STUDY PLAN

(RPS)

PROGRAM : Undergraduate Program in

Accounting
COURSE : Intermediate Accounting II
CREDITS : 3 Credits

SEKOLAH TINGGI ILMU EKONOMI TRISAKTI

2021

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 STUDY PLAN
(RPS)
Name of University : STIE Trisakti (Trisakti School of Management)
Major : Accounting
Program : Undergraduate Program in Accounting
Course : Intermediate Accounting II
Credits : 3 Credits
Course code : RKA 217
Type :  Theory □ Seminar □ Practice
Prerequisite (if any) : Intermediate Accounting I
Semester : 4
College year : II
Number of meeting : 16
Name of course’s instructors : Team of Lectures

A. DESCRIPTION (CPMK)
After studying this subject, the students should be able to describe some concepts and apply
the accounting for stockholder’s equity, dilutive securities, compute Earnings per Share (EPS),
apply the accounting for investments and prepare the Statements of Cash Flows-Direct
Method. The students should be able to describe the concepts of revenue recognition, apply
the five steps revenue recognition process, apply the accounting for income taxes, accounting
for leases- lessee and lessor, and accounting changes and analysis error.

B. LEARNING OUTCOME (CPL)

Subject Learning Output
Attitude 1. Internalizing academic values, norms and ethics. (A-8)
2. Showing responsibility for work in the field of expertise independently.
(A-9)
General skill 1. Able to apply logical, critical, systematic, and innovative thinking in the
context of the development or implementation of science and
technology that pays attention to and applies the value of the
humanities in accordance with their fields of expertise. (GS-1)
2. Able to show independent, quality and measurable performance. (GS-
2)
Knowledge 1. Understand theoretical concepts in accordance with applicable
Financial Accounting standards about: (GS-1)
a. Financial statement preparation framework,
b. Accounting policies and principles,
c. Recognition, measurement, presentation and disclosure of
elements in financial statements,
d. Accounting and financial information for decision making for
users of financial statements.
2. Understand the principles of investing in financial assets. (K-5)
Special skill Able to prepare financial statements of separate entities and/or
consolidated entities by applying accounting principles and methods for
transactions in accordance with generally accepted financial accounting
standards. (SS-1)

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C. COURSE LEARNING OUTCOME (Sub CPMK)
Learning Outcome
1. The student should be able
to apply the accounting for
stockholders' equity and
indicate how to present
stockholder’s equity
2. The student should be able
to apply the accounting for
dilutive securities and
compute Earnings per
Share (basic and diluted)
3. The student should be able
to apply the accounting for
Investments
4. The student should be able
to describe usefulness and
prepare the Statements of
Cash Flows-Direct Method
5. The student should be able
to understand concepts
revenue recognition and
apply the five step revenue
recognition process
6. The student should be able
to apply the accounting for
income taxes
7. The student should be able
to apply the accounting for
accounting for leases-
lessee and lessor
Learning Objective
1.1 Describe corporate form and issuance of shares
1.2 Explain and apply the accounting and reporting
reacquisition of shares (treasury stock)
1.3 Describe preference shares
1.4 Explain and apply the accounting and reporting issues
related to dividends
1.5 Describe share splits and share dividends
1.6 Indicate how to present stockholder ‘s equity
2.1 Describe the accounting for the issuance, conversion, and
retirement of convertible securities
2.2 Describe and apply the accounting for share warrants
2.3 Describe the accounting and reporting for share
compensation plans
2.4 Compute Earnings per Share-simple and complex capital
structure
3.1 Describe and apply the accounting for debt investments
3.2 Describe and apply the accounting for equity investments
3.3 Explain and apply the equity method of accounting
3.4 Evaluate other major issues related debt and equity
investment
4.1 Describe the usefulness of the Statement of Cash Flows
4.2 Prepare the Statement of Cash Flows-Direct Method
4.3 Explain the specials problem in statement preparation
5.1 Understand the fundamental concepts related to revenue
recognition and measurement
5.2 Understand and apply the five step revenue recognition
process
5.3 Apply the five step process to major revenue recognition
issues
5.4 Apply the percentage of completion method for long term
contracts
5.5 Describe presentation and disclosure regarding revenue
6.1 Describe and apply the fundamentals of accounting for
income taxes
- Future taxable amounts and deferred taxes
- Future deductible amounts and deferred taxes
6.2 Identify additional issues in accounting taxes
6.3 Explain and apply the accounting for net operating losses
- Loss carryforward
6.4Describe the presentations of deferred income taxes in
financial statements
7.1 Describe the environment related to leasing transactions.
7.2 Explain and apply the accounting for leases by Lessee &
Lessor
7.3 Discuss the accounting and reporting for special features
of lease arrangements
7.4 Describe and apply the accounting issues in sale
leaseback transactions
7.5 Apply lessee and lessor accounting to finance and
operating leases
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7 The student should be able
to apply the accounting for
accounting changes and
analysis error
8.1 Describe the types of accounting changes and the
accounting for changes in accounting policies
8.2 Describe and apply the accounting and reporting for
changes in estimates
8.3 Describe and apply the accounting for correction of errors
8.4 Analyze the effect of Errors

