rps akm 1 yessi fitri 1
RENCANA PEMBELAJARAN SEMESTER
Mata Kuliah
Kode
Bobot SKS
Program Studi
Dosen Pengampu
Semester
Mata Kuliah Prasyarat
Metode Pembelajaran
Strategi Pembelajaran
Komposisi Penilaian
: Akuntansi Keuangan Menengah I
:
: 3 SKS
: Akuntansi
: Yessi Fitri, SE, M.Si. Ak, CA.
:3
: Pengantar Akuntansi 2
: Learning by the Case Method (LCM)
: Teori : Kasus 80% : 20%
: 20% : 30% : 50%
Capaian Pembelajaran (LO):
Mampu mengetahui, menjelaskan, menyajikan, mengungkapkan dan memecahkan short case tentang kerangka dasar pelaporan keuangan, penyusunan laporan keuangan, dan
perlakuan akuntansi (pengakuan, pengukuran, penyajian dan pengungkapan) di laporan keuangan untuk akun kas, piutang, persediaan, aset tetap, properti investasi, aset tak
berwujud, liabilitas jangka pendek termasuk provisi dan kontinjensi sesuai dengan standar akuntansi keuangan
Deskripsi Mata Kuliah
Mata kuliah ini membahas kerangka dasar pelaporan keuangan, penyusunan laporan keuangan, dan perlakuan akuntansi (pengakuan, pengukuran, penyajian dan pengungkapan) di
laporan keuangan untuk akun kas, piutang, persediaan, aset tetap, properti investasi, aset tak berwujud, liabilitas jangka pendek termasuk provisi dan kontinjensi sesuai dengan
standar akuntansi keuangan
Prt
ke1
Topik
Financial
Reporting
and
Accounting
Standard
Kemampuan
yang
Diharapkan
Mampu
mengetahui,
menjelaskan,
dan
menganalisis
tentang
Pelaporan
Keuangan dan
Indikator
Mahasiswa mampu
memahami:
1. Global markets;
2. Objective of
financial reporting;
3. Standard-setting
organizations;
4. Financial reporting
Materi/
Bahan
Kajian
KW Chapter
PSAK 1
PSAK 1
Strategi dan
Media
Pembelajaran
-Prepreparation
-Kuis
-Ceramah
-Presentasi
-Diskusi
-Short Case
1
Waktu
150 Menit
Pola
Kriteria
Penugasa
Penilaian*
n
Kajian
Communication
pustaka
Skill,
dan
Collaborative,
artikel
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Buku Sumber
Kieso, Donald E.,
dan
Jerry
Weygandt,
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
Bobot
Nilai
1.5%
Standar
Akuntansi
(KW)
challanges
Peer Evaluation
2
3
Conceptual
framework
for financial
reporting
Income
Statement
and Related
Information
Mampu
mengetahui,
menjelaskan,
dan
menganalisis
tentang
Kerangka
Konseptual
Pelaporan
Keuangan
Mampu
mengetahui,
menjelaskan,
dan
menganalisis
tentang
Laporan Laba
Rugi dan
Informasi Yang
Berkaitan
Mahasiswa mampu
memahami:
1.Conceptual
framework and its
Development
2. Basic assumptions;
3. Basic principles
of accounting
and constraints
4. Qualitative
characteristics
5. Elements of
financial statements
6. Recognition and
measurements
Mahasiswa mampu
memahami:
1. Income Statements
2. Comprehensive
Income Statements
3. Format of the
Income
Statements:
elements,
minimum
disclosure,
intermediate
components,
and condensed
Income
Statements
4. Reporting within
the Income
KW Chapter 2
KW Chapter 4
PSAK 1
-Prepreparation
-Kuis
-Ceramah
-Presentasi
-Diskusi
-Short Case
-Prepreparation
-Kuis
-Ceramah
-Presentasi
-Diskusi
-Short Case
150 Menit
150 Menit
Kajian
pustaka
dan
artikel
Kajian
pustaka
dan
artikel
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Standar Akuntansi
Keuangan
Kieso, Donald E.,
dan
Jerry
Weygandt,
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
Standar Akuntansi
Keuangan
Kieso, Donald E.,
dan
Jerry
Weygandt,
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
Standar Akuntansi
Keuangan
2
1.5%
1.5%
Statements,
including
extraordinary
items
5. Minimum items
based onIFRS
and PSAK1
(2009 Revision)
6. Disclosure
4
5
Statement
of Financial
Position
Statement
of Cash
Flow
Mampu
mengetahui,
menjelaskan,
dan
menganalisis
tentang
Laporan Posisi
Keuangan
Mampu
mengetahui,
menjelaskan,
Mahasiswa mampu
memahami:
1. Usefulness of
Statements of
Financial Position;
2. Limitations of
the
Statements of
Financial
Position;
3. Classification in the
Statements of
Financial
Position: current
and non- current
classification, and
other
classification;
4. Minimum items
based on IFRS
and PSAK1
(2009 Revision);
