Intermediate Accounting II (4 Credits)

Learning Outcomes:

Apply the concepts, measurement & presentation for non-current liabilities, equity and dilutive securities and earnings per share (EPS) and investment; Apply the accounting concepts in recognition, measurement, and presentation for revenue; Explain the principle of recognition, measurement and presentation related income tax, pension and leasing accordance with Financial Accounting Standards (SAK) and International Financial Reporting Standards (IFRS); Apply the techniques in analyse of financial statement changes and error accordance with Financial Accounting Standards (SAK) and International Financial Reporting Standards (IFRS); Prepare the financial statements, interim financial reports and disclosure in financial statements accordance with Financial Accounting Standards (SAK) and International Financial Reporting Standards (IFRS).

Topics:

1. Non-Current Liabilities
2. Equity
3. Dilutive Securities and Earnings per Share
4. Investments
5. Recognizing Revenues
6. Accounting for Income Taxes
7. Accounting for Pensions and Post-Retirement Benefits
8. Accounting for Leases
9. Reporting Accounting Changes and Error Analysis
10. Presentation and Disclosure in Financial Reporting