D. COURSE DESCRIPTION
TOPIC COURSE OUTLINE
1. Stockholders' 1.1 Corporate form and issuance of shares
Equity
1.2 Reacquisition of shares (treasury stock)
1.3 Preference shares
1.4 Dividends
1.5 Share splits and share dividends
1.6 Presentation of equity
2. Dilutive 2.1 Accounting for convertible securities
Securities and
Earnings per 2.2 Share warrants
Share 2.3 Accounting for share compensation plans
2.4 Earnings per share-Simple and Complex capital
structure
3. Investments 3.1 Debt investments
3.2 Equity investments
3.3 Equity investments - Equity method
3.4 Other reporting issues (impairment value, recycling
adjustment, reclassification between categories
4. Statements of 4.1 Usefulness of the statement of cash flows
Cash Flows
4.2 Statement of cash flows-direct method
4.3 Specials problem in statement preparation
5. Revenue 5.1 Fundamentals revenue recognition
Recognition
5.2 The five step revenue recognition process
5.3 Accounting for revenue recognition issues
5.4 The percentage of completion method for long term
contracts
5.5 Presentation and disclosure regarding revenue
6 Accounting for 6.1 Fundamentals of accounting for income taxes
Income Taxes
- Future taxable amounts and deferred taxes
- Future deductible amounts and deferred taxes
6.2 Additional issues in accounting for income taxes
6.3 Accounting for net operating losses
- Loss carryforward
6.4 Financial statements presentations
7 Accounting for 7.1 The environment related to leasing transactions.
Leases 7.2 Accounting for leases by Lessee & Lessor
7.3 Accounting and reporting for special features of lease arrangements
7.4 Accounting issues in sale leaseback transactions
7.5 Accounting to finance and operating leases by lessee and lessor
8 Accounting 8.1 Types of accounting changes and the accounting for changes in
Changes and accounting policies
Error Analysis 8.2 Accounting and reporting for changes in estimates

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 8.3 Accounting for correction of errors
8.4 Error analysis

E. LEARNING METHOD
1. Learning activities promote student center learning approach. Students are
encouraged and facilitated to actively seek and obtain the expected abilities,
both knowledge, skills and attitudes.
2. There are 3 main activities (methods) that will be carried out in lecture:
a. Small Group Discussion
b. Self-Directed Learning
c. Cooperative Learning

F. ASSIGNMENT
1. Assignment A : Answer the exercise question from the textbook, prior mid-term
and final-term examination.
2. Assignment B : Presentation of PSAK (Via Youtube)

G. GRADING PLAN
1. Grading Method
a. Written test (mid test and final test).
b. Assignment, Presentation, Participation, and Paper Assessment
2. Class participation and activity assessment
3. Component
a. Mid Test (20%)
b. Final Test (20%)
c. Assignment (15%)
d. Quiz (15%)
e. Participation (20%)
f. Presentation of PSAK via Youtube (10%)

H. RULES
1. Students are required to come on time
2. Students must bring required textbook.
3. Students must dress neatly and appropriately in accordance with the rules
4. The maximum number of absence in class is three times

I. REQUIRED TEXTS AND PUBLICATIONS

1. Weygandt & Kieso, Intermediate Accounting, IFRS -3nd edition, 2018
2. Standar Akuntansi Keuangan,IAI, 2020

J. SCHEDULE OF ACTIVITIES
(Next page)

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 SCHEDULE OF ACTIVITIES

Learning Outcome (Sub CPMK):

1. Apply the accounting for stockholders' equity and indicate how to present stockholder’s equity
2. Apply the accounting for dilutive securities and compute Earnings per Share (basic and diluted)
3. Apply the accounting for Investments
4. Prepare the Statements of Cash Flows-Direct Method
5. Describe concepts revenue recognition and apply the five step revenue recognition process
6. Apply the accounting for income taxes
7. Apply the accounting for leases-lessee and lessor
8. Apply the accounting changes and analysis error

