FAKULTAS EKONOMI SILABUS Materi Kuliah: Intermediate Accounting II

UNIVERSITAS TRISAKTI

SKS: 3

SECTION COMPETENCIES TOPIC REFERENCE TASK

I After studying this chapter, students should be 1. Explanation of Silabus Kieso, E 13-5;E
able to: 2. CURRENT LIABILITIES Weygandt, 13-18;CA
1. Describe the nature, types, and valuation  Accounts Payable Warfield, IFRS 13-4
of current liabilities  Notes Payable Edition, Volume
2. Explain the classification issues of short-  Current Maturities of Long-Term Debt 1, Chapter 13
term debt wxpected to be refinanced  Short-Term Obligations Expected to be
3. Identify types of employee-related Refinanced
liabilities  Dividends Payable
4. Explain the accounting for different types  Customer Advanced and Deposits
of provisions  Unearned Revenues
5. Identify the criteria used to account for  Sales Taxes Payable
and disclose contingent liabilities and  Employee-Related Liabilities
assets 3. PROVISIONS
6. Indicate how to present and analyze  Recognition of A Provision
liability-related information  Measurement of Provisions
 Common Types of Provisions
 Disclosures Related to Provitions
4. CONTINGENCIES
 Contingent Liabilities
 Contingent Assets
5. PRESENTATION AND ANALYSIS
II After studying this chapter, students should be 1. ISSUING BONDS Kieso, E 14-9;
able to: 2. TYPES AND RATING OF BONDS Weygandt,
1. Describe the formal procedures associated 3. VALUATION OF BONDS PAYABLE Warfield, IFRS
 with issuing long-term debt  Bonds Issued at Par Edition, Volume
2. Identify various types of bonds issues  Bonds Issued at Discount or Premium 1, Chapter 14
3. Describe the accounting valuation for
bonds at date of issuance
4. Describe the accounting valuation for
bonds between interest dates
III After studying this chapter, students should be 1. EFFECTIVE – INTEREST METHOD Kieso, E 14-
able to:  Bonds Issued at Discount Weygandt, 15;CA 14-
1. Apply the methods of bond discount and  Bonds Issued at Premium Warfield, IFRS 3
premium amortization  Accruing Interest Edition, Volume
2. Describe the accounting of the  Bonds Issued Between Interest Dates 2, Chapter 14
extinguishment of debt o Bonds Issued at Par
3. Indicate how to present and analyze long- o Bonds Issued at Discount or Premium
term debt 2. PRESENTATION AND ANALYSIS OF LONG –
TERM DEBT

