CED263 - Accounting
Semester
4
Course length
150 minutes / week
Credits
3
Instructor
TBA in every semester
About the course
Prerequisite courses
-
Course description and learning objectives
Student completing this course will be able to:
• Distinguish transactions analysis, processes adjustment and accounting cycle.
• Distinguish several accounts in financial accounting system.
Topics include
1. Introduction to accounting and business
2. Analyzing transactions
3. The adjusting process
4. Completing the accounting cycle
5. Accounting for merchandising business
6. Inventories, cash, receivables, fixed assets and intangible assets
7. Short- and long-term liabilities
8. Corporations: organizations, stock transactions, and dividends
9. Financial statements and financial statement analysis
References
1. Warren, C.S., Reeve, J.M., and Duchac, J.E., 2009. “Accounting”, 23th ed., South-Western Cengage Learning.
2. Ikatan Akuntan Indonesia, 2009 (revisi). “Standard Akutansi Keuangan”, Salemba Empat.