Week Learning Indicator Topic Learning Text and Assessment/

Objective Method Required Assignment
(Sub CPMK) Supplies
(1) (2) (3) (4) (5) (7) (8)
1 The student 1.1 Describe corporate form and issuance of shares Stockholder a. Presentation A. Ch. 15 Participation
should be able 1.2 Explain and apply the accounting and reporting s' Equity by lecturer B. PSAK
to apply the reacquisition of shares (treasury stock) 1
accounting for 1.3 Describe preference shares b. Cooperative Exercise from
stockholders' 1.4 Explain and apply the accounting and reporting issues Learning: textbook (A)
equity and related to dividends Exercise from
indicate how to 1.5 Describe share splits and share dividends text book (A)
present 1.6 Indicate how to present stockholder ‘s equity
stockholder’s
equity

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Week Learning Indicator Topic Learning Text and Assessment/
Objective Method Required Assignment
(Sub CPMK) Supplies
(1) (2) (3) (4) (5) (7) (8)
d. Self-Directed Assignment :
Learning: E 15-18
Assignment
P 15-3,4,11
from textbook
(A)

e. Cooperative
Learning: Presentation via
Assignment- you tube : PSAK
Presentation of 1
PSAK (via
youtube)

2&3 The student 2.1 Describe and apply the accounting for the issuance, Dilutive a. Presentation A. Ch 16 Participation
should be able conversion, and retirement of convertible securities Securities by lecturer B. PSAK
to apply the 2.2 Describe and apply the accounting for share warrants and 56
accounting for 2.3 Describe the accounting and reporting for share Earnings per
dilutive compensation plans Share b. Small Group Exercise from
securities and 2.4 Compute Earnings per Share-simple and complex capital Discussion & textbook (A) &
compute structure Cooperative Previous exam-Mid
Earnings per Learning: Term
Share (basic Exercise from
and diluted) text book (A) &
Previous exam-
Mid Term

c. Quiz Quiz Ch 15 & 16

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Week Learning Indicator Topic Learning Text and Assessment/
Objective Method Required Assignment
(Sub CPMK) Supplies
(1) (2) (3) (4) (5) (7) (8)
d. Self-Directed Assignment :
Learning: E16-7,12,17,22, 26,
Assignment 27,
from textbook
P16-1
(A) & Previous
exam-Mid Term and Previous
exam-Mid Term

e. Cooperative
Learning: Presentation via
Assignment- you tube : PSAK 56
Presentation of
PSAK (via
youtube)

4&5 The student 3.1Describe and apply the accounting for debt investments Investment a. Presentation A. Ch. 17 Participation
should be able in Debt and by lecturer B. PSAK
to apply the 3.2 Describe and apply the accounting for equity investments
Equity 50,55,
accounting for 3.3 Explain and apply the equity method of accounting Securities PSAK
Investments 3.4 Evaluate other major issues related debt and equity
investment 71
b. Small Group
Discussion & Exercise from
Cooperative textbook (A)
Learning:
Exercise from
text book (A)

c. Quiz Quiz Ch 17

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Week Learning Indicator Topic Learning Text and Assessment/
Objective Method Required Assignment
(Sub CPMK) Supplies
(1) (2) (3) (4) (5) (7) (8)
d. Self-Directed Assignment :
Learning: E17-11,14,15,
Assignment 18, 21
from textbook
P17-3,7,10 &
(A) & Previous
exam-Mid Term Previous exam-Mid
Term
e. Cooperative
Learning: Presentation via
Assignment- you tube: PSAK 71
Presentation of
PSAK (via
youtube)
6 The student 4.1 Describe the usefulness of the Statement of Cash Flows Statement of a. Presentation A. Ch 23 Participation
should be able Cash Flows by lecturer B. PSAK
to describe 4.2 Prepare the Statement of Cash Flows-Direct Method
2
usefulness and 4.3 Explain the specials problem in statement preparation
prepare the
Statements of b. Self-Directed
Assignment :
Cash Flows- Learning:
Direct Method Assignment E23-9,13
from textbook P23-3,5,6
(A) & Previous & Previous exam-
exam-Mid Term Mid Term

c. Cooperative Presentation via

Learning: you tube: PSAK 2
Assignment-
Presentation of
PSAK (via
youtube)

