jurusan akuntansi - accounting...

COURSE OUTLINEACCOUNTING DEPARTMENT

FACULTY OF ECONOMICS AND BUSINESS, UNIVERSITAS BRAWIJAYA

COURSE CODE COURSE GROUP CREDITS SEMESTER REVISED

Advanced Financial Accounting 1 EKA1303 Financial Accounting

T = 3 P = 1 First / Second

AUTHORIZATIONCourse Outline

DeveloperCoordinator Head of Study Program

(Signature) (Signature) (Signature)Learning Outcome

Study Program

Learning Outcome of Undergraduate Program of KKNI based Accounting consists of:

ATTITUDE1. Working together and having social sensitivity and care for the community and the environment (S7);2. Internalizing academic values, norms and ethics (S9)3. Showing responsibility for work in the field of expertise independently (S10)

GENERAL SKILL1. Capable of applying logical, critical, systematic, and innovative thinking in the context of the development or

implementation of science and technology that takes into account and applies the value of humanities (KU 1)2. Capable of showing independent, quality and measurable performance (KU 2)3. Capable of presenting information and expressing ideas clearly, both verbally and in writing, to stakeholders (KU6)4. Capable of combining technical competence and professional expertise to complete work assignments (KU 10)5. Capable of presenting information and expressing ideas clearly, both verbally and in writing, to stakeholders (KU 11)

COURSE MASTERYMastering theoretical concepts in depth about (PP 2)a. Accounting for partnershipb. Accounting for head office and branch offices

c. Segment report preparationd. Accounting for non-profit entitiese. Accounting for foreign currenciesf. Accounting for associated companiesg. Accounting for joint arrangementsh. Accounting for investment propertyi. Accounting for oil and gas companiesj. Accounting for real estatek. Accounting for financial instruments

SPECIAL SKILLIndependently preparing, analyzing, and interpreting the financial statements of a separate entity by applying accounting principles to transactions in accordance with general financial accounting standards, sharia financial accounting standards, government accounting standards and applicable ETAP financial accounting standards (KK 4)

CourseFinal Competence (KA)Capable of applying accounting for special cases, including accounting for partnerships, headquarters and branch offices, segment reports, accounting for non-profit entities, financial instruments, associated companies, joint arrangements, investment property, real estate, and accounting for oil companies and gas. (PP2, KK4, C3, A3)

Sub Competence (SK)1. Capable of applying accounting concepts for partnership (PP2, KK4, C3, A3)2. Capable of applying accounting concepts for branch operations (PP2, KK4, C3, A3)3. Capable of applying the concept of preparing segment and interim reports (PP2, KK4, C3, A3)4. Capable of applying accounting concepts for non-profit entities (PP2, KK4, C3, A3)5. Capable of applying accounting concepts to financial instruments (PP2, KK4, C3, A3)6. Capable of applying accounting concepts for associated companies (PP2, KK4, C3, A3)7. Capable of applying accounting concepts to joint arrangements (PP2, KK4, C3, A3)8. Capable of applying accounting concepts for investment properties (PP2, KK4, C3, A3)9. Capable of applying accounting concepts for oil and gas companies (PP2, KK4, C3, A3)10. Capable of applying accounting concepts to real estate (PP2, KK4, C3, A3)

Competence Map

Course Description

This course is designed to provide insight and knowledge to students regarding special cases in accounting consisting of accounting concepts, financial reporting, applicable financial accounting standards, types of business transactions and documentation methods. Specific cases cover accounting for fellowship at the time of formation, distribution of profit and loss, and dissolution, accounting for headquarters and branch offices, preparation of segment and interim reports, accounting for associations, accounting for joint arrangements, accounting for instruments finance, accounting for non-profit entities, accounting for property accounting, accounting for real estate, and accounting for oil and gas companies. After taking this course, students are expected to have competence in applying accounting concepts to the specific topics above.

Reference Main:1. Baker, R. E., Christensen, T. E., Cottrell, D. M., Rais, K. I., Astono, W., & Wulandari, E. R. (2016). Indonesian Perspective:

Advanced Financial Accounting, 2nd Edition, Book 1, Salemba Publishing (Baker 1).2. Baker, R. E., Christensen, T. E., Cottrell, D. M., Rais, K. I., Astono, W., & Wulandari, E. R. (2016). Indonesian Perspective:

Advanced Financial Accounting, 2nd Edition, Book 2, Salemba Publishing (Baker 2).