5. Disclosure.
KW Chapter 5
PSAK 1
Mahasiswa mampu
memahami:
1. Cash flows
KW Chapter
23
PSAK 2
-Prepreparation
-Kuis
-Ceramah
-Presentasi
-Diskusi
-Short Case
-Prepreparation
-Kuis
3
150 Menit
150 Menit
Kajian
pustaka
dan
artikel
Kajian
pustaka
dan
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Communication
Skill,
Collaborative,
Kieso, Donald E.,
dan
Jerry
Weygandt,
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
1.5%
Standar Akuntansi
Keuangan
Kieso, Donald E.,
dan
Jerry
Weygandt,
1.5%
dan
menganalisis
tentang
Laporan Arus
Kas
6
Cash and
Receivables
classification:ope
rating,investing,
and financing.
2. Alternative
classification for
interest and
dividends;
3. Direct and
indirect tmethods
for cash
From operating
activities
4. Significant non-cash
activities
5. Disclosure
Mampu
mengetahui,
menjelaskan,
dan
menganalisis
tentang Kas dan
Piutang
Mahasiswa mampu
memahami:
1. Definition of cash
and cash equivalents
2. Restricted cash
3. Cash control
4. Pettycash
5. Reconciliation of
bank balance
6. 6. Definition and
classification of
Accounts
receivable: trade
and non- trade
7. Recognition
of notes
receivable
(promissory
note);
8. Valuation of
accounts receivable
-Ceramah
-Presentasi
-Diskusi
-Short Case
KW Chapter 7
-Prepreparation
-Kuis
-Ceramah
-Presentasi
-Diskusi
-Short Case
artikel
150 Menit
Kajian
pustaka
dan
artikel
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
Standar Akuntansi
Keuangan
Kieso, Donald E.,
dan
Jerry
Weygandt,
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
Standar Akuntansi
Keuangan
4
1.5%
9. uncollectible
accounts receivable,
direct write-off
method, allowance
method.
