SYLLABUS

Advanced Accounting
Prerequisite: Intermediate Accounting II
Credit Hours: 3

Instructor:
Aprilia Beta Suandi, Dr., M.Ec.
Accounting Department, Faculty of Economics and Business, Universitas Gadjah Mada
Office : P2EB, Pertamina Tower, 2nd floor
E-mail : apriliasuandi@ugm.ac.id
Consultation : by e-mail appointment

Online Course Platform

Course schedule: Thursday, 07.00-09.30
Link:
https://zoom.us/j/91094152286?pwd=cDZGV0JQNGRNNHBZNS81dW1tZTU4QT09
Meeting ID: 910 9415 2286
Passcode: AKLIUP

GOOGLE CLASSROOM
All announcements and submissions of assignments, quizzes, and exams will use Google Classroom.
Class code: aqzyrul
Invitation link:
https://classroom.google.com/c/MzgwMTg5NjA1MDIz?cjc=aqzyrul

Course Description
Advanced Accounting covers current accounting concepts and rules for advanced topics in financial
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.

Course Objectives
Upon successful completion of this course, students should be able to:
1. Understand the concept and theory of the special topics that have been explained at the course
description section.
2. Be able apply the concept, and theories in terms of measuring, recognizing, and presenting accounting
transaction items into the financial statement.
3. Updating student’s knowledge of current International and local accounting standard of the special
topics above.

Learning Goals
Completion of the course contributes to the following learning goals and objectives:

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 Learning goal Objectives/Traits High Med Low
1. Students Demonstrate the ability to deliver written reports through
demonstrate the (1.1) organization; (1.2) style, and (1.3) knowledge of the
ability to subject.
communicate Demonstrate the ability to deliver oral presentation 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 ability to identify ethical issues in
ethical accounting profession
understanding 2.2. Demonstrate the ability to identify ethical standards in
and reasoning accounting profession
2.3 Students demonstrate an understanding of ethical
framework.
2.4 Students demonstrate ability to make a choice based on
ethical consideration.
3. Students 3.1. Students demonstrate theoretical and practical
demonstrate understanding of financial accounting.
theoretical and 3.2. Students demonstrate theoretical and practical
practical understanding of auditing.
understanding 3.3. Students demonstrate theoretical and practical
of accounting understanding of cost accounting and managerial control.
knowledge. 3.4. Students demonstrate theoretical and practical
understanding of accounting information system.
4. Students 4.1. Students demonstrate the ability to work with peers from
demonstrate diverse backgrounds
ability to work 4.2. Students are present at team meetings.
in team 4.3. Students participate actively in team meetings.
4.4. Students are committed to work together on team
assignments.
5. Students 5.1. Understand their own strength and weakness.
demonstrate 5.2. Students demonstrate the ability to inspire their peers.
ability to lead 5.3. Students demonstrate the ability to direct their peers and
others team

Course Material
1. Beams, F. A., Anthony, J.H., Bettinghaus, B., and Smith, K.A. 2018. Advanced Accounting. 13 th
Edition. Pearson [B]
2. International Financial Reporting Standards (IFRS)
3. Standar Akuntansi Keuangan (SAK)
4. Other relevant materials.

Teaching Methods
A combination of lecturing or tutorial (both video and during online lectures), discussion, and problem
solving will be applied to this class. Lecturing is purposed to confirm an understanding of some underlying
financial accounting concepts. Most of the lecturing will be directed to discuss and answer students’
questions. Hence, the most important requirements for this course are a thorough preparation and reading
materials and active participation in the classroom.
Homework
Student individually is required to submit the assigned homework before each class meeting. Homework

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should be typed and submitted in pdf format. File must be named: NIU_STUDENT
NAME_HOMEWORK_CHAPTE NUMBER.
Quiz
Quizzes may be given periodically at the end of lecture sessions without prior notice.

Student’s Responsibilities
1. Class meeting will be used by the instructor to confirm student’s understanding of the underlying
concepts of managerial accounting. Students should read the chapter assigned and are required to do
and submit the individual homework assigned and group assignment before each class meeting.
2. Students are expected to attend all scheduled class meetings. Absence from class meetings shall not
exceed 25%. Students who exceed the 25% limit without the excuses acceptable to and approved by
the FEB rules and regulations shall not be allowed to take the final exam.
3. Students are not allowed to operate gadgets/other communcation devices other than the one used for
online class to avoid distraction. However, instructor will not be able to check whether students comply
to this rule. Thus, it will be students own responsibility to make sure that their environment is
distraction-free.
4. Students have to hand-in assignments on time; late submissions will not be accepted.
5. Every student must respect other students in the classroom.

Grading

Your grade will be determined based on your total score on the following items:
Mid-term Examination 25%
Final Examination 25%
Discussion and Participation 15%
Quizzes 20%
Assignments 15%
100%

Conversion
Your final score will be converted to a course grade based on the following scheme:
A 90 – 100 C+ 55 – 59
A- 85 – 89 C 50 – 54
A/B 80 – 84 C- 45 – 49
B+ 75 – 79 C/D 40 – 44
B 70 – 74 D+ 35 – 39
B- 65 – 69 D 30 – 34
B/C 60 – 64 E 0 – 29

Course Grading
Grade E: There is no work that can be graded.
Grade D: Fail to demonstrate the major part or the whole part of learing goals.
Grade D+ up to C-: Demostrate a real shortcoming in understanding and applying underlying concepts;
communicate the ideas and informations in incomplete ways or confusing and give just little attention the
conventions of the science field.
Grade C up to B/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.

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Grade 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.
Grade B+ and A/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.
Grade 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.
Grade 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.

Course Outline

Week Topic Reference Assignments

1 Syllabus Syllabus
TBA
Business Combination [B – 1]
2 Stock Investments – Investor Accounting and Reporting [B – 2] TBA
3 An Introduction to Consolidated Financial Statements [B – 3] TBA
4 Consolidation Techniques and Procedures [B – 4] TBA
5 Intercompany Profit Transactions – Inventories [B – 5] TBA
6 Intercompany Profit Transactions – Plant Assets [B – 6] TBA
7 Intercompany Profit Transactions – Bonds [B – 7] TBA
Mid Exam
8 Changes in Ownership Interests [B – 8] TBA
9 Indirect and Mutual Holdings (1) [B – 9] TBA
10 Indirect and Mutual Holdings (2) [B – 9] TBA
11 Subsidiary Preferred Stock and Consolidated EPS [B – 10] TBA
Consolidation Theories, Push-Down Accounting, and TBA
12 [B – 11]
Corporate Join Ventures
13 Segment and Interim Financial Reporting [B – 15] TBA
14 Corporate Liquidation and Reorganizations [B – 18] TBA
Final Exam

Academic Integrity
Academic integrity forms a fundamental bond of trust between colleagues, peers, lecturers, and students,
and it underlies all genuine learning. There is no tolerance for plagiarism or academic dishonesty in any
form, including, but not limited to, viewing the exams of others, sharing answers with others, using books
or notes while taking the exam, copying answers or papers, or passing off someone else’s work as one’s
own. A breach of ethics or act of dishonesty can result in A FAILURE OF AN ENTIRE COURSE (a
grade of “E”).

Office Appointments
One-to-one consultations are available for students; please send an email to make an appointment. In order
to be better prepared for the meeting, please provide a general idea about the issues to be discussed. Due to
Covid 19 pandemic, consultation will be conducted online through agreed platform.