People Innovation Excellence
 

PRINCIPLES OF ACCOUNTING (6 SCU)

Learning outcomes:

This module emphasizes the understanding of the role of accounting in business transaction and role of accounting professions in business society. Upon completion of this module, students are expected to be able to define the basic accounting concepts; explain the basic accounting concepts in different business transactions; explain the accounting procedures based on Indonesian and international accounting standards (PSAK and IFRS); apply the accounting procedures in different business transactions; prepare company major financial statements in a simple business situation; explain the roles of accounting professionals in business society.

Topics:

This course introduces the role of accounting in business transactions and role of accounting professions in business society. This course also provides a foundation for other financial accounting courses. Topics covered in this course include accounting conceptual frameworks, accounting cycles, accounting equations, basic accounting concepts (assets, liabilities, equities, income, and expenses), identifying, recording, and reporting business financial transactions to prepare company financial statements (financial position statements, income statements, cash flow statements, statements of changes in equity).


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