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Intermediate Financial Accounting Syllabus and Curriculum Guidance

Explore the curriculum outline and teaching methodology for mastering financial accounting and analysis. Learn to apply ethical standards and make informed financial decisions. Contact Dwi Martani for further information.

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Intermediate Financial Accounting Syllabus and Curriculum Guidance

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  1. SilabusAkuntansiKeuanganMenengah

  2. Agenda

  3. KurikulumAkuntansiKeuangan Kurikulum Materi Ajar Metodologi Mengajar Dosen Sarana, Prasarana, Network

  4. KOMPETENSI AKUNTAN AkuntansiKeuangan • Mampumengidentifikasidanmencatattransaksidenganbenar • MampumenyusunLaporanKeuangansesuaiStandar • Mampumenganalisisinformasiakuntansidankeuanganuntukpengambilankeputusan • Mampumenilaidengankonsep professional judgement dalamtatananlokalmaupun global • MampumenerapkanStandarEtikaProfesi Umum MenjadiSarjanaAkuntansiprofesionaldalammenghasilkandanmenganalisisinformasikeuangandan non keuangandalammendukungpengambilankeputusan

  5. AkuntansiKeuangan

  6. KompetensiPengantarAkuntansi

  7. PengantarAkuntansidanAkuntansiKeuanganMenengah

  8. AkuntansiKeuanganMenengahdanLanjutan

  9. AkuntansiKeuangan & AnalisisLaporanKeuangan

  10. Silabus 10

  11. PengantarAkuntansi 11

  12. AkuntansiKeuanganMenengah 12

  13. AkuntansiKeuanganLanjutan 13

  14. AkuntansiKeuanganMenengah 1

  15. AkuntansiKeuanganMenengah 1

  16. AkuntansiKeuanganMenengah 2

  17. KURIKULUM AKL

  18. Kedudukan AKL AKL merupakanbagianrumpunmatakuliahAkuntansikeuangan, AKL melanjutkandarimateridalam AK1 dan AK2 Learning objective AkuntansiKeuangan Mahasiswadapatmenyusunlaporankeuanganberdasarkanstandarakuntansikeuangan yang berlakuumum di Indonesia Pengajaran AKL • Satu matakuliah AKL – 3 SKS • Duamatakuliahwajiib AKL1 = 3 SKS dan AKL2 = 2 SKS • Satu matakuliahwajib AKL 3 SKS dan matakuliahpilihan AKL2 dengan 2 atau 3 SKS. Pilihantergantungorentasilulusanbekerja di mana saatpertamabekerja.

  19. Materi AKL - 1 InvestasiEkuitas KombinasiBisnis dan RestrukturisasiEntitasSepengendali Joint Arrangement LaporanKeuanganKonsolidasi dan Tersendiri Teknik PenyusunanLaporanKeuanganKonsolidasi • Konsolidasisetelah Akuisisi • Kepemilikan 100%, kurang 100%, • Intercompany transaction – inventory, asettetap, bonds • Isue-issue terkaitkonsolidasi: perubahankepemilikan, kehilanganpengendalian Foreign Currency Derivatif dan Hedging

  20. Materi AKL - 2 Interim Reporting Segmen Reporting Partnership Restrukturisasi Transaction dalam industry khusus: • Oil and gas • Kontrakasuransi • Agriculture • Real Estate Syariah Accounting Pelaporandengan SAK ETAP dan SAK EMKM

  21. Dwi Martani - 081318227080 martani@ui.ac.id atau dwimartani@yahoo.com http://staff.blog.ui.ac.id/martani/

  22. TERIMA KASIH Dwi Martani - 081318227080 martani@ui.ac.id atau dwimartani@yahoo.com http://staff.blog.ui.ac.id/martani/

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