People Innovation Excellence
 

FINANCIAL ACCOUNTING I (4 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: Apply the time value of money concept on the accounting cases and transactions; Apply the methods of recognition, measurement, and presentation of assets that consist of cash and receivables, inventories, property, plant and equipment, and intangible assets based on International Finan; Apply  the methods of recognition, measurement, and presentation of liabilities both current and noncurrent based on International Financial Reporting Standards (IFRS) and Standar Akuntansi Keuangan (SAK); Apply the methods of recognition, measurement, and presentation of equity and dilutive securities based on International Financial Reporting Standards (IFRS) and Standar Akuntansi Keuangan (SAK); Calculate companies’ earnings per share both basic and diluted earnings per share.

Topics:

  1. Accounting and the Time Value of Money;
  2. Cash and Receivables;
  3. Valuation of Inventories: A Cost-Basis Approach;
  4. Inventories: Additional Valuation Issues;
  5. Acquisition and Disposition of Property, Plant, and Equipment;
  6. Depreciation, Impairments, and Depletion;
  7. Intangible Assets;
  8. Current Liabilities, Provisions, and Contingencies;
  9. Non-Current Liabilities;
  10. Equity;
  11. Dilutive Securities and Earnings per Share.

Published at : Updated

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