People Innovation Excellence

INTERMEDIATE ACCOUNTING I (2/2 Credits)

Learning outcomes:

On successful completion of this course, student will be able to: Prepare Income statement and Statement of Financial Position; Apply the time value of money concept on the accounting topics; Explain the principle of recognition related assets and liabilities in accordance with Financial Accounting Standards (SAK) and International Financial Reporting Standards (IFRS); Apply the accounting concepts in measurement and presentation related to assets and liabilities in accordance with Financial Accounting Standards (SAK) and International Financial Reporting Standards (IFRS); Analysis of assets and liabilities from the financial statement

Topics:

  1. The Accounting Information System;
  2. Income Statement and Related Information;
  3. Statement of Financial Position and Statement of Cash Flows;
  4. Accounting and The Time Value of Money;
  5. Cash and Receivables;
  6. Valuation of Inventories: A cost-Basis Approach;
  7. Inventories: Additional Valuation Issues;
  8. Acquisition and Disposition of Property, Plant, and Equipment;
  9. Depreciation, Impairments, and Depletion;
  10. Intangible Assets;
  11. Current Liabilities, Provisions, and Contingencies;
  12. Non-Current Liabilities

Published at : Updated

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