FACULTY OF ECONOMICS AND BUSINESS DIPONEGORO UNIVERSITY

DEPARTMENT OF ACCOUNTING

SYLLABUS

Course Title : Intermediate Accounting 2

Course Code : PEAK6004/EAK21340
Credits : 3 SKS
Study Program : Accounting Undergraduate

A. Course Description
This unit extend and deepen students’ understanding regarding elements of financial statement, their
presentation and special topics that have not been covered in Intermediate Accounting 1 course. The
beginning parts of the course focus on the element statement of financial position including short-
term and long-term liabilities, accounting for lease, as well as shareholder equity. Discussions are
continued with topics pertinent to dilutive securities and earnings per share. Furthermore, this course
also covers accounting change and errors analysis and revisit the preparation and presentation of cash
flows statement.

B .References
 Main
o Kieso, Weygandt, and Warfield.2020. Intermediate accounting: IFRS edition. Forth edition.
USA: John Wiley & Sons (Kieso)
o Ikatan Akuntan Indonesia.2024.Standar akuntansi keuangan.
 Supplement
o Spiceland, Sepe, Nelson, Tan, Low and Low.2013. Intermediate accounting IFRS edition.
USA: McGrawHill (Spiceland)
o Ikatan Akuntan Indonesia.2016.Standar akuntansi keuangan entitas tanpa akuntabilitas
public. (SAK ETAP)
o Ikatan Akuntan Indonesia.2024.Standar akuntansi keuangan entitas privat (SAK
EP)/Standar Akuntansi Keuangan Indonesia untuk entitas privat.
o International Accounting Standard Board. 2018. International financial reporting
standards (IFRS) /The newest edtion.

C. Learning Methods
This course will be conducted through lecture, tutorial, class discussion, and practising exercise
materials. Students are encouraged to actively take part in class discussion and practising exercise
and cases materials in class. Lecturer will give home works to students in every end of class meetings.

D. Assessment
To assess student achievement, this course will consider four components of assessment. These
components are Tasks, Mid Exam and Final Exam. Including in the tasks assessment are home works,
class participation, and quizzes. The weights of each component are as follows:

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  Tasks 50%
 Mid Exam 25%
 Final Exam 25%
Total 100%

Students are eligible to sit in Final Exam if they fulfil a minimum of 75% attendance in this course.
Grading system refers to university academic rules.

E. Course Outline

Weeks Topics References Remarks

1 Overview, Current liabilities Kieso Ch.13; Spiceland Tasks and home

Ch.13 works to be
advised

2 Current liabilities: Provisions and Kieso Ch.13; Spiceland Tasks and home
Contingencies Ch.13; PSAK 57; IAS 8 works to be
advised

3 Non-current liabilities: Bond Kieso Ch.14; Spiceland Tasks and home

Ch.14; PSAK 50, 55, 60 works to be
advised

4 Non-current liabilities: Long-term Kieso Ch. 14; Spiceland Tasks and home
notes payable and special topics Ch.14; PSAK 50, 55, 60 works to be
advised

5 Accounting for Leases Kieso Ch. 21; Spiceland Tasks and home
Ch.15; PSAK 73; IFRS 16 works to be
advised

6 Accounting for Leases Kieso Ch. 21; Spiceland Tasks and home
Ch.15; PSAK 73; IFRS 16 works to be
advised

7 Equities: Concepts and Issuance Kieso Ch.15; Spiceland Tasks and home
Ch.18; PSAK 50, 55, 60 works to be
advised

MID EXAM

8 Equities: Dividend distribution Kieso Ch.15; Spiceland Tasks and home

Ch.18; PSAK 50, 55, 60 works to be
advised

9 Dilutive securities and share Kieso Ch. 16; Spiceland Tasks and home
compensation plan Ch.19; PSAK 50, 55, 60 works to be
advised

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10 Earnings per share Kieso Ch.16; Spiceland Tasks and home
Ch.19; PSAK 56 works to be
advised

11 Accounting change and errors Kieso Ch. 22; Spiceland Tasks and home
analysis Ch.20; PSAK 25 works to be
advised

12 Accounting change and errors Kieso Ch. 22; Spiceland Tasks and home
analysis Ch.20; PSAK 25 works to be
advised

13 Statement of cash flows: Operating Kieso Ch. 23; Spiceland Tasks and home
activities Ch.21; PSAK 2 works to be
advised

14 Statement of cash flows: Investing Kieso Ch. 23; Spiceland Tasks and home
activities and financing activities. Ch.21; PSAK 2 works to be
advised

FINAL EXAM