FINANCIAL ACCOUNTING I (3 Credits)
Learning Outcomes:
On successful completion of this course, student will be able to: LO1 – prepare the financial reporting based on the accounting standards; LO2 – apply the time value of money concept on the accounting cases and transactions; LO3 – 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 Finan; LO4 – 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).
Topics:
- Accounting and the Time Value of Money;
- Cash and Receivables;
- Valuation of Inventories: A Cost-Basis Approach;
- Inventories: Additional Valuation Issues;
- Financial Reporting and Accounting Standards;
- Conceptual Framework for Financial Reporting;
- The Accounting Information System;
- Income Statement and Related Information;
- Statement of Financial Position and Statement of Cash Flows;
- Acquisition and Disposition of Property, Plant, and Equipment;
- Depreciation, Impairments, and Depletion;
- Intangible Assets;
- Current Liabilities, Provisions, and Contingencies;
- Non-Current Liabilities.
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