Teori Akuntansi

Oleh Rini Indriani Djamaan

21 tayangan
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Transkrip Teori Akuntansi

Teori Akuntansi

Angkatan 15, Magister Akuntansi
Tanggal Penyusunan

Juli, 2018

Tanggal Revisi

-

Fakultas
Program Studi
Jenjang
Kode dan Nama MK
sks dan Semester
Prasyarat
Status Mata Kuliah
Dosen Penyusun
Silabus

Ekonomi dan Bisnis
Akuntansi
Kode Prodi:
Magister Akuntansi (S2)
Teori Akuntansi
Sks
3
Semester

Dosen Pengampu

Rini Indriani dan Lismawati

Referensi/Sumber
Belajar

Referensi
1) Godfrey, Jayne; Hodcson, Allan; Taka, Ann; Hamilton, Jane; dan
Holmes ,Scott. Accounting Theory. John Wiley & Sons Australia.
2010 (GHT)
2) Schroeder, Clark, and Cathey. Financial Accounting Theory and
Analysis. 12th Edition. John Wiley & Sons, Inc. 2016. (SCC)
3) Wolk,Harry I.; Dodd, James L,; dan Rozcycki, John J. Accounting
Theory: Conceptual Issues in a Political ans Economic Environment.
Ninth Edition. 2017. (WDR)
4) Hendrikson, Eldon S. dan Breda, Michael F. van. Accounting
Theory. Fifth Edition. 1992. (HB)
5) SAK, 2018
6) Kode Etik Akuntan Profesional
7) Artikel Terkait

(√) Wajib

1 (satu)

(…) Pilihan

Rini Indriani

Rencana Pembelajaran Semester
Pertemuan

Topik Bahasan

Referensi

Dosen

1 Penjelasan dan Gambaran Umum Teori
Akuntansi
2 – 3 Introduction and Methodology of Accounting
− Overview of Accounting Theory
− Is Accounting Art or Science
− Econometrics
− Climatology
− Human Anthropology
− Summary of Accounting as a Science
− Accounting Research and Scientific
Method
− Research Approach
− Normative and Descriptive Approach
By Rini Indriani Djamaan

SCC, 1&4
HB, Chapter 1
GHT, Chapter 1&2
Artikel terkait

1

Pertemuan

Topik Bahasan

Referensi

Dosen




Global and Particularistic Theories
Complementary Nature of Deductive
and Inductive Methods
− Directions in Accounting Research
− The Decision-Model Approach
− Capital Markets Research
− Behavioral Research
− Agency Theory
− Information Economics
− Critical Accounting
4-5 Measurement System in Accounting
− Direct and Indirect Measurement
− Assessment and Prediction Measures
− The Measurement Process
− Types of Measurements
− Nominal Scale
− Ordinal Scales
− Interval Scale
− Ratio Scale
− Quality of Measurements
− Measurement in Accounting
− Accounting Measurement System
− Three main income and capital
measurement systems
− Historical cost accounting
− Current cost accounting
− Financial Capital versus physical
capital
− Exit price accounting
− Value use versus value in exchange
6 A Conceptual Framework
− The role of a conceptual framework
− Objective of conceptual framework
− The search for objective (ASOBAT,
APB4, The Trueblood Committee
Report, SATTA)
− User Objective and User Diversity
− Developing a conceptual framework
− Developing a conceptual framework
7 Review pertemuan 1 s.d 6

GHT, Chapter 1
WDR, Chapter 5&6
Artikel terkait

GHT, Chapter 4
WDR, Chapter 6
SCC, Chapter 2
Artikel terkait

8 UTS
9 Usefulness of Accounting Information to
Investors and Creditors (1)
− Earnings and Dividends, and Stock
− Earnings and Dividends
− Predicting Dividends form Current
Earning
By Rini Indriani Djamaan

WDR, Chapter 8
GHT, Chapter 12
Artikel terkait

2

Pertemuan

Topik Bahasan

Referensi

Dosen



Connecting the Dots: From Earning to
Stock Prices
− Residual Income Models
− Economic Profit
− Residual Income and the Dividend
Discount Model
− Residual Income and Performance:
The Good and Bad
− Background on Risk and Return
− EMH
− Portfolio Diversification
− CAPM
10 Usefulness of Accounting Information to
Investors and Creditors (2)
− Introduction to Capital Markets Research
− The Market Model
− Event Studies
− Overview of Capital Markets Research
in Accounting
− The Value of Accounting Information:
Evidence from Return Data
− The Contents of Earnings
Announcement
− Market Reaction to Alternative
Accounting Policies
− Alternatives with No Known Cash Flow
Consequences
− An Alternative with Cash Flow
Consequences The LIFO Choice
− Alternative with Cash Consequences
− Anomalies
− The Incomplete Revelation Hypothesis
− Accounting Information and Risk
Assessment
− Summary of Capital Market Research
− Evidence from Survey Data
− The Value of Accounting Information:
Direct Valuation
− Evidences from Pensions
− Evidence from Research and
Development
− Evidences from Financial Services
− Accounting Data and Creditors
− Evidences from Bankruptcies
− Evidence from Credit Rating
− Importance of Earning Forecast
11. The Financial Position
− The Relationship Between Financial
By Rini Indriani Djamaan

WDR, Chapter 8
GHT, Chapter 12
Artikel terkait

GHT, Chapter 7&8
WDR, Chapter 11
3

Pertemuan

Topik Bahasan

Referensi

Position and Comprehensive Income
Statement
− Asset
− Definition of Asset
− Executory Contract
− Recognition and Measurement of
Assets
− Liabilities
− Definition of Accounting Liabilities
− Recognition and Measurement of
Liabilities
− Owners’ Equity
− Definition of Owners’ Equity
− Recognition and Measurement of
Owners’ Equity
− Financial Instrument
− Derivatives
12 The Income Statement
− Income Definition
− Revenue and Gains
− Expense and Loses
− Future Event and Accounting Recognition
− Current Operating versus All-Inclusive
Income
− Nonoperating Section
− EPS
− Specialized Subjects Concerning Income
Measutement
− Earning Management
− Income Statement Development
13 Statement of Cash Flow

14 Financial Reporting Disclosure Requirements
and Ethical Responsibilities
a) Financial Reporting Disclosure
Requirements
b) Ethical Responsibilities
c) Ethic Theory

Dosen

SCC, Chapter 7&8
HB, Chapter 13 s.d 22
SAK, 2018
Artikel terkait

GHT, Chapter 9&10
WDR, Chapter 12
SCC, Chapter 5&6
HB, Chapter 10&11
SAK, 2018
Artikel terkait

WDR, Chapter 12
SCC, Chapter 7&8
SAK, 2018
Artikel terkait
SCC 17
Kode etik akuntan
profesional

15 Review Pertemua 9 s.d 14
16 UAS

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By Rini Indriani Djamaan

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Judul: Teori Akuntansi

Oleh: Rini Indriani Djamaan


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