BATS4102 - Financial Accounting II
Overview
Financial Accounting II is an advanced accounting course designed to develop students’ understanding of complex financial reporting topics in accordance with Indonesian Financial Accounting Standards (PSAK) and International Financial Reporting Standards (IFRS).
The course covers financial instruments, financial assets and liabilities, investments in debt and equity securities, stockholders’ equity, dilutive securities, earnings per share, lease accounting, accounting for income taxes, accounting changes, error corrections, and special financial reporting frameworks applicable to different business entities.
Students will learn how to recognize, measure, present, and disclose financial transactions in accordance with PSAK requirements. The course emphasizes analytical thinking, professional judgment, ethical decision-making, and the ability to interpret and evaluate financial information for decision-making purposes.
Through accounting simulations, practical exercises, case studies, and financial reporting projects, students will develop competencies in applying advanced accounting standards and preparing high-quality financial reports that meet professional and regulatory expectations.
This course prepares students for advanced accounting practice, professional certification examinations, auditing engagements, financial reporting responsibilities, and further study in accounting and finance.
Pre-requisites:
Learning Hours Composition:
- 42 hours face-to-face learning consisting of 14 sessions of lecturing, tutorial, and workshop activities.
- 28 hours of Structured Learning and Guided Discussions.
- 65 hours of Independent and Practice-Based Learning.
Managing Faculty:
Credit Point:
3 Credit(s)
Learning Hours:
45 hours x 3CPs = 135 hours