7
1.5%
UJIAN TENGAH SEMESTER
8
9
10
Valuation of
Inventories:
A Cost Basis
Approach
Inventories:
Additional
Valuation
Issues
Mampu
mengetahui,
menjelaskan,
dan
menganalisis
tentang
Penilaian
Persediaan :
Pendekatan
Dasar Biaya
Mampu
mengetahui,
menjelaskan,
dan
menganalisis
Mahasiswa mampu
memahami:
1. Definition and
classification of
inventory: raw
materials, workin- process,and
finished goods;
2. System for
maintaining
nventory records:
perpetual system
or periodic System
3. Cost flow
assumption:
special
identification,
FIFO
4. Cost flow
assumption: LIFO,
LIFO reserve,
LIFO liquidation,
dollar-value LIFO,
average cost
Mahasiswa mampu
memahami:
1. Inventory valuation
method: gross
Profit method
KW Chapter 8
PSAK 14
KW Chapter 9
PSAK 14
-Prepreparation
-Kuis
-Ceramah
-Presentasi
-Diskusi
-Short Case
-Prepreparation
-Kuis
-Ceramah
-Presentasi
5
150 Menit
150 Menit
30%
Kajian
pustaka
dan
artikel
Kajian
pustaka
dan
artikel
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Kieso, Donald E.,
dan
Jerry
Weygandt,
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
1.5%
Standar Akuntansi
Keuangan
Kieso, Donald E.,
dan
Jerry
Weygandt,
Warfield,
Terry.,
Intermediate
1.5%
tentang
and retail
Persediaan:
inventory
Isu Penilaian
method
Tambahan
2. Lower of cost of
netrealizable
value
3. Valuation bases:
special valuation
situations,
relative sales
value, purchase
commitments
4. Presentation,
analysis, and
disclosure
11
Acquisition &
Disposition of
Property,
Plant and
Equipment
Mampu
mengetahui,
menjelaskan,
dan
menganalisis
tentang
Perolehan
dan
Pelepasan
Aset Tetap
Mahasiswa mampu
memahami:
1. Land, buildings, and
equipment cost;
2. Self-constructed
assets, interest
cost during
construction;
3. Cash discounts,
deferedpayment
contracts,lumpsum purchases,
Issuanceof
shares
4. Exchanges of
non-monetary
assets and
government
grants
5. Costs
subsequent to
acquisition
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
-Diskusi
-Short Case
KW Chapter
PSAK 16
PSAK 26
-Prepreparation
-Kuis
-Ceramah
-Presentasi
-Diskusi
-Short Case
150 Menit
Kajian
pustaka
dan
artikel
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
Standar Akuntansi
Keuangan
Kieso, Donald E.,
dan
Jerry
Weygandt,
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
Standar Akuntansi
Keuangan
6
1.5%
12
13
Depreciation,
Impairments
and Depletion
Intangable
Assets
Mampu
mengetahui,
menjelaskan,
dan
menganalisis
tentang
Penyusutan,
Penurunan
Nilai dan
Deplesi
Mampu
mengetahui,
menjelaskan,
6. Disposition of
fixed assets
7. Forced
conversion
Mahasiswa mampu
memahami:
1.
Factors involved
in depreciation Process
2.
Methods of
depreciation
3.
Component
depreciation
4.
Special issues
5.Recognizing
impairments;
6.Reversal of
impairment loss;
7.Cash-generating
units;
8.Impairment of
assets to be
disposed of
9.
Presentation,
analysis, and
disclosure.
10.
Establishing a
depletion base;
11.
Write-off of
resource cost;
12.
Estimating
recoverable reserve;
13.
Liquidating
dividends;
14.
Revaluations;
15.
Presentation and
analysis
Mahasiswa mampu
memahami:
1. Definition,
Kieso, Donald E.,
dan
Jerry
Weygandt,
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
KW Chapter
PSAK
KW Chapter
12
PSAK 19
-Prepreparation
-Kuis
-Ceramah
-Presentasi
-Diskusi
-Short Case
-Prepreparation
-Kuis
7
150 Menit
150 Menit
Kajian
pustaka
dan
artikel
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Kajian
pustaka
dan
Communication
Skill,
Collaborative,
Standar Akuntansi
Keuangan
1.5%
Kieso, Donald E.,
dan
Jerry
Weygandt,
1.5%
measurement,
dan
valuation, and
menganalisis
amortization;
tentang Aet
2. Types of intangible
Tak
assets: marketingBerwujud
related, customerrelated, artisticrelated, contractrelated, technologyrelated, goodwill.