Supplementary:Materials from Dwi Martani’s blog

Honesty Commitmentand Academic

Ethics

Considering the very important factors of ethics and honesty in the accountant profession in carrying out their professional work, it is necessary for students to always internalize the values of honesty and ethics while taking courses in Advanced Financial Accounting courses 1. Therefore, all kinds of violations thereof such as cheating, plagiarism, collusion, imitation, inappropriate use of information technology tools, and other unethical behavior are not tolerated in this course. If a student conducts the forms of action as previously mentioned, then the student will be course to disciplinary sanctions as follows:

a. Minor violations (plagiarism & impersonation while working on assignments): no valuation of each type of assignment is suspected of violating commitments

b. Severe violations (cheating, collusion, and the use of information technology tools that are not appropriate in carrying out summative tests): thwarting the completion of related courses.Therefore, to avoid students from various kinds of sanctions for violations, students are strongly encouraged to pay close attention to every regulation issued by Brawijaya University, the Faculty of Economics and Business, as well as the Department of Accounting. (S9, S10)

Learning Media

Software: - Hardware: -

Team Teaching Head: Yeney Widya P., DBA., Ak., CA.Members:

1. Grace Widijoko, MSA., Ak., CA.2. Wiwik Hidajah Ekowati, MSi., Ak.

Prerequisite Course

Intermediate Financial Accounting 3 (Completed)

Week CP-MKLearning Materials

Learning Methods/Strategies (Estimated Time)

Assessment

Indicator FormPercen

tage1 Sub Competence: Capable of applying

accounting concepts to partnership Accounting concepts for partnership:

Lecture: Lecturer provides

introduction to lecture

Explanation clarity (KU1, KU2, C1, C2)

Verbal quiz (short answer test)

2 %

(PP2, KK4, C3, A3):1. Capable of explaining the

nature of a partnership entity2. Capable of applying

accounting for partnership formation

3. Capable of applying the concept of allocating profit or loss to allies

4. Capable of preparing partnership financial statements

5. Capable of applying the concept of calculating membership changes in partnership

1. Nature of corporate entities

2. Formation of partnership

3. Partnership operational activities

4. Allocation of profits or losses to allies

5. Partnership financial statements

(Baker 2 Ch. 15, PSAK 12)

rules, content, lecture methods, and evaluation of learning outcomes (60 minutes)

Lecturer delivers an initial explanation about the learning material of the first meeting (30 minutes).

Lecturer delivers questions to students to explain back to the 1st meeting material (60 minutes)

Quiz assessment rubrics

2

Sub Competence: Capable of applying accounting concepts to partnership (PP2, KK4, C3, A3):

1. Capable of explaining the general picture of the liquidation of community

2. Capable of applying the concept of liquidation of lump sum

3. Capable of applying the concept of gradual liquidation

Accounting concepts for partnership:1. Liquidation the

partnership2. Liquidation of

lumsum3. Gradual

liquidation(Baker 2 Ch. 16, PSAK 12)

Lecture: Lecturer delivers an

initial explanation about the learning material of the first meeting (60 minutes).

Lecturer delivers questions to students to re-explain the 2nd meeting material (90 minutes)


Verbal quiz (short answer test)

Structured tasks searching for business transaction documentation

Presentation assessment rubrics

Assessment rubrics forgroup assignment

3 %

3Sub Competence:Capable of applying accounting concepts to branch operations (PP2, KK4, C3, A3):

1. Capable of explaining the difference between sales agents and branches

2. Capable of explaining the concepts of accounting systems and accounting entities

3. Capable of applying accounting concepts for sales agents

4. Capable of applying accounting concepts to branch operations

Accounting concepts for branch operations:1. Sales agents

and branches2. Accounting

systems and accounting entities

3. Accounting for sales agents

4. Accounting for branch operations

(Baker 2 Ch. 17)

Cooperative Learning: Lecturer starts the

lecture by delivering an introduction about learning material (60 minutes).

Students independently work on simple cases (S10) (45 minutes).

