PENDIDKAN PROFESI AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS ANDALAS SILABUS MATRIKULASI AKUNTANSI KEUANGAN Kuliah I Tujuan Menjelaskan pentingnya

standar akuntansi dan proses penyusunannya Menjelaskan kerangka dasar yang melandasi pelaporan keuangan Menjelaskan konsep dan metode penyusunan laporan la&a rugi dan itemitem laporan la&a rugi Menjelaskan konsep dan metode penyusunan neracadan item-item neraca- serta disclosure Pokok Bahasan Financial Accounting and Accounting Standards Sub Pokok Bahasan Financial statement dan financial reporting Parties involved in standards setting Generally Accepted Accounting Principles Issue on Financial reporting !onceptual Frame"ork $asic %&jectives Fundamental !oncepts 'ecognition and Measurement !oncepts Income Statement Format of +*e Income Statement 'eporting Irregular Items Special reporting Issues $alance S*eet #sefulness of +*e &alance S*eet )imitation of +*e $alance S*eet !lassification in +*e $alance S*eet Additional Information 'eported %t*er !ompre*ensive Income $alance S*eet Analysis +ec*ni/ues of 0isclosure Preparation of statement of cas* flo" #sefulness of t*e statement of cas* flo" Re e!ensi K-1 S-1

!onceptual Frame"ork #nderlying Financial Accounting

K-( S-1 PSAK A)F-( K-, S-, PSAK-1

II

!ompre*ensive Income Statement and 'elated Information

III

$alance S*eet. Statement %f Financial Position

K-1 S-2 PSAK-1

Menjelaskan tujuan laporan arus kas dan cara

Statement of !as* Flo"

K-(2 S-1 PSAK-(

penyusunannya

I3

Menjelaskan siklus penjualan dan piutangpeng*apusan piutang- penjualan piutang serta piutang "esel Menjelaskan pengakuanpencatatan dan penilaian persediaan &erdasarkan *arga perole*an 7cost8

Accounts 'eceiva&les and !as*

Inventories4 !ost Approac*

3I

Menjelaskan penilaian persediaan atas dasar selain *arga perole*an dan penyajian persediaan dalam neraca Menjelaskan tujuan investasi- jenis-jenis investasipencatatan perole*an dan penjualan serta penilaiannya

Inventories4 3aluation Approac*

Format of t*e statement of cas* flo" Steps in preparation t*e stat of cas* flo" %perating cycles of $usiness Accounting for sales revenues Accounts 'eceiva&les4 valuation Monitoring of Accounts receiva&le 'eceiva&les as sources of !as* 5otes 'eceiva&les !as* Management and !ontrol Inventory !lassification and !ontrol $asic Issues in Inventory 3aluation P*ysical Goods Included in Inventory !ost Included in Inventory !ost Flo" Assumptions Special Issues 'elated to )IF% $asis for Selection of Inventory Met*od )o"er !ost or Market 3aluation $ase Gross Profit Met*od of ;stimating Inventory 'etail Inventory Met*od Presentation and Analysis of Inventory K-6 S-6 PSAK-,2

K-9 S-: PSAK-1, A)F-:

K-: S-: PSAK-1, A)F-:

Investments

a Investment in 0e&t Securities4 <eld-to-maturity securities Availa&le-for-sale securities +rading securities & Investment in ;/uity Securities4 <olding of less t*an (=> <olding of &et"een (=> and 1=> <olding more t*an 1=> c Presentation of investments

K-16 S-1, PSAK-12

3II

3III

Menjelaskan klasifikasi intangi&le assets- penentuan *arga perole*anamortisasiimpairment dan penyajian intangi&le assets Menjelaskan jenisjenis aktiva tetap &er"ujud- metode perole*an dan penentuan &esarnya *arga perole*anserta peng*entian dan penyajiannya dalam neraca Menjelaskan metode penyusutan dan deplesi aktiva tetap &er"ujudimpairment

Intangi&le assets

Intangi&le assets issue +ypes of intangi&le assets Impairment of intangi&le assets 'esearc* and development cost Presentation of intangi&le assets dan related items Ac/uisition of Property- Plant and ;/uipments 3aluation in Ac/uisition !osts Su&se/uent to Ac/uisition 0isposition of Plant and ;/uipment

K-1( A)F-11 PSAK 1:.(=

Property- Plant and ;/uipment4 Ac/uisitions

K-1= S-1( PSAK-1?.16 A)F-1=

Property- Plant and ;/uipment4 #tili@ation and Impairment

IA

Menjelaskan jenisjenis sa*ampengeluaran dan penarikan kem&ali sa*am- pemeca*an sa*am- dan pem&ayaran deviden Menjelaskan dilusi sa*am dan penentuan la&a per lem&ar sa*am

Stock*older ;/uity

0epreciation Impairment 0epletion of 5atural 'esources Presentation and Analysis of Plant and ;/uipment +*e corporate form !orporate capital4 issuance of stock and reac/uisition of s*ares8 0ividend policy Stock split 'estriction of retained earning

K-11 S-12 PSAK-,9 A)F-12 K-11 S-11 PSAK-(1 A)F-2

Stock*older ;/uity4 a 0ilutive securities and compensation plan4 0ilutive securities and ;arning Accounting for converti&le de&t per s*are !onverti&le preferred stock Stock "arrants

K-1? S-1: PSAK-,1.12 A)F-2

&

Menjelaskan itemitem *utang jangka pendek- metode per*itungan dan penyajiannya dalam neraca Menjelaskan jenisjenis *utang jangka panjangpengeluaran surat *utang- per*itungan nilai dan pelunasan serta impairment *utang jangka panjang

!urrent )ia&ilities and !ontingencies

Stock compensation plans ;arning per s*are4 ;arning per s*are-simple capital ;arning per s*are-compleB capital !urrent )ia&ilities !ontingencies Gain on !ontingencies )oss on !ontingencies Presentation and analysis of current lia&ilities

K-12 S-1= PSAK-16 A)F-1

)ong term lia&ilities

Menjelaskan jenisjenis derivatif- tujuan derivativepencatatan transaksi dan penilaian derivative- serta pelaporan keuangan

Accounting for 0erivative&usiness segment and interim reporting

a $ond Paya&le4 Issuing of &onds +ype and rating of &onds 3aluation of &ond- premium and discount ;ffective interest met*od !ost of issuing &onds +reasury &onds & )ong term 5otes Paya&le Issuing of notes 7at face value and not face value8 c Special notes paya&le situation 7notes issued for property- goods and services8 d Mortgage 5otes Paya&le e 'eporting and Presentation of long term de&ts f Accounting for trou&le de&t Impairment +rou&le de&t restructuring a 0erivatives4 $asic principles in accounting for derivatives +ype of derivates +ypes of risk 0erivative used for *edging %t*er reporting issues

K-1, S-1=

K-16 S-19 PSAK-11

segmen AI Kantor Pusat-Kantor !a&ang

AII

Pengga&ungan $adan #sa*a

& $usiness segment reporting c Interim reporting PengertianC Sistem Akuntansi !a&angC 'ekening +im&al $alikC Alternatif Memfaktur <arga $arang ke !a&ang )aporan Keuangan Ga&ungan dan Kertas Kerja Penyusunan )aporan Keuangan 'ekonsiliasi 'ekening +im&al $alikC +ransaksi Antar !a&ang PengertianC Merjer- Konsolidasi dan Akuisisi Pengga&ungan #sa*a4 Metode Pem&elian Pengga&ungan #sa*a4 Metode Penyatuan Kepemilikan