Syllabus. EKA 2041 Accounting Principles II. Study Program: Bachelor Degree in Accounting Economics and Business Faculty

Transcription

1 Syllabus EKA 2041 Accounting Principles II Study Program: Bachelor Degree in Accounting Economics and Business Faculty Institut Keuangan Perbankan dan Informatika Asia Perbanas Jalan Perbanas, Karet Kuningan, Setiabudi, Jakarta 12940, Indonesia Telp , , , , Fax , Website:

2 S Y L L A B U S I. COURSE CODE / CREDITS : EKA 2041 II. COURSE : Accounting Principles I III. STUDY PROGRAM : Bachelor Degree in Accounting IV. DESCRIPTION AND OBJECTIVES : proceed accounting data for service and trade company, started from the transaction process, general journal, ledger, balance sheet before adjusment, adjustment journal, balance sheet after adjustment. They are also expected to be able to compose financial statement of service and trade company, make closing journal, balance sheet after closing and reversed journal. V. COURSE PREREQUISITE : Accounting Principles I EKA 2041 Accounting Principles I S1 Accounting Page 1 of 6

3 . HAND BOOK AND REFFERENCE : 1. Hand Book: Principles of Accounting Indonesia Adaptation, James M. Reeve, Carl S. Warren, Jonathan E. Duchac dkk, Jakarta:Salemba Empat 2. Other Refference : a. Standar Akuntansi Keuangan, Ikatan Akuntan Indonesia 2. Financial Accounting, IFRS Edition Jerry J. Weygant, Paul D. Kimmel, Donald E. Kieso May 2010 I. LEARNING METHODS: Lectures, class discussion, study cases, exercises. II. LEARNING MEDIA : Whiteboard, Microphone, LCD Projector, Netbook. IX. ATTENDANCE : Students attendance must be 80%, otherwise they are not permitted to join final test X. GRADING PRACTICES: 1. Mid Term Test 35% 2. Class Participation, Presentation, quiz 30% 3. Final Test 35% EKA 2041 Accounting Principles I S1 Accounting Page 2 of 6

4 XI. GRADING: = A (Excellent) = B (Very Good) = C (Good) = D (Poor) = E (Failed) EKA 2041 Accounting Principles I S1 Accounting Page 3 of 6

5 XII. Course Details and Schedule MEETING TOPICS OUTCOME REFERENCES CHAPTER 1 Introduction to Accounting and Business Students are able to explain types of business, types of entities, role of ethics in business, role of accounting in business, Accountant Profession, Accounting Principles. Students are also expected to be able to identify transaction and arrange it in accounting equation. I 2 Analyzing Transactions Students are expected to explain normal balance account, journal of system pairwise, use account to record transaction in journal. 3 Analyzing Transactions Students are expected to post journal into ledger, arrange balance sheet before adjustment. 4 The Adjusting Process explain and record the adjusting entries. II II III 5 Completing the Accounting Cycle Students are expected to arrange 10 columns work sheet,. Students are also expected to make financial statement, income statement, Balance sheet. IV EKA 2041 Accounting Principles I S1 Accounting Page 4 of 6

6 6 Completing the Accounting Cycle explain the relationships of financial statements. IV 7 Completing the Accounting Cycle make closing journal, balance sheet after closing, and inverting journal. IV 8 MID TERM TEST 9 Accounting for Merchandising Businesses a. Nature of Merchandising Businesses Financial Statements for a Merchandising Business differenciate the characteristics of service business and merchadising business. They are also expected to be able to arrange the financial statement, direct and indirect income statement. 10 Merchandising Transactions analyse the transaction and make merchandising journal that covers Selling, purchasing, airway bill, valueadded tax, merchandise discounting perpetual method. 11 The Adjusting and Closing Process make paragraph journal adjustment and make EKA 2041 Accounting Principles I S1 Accounting Page 5 of 6

7 10 cloumns worksheet. 12 The Adjusting and Closing Process Students are able to make financial statement, closing journal, closing balance sheet, and inverting journal. 13 The Periodic Inventory System explain the periodic inventory system, calculate the cost of good sold, make general journal by using periodic inventory system 14 The Periodic Inventory System make adjusting journal, make 10 columns worksheet, closing journal, adjusting journal make financial statement, closing balance sheet and inverting journal. 15 FINAL TEST Prepared By : Approved : Agreed by : Inung Wijayanti SE., Ak., MM Lecturer Atik Djajanti SE., Ak., M.Ak Head Study Program of Accounting Dr. Wiwiek Prihandini., Ak., MM Dean of Economics and Business Faculty EKA 2041 Accounting Principles I S1 Accounting Page 6 of 6