INTERMEDIATE ACCOUNTING (8 SCU)

Learning Outcomes:

Upon successful completion of this course, students are expected to be able to apply accounting standards, practices, and procedures on certain financial statement elements according to IFRS and PSAK, analyze the consequences of applying accounting standards on company financial statements, prepare company financial statements involving more complex business transactions, analyze company financial statements in regards to various business transactions, communicate financial accounting issues effectively, and discussed the ethics in the environment of financial accounting.

Topics:

This course emphasizes the application of international (IFRS) and local (PSAK) accounting standards on concepts and procedures that have been discussed in the Principles of Accounting module and analyzes accounting concepts and procedures in more complex business transactions. The ultimate objective of this module is to train students in making rational, solid, and principle-based judgments in preparing company financial statements.

Prerequisite(s): Principles of Accounting