SEMESTER LEARNING PLAN

(RPS)

ACCOUNTING THEORY
COURSE CODE: 309A3313

KEMENTERIAN RISTEK DIKTI

UNIVERSITAS HASANUDDIN
ECONOMIC AND BUSINESS FACULTY – ACCOUNTING DEPARTMENT
2019
 SEMESTER LEARNING PLAN
UNIVERSITAS HASANUDDIN
ECONOMIC AND BUSINESS FACULTY – ACCOUNTING DEPARTMENT
Code Course clumps Score Semester Compilation Date
Course : Accounting Theory 309A3313 Financial Accounting and Business (Credits) January 18, 2019
T=2 P=1
OTORISASI
RPS Developer Lecturer Course Coordinator Departement Head
Dr. Andi Kusumawati, SE.,Ak., M.Si.,CA

Signature Signature Signature

CPL- Study Program charged to the Constitutional Court

P2 Mastering the theoretical concept of accounting (accounting theory) in a minimum covering the basic framework of the presentation
and preparation of financial statements
Capaian Pembelajaran

P3 Mastering general concepts and principles of accounting

KU5 Able to make appropriate decisions in the context of problem solving in their area of expertise, based on the results of information and
data analysis
KK3 Able to prepare, analyze, and interpret the financial statements of a separate entity by applying accounting principles to transactions in
accordance with general financial accounting standards and applicable ETAP financial accounting standards
CPMK

Able to explain the general picture, differences in perspective, regulatory theories, roles and objectives, types of measurement,
philosophy, scope and strengths of accounting theory, accounting research and limitations of behavioral accounting.
CPL- SUB CPMK

CPL-1 Able to explain the general picture of accounting theory

2
 CPL-1 Able to explain differences in the perspectives of pragmatic, synthetic and semantic, normative, positive theories in financial
accounting
CPL-2 Able to explain regulatory theories relevant to accounting and auditing practices, and the institutional structure of standard setting
CPL-3 Able to explain the roles and objectives of the conceptual framework and the resulting standards
CPL-3 Able to explain the importance of measurement and types of measurement in accounting
CPL-3 Able to explain historical and current accounting measurements, and applicable accounting standards
CPL-3 Able to explain a case of financial accounting.
CPL-3 Able to explain the definition, recognition, measurement and disclosure of assets, as well as issues related to accounting standards
CPL-3 Able to explain the definition, recognition, measurement and disclosure of liabilities and equities, as well as issues related to
accounting standards
CPL-4 Able to explain the definition, recognition, measurement and disclosure of income, as well as issues related to accounting standards
CPL-4 Able to explain the definition, recognition, measurement and disclosure of costs, and issues related to accounting standards
CPL-4 Able to explain contracting theory, agency, and signaling, as well as potential problems arising from each of the above theories.
CPL-4 Able to explain philosophy, scope and advantages of positive accounting theory, and their implications in the capital market
CPL-4 Able to explain definitions, scope, researches, and limitations of behavioral accounting
Course Description This course discusses the contribution of accounting theory in accounting practices, as well as the linkages of issues in financial
accounting theory, research and practice
Learning Materials / 1. A brief description of accounting theory
Subjects 2. Construction of Accounting Theory
3. Application of Theory to accounting regulation
4. Conceptual Framework
5. Measurement Theory
6. Accounting measurement system
7. Case Discussion
8. Assets
9. Liabilities and Equities
10. Revenue
11. Expense
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 12. Positive theories of accounting and disclosure policies
13. Capital Market Research
14. Behavioral Research in Accounting
Books Primary:
1. Godfrey Jayne, et al. Accounting Theory, Sevent Edition, John Willey and Sons Australian Ltd, 2010
Support:

Instructional Media Software: - Hardware:: LCD & White board

TeachingTeam -
Prerequisite Courses

Learned Form,
Sub-CPMK Learning methods, Score
Weeks Assessment Learning materials
(The final ability of Student Assignment, Assesmtent
- [ Estimated time] [Library]
each learning phase) (%)
Indicator Criteria & Form Daring (online) Luring (offline)
(1) (2) (3) (4) (5) (6) (1) (2)
Able to explain the Completeness Shows the stages of LMS → Module 1 Form: Lecture College contracts, RPS,
general picture of explains the ability personal activities PT + BM Method: CbL CPMK,
accounting theory to be obtained as to reach sub- [(1 + 1) x (2x60 ")] Permenristekdikti
well as the CPMK and TM [(1x(3x50”)] number 44 of 2015,
activities that will understand Assignment: KKNI Documents,
be carried out by main issues of College Unhas academic
1 college participants financial participants regulations. 5
and the ability to accounting theory register on the
express opinions LMS site and
related to the main plagscout A brief overview of
issues of financial accounting theory
accounting theory
Book 1
2 Able to explain Accuracy in 10 = exactly PT + BM Form: Lecture Construction of 5
differences in the explaining and summarize and [(1+1)x(2x60”)] Method: CbL Accounting Theory

