FINANCIAL ACCOUNTING II (4 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: Apply the methods of recognition, measurement, and presentation of equity and dilutive securities based on International Financial Reporting Standards (IFRS) and Standar Akuntansi Keuangan (SAK); Apply the methods of recognition, measurement, and presentation of investments based on International Financial Reporting Standards (IFRS) and Standar Akuntansi Keuangan (SAK); Apply the methods of recognition, measurement, and presentation of revenue based on International Financial Reporting Standards (IFRS) and Standar Akuntansi Keuangan (SAK); Apply the accounting standards for income taxes, pensions and post retirement benefits, and leases; Apply the accounting standards for accounting changes and error analysis and the methods of presentation and disclosure in financial reporting; Prepare the statement of cash flows.

Topics:

1. Equity
2. Dilutive Securities and Earnings per Share
3. Investments
4. Revenue Recognition
5. Installment Sales
6. Accounting for Income Taxes
7. Accounting for Pensions and Post Retirement Benefits
8. Accounting for Leases
9. Accounting Changes and Error Analysis
10. Statement of Cash Flows
11. Presentation and Disclosure in Financial Reporting
12. Dilutive Securities and Earnings per Share
13. Investments
14. Revenue Recognition
15. Accounting for Leases
16. Accounting Changes and Error Analysis
17. Statement of Cash Flows