Lecturer clarifies the answers of the given cases (45 minutes)


Calculation accuracy (KU1, KU2, C1, C2)

Ability to be responsible for their own work (S9 & S10: A3)

Assessment rubrics for question and case

5 %

4 Sub competence:Capable of applying the concepts of segment and interim reporting (PP2, KK4, C3, A3):1. Capable of explaining reporting

concepts for segments2. Capable of explaining the

accounting issues of segment reporting

3. Capable of explaining information about operating segments

4. Capable of explaining how to identify segments

5. Capable of explaining the concept of interim financial reporting

6. Capable of preparing interim financial statements

7. Capable of explaining accounting problems related to segment and

Accounting concepts for segment and interim reporting:1. Reporting for

segments2. Reporting for

segment accounting issues

3. Information about operating segments

4. Segment identification

5. Interim financial reporting

6. Interim




•Lecturer clarifies the answers of the given cases (45 minutes)





3 %

interim reporting8. Capable of explaining the concept

of reporting standards for interim statements of comprehensive income

9. Capable of explaining the concept of accounting changes in the interim period

10. Capable of preparing segment and interim financial statements

financial report format

7. Accounting problems

8. Reporting standards for comprehensive interim income statements

9. Changes in accounting in the interim period


5 Sub competence: Capable of applying accounting concepts to non-profit organizations (PP2, KK4, C3, A3):1. Capable of explaining the type of

nonprofit organization2. Capable of explaining the concept

of financial reporting for non-profit organizations

3. Capable of explaining the difference between accounting reporting for business organizations and nonprofit organizations

4. Capable of preparing financial statements of non-profit organizations

Accounting concepts for nonprofits:1. Types of non-

profit organizations

2. Financial statements of non-profit organizations

(PSAK 45)









2 %

6 Sub competence: Capable of applying accounting concepts for foreign currency transactions and financial instruments (PP2, KK4, C3, A3):1. Capable of explaining accounting

Accounting concepts for foreign currency transactions and financial


lecture by delivering an introduction about learning material (60


Calculation


2 %

problems related to foreign currency transactions and financial instruments

2. Capable of explaining the concept of foreign exchange rates

3. Capable of explaining the concept of foreign currency transactions

4. Capable of explaining the concept of managing international currency risk with financial instruments for foreign currency forward rates

instruments:1. Foreign

exchange rates2. Foreign

currency transactions

3. Financial instruments for foreign currency forward rates


minutes). Students independently

work on simple cases (S10) (45 minutes).


accuracy (KU1, KU2, C1, C2)


7 Sub Competence: Capable of applying the concept of financial statements of foreign entities (PP2, KK4, C3, A3):1. Capable of explaining differences

in accounting principles2. Capable of explaining the concept

of determining a functional currency

3. Capable of explaining the concept of functional currency financial statements

4. Capable of explaining the concept of measuring back to bookkeeping into functional currency

5. Capable of explaining foreign investments and subsidiaries that are not consolidated

6. Capable of explaining the concept of hedging on net investment in overseas subsidiaries

7. Capable of explaining the concept of disclosure requirements

8. Capable of preparing financial

The concept of financial statements of foreign entities:1. Determination

of functional currency

2. Financial statements of functional currencies

3. Measurement of repeated bookkeeping into functional currency

4. Non-consolidated foreign investments and subsidiaries

5. Hedging of net investment in









5 %

statements of foreign entities overseas subsidiarie

6. Disclosure requirements


8 SK 2.1; SK 2.2; SK 2.3 MIDTERM EXAM

SUMMATIVE TEST Answer Completion (KU 1, KU 2: C2 & C3)

Answer accuracy (KU 1, KU 2: C2 & C3)


25 %

9 Sub Competence:Capable of applying accounting concepts for investment in associated companies (PP2, KK4, C3, A3):1. Capable of explaining the concept

of investment with the equity method

2. Capable of applying the concept of investment presentation in associated companies in the financial statements

3. Capable of applying the concept of investment disclosure in associated companies

Accounting concepts for investment in associated companies:1. Investments

with the equity method

2. Presentation of investments in associated companies

3. Disclosure of investments in associated companies

(PSAK 15)









Quiz assessment rubrics

3 %

10 Sub Competence:Capable of applying accounting

Accounting concepts for joint


Explanation clarity

Assessment rubrics for

5 %

concepts for joint arrangements and joint ventures (PP2, KK4, C3, A3):1. Capable of explaining the concept

of joint accounting2. Capable of explaining the concept

of joint venture accounting

arrangements and joint ventures:1. Purpose and

scope2. Definition3. Types and

classifications4. Financial

statements of related parties

5. Accounting for sales or contributions to joint arrangements

6. Accounting for the purchase of assets from joint arrangements

7. Disclosure

(PSAK 66 and 67)




(KU1, KU2, C1, C2)



question and case

Assessment rubrics for peer assignment

11 Sub Competence: Capable of applying accounting concepts for investment properties (PP2, KK4, C3, A3):1. Capable of explaining the concept

of scope and definition of accounting property

2. Capable of explaining the concept of investment property classification

3. Capable of explaining the concept of recognition and measurement of investment property

Accounting concepts for investment property:1. Scope and

definition2. Classification3. Recognition

and measurement

4. Acquisition and disposal

5. Disclosure










Assessment rubrics for group assignment

5%

4. Capable of explaining the concept of acquisition and disposal of investment propertyCapable of explaining the concept of disclosure of investment property

