People Innovation Excellence


Learning Outcomes:

On successful completion of this course, student will be able to: Prepare the financial reporting based on the accounting standards; Apply the time value of money concept on the accounting cases and transactions; Apply the methods of recognition, measurement, and presentation of assets that consist of cash and receivables, inventories, property, plant and equipment, and intangible assets based on International Finance; Apply the methods of recognition, measurement, and presentation of liabilities both current and noncurrent based on International Financial Reporting Standards (IFRS) and Standar Akuntansi Keuangan (SAK).


  1. Accounting and the Time Value of Money
  2. Cash and Receivables
  3. Valuation of Inventories: A Cost-Basis Approach
  4. Inventories: Additional Valuation Issues
  5. Financial Reporting and Accounting Standards
  6. Conceptual Framework for Financial Reporting
  7. The Accounting Information System
  8. Income Statement and Related Information
  9. Statement of Financial Position and Statement of Cash Flows
  10. Acquisition and Disposition of Property, Plant, and Equipment
  11. Depreciation, Impairments, and Depletion
  12. Intangible Assets
  13. Current Liabilities, Provisions, and Contingencies
  14. Non-Current Liabilities

Published at : Updated

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