3. Impairment of
intangible assets;
4. Reversal of
impairment loss;
5. Impairment
of indefinitelife
intangibles
other than
goodwill;
6. Impairment of
goodwill
14
Current
Liabilities,
Provision &
Contingencies
Mampu
mengetahui,
menjelaskan,
dan
menganalisis
tentang
Liabilitas
Lancar,
Provisi dan
Kontingensi
Mahasiswa mampu
memahami:
1. Nature and type of
current liabilities
2. Short term liabilities
expected to be
refinanced
3. Employee related
liabilities
4. Tax related liabilities
5. Provision,
contingent and
contingent asset
6. Presentation and
disclosure of current
liabilitiies and
contingent
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
-Ceramah
-Presentasi
-Diskusi
-Short Case
KW Chapter
13
PSAK 1
PSAK 55
PSAK 57
-Prepreparation
-Kuis
-Ceramah
-Presentasi
-Diskusi
-Short Case
artikel
150 Menit
Kajian
pustaka
dan
artikel
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Standar Akuntansi
Keuangan
Kieso, Donald E., 1.5%
dan
Jerry
Weygandt,
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
Standar Akuntansi
Keuangan
8
15
1.5%
UJIAN AKHIR SEMESTER
16
*Notes untuk kriterai penilaian
No.
Kriteria Penilaian
1. Communication Skill, Collaborative,
Creative thinking, Critical thinking, Problem solving
2. Culture Value
3. Spiritual
4. Peer Evaluation
Total
Bobot Nilai
0,5%
0,5%
0,25%
0,25%
1.5%
Buku Sumber :
1. Kieso, Donald E., dan Jerry Weygandt, Warfield, Terry., Intermediate Accounting, IFRS 2nd Edition, John Wiley and Sons, (KW
2. Standar Akuntansi Keuangan
Mengetahui
Ketua Jurusan/Program Studi,
Jakarta, Agustus 2017
Dosen Pengampu Mata Kuliah
Yessi Fitri,SE.,M.Si.,Ak.,CA.
NIP 19760924 200604 2 002
Yessi Fitri, SE, M.Si. Ak, CA.
NIP 19760924 200604 2 002
9
50%
10
Mata Kuliah
Kode
Bobot SKS
Program Studi
Dosen Pengampu
Semester
Mata Kuliah Prasyarat
Metode Pembelajaran
Strategi Pembelajaran
Komposisi Penilaian
: Akuntansi Keuangan Menengah I
:
: 3 SKS
: Akuntansi
: Yessi Fitri, SE, M.Si. Ak, CA.
:3
: Pengantar Akuntansi 2
: Learning by the Case Method (LCM)
: Teori : Kasus 80% : 20%
: 20% : 30% : 50%
Capaian Pembelajaran (LO):
Mampu mengetahui, menjelaskan, menyajikan, mengungkapkan dan memecahkan short case tentang kerangka dasar pelaporan keuangan, penyusunan laporan keuangan, dan
perlakuan akuntansi (pengakuan, pengukuran, penyajian dan pengungkapan) di laporan keuangan untuk akun kas, piutang, persediaan, aset tetap, properti investasi, aset tak
berwujud, liabilitas jangka pendek termasuk provisi dan kontinjensi sesuai dengan standar akuntansi keuangan
Deskripsi Mata Kuliah
Mata kuliah ini membahas kerangka dasar pelaporan keuangan, penyusunan laporan keuangan, dan perlakuan akuntansi (pengakuan, pengukuran, penyajian dan pengungkapan) di
laporan keuangan untuk akun kas, piutang, persediaan, aset tetap, properti investasi, aset tak berwujud, liabilitas jangka pendek termasuk provisi dan kontinjensi sesuai dengan
standar akuntansi keuangan
Prt
ke1
Topik
Financial
Reporting
and
Accounting
Standard
Kemampuan
yang
Diharapkan
Mampu
mengetahui,
menjelaskan,
dan
menganalisis
tentang
Pelaporan
Keuangan dan
Indikator
Mahasiswa mampu
memahami:
1. Global markets;