IV After studying this chapter, students should be 1. THE CORPORATE FORM OF ORGANIZATION Kieso, E 15-2; E
able to:  Corporate Law Weygandt, 15-5; CA
1. Discuss the characteristics of corporate  Share System Warfield, IFRS 15-7
form organization  Variety of Ownership Interest Edition, Volume
2. Identify the key components of equity 2. EQUITY 2, Chapter 15
3. Explain the accounting procedures for  Issuance of Shares
issuing shares o Par Value Shares
4. Describe the accounting for treasury o No-Par Shares
shares o Shares Issued with Other Securities
(Lump-Sum Sales)
o Shares Issued in Non-Cash
Transactions
 Reacquisition of Shares
o Purchase of Treasury Shares
o Sale of Treasury Shares
 o Retiring of Treasury Shares
V After studying this chapter, students should be 1. PREFERENCE SHARES Kieso, E 15-18
able to:  Features of Preference Shares Weygandt,
1. Explain the accounting for and reporting of  Accounting for and Reporting Preference Warfield, IFRS
preference shares Shares Edition, Volume
2. Describe the policies used in distributing 2. DIVIDEND POLICY 2, Chapter 15
dividends  Financial Condition and Dividend
3. Identify the various forms of dividend Distributions
distributions  Types of dividends
4. Explain the accounting for small and large o Cash Dividends
share dividends and for share splits o Property Dividends
5. Indicate how to present and analyze equity o Liquidating Dividends
o Share Dividends
 Share Split
3. PRESENTATION AND ANALYSIS OF EQUITY
VI After studying this chapter, students should be 1. DEBT AND EQUITY Kieso, E 16-7; E
able to: 2. CONVERTIBLE DEBT Weygandt, 16-11; CA
1. Describe the accounting for the issuance,  Accounting for Convertible Debt Warfield, IFRS 16-6
conversion and retirement of convertible o Accounting at Time Issuance Edition, Volume
securities o Settlement of convertible bonds 2, Chapter 16
2. Explain the accounting for convertible o Induced Conversions
preference shares 3. CONVERTIBLE PREFERENCE SHARES
3. Contrast the accounting for share warrants 4. SHARE WARRANTS
and for share warrants issued with other  Share Warrants Issued with Other
securities. Securities
 Right to Subscribe to Additional Shares
VII After studying this chapter, students should be 1. EARNINGS PER SHARE – SIMPLE CAPITAL Kieso, E 16-22;E
able to: STRUCTURE Weygandt, 16-26
1. Compute earnings per share in a simple  Preference Share Dividends Warfield, IFRS
capital structure  Weighted Average Number of Share Edition, Volume
2. Compute earnings per share in a complex Outstanding 2, Chapter 16
 capital structure o Share Dividends and Share Splits
o Comprehensive Example
2. EARNINGS PER SHARE – COMPLEX CAPITAL
STRUCTURE
 Diluted EPS – Convertible Securities
 Diluted EPS – Options and Warrants
 Contingently Issuable Shares
 Antidilution Revisited
 EPS Presentation and Disclosure
VIII UJIAN TENGAH SEMESTER (UTS)
IX After studying this chapter, students should be 1. ACCOUNTING FOR FINANCIAL ASSETS Kieso, E 17-5;
able to: 2. DEBT INVESTMENTS Weygandt, CA 17-1
1. Describe the accounting framework for  Debt Investment – Amortized Cost Warfield, IFRS
financial assets  Debt Investment – Fair Value Edition, Volume
2. Understand the accounting for debt o Debt Investment at Fair Value (Single 2, Chapter 17
investment at amortized cost Security)
3. Understand the accounting for debt o Debt Investment at Fair Value
investment at fair value (Portfolio)
4. Describe the accounting for the fair value o Sale of Debt Investments
option  Fair Value Option
X After studying this chapter, students should be 1. EQUITY INVESTMENTS Kieso, E 17-17
able to:  Equity Investment at Fair Value Weygandt,
1. Understand the accounting for equity o Example: Equity Investment (Income) Warfield, IFRS
investment at fair value o Example: Equity Investment (OCI) Edition, Volume
2. Explain the equity method of accounting  Equity Method 2, Chapter 17
and compare it to the fair value method o Example: Equity Method
for equity investments
XI After studying this chapter, students should be 1. CURRENT ENVIRONMENT Kieso, E 18-10;
able to:  Guidelines for Revenue Recognition Weygandt, CA 18-2
1. Apply the revenue recognition principle  Departures from the Sale basis Warfield, IFRS
2. Describe accounting issues for revenue 2. REVENUE RECOGNITION AT POINT OF SALE Edition, Volume
 recognition at point of sale  Measurement of Sales Revenue 2, Chapter 18
3. Apply the percentage-of-completion  Recognition of Sales Revenue
method for long-term contracts 3. LONG – TERM CONTRACTS (CONSTRUCTION)
4. Apply the cost-recovery method for long-  Percentage–of–Completion Method
term contracts o Measuring the Progress toward
5. Identify the proper accounting for losses Completion
on long-term contracts o Example of Percentage–of–
6. Describe accounting issues for service Completion Method – Cost-to-Cost
contracts Basis
o Financial Statement Presentation –
Percentage–of–Completion Method
 Cost–Recovery (Zero–Profit) Method
 Long – Term Contract Losses
o Loss in Current Period
o Loss on an Unprofitable Contract
 Under the Percentage–of–
Completion Method
 Under the Cost–Recovery (Zero–
Profit) Method
XII After studying this chapter, students should be 1. THE LEASING ENVIRONMENT Kieso, E 21-2;
able to:  Who Are the Players? Weygandt, CA 21-4
1. Explain the nature, economic substance  Advantages of Leasing Warfield, IFRS
and advantages of lease transactions  Conceptual Nature of a Lease Edition, Volume
2. Describe the accounting criteria and 2. ACCOUNTING BY THE LESSEE 2, Chapter 21
procedures for capitalizing leases by the  Capitalization Criteria
lessee  Finance Lease Method (Lessee)
3. Contrast the operating and capitalization  Operating Method (Lessee)
methods of recording leases  Comparison of Finance lease with
4. Identify the classifications of leases for the Operating lease
lessor 3. ACCOUNTING BY THE LESSOR
5. Describe the lessor’s accounting for direct-  Classification of Leases by the Lessor
 financing leases  Direct–Financing Method (Lessor)
 Operating method (Lessor)

