RENCANA KULIAH

MK.: TEORI AKUNTANSI (MAKSI)

A. Sebelum UTS: Recalling TA (Klasikal)
Suwardjono (SWD)
Craig Deegan (CD)
Wolk (W)
KDPPLK (IAI)
TM
Topik
1
Pengertian Akuntansi dan Teori Akuntansi
2
Model Akuntansi, Konsep Dasar, dan Teori Ekuitas
3
KDPPLK (IAI, IASC, AICPA)
4
Laporan Keuangan: Neraca dan Lap. Laba-Rugi
5
TA Normatif
6
TA Positif

SWD(1); CD(1)
CD(2-3); BAP
IAI
CD(15-17); IAI
CD (4-5)
CD(7)

B. Setelah UTS:
Presentasi kelompok;
Bahan: Scott, William Robert, Financial Accounting Theory, Edisi 6
Bab
Topik
Grup (TM ke-x)
1
Introduction
Grup-1:
1.
2
Accounting Under Ideal Condition
2.
3
The Decision Usefulness Approach to Financial
Reporting
4
Efficient Securities Markets
Grup-2:
1.
5
The Information Perspective on Decision
2.
Usefulness
6
The Measurement Perspective on Decision
Grup-3:
Usefulness
1.
2.
7
Measurement Perspective Applications
8
Economic Consequences and Positive Accounting
Grup-4:
Theory
1.
2.
9
An Analysis of Conflict
10
Executive Compensation
Grup-5:
1.
11
Earnings Management
2.
12
Standard Setting: Economic Issues
Grup-6:
1.
13
Standard Setting: Political Issues
2.