Advanced Accounting II

Learning Outcomes

Upon completion of this course, students are expected to be able to analyze accounting problems and construct proficiency in financial statement analysis through various techniques and accounting standards; demonstrate knowledge of advance consolidation method; demonstrate an awareness of relevant accounting practice issues such as audit ethics, accountability and transparency and CSR; demonstrate other issue in Indonesia Accounting.

Topics

This course is the final course of financial accounting for accounting students. In this course students learn about current issues in accounting, both national and international. Some important materials will be IFRS based, others will be developed by the school of accounting. The topics included in this course are: consolidated financial statements for foreign subsidiaries, consolidated financial statements for indirect ownership interest, accounting for investment in associates, interest in joint ventures, segment reporting, accounting for financial institution, accounting for Islamic banking and accounting for Indonesia cooperatives.

Prerequisite : AC318 – Financial Accounting I