INDONESIAN MINISTRY OF EDUCATION AND CULTURE

UNIVERSITAS NEGERI PADANG

FACULTY OF ECONOMICS
COURSE SYLLABUS
Course Type : Faculty Compulsory Course
Course Name : Intoduction to Accounting 1
Credit Hours : 3
Department : Economics Education
Semester : July – December 2020
Lecturers : Lecturers Team

1. Course Description:
Introduction to Accounting 1 which is one of the compulsory courses for all Faculty of Economics students. After attending this lecture, students
are expected to be able to master the basic concepts of accounting and accounting cycles for both service and merchandising companies. Furthermore
the students prepare financial statements in accordance with Financial Accounting Standards.

2. Course Aims and Outcomes:

Students are able to analyze and explain the scope of accounting, Record transactions into Accounting equations, Complete the accounting cycle for
service and merchandising companies, Distinguish merchandising and manufactured companies, and Prepare financial statements in accordance with
Financial Accounting Standards.

Soft Skill: Honesty, accuracy, discipline and critical thinking

3. Course Learning Outcomes (CLO):

CLO.1. Define scope of Accounting

CLO.2. Record transactions into Accounting equations

CLO.3. Define the four financial statements and how they are prepared

CLO.4. Complete the accounting cycle for service companies,

 INDONESIAN MINISTRY OF EDUCATION AND CULTURE
UNIVERSITAS NEGERI PADANG
FACULTY OF ECONOMICS
CLO.5 Complete the accounting cycle for merchandising companies

CLO.6 Distinguish merchandising and manufactured companies

CLO.7 Prepare financial statements in accordance with Financial Accounting Standards

4. Weekly Course Plan

Learning
Week CLO Topics/Sub Topics of CLO Learning Strategies References
Assessments
1 2 3 4 5 6
1 CLO. 1. Introduction to accounting Direct instruction, Essay test, W1: Ch 1
Define scope of Accounting and accounting equations discussion, and exercises and W2: Ch 1
CLO.2. drilling. problem solving
Record transactions into
Accounting equations

2 CLO.3. Introduction to Financial Direct instruction, Essay test, W1: Ch 1

Define the four financial Statements discussion, and exercises and W2: Ch 1
statements and how they are drilling. problem solving
prepared

3-6 CLO.4 Account and Balance Sheet Direct instruction, Essay test, W1: Ch 2
Complete the accounting cycle discussion, and exercises and W2: Ch 2
for service companies, drilling. problem solving
Journal and Post Direct instruction, Essay test, W1: Ch 2
discussion, and exercises and W2: Ch 2
drilling. problem solving
Adjustment Direct instruction, Essay test, W1: Ch 3
discussion, and exercises and W2: Ch 3
drilling. problem solving
 INDONESIAN MINISTRY OF EDUCATION AND CULTURE
UNIVERSITAS NEGERI PADANG
FACULTY OF ECONOMICS
Work sheet Direct instruction, Essay test, W1: Ch 3
discussion, and exercises and W2: Ch 4
drilling. problem solving
7 CLO.4. Financial statements and Direct instruction, Essay test, W1: Ch 4
Complete the accounting cycle Completion the accounting discussion, and exercises and W2: Ch 1&4
for service companies, cycle drilling. problem solving
CLO.7
Prepare financial statements
in accordance with Financial
Accounting Standards

8 Mid Test
9-12 CLO.5 Accounting for Direct instruction, Essay test, W1: Ch 5
Complete the accounting cycle Merchandising Companies discussion, and exercises and W2: Ch 5
for merchandising companies drilling. problem solving
Sales and Cash Receipt Direct instruction, Essay test, W1: Ch 5
discussion, and exercises and W2: Ch 5
drilling. problem solving
Purchase and Cash Payment Direct instruction, Essay test, W1: Ch 5
discussion, and exercises and W2: Ch 5
drilling. problem solving
Adjusting and work sheet of Direct instruction, Essay test, W1: Ch 5
merchandising companies discussion, and exercises and W2: Ch 6
drilling. problem solving
13-14 CLO.5 Financial Statement of Direct instruction, Essay test, W1: Ch 5
Complete the accounting cycle Merchandising companies discussion, and exercises and W2: Ch 6
for merchandising companies drilling. problem solving
 INDONESIAN MINISTRY OF EDUCATION AND CULTURE
UNIVERSITAS NEGERI PADANG
FACULTY OF ECONOMICS
Completing of the accounting Direct instruction, Essay test, W1: Ch 5
CLO.7 cycle in merchandising discussion, and exercises and W2: Ch 6
Prepare financial statements companies drilling. problem solving
in accordance with Financial
Accounting Standards

15 CLO.6 Accounting for Direct instruction, Essay test, W1: Ch 6

Distinguish merchandising manufactured companies discussion, and exercises and W2: Ch 6
and manufactured companies drilling. problem solving
CLO.7
Prepare financial statements
in accordance with Financial
Accounting Standards

16 Final Test

5. Refferences

Weygandt, Jerry.J, Paul D. Kimmel, Donald E. Kieso. 2011. Financial Accounting. IFRS Edition. John Wiley & Sons.Inc

Reeve, James M., Carl S. Warren, Jonathan E. Duchac. 2009. Principles of Accounting. Twenty-Third Edition. South-Western.

6. Grading Procedures:

NO Grading Aspects Score

1 Mid Test 35%
2 Final Test 35%
3 Participation and Exercise 30%
 INDONESIAN MINISTRY OF EDUCATION AND CULTURE
UNIVERSITAS NEGERI PADANG
FACULTY OF ECONOMICS

Aknowledgement by, Lecturer,

The Head of Department

Tri Kurniawati, S.Pd.,M.Pd Efni Cerya, S.Pd.,M.Pd.E

NIP. 19820311 200501 2 005 NIP. 19860916 200812 2 006

No. Dokumen : No. Revisi : Tgl. Berlaku : Halaman :

FE- UNP/FORM/WMM/ 0.0

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