SYLLABUS

: Financial Accounting
Mata Kuliah Practices Semester : Even Prodi : Accounting
(Course) (Semester) (Departement)
Kode Mata : Dimaz Ramananda,
Kuliah :ACMR 323 SKS : 2 credit Dosen Pengampu S.E., M.Ak.
(Course Code) (Credit) (Lecturer)

Deskripsi Mata Kuliah This course discusses the nature of companies and accounting, financial statements, using accounts to record transactions,
(Course Description) balance accounts, adjusting processes, cash accounts, completing accounting cycles, completing accounting cycles, adjusting
entries, accounting systems, adjustment processes, accounting for trading companies. , create and post closing entries, cash flow
statements, illustrations of the accounting cycle.

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

Capaian Pembelajaran 1. Students can record transactions using both basic equations and journaling, compile simple financial reports for trading
(Learning Outcomes) companies and calculate inventory values ​using a cost approach.
2. Students can make financial reports for trading companies.
Presentasi Penilaian 1. Attendence : 10%
(Grading Percentage) 2. Homework/ Assignment : 15%
3. Quis : 15%
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 Contract and syllabus ● Syllabus ● Lecturing, ● Be able to understand contract
● Disccusion
and syllabus
● Question and answer

2-3 Students know the role of ● TOPIC : BASIC ● Lecturing, ● Be able to understand able
● Question and answer
accounting in companies, the NATURE OF about the topic : Basic
● Assignment
importance of business ethics COMPANY AND nature of company and
and summarize the development ACCOUNTING Accounting
of accounting principles, 1. Business Strategy
describe the financial statements 2. Value Chain of a
of sole proprietorships to Company
analyze the company's ability to 3. The role of
survive in bad business accounting in the
conditions company
4. Private accountants
 5. Cost concept
6. Business
Transactions and
Accounting Equations
7. Financial reports
8. Analysis and
interpretation of
financial statements
4 Increase knowledge about the ● Financial Statement ● Lecturing, ● Be able to understand
● Discussion
types of financial statements for a. Income statement about financial statment
● Q and A
sole proprietorships and explain b. Owner's equity ● Assignment
relationship between financial statement
statements c. Balance sheet
d. Cash flow statement

5 Students able to understand ● TOPIC : USING ● Lecturing, ● Able to understand about

● Discussion
about account in financial ACCOUNTS TO financial accouts.
● Q and A
transaction RECORD ● Assignment
TRANSACTIONS
1. Account Use
2. Characteristics of an
Account
 3. Analyze and
summarize transactions
in the account
4. Illustration of
Knowing Analysis and
Overview
5. Trial Balance
6 Be able to understand the ● Accounting for ● Lecturing, ● able to understand preparation
● Discussion
concepts and principles of potential equity Accounting for potensial
● Problem solving
accounting for potential equity securities and reporting ● Assignment equity securities of stock
securities and reporting of stock of stock returns: returns
returns
7 Differences between service ● Accounting for service ● Lecturing ● Able to understand differences
● Discussion
company accounting and trading company and for service company and trading
● Presentation
company accounting trading company company accounting
8 Midterm Exam

9-10 Increase Knowledge About ● TOPIC : FINANCIAL ● Praktikum ● Can complete the
IllustrationAbout Financial STATEMENTS FOR preparation of financial
Statements Of Trading TRADING statements
Companies COMPANIES
a. Financial Statements
for Trading
Companies1
11-12 Increase Knowledge About ● TOPIC : FINANCIAL ● Praktikum ● Can complete the
IllustrationAbout Financial STATEMENTS FOR preparation of financial
Statements Of Trading TRADING statements
Companies COMPANIES
a. Financial Statements
for Trading
Companies2

13-14 Increase Knowledge About ● TOPIC : FINANCIAL ● Praktikum ● Can complete the
IllustrationAbout Financial STATEMENTS FOR preparation of financial
Statements Of Trading TRADING statements
Companies COMPANIES
a. Financial Statements
for Trading
Companies3
15 Increase Knowledge About ● TOPIC : FINANCIAL ● Praktikum ● Can complete the
IllustrationAbout Financial STATEMENTS FOR preparation of financial
Statements Of Trading TRADING statements
Companies COMPANIES
● a. Financial Statements
for Trading
Companies4
16 Final Exam
Acknowledeged by Department Coordinator:

Dimaz Ramananda, S.E., M.Ak.