PENDIDKAN PROFESI AKUNTANSI

FAKULTAS EKONOMI UNIVERSITAS ANDALAS

SILABUS MATRIKULASI
AKUNTANSI KEUANGAN
Kuliah Tujuan Pokok Bahasan Sub Pokok Bahasan Ree!ensi
I Menjelaskan
pentingnya
standar akuntansi
dan proses
penyusunannya
Financial Accounting and
Accounting Standards
Financial statement dan fnancial
reporting
Parties involved in standards setting
Generally Accepted Accounting Principles
Issue on Financial reporting
K-1
S-1
Menjelaskan
kerangka dasar
yang melandasi
pelaporan
keuangan
!onceptual Frame"ork
#nderlying Financial
Accounting
!onceptual Frame"ork
$asic %&jectives
Fundamental !oncepts
'ecognition and Measurement !oncepts
K-(
S-1
PSAK
A)F-(
II Menjelaskan
konsep dan
metode
penyusunan
laporan la&a rugi
dan item-item
laporan la&a rugi
!ompre*ensive Income
Statement and 'elated
In+ormation
Income Statement
Format o+ ,*e Income Statement
'eporting Irregular Items
Special reporting Issues
K--
S--
PSAK-1
III Menjelaskan
konsep dan
metode
penyusunan
neraca. dan item-
item neraca. serta
disclosure
$alance S*eet/ Statement
%+ Financial Position
$alance S*eet
#se+ulness o+ ,*e &alance S*eet
)imitation o+ ,*e $alance S*eet
!lassifcation in ,*e $alance S*eet
Additional In+ormation 'eported
%t*er !ompre*ensive Income
$alance S*eet Analysis
,ec*ni0ues o+ 1isclosure
K-2
S-3
PSAK-1
Menjelaskan Statement o+ !as* Flo" Preparation o+ statement o+ cas* 4o" K-(3
1
tujuan laporan
arus kas dan cara
penyusunannya
#se+ulness o+ t*e statement o+ cas* 4o"
Format o+ t*e statement o+ cas* 4o"
Steps in preparation t*e stat o+ cas* 4o"
S-2
PSAK-(