2. Objective of
financial reporting;
3. Standard-setting
organizations;
4. Financial reporting
Materi/
Bahan
Kajian
KW Chapter
PSAK 1
PSAK 1
Strategi dan
Media
Pembelajaran
-Prepreparation
-Kuis
-Ceramah
-Presentasi
-Diskusi
-Short Case
1
Waktu
150 Menit
Pola
Kriteria
Penugasa
Penilaian*
n
Kajian
Communication
pustaka
Skill,
dan
Collaborative,
artikel
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Buku Sumber
Kieso, Donald E.,
dan
Jerry
Weygandt,
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
Bobot
Nilai
1.5%
Standar
Akuntansi
(KW)
challanges
Peer Evaluation
2
3
Conceptual
framework
for financial
reporting
Income
Statement
and Related
Information
Mampu
mengetahui,
menjelaskan,
dan
menganalisis
tentang
Kerangka
Konseptual
Pelaporan
Keuangan
Mampu
mengetahui,
menjelaskan,
dan
menganalisis
tentang
Laporan Laba
Rugi dan
Informasi Yang
Berkaitan
Mahasiswa mampu
memahami:
1.Conceptual
framework and its
Development
2. Basic assumptions;
3. Basic principles
of accounting
and constraints
4. Qualitative
characteristics
5. Elements of
financial statements
6. Recognition and
measurements
Mahasiswa mampu
memahami:
1. Income Statements
2. Comprehensive
Income Statements
3. Format of the
Income
Statements:
elements,
minimum
disclosure,
intermediate
components,
and condensed
Income
Statements
4. Reporting within
the Income
KW Chapter 2
KW Chapter 4
PSAK 1
-Prepreparation
-Kuis
-Ceramah
-Presentasi
-Diskusi
-Short Case
-Prepreparation
-Kuis
-Ceramah
-Presentasi
-Diskusi
-Short Case
150 Menit
150 Menit
Kajian
pustaka
dan
artikel
Kajian
pustaka
dan
artikel
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Standar Akuntansi
Keuangan
Kieso, Donald E.,
dan
Jerry
Weygandt,
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
Standar Akuntansi
Keuangan
Kieso, Donald E.,
dan
Jerry
Weygandt,
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
Standar Akuntansi
Keuangan
2
1.5%
1.5%
Statements,
including
extraordinary
items
5. Minimum items
based onIFRS
and PSAK1
(2009 Revision)
6. Disclosure
4
5
Statement
of Financial
Position
Statement
of Cash
Flow
Mampu
mengetahui,
menjelaskan,
dan
menganalisis
tentang
Laporan Posisi
Keuangan
Mampu
mengetahui,
menjelaskan,
Mahasiswa mampu
memahami:
1. Usefulness of
Statements of
Financial Position;
2. Limitations of
the
Statements of
Financial
Position;
3. Classification in the
Statements of
Financial
Position: current
and non- current
classification, and
other
classification;
4. Minimum items
based on IFRS
and PSAK1
(2009 Revision);
5. Disclosure.
KW Chapter 5
PSAK 1
Mahasiswa mampu
memahami:
1. Cash flows
KW Chapter
23
PSAK 2
-Prepreparation
-Kuis
-Ceramah
-Presentasi
-Diskusi
-Short Case
-Prepreparation
-Kuis
3
150 Menit
150 Menit
Kajian
pustaka
dan
artikel
Kajian
pustaka
dan
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Communication
Skill,
Collaborative,
Kieso, Donald E.,
dan
Jerry
Weygandt,
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
1.5%
Standar Akuntansi
Keuangan
Kieso, Donald E.,
dan
Jerry
Weygandt,
1.5%
dan
menganalisis
tentang
Laporan Arus
Kas
6
Cash and
Receivables
classification:ope
rating,investing,
and financing.