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Week Learning Indicator Topic Learning Text and Assessment/
Objective Method Required Assignment
(Sub CPMK) Supplies
(1) (2) (3) (4) (5) (7) (8)

7 Quiz

8 Mid Test Ch 15 – 17 dan Ch 23

9 & 10 The student 5.1 Understand the fundamental concepts related to revenue Revenue a. Presentation A. Ch 18 Participation
should be able recognition and measurement Recognition by lecturer B. PSAK
to understand 5.2 Understand and apply the five step revenue recognition 72
process
concepts
5.3 Apply the five step process to major revenue recognition b. Small Group Exercise from
revenue issues Discussion & textbook (A) &
recognition and 5.4 Apply the percentage of completion method for long term Cooperative Previous exam-
apply the five contracts (Percentage of Completion Method, Cost Learning:
FinalTerm
step revenue Recovery Method and Long Term Contract Losses) Exercise from
recognition 5.5 Describe presentation and disclosure regarding revenue text book (A) &
process Previous exam-
FinalTerm

c. Quiz Quiz Ch 18

d. Self-Directed Assignment :
Learning: E-18-16,24,33,36
Assignment
from textbook P18-9,10,11 &
(A) & Previous Previous exam-
exam-FinalTerm FinalTerm

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Week Learning Indicator Topic Learning Text and Assessment/
Objective Method Required Assignment
(Sub CPMK) Supplies
(1) (2) (3) (4) (5) (7) (8)
e. Cooperative Presentation via
Learning: youtube: PSAK 72
Assignment-
Presentation of
PSAK (via
youtube)

11 & The student 6.1 Describe and apply the fundamentals of accounting for Income a. Presentation C. Ch 19 Participation
12 should be able income taxes Taxes by lecturer D. PSAK
to apply the - Future taxable amounts and deferred taxes 46
accounting for
income taxes - Future deductible amounts and deferred taxes b. Small Group Exercise from
6.2 Identify additional issues in accounting taxes Discussion & textbook (A) &
6.3 Explain and apply the accounting for net operating losses Cooperative Previous exam-
Learning:
- Loss carryforward FinalTerm
Exercise from
text book (A) &
6.4Describe the presentations of deferred income taxes in Previous exam-
financial statements FinalTerm

c. Quiz Quiz Ch 19

d. Self-Directed Assignment I:
Learning: E19-4,22
Assignment
from textbook P19-3,4,9 &
(A) & Previous Previous exam-
exam-Final Final Term
Term

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Week Learning Indicator Topic Learning Text and Assessment/
Objective Method Required Assignment
(Sub CPMK) Supplies
(1) (2) (3) (4) (5) (7) (8)
e. Cooperative Presentation via
Learning: youtube: PSAK 46
Assignment-
Presentation of
PSAK (via
youtube)

13 & The student 7.1 Describe the environment related to leasing transactions. Accounting a. Presentation A. Ch 21 Participation
14 should be able 7.2 Explain and apply the accounting for leases by Lessee & for Leases by lecturer B. PSAK
to apply the Lessor 73
accounting for 7.3 Discuss the accounting and reporting for special features
leases-lessee of lease arrangements b. Small Group Exercise from
and lessor 7.4 Describe and apply the accounting issues in sale Discussion & textbook (A) &
leaseback transactions Cooperative Previous exam-
7.5 Apply lessee and lessor accounting to finance and Learning:
FinalTerm
operating leases Exercise from
text book (A) &
Previous exam-
FinalTerm

c. Quiz Quiz Ch 21

d. Self-Directed Assignment I:
Learning: E21-3,5,10,13
Assignment P21-1,6,7
from textbook
(A) & Previous & Previous exam-
exam-Final Final Term
Term

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Week Learning Indicator Topic Learning Text and Assessment/
Objective Method Required Assignment
(Sub CPMK) Supplies
(1) (2) (3) (4) (5) (7) (8)
e. Cooperative Presentation via
Learning: youtube: PSAK 73
Assignment-
Presentation of
PSAK (via
youtube)

15 The student 8.1 Describe the types of accounting changes and the Accounting a. Presentation A. Ch 22 Participation
should be able accounting for changes in accounting policies Changes by lecturer B. PSAK
to apply the 8.2 Describe and apply the accounting and reporting for and Error 25
changes in estimates
accounting for Analysis
8.3 Describe and apply the accounting for correction of errors
changes and
analysis error 8.4 Analyze the effect of Errors
b. Quiz Quiz Ch 22

c. Self-Directed
Assignment I:
Learning:
Assignment E22-3,6,10
from textbook P22-1,3,7,8
(A) & Previous & Previous exam-
exam-FinalTerm Final Term

d. Cooperative Presentation via

Learning: youtube: PSAK 25
Assignment-
Presentation of
PSAK (via
youtube)

