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ISO 9001 : 2000 |
FORM OF SYLABUS |
Nomor Dok : | FRM/KUL/01/02 |
| Nomor Revisi : | 03 | ||
| Tgl. Berlaku : | 1 Oktober 2008 | ||
| Klausa ISO : | 7.5.1 dan 7 |
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- Faculty : Economics
- Study Program : Coorporate Management Grade : D-3
- Subject : Accounting Introduction
- Code :
- Credit : 2 SKS
- prerequisite : –
- Subject status : compulsory
- 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.
- 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
10. Weekly Learning Process Implementation:
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No |
Topics |
Sub Topics |
References |
Explanation |
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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 | |
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5, 6 & 7 |
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 EmpatSoemarso Buku 1
Al Harjono Yusuf |
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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 EmpatSoemarso Buku 1
Al Harjono Yusuf |
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9 |
Quiz |
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10 |
MID |
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12, 13 & 14 |
Completion of Accounting Cycle | – Accounting Cycle – Balance Sheet – Financial Reports – Adjustments and Closing JournalEntries – Fiscal Year – Reverse Journal Entries |
Susanto Hal 72 – 78Soemarso Buku Pengantar Akuntansi, Warren Reeve Fess, Buku I, Edisi 21, Penerbit Salemba Empat
Soemarso Buku 1 Al Harjono Yusuf |
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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 | |
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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 | |
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15 |
QUIS |
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16 |
Semester/Final Test |
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- Evaluation :
1. Task (15%)
2. QUIS (15%)
3. MID TEST (30%)
4. FINAL TEST (40%)
- Reference :
- 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