2. Alternative
classification for
interest and
dividends;
3. Direct and
indirect tmethods
for cash
From operating
activities
4. Significant non-cash
activities
5. Disclosure
Mampu
mengetahui,
menjelaskan,
dan
menganalisis
tentang Kas dan
Piutang
Mahasiswa mampu
memahami:
1. Definition of cash
and cash equivalents
2. Restricted cash
3. Cash control
4. Pettycash
5. Reconciliation of
bank balance
6. 6. Definition and
classification of
Accounts
receivable: trade
and non- trade
7. Recognition
of notes
receivable
(promissory
note);
8. Valuation of
accounts receivable
-Ceramah
-Presentasi
-Diskusi
-Short Case
KW Chapter 7
-Prepreparation
-Kuis
-Ceramah
-Presentasi
-Diskusi
-Short Case
artikel
150 Menit
Kajian
pustaka
dan
artikel
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
Standar Akuntansi
Keuangan
Kieso, Donald E.,
dan
Jerry
Weygandt,
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
Standar Akuntansi
Keuangan
4
1.5%
9. uncollectible
accounts receivable,
direct write-off
method, allowance
method.
7
1.5%
UJIAN TENGAH SEMESTER
8
9
10
Valuation of
Inventories:
A Cost Basis
Approach
Inventories:
Additional
Valuation
Issues
Mampu
mengetahui,
menjelaskan,
dan
menganalisis
tentang
Penilaian
Persediaan :
Pendekatan
Dasar Biaya
Mampu
mengetahui,
menjelaskan,
dan
menganalisis
Mahasiswa mampu
memahami:
1. Definition and
classification of
inventory: raw
materials, workin- process,and
finished goods;
2. System for
maintaining
nventory records:
perpetual system
or periodic System
3. Cost flow
assumption:
special
identification,
FIFO
4. Cost flow
assumption: LIFO,
LIFO reserve,
LIFO liquidation,
dollar-value LIFO,
average cost
Mahasiswa mampu
memahami:
1. Inventory valuation
method: gross
Profit method
KW Chapter 8
PSAK 14
KW Chapter 9
PSAK 14
-Prepreparation
-Kuis
-Ceramah
-Presentasi
-Diskusi
-Short Case
-Prepreparation
-Kuis
-Ceramah
-Presentasi
5
150 Menit
150 Menit
30%
Kajian
pustaka
dan
artikel
Kajian
pustaka
dan
artikel
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Kieso, Donald E.,
dan
Jerry
Weygandt,
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
1.5%
Standar Akuntansi
Keuangan
Kieso, Donald E.,
dan
Jerry
Weygandt,
Warfield,
Terry.,
Intermediate
1.5%
tentang
and retail
Persediaan:
inventory
Isu Penilaian
method
Tambahan
2. Lower of cost of
netrealizable
value
3. Valuation bases:
special valuation
situations,
relative sales
value, purchase
commitments
4. Presentation,
analysis, and
disclosure
11
Acquisition &
Disposition of
Property,
Plant and
Equipment
Mampu
mengetahui,
menjelaskan,
dan
menganalisis
tentang
Perolehan
dan
Pelepasan
Aset Tetap
Mahasiswa mampu
memahami:
1. Land, buildings, and
equipment cost;
2. Self-constructed
assets, interest
cost during
construction;
3. Cash discounts,
deferedpayment
contracts,lumpsum purchases,
Issuanceof
shares
4. Exchanges of
non-monetary
assets and
government
grants
5. Costs
subsequent to
acquisition
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
-Diskusi
-Short Case
KW Chapter
PSAK 16
PSAK 26
-Prepreparation
-Kuis
-Ceramah
-Presentasi
-Diskusi
-Short Case
150 Menit
Kajian
pustaka
dan
artikel
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
Standar Akuntansi
Keuangan
Kieso, Donald E.,
dan
Jerry
Weygandt,
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
Standar Akuntansi
Keuangan
6
1.5%
12
13
Depreciation,
Impairments
and Depletion
Intangable
Assets
Mampu
mengetahui,
menjelaskan,
dan
menganalisis
tentang
Penyusutan,
Penurunan
Nilai dan
Deplesi
Mampu
mengetahui,
menjelaskan,
6. Disposition of
fixed assets
7. Forced
conversion
Mahasiswa mampu
memahami:
1.