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 Week Learning Indicator Topic Learning Text and Assessment/
Objective Method Required Assignment
(Sub CPMK) Supplies
(1) (2) (3) (4) (5) (7) (8)

16 Final Test Ch 18, 19, 21 & 22

Approved by: Jakarta, February, 2021

Head of Accounting Department Course Coordinator

Friska Firnanti, SE., Ak., M.M., M.Ak., CA. Aan Marlinah, S.E., M. Ak.

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 ATTACHMENT

A. Assignment Guide
B. Grading Scale for Quiz and Examination

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 A. ASSIGNMENT GUIDE

ASSIGNMENT GUIDE II

Course (credits) : Intermediate Accounting I

Semester : 2020/2021
Assignment number : 1 (Individual)
Week : 1-7 and 9-14
Assignment name : Answer the exercise question from the textbook
Assignment objective : Students can understand the material described every week
Assignment deadline : Each week after the lesson is completed
Collection day : The next week
Assignment detail : a. Read back material that was submitted
b. Working on all practice questions carefully
c. Working on all practice questions with neat and systematic
d. Do exercises and problems by handwritings in paper, scan
and upload the file
e. Collect assignments to lecturer in Assignment features in
Teams
Criteria of assessment : a. More correct and accurate, it is better
b. More neat and complete, it is better
c. Marks are given according to each exercise or problem
solution points
d. Final assessment is done with an average grade from all
assignment

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 ASSIGNMENT GUIDE
PRESENTATION
Grade Score Indicator Aspect
Poor <41 There is no clear organization. Facts are not used to
support statements.
Fair 41-55 Focused enough but the evidence is insufficient to
use it in draw a conclusion.
Good 56-70 The presentation has a focus and presents some
evidence that supports the conclusions. Organization
Very good 71-85 Well organized and present convincing facts to
support conclusions.
Excellent >85 Organized by presenting
facts supported by examples
which has been analyzed according to the concept.
Poor <41 The contents are inaccurate or too general.
Audiences don't learn anything or are sometimes
misleading.
Fair 41-55 The contents are less accurate, because it is not
there is factual data, it doesn't add up audience
understanding.
Good 56-70 The contents are generally accurate, but not Content
complete. Audiences can learn some implied facts
but they don't add new insights to the topic.
Very good 71-85 Fill accurately and completely. Audiences add new
insights to the topic.
Excellent >85 The contents are able to inspire the audience to
develop the mind.
Poor <41 The presenter is anxious and uncomfortable, and
reads various notes rather than talks. Audiences are
often ignored. Not eye contact occurs because the
presenter looks more at the blackboard or screen.
Fair 41-55 Based on the record, no ideas developed outside
the notes, monotonous sound.
Good 56-70 In general, the presenter is calm,
Presentation
but in a flat tone and quite often depends on a note.
style
Sometimes contact eyes with the audience ignored.
Very good 71-85 The presenter is calm and uses the right intonation,
speaking without being dependent on record, and
interact intensively with the audience. The presenter
is always eye contact with the audience.
Excellent >85 Speak with enthusiasm, transmit enthusiasm and
enthusiasm to the audience.

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 B. GRADING SCALE GUIDELINES
QUIZ AND EXAMINATION

Course (credits) : Intermediate Accounting I (3 Credits)

Semester : 3

Description of expected answers untuk Sub CPMK 1, 3, 5, 6, 7, and 8 Scoring

Do not answer 0%
Correct calculation but wrong journal 50%
Both journal and calculation are correct 100%

Description of expected answers untuk Sub CPMK 2, 4, 5, and 6 Scoring

Do not answer 0%
Correct process/format but wrong calculation 50%
Both process/format and calculation are correct 100%

Learning Outcome (Sub CPMK):

1. Apply the accounting for stockholders' equity and indicate how to present stockholder’s
equity
2. Apply the accounting for dilutive securities and compute Earnings per Share (basic
and diluted)
3. Apply the accounting for Investments
4. Prepare the Statements of Cash Flows-Direct Method
5. Describe concepts revenue recognition and apply the five step revenue recognition
process
6. Apply the accounting for income taxes
7. Apply the accounting for leases-lessee and lessor
8. Apply the accounting changes and analysis error

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