4
 perspectives of summarizing explain the material
pragmatic, synthetic theories developed Task: make mind TM [(1x(3x50”)]
and semantic, in accounting such 5 = just summarize mapping
normative, positive as pragmatism,
theories in financial synthetic and
accounting semantic,
normative, and Book 1
positive theories as
well as their
perspective views
3 Able to explain Accuracy in 10 = exactly PT + BM Form: Lecture
regulatory theories explaining and summarize and [(1+1)x(2x60”)] Method: CbL
relevant to summarizing explain the material
accounting and regulatory theories Task: make mind TM [(1x(3x50”)] Application of
auditing practices, relevant to 5 = just summarize mapping Theory to accounting
and the institutional accounting and regulation 5
structure of standard auditing and how
setting the regulatory Book 1
framework for
financial reporting
is
4 Able to explain the Accuracy 10 = exactly PT + BM Form: Lecture
roles and objectives explain and summarize and [(1+1)x(2x60”)] Method: CbL
of the conceptual summarize the explain the material Conceptual
framework and the roles, objectives, Task: make mind TM [(1x(3x50”)] Framework
resulting standards development, and 5 = just summarize mapping
5
criticisms of the
conceptual
framework of Book 1
accounting and
auditing standards
5 Able to explain the Accuracy 10 = exactly PT + BM Form: Lecture Measurement Theory 5
importance of explain and summarize and [(1+1)x(2x60”)] Method: CbL
measurement and summarize the explain the material
5
 types of importance of Task: make mind TM [(1x(3x50”)]
measurement in measurements and 5 = just summarize mapping
accounting their scale, types of
measurements, and
their reliability and Book 1
accuracy
6 Able to explain Accuracy 10 = exactly PT + BM Form: Lecture
historical and current explain and summarize and [(1+1)x(2x60”)] Method: CbL
accounting summarize explain the material
measurements, and historical and Task: make mind TM [(1x(3x50”)] Accounting
applicable current accounting 5 = just summarize mapping measurement system
accounting standards measurements, exit 5
price accounting,
and global Book 1
accounting
standards

7 Able to explain a Accuracy Exactly analyze the PT + BM Form: Lecture

case of financial analyze cases case [(1+1)x(2x60”)] Method: CbL
accounting related to changes
in financial Task: make mind TM [(1x(3x50”)]
Case Study 5
accounting mapping
standards and their
implications

8 Able to follow up The accuracy of Criterion: Form of Learning:

with the material formulating Accuracy and SDL
being taught concepts about mastery
MID TEST
accounting theory TM [(1x(3x50”)] 15
Test Form:
Exam
9 Able to explain the Accuracy 10 = exactly PT + BM Form: Lecture Asset 5
definition, explain and summarize and [(1+1)x(2x60”)] Method: CbL
recognition, summarize the explain the material
6
 measurement, and definition, Task: make mind TM [(1x(3x50”)]
disclosure of assets, recognition and 5 = just summarize mapping
as well as issues measurement of
related to accounting assets, as well as
standards the challenges for Book 1
standard setting
10 Able to explain Accuracy 10 = exactly PT + BM Form: Lecture
definitions, explain and summarize and [(1+1)x(2x60”)] Method: CbL
recognition, summarize the explain the material Liabilities dan
recognition, and definition, Task: make mind TM [(1x(3x50”)] Ekuities
disclosure of recognition and 5 = just summarize mapping
5
liabilities and equity, measurement of
as well as issues liabilities and
related to accounting equity, and their Book 1
standards challenges to the
standard setting
11 Able to explain the Accuracy explain 10 = exactly PT + BM Form: Lecture
definition and summarize the summarize and [(1+1)x(2x60”)] Method: CbL
definition,recogniti explain the material Revenue
on, and Task: make mind TM [(1x(3x50”)]
measurement of 5 = just summarize mapping 5
income, as well as
the challenges for Book 1
standard setting

12 Able to explain the Accuracy explains 10 = exactly PT + BM Form: Lecture

definition the definition, summarize and [(1+1)x(2x60”)] Method: CbL Expense
recognition and explain the material
measurement of Task: make mind TM [(1x(3x50”)]
5
costs, as well as the 5 = just summarize mapping
challenges for
standard drafting Book 1