Factors involved
in depreciation Process
2.
Methods of
depreciation
3.
Component
depreciation
4.
Special issues
5.Recognizing
impairments;
6.Reversal of
impairment loss;
7.Cash-generating
units;
8.Impairment of
assets to be
disposed of
9.
Presentation,
analysis, and
disclosure.
10.
Establishing a
depletion base;
11.
Write-off of
resource cost;
12.
Estimating
recoverable reserve;
13.
Liquidating
dividends;
14.
Revaluations;
15.
Presentation and
analysis
Mahasiswa mampu
memahami:
1. Definition,
Kieso, Donald E.,
dan
Jerry
Weygandt,
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
KW Chapter
PSAK
KW Chapter
12
PSAK 19
-Prepreparation
-Kuis
-Ceramah
-Presentasi
-Diskusi
-Short Case
-Prepreparation
-Kuis
7
150 Menit
150 Menit
Kajian
pustaka
dan
artikel
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Kajian
pustaka
dan
Communication
Skill,
Collaborative,
Standar Akuntansi
Keuangan
1.5%
Kieso, Donald E.,
dan
Jerry
Weygandt,
1.5%
measurement,
dan
valuation, and
menganalisis
amortization;
tentang Aet
2. Types of intangible
Tak
assets: marketingBerwujud
related, customerrelated, artisticrelated, contractrelated, technologyrelated, goodwill.
3. Impairment of
intangible assets;
4. Reversal of
impairment loss;
5. Impairment
of indefinitelife
intangibles
other than
goodwill;
6. Impairment of
goodwill
14
Current
Liabilities,
Provision &
Contingencies
Mampu
mengetahui,
menjelaskan,
dan
menganalisis
tentang
Liabilitas
Lancar,
Provisi dan
Kontingensi
Mahasiswa mampu
memahami:
1. Nature and type of
current liabilities
2. Short term liabilities
expected to be
refinanced
3. Employee related
liabilities
4. Tax related liabilities
5. Provision,
contingent and
contingent asset
6. Presentation and
disclosure of current
liabilitiies and
contingent
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
-Ceramah
-Presentasi
-Diskusi
-Short Case
KW Chapter
13
PSAK 1
PSAK 55
PSAK 57
-Prepreparation
-Kuis
-Ceramah
-Presentasi
-Diskusi
-Short Case
artikel
150 Menit
Kajian
pustaka
dan
artikel
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Standar Akuntansi
Keuangan
Kieso, Donald E., 1.5%
dan
Jerry
Weygandt,
Warfield,
Terry.,
Intermediate
Accounting, IFRS
2nd Edition, John
Wiley and Sons,
(KW)
Standar Akuntansi
Keuangan
8
15
1.5%
UJIAN AKHIR SEMESTER
16
*Notes untuk kriterai penilaian
No.
Kriteria Penilaian
1. Communication Skill, Collaborative,
Creative thinking, Critical thinking, Problem solving
2. Culture Value
3. Spiritual
4. Peer Evaluation
Total
Bobot Nilai
0,5%
0,5%
0,25%
0,25%
1.5%
Buku Sumber :
1. Kieso, Donald E., dan Jerry Weygandt, Warfield, Terry., Intermediate Accounting, IFRS 2nd Edition, John Wiley and Sons, (KW
2. Standar Akuntansi Keuangan
Mengetahui
Ketua Jurusan/Program Studi,
Jakarta, Agustus 2017
Dosen Pengampu Mata Kuliah
Yessi Fitri,SE.,M.Si.,Ak.,CA.
NIP 19760924 200604 2 002
Yessi Fitri, SE, M.Si. Ak, CA.
NIP 19760924 200604 2 002
9
50%
10