SEMESTER LEARNING PROGRAM AND ACTIVITY

PLAN
RENCANA PROGRAM DAN KEGIATAN PEMBELAJARAN SEMESTER
(RPKPS)

AKU3105

Advanced Accounting
Bachelor in Accounting

UNIVERSITAS GADJAH MADA

Faculty of Economics and Business
2024
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Universitas Gadjah Mada

Faculty of Economics and Business
Bachelor in Accounting
SEMESTER LEARNING PROGRAM AND ACTIVITY PLAN
CREDIT COURSE PRE-REQUISITE
COURSE CODE COURSE NAME SEMESTER
UNIT STATUS COURSE
AKU3105 Advanced 3 - Compulsary Intermediate
Accounting Accounting 2
GRADUATE Graduates of the Bachelor in Accounting at FEB UGM shall:
COMPETENCY Tujuan Tujuan/Sifat Tinggi Med Rendah Pengukuran Kinerja
GOALS (CG) kompetensi
ADDRESSED BY THE
1. Students 1.1 Demonstrate the √ - Assignment and quiz
COURSE
demonstrate the ability to deliver - Exam
ability to written reports
communicate. through (1.1)
organization;
(1.2) style, and
(1.3) knowledge
of the subject.
1.2 Demonstrate the √ - Assignment and quiz
ability to deliver - Discussion and
oral presentation Participation
through (1.4)
structure, (1.5)
use of media,
(1.6) body
language; (1.7)
respond to
questions
2. Students have 2.1. Demonstrate the √ - Assignment and quiz
ethical ability to - Discussion and
understanding and identify ethical Participation
reasoning. issues in
accounting
profession
2.2. Demonstrate the √ - Assignment and quiz
ability to - Discussion and
identify ethical Participation
standards in
accounting
profession
2.3 Students √ - Assignment and quiz
demonstrate an - Discussion and
understanding of Participation
ethical
framework.
2.4 Students √ - Assignment and quiz
demonstrate - Discussion and
ability to make a Participation
choice based on
ethical
consideration.
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3. Students 3.1. Students √ - Assignment and quiz

demonstrate demonstrate - Discussion and
theoretical and theoretical and Participation
practical practical - Exam
understanding of understanding of
accounting financial
knowledge. accounting.
3.2. Students √ - Discussion
demonstrate
theoretical and
practical
understanding of
auditing.
3.3. Students √ - Discussion
demonstrate
theoretical and
practical
understanding of
cost accounting
and managerial
control.
3.4. Students √ - Discussion
demonstrate
theoretical and
practical
understanding of
accounting
information
system.
4. Students 4.1. Students √ - Discussion and
demonstrate ability demonstrate the Participation
to work in team ability to work
with peers from
diverse
backgrounds
4.2. Students are √ - Discussion and
present at team Participation
meetings.
4.3. Students √ - Discussion and
participate Participation
actively in team
meetings.
4.4. Students are √ - Discussion and
committed to Participation
work together
on team
assignments.
5. Students 5.1. Understand their √ - Discussion and
demonstrate ability own strength Participation
to lead others. and weakness.
5.2. Students √ - Discussion and
demonstrate the Participation
ability to inspire
their peers.
5.3. Students √ - Discussion and
demonstrate the Participation
ability to direct
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their peers and

team.
6.1 Students √ - Discussion and
demonstrate Participation
active English
proficiency.
6.2 Students √ - Discussion and
demonstrate the Participation
ability to
identify global
6. Students have
accounting
the ability to adapt
issues.
to global
6.3 Students √ - Discussion and
environment.
demonstrate the Participation
ability to
provide
solutions to
global
accounting
issues.

COURSE
OBJECTIVES (CPMK) Upon the completion of the Advanced Accounting course, students are expected to be able
to:
CPMK 1 Explain various types of business combination and the impact on accounting.
CPMK 2 Understand theories and basic concept to prepare consolidated financial
statements.
CPMK 3 Prepare consolidated financial statements.
CPMK 4 Understand interim financial report and segmented reporting.
CPMK 5 Understand various types of bankruptcy.
CPMK 6 Prepare necessary statements due to liquidation and reorganization.
CPMK TO CGs
MAPPING CPMK 1 CPMK 2 CPMK 3 CPMK 4 CPMK 5 CPMK 6
CG 1 √ √ √ √ √ √
CG 2 √ √ √ √ √ √
CG 3 √ √ √ √ √ √
CG 4 √ √ √ √ √ √
CG 5 √ √ √ √ √ √
CG 6 √ √ √ √ √ √
COURSE Advanced Accounting covers current accounting concepts and rules for advanced topics in financial
DESCRIPTION accounting. In particular, it explains business combinations and how to prepare consolidated financial
statements when business consolidation results in control of one business entity over other entities. It also
covers specific topics related to consolidated financial statements: intercompany profit transactions, changes
in ownership interests, indirect and mutual holdings. Topics other than the preparation of consolidated
financial statements, which are segment and interim financial reporting and corporate liquidation and
reorganization will be discussed as well.
ASSESSMENT
METHODS AND ASSESSMENT CRITERIA PERCENTAGE CPMK
LINKAGE TO CPMK (%) 1 2 3 4 5 6
Mid-term exam 25 √ √ √ √
Final exam 25 √ √
Quiz 20 √ √ √ √ √ √
Discussion and participation 15 √ √ √ √ √ √
Assignments 15 √ √ √ √ √ √
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COURSE MATERIAL Main:

