FINANCIAL ACCOUNTING II (4 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: 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); apply the methods of recognition, measurement, and presentation of investments based on International Financial Reporting Standards (IFRS) and Standar Akuntansi Keuangan (SAK); apply the methods of recognition, measurement, and presentation of revenue based on International Financial Reporting Standards (IFRS) and Standar Akuntansi Keuangan (SAK); apply the accounting standards for income taxes, pensions and post retirement benefits, and leases; apply the accounting standards for accounting changes and error analysis and the methods of presentation and disclosure in financial reporting; prepare the statement of cash flows.

Topics:

1. Dilutive Securities and Earnings per Share;
2. Investments;
3. Revenue Recognition;
4. Accounting for Leases;
5. Accounting Changes and Error Analysis;
6. Statement of Cash Flows;
7. Equity;
8. Dilutive Securities and Earnings per Share;
9. Investments;
10. Revenue Recognition;
11. Installment Sales;
12. Accounting for Income Taxes;
13. Accounting for Pensions and Post Retirement Benefits;
14. Accounting for Leases;
15. Accounting Changes and Error Analysis;
16. Statement of Cash Flows;
17. Presentation and Disclosure in Financial Reporting.