SATUAN ACARA PERKULIAHAN

Magister Akuntansi (Maksi) USB YPKP

Matakuliah : Teori Akuntansi Lanjutan

Bobot SKS : 3 (tiga)
Dosen : Dr. Nunung Nuryani, MSi., Ak., CA

Referensi
Pertemuan Pokok Bahasan
Bacaan
SMJ - Ch.1
1 The development of accounting theory SWR - Ch.1
SMJ - Ch.2
2 Conceptual framework for financial reporting SWR - Ch.4
KWW - Ch.2
SMJ - Ch.3
3 International Accounting Standards KWW - Ch.1
SMJ - Ch.5
4 Income concepts for financial reporting SWR - Ch.10
SMJ - Ch.6
5 Income statements KWW – Ch.4
SMJ - Ch.7
6 Statement of Financial Position & Statement of Cash Flow
KWW – Ch.5
SMJ - Ch.8
7 Working capital SWR - Ch.6
8 Ujian Tengah Semester (UTS)
SMJ - Ch.9
9 Plant & Equipment SWR - Ch.6
SMJ - Ch.10
10 Investment in Securities KWW – Ch.17
SMJ - Ch.10
11 Intangible Assets KWW – Ch.12
SMJ - Ch.11
12 Long Term Liabilities SWR - Ch.7
KWW – Ch.14
SMJ - Ch.15
13 Equity SWR - Ch.11
KWW – Ch.15
SMJ - Ch.13
14 Leases KWW – Ch.21
SMJ - Ch.17
15 Disclosures of financial information SWR - Ch.12
KWW – Ch.24
16 Ujian Akhir Semester (UAS)

Komposisi Nilai: Harian: 40%, UTS: 30%, UAS: 30%

Buku Acuan:
1. Schroeder, Richard G., Myrtle W. Clark and Jack M. Cathey : “Financial Accounting Theory
and Analysis: Text and Cases”, 12th Ed. (Asia Edition) , 2019. (SMJ)
2. Suwardjono, Teori Akuntansi, edisi ketiga, BPFE, 2005 (SWR)
3. Ikatan Akuntan Indonesia, Standar Akuntansi Keuangan, 2015 (IAI)
4. Kieso, Weygandt, & Warfield, Intermediate Accounting, IFRS edition., 2018. (KWW)
5. Jurnal & artikel ilmiah terkait topik.