I5 Menjelaskan
siklus penjualan
dan piutang.
peng*apusan
piutang.
penjualan piutang
serta piutang
"esel
Accounts 'eceiva&les and
!as*
%perating cycles o+ $usiness
Accounting +or sales revenues
Accounts 'eceiva&les6 valuation
Monitoring o+ Accounts receiva&le
'eceiva&les as sources o+ !as*
7otes 'eceiva&les
!as* Management and !ontrol
K-8
S-8
PSAK--3
5 Menjelaskan
pengakuan.
pencatatan dan
penilaian
persediaan
&erdasarkan
*arga perole*an
9cost:
Inventories6 !ost Approac* Inventory !lassifcation and !ontrol
$asic Issues in Inventory 5aluation
P*ysical Goods Included in Inventory
!ost Included in Inventory
!ost Flo" Assumptions
Special Issues 'elated to )IF%
$asis +or Selection o+ Inventory Met*od
K-;
S-<
PSAK-1-
A)F-<
Menjelaskan
penilaian
persediaan atas
dasar selain *arga
perole*an dan
penyajian
persediaan dalam
neraca
Inventories6 5aluation
Approac*
)o"er !ost or Market
5aluation $ase
Gross Proft Met*od o+ =stimating
Inventory
'etail Inventory Met*od
Presentation and Analysis o+ Inventory
K-<
S-<
PSAK-1-
A)F-<
5I Menjelaskan
tujuan investasi.
jenis-jenis
investasi.
pencatatan
perole*an dan
penjualan serta
Investments a Investment in 1e&t Securities6
>eld-to-maturity securities
Availa&le-+or-sale securities
,rading securities
& Investment in =0uity Securities6
>olding o+ less t*an (?@
K-18
S-1-
PSAK-13
2
penilaiannya >olding o+ &et"een (?@ and 2?@
>olding more t*an 2?@
c Presentation o+ investments
5II Menjelaskan
klasifkasi
intangi&le assets.
penentuan *arga
perole*an.
amortisasi.
impairment dan
penyajian
intangi&le assets
Intangi&le assets Intangi&le assets issue
,ypes o+ intangi&le assets
Impairment o+ intangi&le assets
'esearc* and development cost
Presentation o+ intangi&le assets dan
related items
K-1(
A)F-11
PSAK
1</(?
5III Menjelaskan jenis-
jenis aktiva tetap
&er"ujud. metode
perole*an dan
penentuan
&esarnya *arga
perole*an. serta
peng*entian dan
penyajiannya
dalam neraca
Property. Plant and
=0uipment6 Ac0uisitions
Ac0uisition o+ Property. Plant and
=0uipments
5aluation in Ac0uisition
!osts Su&se0uent to Ac0uisition
1isposition o+ Plant and =0uipment
K-1?
S-1(
PSAK-
1A/18
A)F-1?
Menjelaskan
metode
penyusutan dan
deplesi aktiva
tetap &er"ujud.
impairment
Property. Plant and
=0uipment6 #tiliBation and
Impairment
1epreciation
Impairment
1epletion o+ 7atural 'esources
Presentation and Analysis o+ Plant and
=0uipment
K-11
S-13
PSAK--;
A)F-13
IC Menjelaskan jenis-
jenis sa*am.
pengeluaran dan
penarikan kem&ali
sa*am.
pemeca*an
Stock*older =0uity ,*e corporate +orm
!orporate capital6 issuance o+ stock and
reac0uisition o+ s*ares:
1ividend policy
Stock split
K-12
S-11
PSAK-(1
A)F-3
3
sa*am. dan
pem&ayaran
deviden
'estriction o+ retained earning
Menjelaskan dilusi
sa*am dan
penentuan la&a
per lem&ar
sa*am
Stock*older =0uity6
1ilutive securities and
=arning per s*are
a 1ilutive securities and compensation plan6
Accounting +or converti&le de&t
!onverti&le pre+erred stock
Stock "arrants
Stock compensation plans
& =arning per s*are6
=arning per s*are-simple capital
=arning per s*are-compleD capital
K-1A
S-1<
PSAK-
-1/23
A)F-3
C Menjelaskan item-
item *utang
jangka pendek.
metode
per*itungan dan
penyajiannya
dalam neraca
!urrent )ia&ilities and
!ontingencies
!urrent )ia&ilities
!ontingencies
Gain on !ontingencies
)oss on !ontingencies
Presentation and analysis o+ current
lia&ilities
K-13
S-1?
PSAK-28
A)F-2
Menjelaskan jenis-
jenis *utang
jangka panjang.
pengeluaran surat
*utang.
per*itungan nilai
dan pelunasan
serta impairment
*utang jangka
panjang
)ong term lia&ilities a $ond Paya&le6
Issuing o+ &onds
,ype and rating o+ &onds
5aluation o+ &ond. premium and
discount
=Eective interest met*od
!ost o+ issuing &onds
,reasury &onds
& )ong term 7otes Paya&le
Issuing o+ notes 9at +ace value and not
+ace value:
c Special notes paya&le situation 9notes
issued +or property. goods and services:
d Mortgage 7otes Paya&le
e 'eporting and Presentation o+ long term
de&ts
K-1-
S-1?
4
+ Accounting +or trou&le de&t
Impairment
,rou&le de&t restructuring
Menjelaskan jenis-
jenis derivati+.
tujuan derivative.
pencatatan
transaksi dan
penilaian
derivative. serta
pelaporan
keuangan
segmen
Accounting +or 1erivative.
&usiness segment and
interim reporting
a 1erivatives6
$asic principles in accounting +or
derivatives
,ype o+ derivates
,ypes o+ risk
1erivative used +or *edging
%t*er reporting issues
& $usiness segment reporting
c Interim reporting
K-18
S-1;
PSAK-22
CI Kantor Pusat-Kantor
!a&ang
PengertianF Sistem Akuntansi !a&angF
'ekening ,im&al $alikF Alternati+
Mem+aktur >arga $arang ke !a&ang
)aporan Keuangan Ga&ungan dan Kertas
Kerja Penyusunan )aporan Keuangan
CII Pengga&ungan $adan
#sa*a
'ekonsiliasi 'ekening ,im&al $alikF
,ransaksi Antar !a&ang
PengertianF Merjer. Konsolidasi dan
Akuisisi
Pengga&ungan #sa*a6 Metode
Pem&elian
Pengga&ungan #sa*a6 Metode
Penyatuan Kepemilikan
5