1. Beams, F. A., Anthony, J.H., Bettinghaus, B., and Smith, K.A. 2018. Advanced Accounting. 13 th
Edition. Pearson [B]
Additional:
1. International Financial Reporting Standards (IFRS)
2. Standar Akuntansi Keuangan (SAK)
3. Other relevant materials.
Learning videos may be utilized in specific sessions as deemed appropriate by the facilitator.
GRADING Grade Range Cumulative Weighted Grade
A 90-100 4.0
A- 85-89,99 3.75
A/B 80-84,99 3.5
B+ 75-79,99 3.25
B 70-74,99 3
B- 65-69,99 2.75
B/C 60-64,99 2.5
C+ 55-59,99 2.25
C 50-54,99 2
C- 45-49,99 1.75
C/D 40-44,99 1.5
D+ 35-39,99 1.25
D 30-34,99 1
E <30 0
Below is the explanation for each grade:
Grade Explanation
A Like A-, with consistent evidence of substantial originality and understanding in identifying,
producing and communicating conflicting arguments, perspectives or problem-solving
approaches; critically evaluate the problem, its solutions and the implications of the problem.
A- Like B+, with much evidence of originality in defining and analyzing issues or problems and in
creating solutions; using levels, styles and suitable communication means to the discipline of
science and audience.
A/B and B+ Demonstrate a substantial understanding of basic concepts in various contexts; develop or adapt
convincing arguments and provide a comprehensive justification; communicating information
and ideas adequately in terms of disciplinary conventions.
B Demonstrate adequate understanding and application of basic concepts from the field of study;
building arguments or decisions and providing acceptable justification; communicating
information and ideas adequately in terms of disciplinary conventions.
B- to C Demonstrate a superficial or partial or erroneous (faulty) understanding of basic concepts of the
field of study and the limited ability to apply the concepts; giving an unsupported or improper
argument; communicate information or ideas with unclear and inconsistent compliance with
disciplinary conventions.
C- to D+ Demonstrate a real shortcoming in understanding and applying underlying concepts;
communicate the ideas and information in incomplete ways or confusing and give just little
attention the conventions of the science field.
D Fail to demonstrate the major part or the whole part of learning goals.
E There is no work that can be graded.
INSTRUCTORS Aprilia Beta Suandi, Dr., S.E., M.Ec.
STUDENT’S 1. Students are expected to attend the class with proper preparation by reading the materials required in
RESPONSIBILITIES each session.
2. Contribute to the class by actively participate in the discussion led by the facilitator.
3. Listen to the lecture, summarize, and make notes of important items to be discussed further during the
course.
4. Do all course assignments.
5. Do the mid-term and final exam in the scheduled week. Student has no right to ask mid-term and final
exam in other occasion except in force majeure conditions.
6. Students are required to join the Google Classroom by using this invite link:
https://classroom.google.com/c/NjI4OTA4MDQ1MTk1?cjc=kwzzqcr
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or use class code: kwzzqcr

ACADEMIC Universitas Gadjah Mada does not tolerate any form of plagiarism as this is a severe violation of academic
INTEGRITY integrity. Plagiarism encompasses presenting someone else’s words, work, opinions, or factual information
as one’s own without giving proper acknowledgment. When you copy someone else’s work, you are
plagiarizing. You must not copy sections of work (such as paragraphs, diagrams, tables, and words) from
any other person, including another student or any other author. Cutting and pasting is a clear example of
plagiarism. All discovered instances involve the negative grading of the assignment and result in a failure
of the course (Grade = E). In the case of group work, the entire team members will fail the course (Grade =
E).
Participation is a fundamental part of the course. Punctuality and regular attendance in class are of prime
importance for the successful completion of this course. Students will be expected to attend the class on
time and remain in class until the end of the class session.
It is imperative for students to comply with all assessed activities. If you have an emergency that leads you
to come late, you should contact your instructor in advance.
AUTHORIZATION DATE COURSE COORDINATOR HEAD OF THE STUDY PROGRAM

