People Innovation Excellence
 

INTRODUCTION TO ACCOUNTING II (4 Credits)

Learning Outcomes:

On successful completion of this course, students will be able to: Explain the accounting methods in recording and measuring the liabilities and equity in accordance with Financial Accounting Standards (SAK) and International Financial Reporting Standards (IFRS); Explain the accounting methods in recording and measuring the investments in accordance with Financial Accounting Standards (SAK) and International Financial Reporting Standards (IFRS); Prepare standard financial reports such as statement of profit or loss, statement of financial position, and statement of cash flows; Analyze company’s financial statement.

Topics:

  1. Liabilities;
  2. Accounting for Partnerships;
  3. Corporations;
  4. Investments;
  5. Financial Reporting and Accounting Standards;
  6. Conceptual Framework for Financial Reporting;
  7. Income Statement and Related Information;
  8. Statement of Financial Position;
  9. Statement of Cash Flows;
  10. Financial Statement Analysis.

 


Published at : Updated

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