13 Able to explain Accuracy in 10 = exactly PT + BM Form: Lecture Positive theory of 5

7
 contracting theory explaining positive summarize and [(1+1)x(2x60”)] Method: CbL
theories of policy explain the material
and accounting Task: make mind TM [(1x(3x50”)] accounting policies
disclosures such as 5 = just summarize mapping and disclosures
contracting theory,
agency, signaling
and political Book 1
processes that
occur
14 Able to explain Accuracy explains 10 = exactly PT + BM Form: Lecture
philosophy the philosophy, summarize and [(1+1)x(2x60”)] Method: CbL Capital market
advantages, and explain the material research
scope of TAP, and Task: make mind TM [(1x(3x50”)]
5
its relation to 5 = just summarize mapping
capital market
research Book 1

15 Able to explain Accuracy explains 10 = exactly PT + BM Form: Lecture

definitions, the definitions, summarize and [(1+1)x(2x60”)] Method: CbL
concepts, concepts and explain the material
researches, and importance of Task: make mind TM [(1x(3x50”)] Behavioral research
limitations of behavioral 5 = just summarize mapping in accounting
behavioral accounting
accounting research,
5
accounting and
behavior, and the
limitations of Book 1
BARs and issues
related to auditors

16 Able to follow up The accuracy of Criterion: Form of Learning: FINAL TEST 20

with the material that formulating Accuracy and SDL
have been taught. concepts about mastery
8
 accounting theory TM [(1x(3x50”)]
Test Form:
Exam

Authorize, Makassar, January 18, 2019

Lecturer,
Head of the Accounting Department

.
Dr. Andi Kusumawati, S.E., M.Si., Ak.
NIP. 19660405 1992032003

Note:

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 1) Learning Achievement of PRODI Graduates (CPL-PRODI) is the ability possessed by every PRODI graduate which is an internalization of the
attitudes, mastery of knowledge and skills in accordance with the level of the study obtained through the learning process.
2) CPL that is charged on the course are some of the learning outcomes of study program graduates (CPL-PRODI) which are used for the formation /
development of a course consisting of aspects of attitude, general skills, special skills and knowledge.
3) CP Subject (CPMK) is the ability that is specifically described from CPL that is charged to the course, and is specific to the study material or course
learning material.
4) Sub-CP Subjects (Sub-CPMK) are abilities that are specifically described from CPMK that can be measured or observed and are the final abilities
planned at each stage of learning, and are specific to the subject matter of learning the course.
5) Indicators of ability assessment in the process and student learning outcomes are specific and measurable statements that identify the ability or
performance of student learning outcomes accompanied by evidence.
6) Assessment Criteria is a benchmark used as a measure or benchmark of learning achievement in assessment based on predetermined indicators.
Assessment criteria are guidelines for appraisers so that judgments are consistent and unbiased. Criteria can be quantitative or qualitative.
7) Form of assessment: test and non-test.
8) Forms of learning: Lecture, Response, Tutorial, Seminar or equivalent, Practicum, Studio Practice, Workshop Practice, Field Practice, Research,
Community Service and / or other equivalent forms of learning.
9) Learning Methods: Small Group Discussion, Role-Play & Simulation, Discovery Learning, Self-Directed Learning, Cooperative Learning,
Collaborative Learning, Contextual Learning, Project Based Learning, and other equivalent methods.
10) Learning Material is the details or description of the study material that can be presented in the form of several subjects and sub-subjects.
11) Assessment weight is the percentage of assessment of each achievement of the sub-CPMK, the amount of which is proportional to the level of
difficulty in achieving the sub-CPMK, and the total is 100%.
12) TM = Face-to-face, PT = Structured assignment, BM = Self-study.

a Lecture, Response, Tutorial

Face to face Structured Assignments Learn to be independent

50 60 minutes/week/semester 60 minutes/week/semester 2,83

minutes/week/semester
b Seminars or other forms of learning
Face to face Learn to be independent
10
 100 minutes/week/semester 70 minutes/week/semester 2,83
c Practicum, studio practice, workshop practice, field practice, research,
community service, and / or other forms of learning that are equivalent
170 minutes/week/semester 2,83

No Student Learning Methods Code

1 Small Group Discussion SGD
2 Role-Play & Simulation RPS
3 Discovery Learning DL
4 Self-Directed Learning SDL
5 Cooperative Learning CoL
6 Collaborative Learning CbL
7 Contextual Learning CtL
8 Project Based Learning PjBL
9 Problem Based Learning & Inquiry PBL
10 Or other learning methods, which can
effectively facilitate the fulfillment of
graduate learning outcomes.

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