SYLLABUS Semester 1, 2013/2014 Department of Accounting Facult of !

conomics an" Business #a"$a% &a"a Uni'ersit Lecturer Subject Contact "##ice Subject Code Credit Schedu%e C%ass 0oom Consu%tation : : : : : : : : : Singgih Wijayana, S.E., M.Si., Ph.D Intermediate Accounting II singgih !ugm.ac.id $irst $%oor, West Wing A&'()*( + Credit ,ours Monday, *-:** . */:+* am '+*+ by a11ointment through emai%

(ourse Description) A&' ()*(, the second in a t o2course series in intermediate #inancia% accounting, has an o3era%% objecti3e to he%1 students 1re1are, read, and ana%yse #inancia% statements. 4he #ocus o# this subject is on an e5terna% user and #inancia% accounting standards in Indonesia and internationa% 1ers1ecti3e. 4o1ics co3ered inc%ude accounting treatment o# $i5ed Assets and Intangib%e Assets, In3estments, 6onds and Long24erm 7otes, Leases, Shareho%ders8 E9uity, Leases, Income 4a5es, Accounting Changes and Error Corrections, and $u%% Disc%osure in $inancia% 0e1orting. A#ter the com1%etion o# this course, students shou%d be ab%e to account #or those accounts in accordance ith :;enera%%y Acce1ted Accounting Princi1%es <;AAP=> and describe the accounting 1rocedures that ou%d be a11%ied using :Internationa% $inancia% 0e1orting Standards> <I$0S=. E5am1%es #rom current accounting 1ractices and the ;AAP and I$0S re1orting re9uirements are gi3en in this course. Ethica% considerations and im1act on 3arious sta?eho%ders are a%so discussed as an im1ortant com1onent o# this study o# #inancia% re1orting 1ractices. Learning *utcomes) A#ter com1%etion o# this course, students are e51ected to be ab%e to: )= Discuss, inter1ret, and to de3e%o1 sound argument based on conce1ts and theories gi3en@ (= A11%y ana%ytica% techni9ues, a11ro1riate and su11orted by genera%%y acce1ted accounting 1rinci1%es and Internationa% $inancia% 0e1orting Standards <I$0S=, to so%3e 1rob%ems@ += E3a%uate current 1ractice in the %ight o# the conce1tua% #rame or?@ A= Co%%ect and search re%e3ant data and in#ormation in the #ie%ds o# #inancia% accounting #rom 3arious sources@ B= Present in ora% and ritten #orm o# reading assignment and argue in c%ass discussion@ C= Ma?e use o# team or? to 1ro3ide so%utions #or 3arious cases in #inancia% accounting.

+e,t Boo- an" +eac%ing &aterials) &ieso, Dona%d E., Derry D. Weygandt, dan 4erry D. War#ie%d. (*)). Intermediate Accounting. Eo%ume ), I$0S Edition. Dan3er, MA: Dohn Wi%ey F Sons, Inc. &ieso, Dona%d E., Derry D. Weygandt, dan 4erry D. War#ie%d. (*)). Intermediate Accounting. Eo%ume (, I$0S Edition. Dan3er, MA: Dohn Wi%ey F Sons, Inc. I?atan A?untan Indonesia. Duni (*)(. Standar A?untansi &euangan. Da?arta: IAI. Case studies or artic%es as additiona% teaching materia%s i%% be distributed through emai% or sintesis 1rior to the re%e3ant c%ass session

.nstruction &et%o") A brie# %ecture i%% be gi3en, #o%%o ed by 9uestions2ans ers about the to1ic discussed. Student 1artici1ation through comments, gi3e 1resentations, as? 9uestions, or ans er 9uestions #rom other #e%%o s or %ecturer is encouraged. Prior to the c%ass meeting, students are re9uired to read the materia%s, #inish the home or?, and do some e5ercises and 1rob%ems #rom the end 1art o# each cha1ter. 4o ensure this, the %ecturer has the right to gi3e a 9uestion and random%y choose students to ans er. GuiH or tests may be conducted. ,ome or? #or the ne5t c%ass meeting i%% be gi3en e3ery end o# the c%ass meeting. (lass /olicies) Students are e51ected to attend e3ery schedu%ed meeting o# each c%ass on time. Students #ai% to meet the attendance 1o%icy o# -BI o# the c%asses during the semester i%% not recei3e any grade <#ai%=. Aca"emic .ntegrit :4he De1artment o# Accounting, $E6 ';M does not to%erate academic dishonesty. A%% 3io%ations i%% be recorded in the $E6 systems. $or the #irst o##ense, a student ho 3io%ates the academic integrity i%% recei3e a Hero 1oint #or the assignment <i.e. home or?, 9uiH or e5am=. $or the second o##ense, the student i%% recei3e a grade o# :E> in the course here the student commits the second o##ense. $or the third o##ense, the De1artment i%% recommend that the student be dismissed #rom the 'ni3ersity.> #ra"ing) 4he #ina% grade consists o# se3era% #actors be%o : Mid E5am Discussion 4ests ,ome or? $ina% E5am 4ota% +*I )*I )*I (*I +*I )**I

0ee-l Sc%e"ules Sc%e"ule I Date */ Se1tember (*)+ +opic Sy%%abus e51%anation@ "3er3ie o# Intermediate $inancia% Accounting I Ac9uisition and Dis1osition o# Pro1erty, P%ant, and E9ui1ment De1reciation, Im1airments, and De1%etion Cha1ter2)*

II

)C Se1tember (*)+

III IE E EI EII

(+ Se1tember (*)+

Cha1ter 2)) Cha1ter 2)( Cha1ter 2)A Cha1ter 2)B Cha1ter 2)C

*( "?tober (*)+ Intangib%e Assets */ "ctober (*)+ Long2term Liabi%ities )C "ctober (*)+ Stoc?ho%ders8 E9uity (+ "ctober (*)+ Di%uti3e Securities and Earnings 1er Share

&i" +est, 21 *cto2er 2013 3 04 5o'em2er 2013 EIII IK K KI KII )+ 7o3ember (*)+ 0e3enue 0ecognition (* 7o3ember (*)+ Accounting #or Income 4a5es (- 7o3ember (*)+ Accounting #or Pensions and Postretirement 6ene#its Cha1ter 2)J Cha1ter 2)/ Cha1ter 2(* Cha1ter 2() Cha1ter 2((

*A December (*)+ Accounting #or Leases )) December (*)+ Accounting Changes and Error Ana%ysis Presentation and Disc%osure in $inancia% 0e1orting

KIII

)J December (*)+

Cha1ter 2(A

Brea-, 23 Decem2er 2013 3 21 Decem2er 2013 Final +est, 30 Decem2er 2013 3 11 6anuar 2014