inventory d. Effect of Inventory Error e. Inventory Costing Method Under a Perpetual Inventory System Presentation Inventory in F/S
Media
Referensi WKK-Ch 6
Aktivitas Collaborative Learning - Case Study

 

Minggu Ke 7
Materi Accounting Information Systems a. Basic Accounting Information System b. Nature and Purpose Subsidiary Ledger c. Record transaction in special jounral Fraud, Internal Control and Cash a. Fraud and Principles of Internal Control b. Internal Control to Cash c. Control Features to Bank Accounts d. Reporting Cash
Media
Referensi 1. WKK-Chapter 7 2. WKK-Chapter 8
Aktivitas

 

Minggu Ke 8
Materi Accounting For Receivables a. Recognize Receivables b. Value Account Receivables c. Notes Receivables d. Value Notes Receivables
Media
Referensi WRD-Chapter 9
Aktivitas

 

Minggu Ke 9
Materi Plant Assets, Natural Resources and Intangible Assets a. Accounting for Plant Assets b. Accounting Methods for Depreciation c. Disposal of Plant Assets d. Exchange of Plant Assets e. Natural Resources and Intangible Assets f. Presentation Fixed and Intangible Assets in F/S
Media
Referensi WKK-Chapter 10
Aktivitas

 

Minggu Ke 10
Materi Current Liablilities a. Current Liabilities Account b. Presentation Current Liabilities in F/S Corporations: Organization and Capital Stock Transactions a. Major Characteristic of a Corporation b. Issuance Stocks c. Treasury Stock transactions d. Stockholders? Equity Section
Media
Referensi 1. WKK-Chapter 11 2. WKK-Chapter 13
Aktivitas

 

Minggu Ke 11
Materi Corporations: Dividends, Retained Earnings, and Income Reporting a. Cash Dividends b. Stock Dividends c. Retained Earnings and SHE Presentation e. Income Statements Presentation
Media
Referensi WKK-Chapter 14
Aktivitas

 

Minggu Ke 12
Materi Long Term Liabilities a. Major Characteristic of Bond b. Accounting for Bond c. Amortization Method d. Long Term Notes Payable e. Presentation of LTD
Media
Referensi WKK-Chapter 15
Aktivitas

 

Minggu Ke 13
Materi Investments a. Accounting for Debt Investments b. Accounting for Stock Investment c. Presentation Investment
Media
Referensi WKK-Chapter 16
Aktivitas

 

Minggu Ke 14
Materi Statement of Cash Flow a. Reporting Cash Flows b. Statement of Cash Flows ? Indirect and Direct Method
Media
Referensi WKK-Chapter 17
Aktivitas