Agenda
           1. Introduction
           2. Financial Accounting
           3. Accounting Standar
           4. Conceptual Framework
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       Untuk apa Belajar Akuntansi Keuangan
      Dapat menyusun laporan keuangan sesuai dengan standar
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      • Penyusun laporan keuangan
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      eksternal
      Mata kuliah terkait
      • Akuntansi keuangan 1 dan 2
      • Akuntansi keuangan lanjutan
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                                                    Silabus 1
           1    Financial Accounting and Accounting Standards                a          AK Ch 1
                    Global Markets                                                     KW Ch 1
                    Objective of Financial Reporting                                   LL Ch 1
                    Standard Setting Organizations
                    Financial Reporting Challenges                                         
                    International Accounting Convergence                     
                Conceptual Framework for Financial Reporting                            SAK Kerangka Konseptual 
                    Objective of Financial Statement                                   Pelaporan Keuangan
                     Underlying Assumptions                                            LL Ch 2
                     Qualitative Characteristics of FS                      a          AK Ch 2
                     Elements of Financial Statement
                     Recognition & Measurement of FS                                   IASB Framework (2016)
                     Capital and Capital Maintenance Concept                           KW Ch 2
           2    Accounting Information Systems                               a          KW Ch 3 
                    Accounting Information System                                      Appendix 3A Appendix 3B
                    The Accounting Cycle                                                
                    Adjusting Entries
                    Cash-Basis Accounting vs Accrual-Basis Accounting                   
                    Using Reversing Entries                                             
                Elements and Usefulness of Financial Statements:                         
                    Statement of Comprehensive Income                                  Kerangka Konseptual 
                    Statement of Financial Position
                    Statement of Changes in Owner’s Equity                             Pelaporan Keuangan (2016), 
                    Statement of Cash Flow                                             KW Ch. 3
                    Notes to Financial Statement
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                                                     Silabus 2
           3     Statement of Profit or Loss and Other Comprehensive         d           KW Ch 4 
                 Income                                                                  LL Ch 19
                    Statement of Profit or Loss and Other Comprehensive                 PSAK 1 (rev 2015), P
                     Income                                                              Case study: Statement of 
                    Format on the Statement of Profit or Loss and Other                 Profit or Loss and Other 
                     Comprehensive Income                                                Comprehensive Income of 
                    Reporting within the Statement of Profit or Loss and                listed companies (by nature 
                     Other Comprehensive Income                                          vs by function)
                    Discontinued Operations                                              
                    Other Reporting Issues
           4     Statement of Financial Position                             d           KW Ch 5
                    Usefulness of Statement of Financial Position                       PSAK 1 (rev 2015)
                    Limitations of Statement of Financial Position                      LL Ch 19
                    Classification in Statement of Financial Position                   Case study: Stm of financial 
                                                                                         position of listed companies 
                                                                                         (classified vs unclassified)
                                                                                          
                                                                                          
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                                                      Silabus 3
            5    Statement of Cash Flow                                         d           KW ch 23
                     Preparation of the Statement of Cash flows: Direct &                  LL Ch 24
                      Indirect Method                                                       PSAK 2 (2014)
                     Special Problems in Statement Preparation                             Case study:
                     Interest and dividend                                                 Stm of cash flow, indirect vs 
                     Gross or net amount                                                   direct
                                                                                             
            6    Revenue Recognition                                            b,c         KW  ch 18 
                     Current Environment                                                   LL Ch 11
                     Revenue Recognition at Point of Sale                                  PSAK 23 (2010), PSAK 34 
                     Long Term Contract (construction)                                     (2010), 
                     Other Revenue Recognition Issues                                      ISAK 10
                     Services                                                              PSAK 72
                     Interest, Dividend, and Royalty                                        
                     Customer Loyalty Program
                     Brief discussion about PSAK 72
            7    Inventories                                                    b, c        KW Ch 8 & 9
                     Physical Goods Included in Inventory                                  LL Ch 9
                     Recognition                                                           PSAK 14 (revisi 2008)
                     Cost Flow Assumption                                                   
                     Lower-of-Cost-or-Net Realizable Value                                  
                     The Gross Profit Method of Estimating Inventory                        
                     Presentation & Disclosure
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