(PSAK 13)

12 Sub Competence: Capable of applying accounting concepts for real estate development activities (PP2, KK4, C3, A3):

1. Capable of explaining in general terms about real estate development activities

2. Capable of explaining the concept of revenue recognition for real estate activities using the accrual method

3. Capable of explaining the concept of revenue recognition if the accrual method is not met

Accounting concepts for real estate activities:1. Real estate

development activities

2. Recognition of income using the accrual method

3. Recognition of income if the accrual method is not met

(PSAK 44)











3 %

13 Sub Competence: Capable of applying accounting concepts to financial instruments (PP2, KK4, C3, A3):1. Capable of explaining accounting

concepts for the presentation of financial instruments

2. Capable of explaining accounting concepts for the recognition and measurement of financial instruments

Accounting concepts for presenting financial instruments:1. Definition of

financial instruments

2. Separation of liabilities and equity

3. Compound financial instruments

4. Treasury shares, interest,











3 %

dividends, and losses or profits

5. Mutual delete assets and liabilities

Accounting concepts for the recognition and measurement of financial instruments:1. Categories of

financial assets2. Categories of

financial liabilities

3. Measurement of financial assets using fair value in the broadest sense

4. Measurement of financial instruments at amortization, premium and discount using an effective interest rate

(PSAK 50 and 55)

14 Sub Competence: Capable of applying accounting concepts for disclosure of financial instruments (PP2, KK4, C3, A3):

Accounting concepts for disclosure of financial


lecture by delivering an introduction about



2 %

1. Capable of explaining changes in accounting concepts for disclosure of financial instruments from previous to current standards

2. Capable of explaining the scope of financial instrument disclosure

3. Capable of explaining disclosures in the income statement and other comprehensive income

instruments:1. Changes in

standards related to disclosures of financial instruments

2. The scope of disclosure of financial instruments

3. Disclosures in the statement of profit or loss and other comprehensive income

(PSAK 60)

learning material (60 minutes).







15 Sub Competence:Capable of applying the concept of accounting for the oil and gas industry (PP2, KK4, C3, A3)1. Capable of explaining the

accounting characteristics of the oil and gas industry

2. Capable of explaining the scope and application of oil and gas industry accounting

3. Capable of explaining the concept of exploration accounting consisting of exploration activities, types of exploration costs, and accounting treatment of types of exploration costs

4. Capable of explaining accounting concepts for development

Accounting concepts for the oil and gas industry:1. Accounting

characteristics2. The scope and

application3. Exploration4. Development5. Production6. Processing7. Type of

expense and acquisition cost of processing fixed assets

8. Transportation activities











5 %

activities consisting of development activities, types of development costs, and accounting treatment of types of development costs

5. Capable of explaining the concept of accounting for production consisting of production activities, types of production costs, and accounting treatment of production costs

6. Capable of explaining accounting concepts for processing consisting of processing activities, types of processing expenses, and acquisition costs of processing fixed assets

7. Capable of explaining explain the concept of accounting treatment for types of expenses and acquisition costs of processing fixed assets consisting of accounting treatment of the first processing expense, accounting treatment of the second processing expense, treatment and accounting of general processing expenses

8. Capable of explaining the concept of accounting treatment for transportation activities, which consists of types of transportation expenses, and the acquisition cost of fixed assets for transportation

9. Capable of explaining the concept of accounting treatment for marketing activities, which consist of a description of marketing

9. Marketing activities

10. Other accounting concepts related to oil and gas

(PSAK 29)

activities, types of marketing expenses, and acquisition costs of marketing fixed assets.

10. Capable of explaining other accounting concepts related to the oil and gas industry, including special port accounting, telecommunications accounting, technical assistance contract accounting, unitization accounting, secondary recovery accounting, and joint operation accounting

16 SK 2.3; SK 2.4 FINAL EXAM SUMMATIVE TEST Answer completion (KU 1, KU 2: C2 & C3)

Answer Accuracy (KU 1, KU 2: C2 & C3)

Analysis feasibility (KU 1, KU 2: C3 & C4)


25%

Assessment Criteria

Component PercentageQuiz 10%Participation 20%Assignment 20%Midterm exam 25%Final exam 25%

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