10 February 2024 Dr. Aprilia Beta Suandi, M.Ec. Vogy Gautama Buanaputra, Ph.D.
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WEEKLY LEARNING ACTIVITY PLAN

Session Course Sub-Objective Topic Material Assignment Facilitator

Explain the impact of business a. Syllabus/CPMK
1 Syllabus/RPKPS Aprilia Beta Suandi, Dr.,
combination on the recording of assets b. Reminder: Academic Integrity! Ch 1: E1-3, E1-4
(13 Feb) [B – 1] S.E., M.Ec.
and liabilities. c. Business Combination
Explain the implication of equity
2 method on the book of parent company Stock Investments – Investor Ch 2: E2-4, E2-5, E2- Aprilia Beta Suandi, Dr.,
[B – 2]
(20 Feb) and the preparation of consolidated Accounting and Reporting 13 S.E., M.Ec.
financial statements.
3 Prepare consolidated financial An Introduction to Consolidated Aprilia Beta Suandi, Dr.,
[B – 3] Ch 3: E3-5, E3-7
(27 Feb) statements. Financial Statements S.E., M.Ec.

4 Prepare consolidated financial Consolidation Techniques and Aprilia Beta Suandi, Dr.,
[B – 4] Ch 4: P4-2
(5 March) statements. Procedures S.E., M.Ec.

5
NATIONAL HOLIDAY (RAMADAN)
(12 March)
Prepare consolidated statements when
6 Intercompany Profit Transactions – Aprilia Beta Suandi, Dr.,
intercompany transactions from [B – 5] Ch 5: E5-7, E5-8
(19 March) Inventories S.E., M.Ec.
inventory purchased/sold exist.
Prepare consolidated statements when
Intercompany Profit Transactions – Aprilia Beta Suandi, Dr.,
intercompany transactions from fixed [B – 6] Ch 6: E6-8, E6-11
Plant Assets S.E., M.Ec.
7 assets purchased/sold exist.
(26 March) Prepare consolidated statements when
Intercompany Profit Transactions – Aprilia Beta Suandi, Dr.,
intercompany transactions from bond [B – 7] Ch 7: P7-1, P7-3
Bonds S.E., M.Ec.
purchased/sold exist.
Mid-Term Exam (16-26 April 2024)
Prepare consolidated financial
8 Aprilia Beta Suandi, Dr.,
statements in various accounting Changes in Ownership Interests [B – 8] Ch 8: E8-2, E8-11 (1)
(30 April) S.E., M.Ec.
periods.
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Session Course Sub-Objective Topic Material Assignment Facilitator

9 Prepare consolidated financial Ch 8: P8-2 (2) Aprilia Beta Suandi, Dr.,

Indirect and Mutual Holdings (1) [B – 8]
(7 May) statements for indirect holdings. S.E., M.Ec.
Ch 9: E9-2, E9-8 (Ch
10 Prepare consolidated financial Aprilia Beta Suandi, Dr.,
Indirect and Mutual Holdings (2) [B – 9] 9 Indirect holding)
(14 May) statements for mutual holdings. S.E., M.Ec.
11 Ch 9: E9-3 (Ch 9
Apply the calculation of EPS for Subsidiary Preferred Stock and Aprilia Beta Suandi, Dr.,
(21 May) [B – 9] Mutual holding)
consolidated financial statements. Consolidated EPS S.E., M.Ec.
Understand various theories of
consolidation.
Understand the concept of push-down Consolidation Theories, Push-Down
[B – 10] Ch 10: E10-4, P10-6 Aprilia Beta Suandi, Dr.,
12 accounting. Accounting, and Corporate Join
[B – 11] S.E., M.Ec.
Understand the impact of corporate join Ventures
ventures on consolidated statements.

Segment and Interim Financial Ch 15: P15-2, P15-3 Aprilia Beta Suandi, Dr.,
13 Prepare segment and interim report. [B – 15]
Reporting S.E., M.Ec.
Prepare necessary accounting
Corporate Liquidation and Ch 18: E18-5, P18-2, Aprilia Beta Suandi, Dr.,
14 procedures and reports during [B – 18]
Reorganizations P 18-7 S.E., M.Ec.
liquidation and reorganization.
Final Exam (19-28 June 2024)