XIII After studying this chapter, students should be 1. SPECIAL ACCOUNTING PROBLEMS Kieso, E 21-4
able to:  Residual Values Weygandt,
1. Identify special features of lease o Lessee Accounting for Residual Value Warfield, IFRS
arrangements that cause unique  Guaranteed Residual Value (Lessee Edition, Volume
accounting problems Accounting) 2, Chapter 21
2. Describe the effect of residual values,  Unguaranteed Residual Value
guaranteed and unguaranteed on lease (Lessee Accounting)
accounting o Lessor Accounting for Residual Value
3. Describe the lessor’s accounting for sales-  Sales–Type Leases (Lessor)
type leases  Bargain–Purchase Option (Lessee)
4. List the disclosure requirements for leases
XIV After studying this chapter, students should be 1. CHANGES IN ACCOUNTING POLICY Kieso, E 22-1; E
able to:  Retrospective Accounting Changes Weygandt, 22-2; CA
1. Identify the two types of accounting Approach Warfield, IFRS 22-2
changes o Retrospective Accounting Change: Edition, Volume
2. Describe the accounting for changes in Long-Term Contracts 2, Chapter 22
accounting policies o Retrospective Accounting Change:
3. Understand how to account for Inventory Methods
retrospective accounting changes o Direct and Indirect Effects of Changes
4. Understand how to account for 2. CHANGES IN ACCOUNTING ESTIMATE
impracticable changes  Prospective Reporting
5. Describe the accounting for changes in 3. CORRECTION OF ERRORS
estimates Example of Error Correction
6. Describe the accounting for correction of 4. MOTIVATIONS FOR CHANGE OF ACCOUNTING
errors POLICY
7. Identify economic motives for changing 5. ERROR ANALYSIS
accounting policies 6. STATEMENT OF FINANCIAL POSITION AND
8. Analyze the effect of errors INCOME STATEMENT ERRORS
  Counterbalancing Errors
 Non-Counterbalancing Errors
XV After studying this chapter, students should be 1. USEFULNESS OF THE STATEMENT OF CASH Kieso, E 23-13;
able to: FLOWS Weygandt, CA 23-3
1. Describe the purpose of the statement of 2. CLASSIFICATION OF CASH FLOWS Warfield, IFRS
cash flows 3. CASH AND CASH EQUIVALENTS Edition, Volume
2. Identify the major classification of cash 4. FORMAT OF THE STATEMENT OF CASH FLOWS 2, Chapter 23
flows 5. STEPS IN PREPARATION
3. Differentiate between net income and net 6. FIRST EXAMPLE – 2010
cash flow from operating activities 7. FIRST EXAMPLE – 2011
4. Contrast the direct and indirect methods of 8. FIRST EXAMPLE – 2011
calculating net cash flow from operating 9. NET CASH FLOW FROM OPERATING
activities ACTIVITIES – INDIRECT VERSUS DIRECT
5. Determine net cash flow from investing METHOD
and financing activities
6. Prepare a statement of cash flows
7. Identify sources of information for a
statement of cash flows
UJIAN AKHIR SEMESTER (UAS)
Buku Wajib: Intermediate Accounting, Kieso, Weygandt, Warfield, IFRS Edition, Volume 1 & Volume 2, John Wiley & Sons

Ka. PRODI AKUNTANSI KOORDINATOR

DR. MUHAMMAD NURYATNO, AK, MSI DRA. RUMIDA YARNI, AK, MM.