Intermediate Accounting I (4 Credits)

Learning Outcomes:

Apply the concepts, principles of financial reporting, accounting information system, 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 techniques 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, Cash and Receivables
5. Inventories: A cost-Basis Approach and Additional Valuation Issues
6. Acquisition and Disposition of Property, Plant, and Equipment
7. Depreciation, Impairments, and Depletion
8. Intangible Assets
9. Current Liabilities, Provisions, and Contingencies.