SYLLABUS

: Intermediate Accounting
Mata Kuliah II Semester : 4 (four) Prodi : Accounting
(Course) (Semester) (Departement)
Kode Mata
Kuliah : ACMR221 SKS : 3 credit Dosen Pengampu : Kristi Indriyani, M.Pd
(Course Code) (Credit) (Lecturer)

Deskripsi Mata Kuliah Intermediate Accounting II discuss many important aspect in bussiness combination that usually happens in the companies. The
(Course Description) course will address depreciation, intangible assets, liabilities, equity, stock returns, investments, income, accounting for leases,
presentation of financial reporting and cash flows

After taking this course, students are expected to be able to:

1. Upholding an attitude of integrity and a code of ethics as well as ensuring data integrity in the presentation of financial
Capaian Pembelajaran reporting and cash flow.
(Learning Outcomes) 2. Perform analysis of the depreciation expense, intangible assets, liabilities, equity, stock returns, investments, income,
accounting for leases, presentation of financial reporting and cash flows
Presentasi Penilaian 1. Attendence : 10%
(Grading Percentage) 2. Homework/ Assignment : 10%
3. Quis : 20%
4. Mid Exam : 25%
5. Final Exam : 35%

Minggu Ke Kemampuan akhir yang Bahan Kajian Bentuk Pembelajaran Kriteria Penilaian
(Weeks) diharapkan (Outcomes) (Course Material) (Types of Courses) (Grading Indicator)
(1) (2) (3) (4) (5)
1 Are able to understand the  depreciation method  Lecturing,  Be able to understand
perform the depreciation of fixed  Disccusion
for fixed assets. depreciation method for fixed
 Question and answer
assets  Online Assignment assets.
 Blended Learning
2-3 Students able to measure, assess,  Measure, assess,  Lecturing,  Be able to understand able
record, report, disclose and record, report, and  Question and answer to measure, assess, record,
 Online Assignment
calculate intangible assets disclose. report, and disclose
 Calculate intangible  Be able to calculate
assets intangible assets
 Project base Learning
 4 Be able to understand liabilities  Long term liabilities  Lecturing,  Able to current liabilities
 Discussion
 Short term liabilities and non-current liabilities
 Q and A
 Online Assignment
5 Students able to understand  Concept of equity  Lecturing,  Able to understand
Understand and master the  Discussion
accounting Concept of equity
 Q and A
concepts and principles of equity  Principles of equity  Online Assignment accounting
accounting accounting  Able to understand
Principles of equity
accounting
 Project base Learning
6-7 Be able to understand the  Accounting for  Lecturing,  able to understand preparation
concepts and principles of potential equity  Discussion Accounting for potensial equity
 Problem solving
accounting for potential equity securities and reporting  Online Assignment securities of stock returns
securities and reporting of stock of stock returns:
returns
8 Midterm Exam
9-10 Be able to explain investment ,  Investment  Lecturing,  Able to understand
 Discussion
the accounting and reporting of  Investments in equity Investments
 Quiz / Assignment
investments in common stock by  Accounting for  Able to understand in
investors investments using the equity
equity method  Able to understand
accounting for investments
using the equity method
 Blended Learning
11 Be able to understand the Income  Completion Percentage  Lecturing,  able to understand, Income
Recognition  Discussion
Method Recognition: Recognition
 Problem solving
 Contract Method  Online Assignment During Production
Completed.  Project Based Learning
 Presentation and
Disclosure
 Presentation to matery
of Completed
 Presentation matery of
Method completed
contract
12 Be able to understand income  Installment Sales  Lecturing,  Students are able to
material (income recognition  Discussion
Method understand income
 Problem solving
after submission)  Cost Recovery Method  Quiz / Assignment material (income
 Deposit Method recognition after
submission)
 Project Blessed Learning
13 Be able to understand rent  Basis for Determining  Lecturing,  able to understand Basis
accounting material Rent Types.  Discussion for Determining rent
 Problem solving
 Lesseec Accounting.  Online Assignment Types.
 Lessord accounting.  Being able to create
 Presentation and Lesseec Accounting.
Disclosure  Being able to create
Lessord accounting.

14 Are able to understand the  Classification
material for preparing cash flow  Direct Method
reports  Indirect Method
15 Are able to understand disclosure  Principle of Full
material in financial reporting.
disclosure.
 Interim Report.
 Segment Reporting.
 Financial Statements
16 Final Exam
Referensi (References) :
 Prepare to create
Presentation & Disclosure
 Blessed Learning
 Lecturing,  Able to understand
 Discussion
classification cash flow
 Quiz with Quizezz
 Problem solving  Prepare to create cash flow
Online Assignment with direct method
 Prepare to create cash flow
with Indirect Method
 Project Based Learning
 Lecturing,  Prepare to create Financial
 Discussion
Statements
 Problem solving
 Online Assignment  Blended learning feat Project
Based Learning

1. J Kieso, Donald E and Weygandt, Jerry, J. Intermediate Accounting 10th Ed, New York : John Wiley & Sons
2. Sugiri Slamet, Akuntansi Keuangan Menengah, Buku 1, UPP AMP YKPN
3. Skousen, Stice, Stice, Akuntansi Keuangan Menengah, Buku Satu, Edisi Pertama, Salemba Empat, 2001
Acknowledeged by Department Coordinator:

Dimaz Ramananda, S. E, M. AK

NIDN : 0424099203