SAP Dasar Akuntansi

ISO 9001 : 2000

FORMULIR

PEDOMAN PENGAJARAN

Nomor Dok     : FRM/KUL/01/02
Nomor Revisi  : 03
Tgl. Berlaku     : 1 Oktober 2008
Klausa ISO      : 7.5.1 dan 7

Made By:

Checked By:

Approved By:

Valid Through:

Henni Indriyani, S.E., Ak., M.Si

Yessy Novaria Unang, S.T., M.Kom.

M. Izman Herdiansyah, ST., M.M., Ph.D.

October 2010

  1. Faculty                                 :    Ekonomic
  2. Study Program                     :    Manajemen    Strata  : S-1
  3. Subject                                 :    Accounting Introduction
  4. Subject code                        :
  5. prerequisite                          :    -
  6. Subject status                       :    compulsory

7.      Description                          :    This course describes the accounting treatment in doing recording-recording of various transactions, state, and business forms in order to prepare financial reports as a means of giving information for both internal and external parties.

8.      Competency                         :    After attending this course, students are expected to be able to understand basic accounting concepts and procedures, usefulness, and its akuntansi in order to prepare accounting information useful to the company’s internal and external parties in the form of financial statements in various forms of business entities

9. Weekly Learning Process Implementation:

Week

Subject/Learning Material

Sub Subject

Reference

Note

1,2, 3 & 4

Accounting introductory  and business -          Company Characteristic

-          Accounting role in company

-          Business Ethic

-          Accounting Profesion

-          Generally Accepted Accounting Princip  (GAAP)

-          Asset, liabilities dan owners

-          Business Transaction and  Accounting Equation

-          Jurnal

-          Financial Statement

-          Analisis dan financial statement

Pengantar Akuntansi, Warren Reeve Fess, Buku I, Edisi 21, Penerbit Salemba Empat

5

&

6

Transaction Analysis -  Usefulness account

-  Characteristics of Account

-  Analyze and summarize the

transactions in the accounts

-  Trial Balance

-  The discovery and correction of errors

Pengantar Akuntansi, Warren Reeve Fess, Buku I, Edisi 21, Penerbit Salemba Empat

Soemarso Buku 1

Al Harjono Yusuf

7& 8

The concept of matching and Adjustment Process Matching concept

-          The nature of the adjustment process

-           Listing of  Adjustment journal entries

Pengantar Akuntansi, Warren Reeve Fess, Buku I, Edisi 21, Penerbit Salemba Empat

Soemarso Buku 1

Al Harjono Yusuf

9

Quiz

10

MID

12, 13 & 14

Completion of Accounting Cycle -          Accounting Cycle
- Balance Sheet
- Financial Reports
- Adjustments and Closing Journal

Entries
- Fiscal Year
- Reverse Journal Entries

Susanto Hal 72 – 78

Soemarso Buku Pengantar Akuntansi, Warren Reeve Fess, Buku I, Edisi 21, Penerbit Salemba Empat

Soemarso Buku 1

Al Harjono Yusuf

15

Accounting system and Internal Control -          Basic accounting system

-           Internal Control

-           Manual accounting system

-           Modified the manual accounting system

-           The computerized accounting system

-           E-Commerce

Pengantar Akuntansi, Warren Reeve Fess, Buku I, Edisi 21, Penerbit Salemba Empat

16

Accounting for trading company -           Characteristics of the Trading Company

-           The financial statements for trading companies

-           Transaction sales

-           Purchases

-           Transportation costs, sales tax and trade discount

-           Accounting Cycle Trading Company

Pengantar Akuntansi, Warren Reeve Fess, Buku I, Edisi 21, Penerbit Salemba Empat

15

QUIS

16

Semester/Final Test

  1. Evaluation :

1.    Task                        (15%)

2.    QUIS                      (15%)

3.    MID TEST              (30%)

4.    FINAL TEST          (40%)

  1. Reference :

1.      Warren, Carl S., James M. Reeve, dan Philip E. Fees, Pengantar Akuntansi, Edisi 21, Salemba Empat, 2006.

2. Soemarso, Akuntansi Suatu Pengantar, Edisi 5, Salemba Empat, 2004

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