Teori Akuntansi

Oleh Rini Indriani Djamaan

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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 --000-- By Rini Indriani Djamaan 4

Judul: Teori Akuntansi

Oleh: Rini Indriani Djamaan

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