UNIVERSITAS INDONESIA

FACULTY OF ECONOMICS AND BUSINESS

DEPARTEMENT OF ACCOUNTING
UNDERGRADUATE PROGRAM

SYLLABUS
AKUNTANSI KEUANGAN 2 (FINANCIAL ACCOUNTING 2)
ECAU601203
SEMESTER II 2016/2017

No Nama Pengajar Alamat E-mail

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Subject Code ECAU601203

Subject Title Financial Accounting 2

Credit Value 3
Pre-requisite/ Financial Accounting 1
Co-requisite/
Exclusion
Role and This course is part of the financial accounting class which
Purposes consists of the Financial Accounting 1 and Financial Accounting
2. This course is a continuation of the Financial Accounting 1,
which aims to provide understanding of the concept and
application of the accounting treatments of the elements of the
financial statements based on Statement of Financial Accounting
Standards (SFAS) in Indonesia (PSAK)*. The knowledge and skills
acquired from this subject will be an important basis for
developing accounting competence. This course discusses
accounting treatment (recognition, measurement, presentation
and disclosure) in the financial statements for financial
instruments, accounting for income tax, lease, and accounting
treatment for changes and errors based on Indonesia financial
accounting standards (PSAK)*. This course also discusses the
accounting treatment of events after the reporting period and
the application of financial accounting standards for entities
without public accountability (SAK ETAP) and for micro, small
and middle entities (SAK EMKM)
*PSAK is equivalent to the International Financial Reporting
Standards (IFRS)
Subject Upon completion of the subject, student will be able to:
Learning
Outcomes I. Technical Competence In Financial Accounting
1. Apply International Financial Reporting Standards (IFRSs)
or other relevant standards to transactions and other
events
a) Apply the accounting treatment for transactions
involving financial instrument, corporate income taxes,
leases, changes in estimates, accounting policies and
correction of errors, in accordance with Indonesia
Financial Accounting Standards (PSAK)*. (T2)
b) Apply the accounting treatment for entities without
public accountability (SAK ETAP) and micro, small,
middle entities (SAK EMKM) (T2)
2. Evaluate the appropriateness of accounting policies used
to prepare financial statements
c) Compare several methods to record the assets and
liabilities and is able to choose the methods that can be
applied in accordance with Indonesian Financial
Accounting Standards (PSAK) (T3)
d) Compare several methods to record the assets and
liabilities and is able to choose the methods that can be
applied in accordance with SAK ETAP and SAK EMKM
(T3)

II. Critical Thinking skill:

Able to argue, and draw conclussions supported by
appropriate-evidence (CT2)
e) Demonstrate evaluate, analysis and comparison
alternatives choices
III. Communication skill:
Communicate clearly and concisely in presentation and
discussion (CO1)
f) Able to clearly deliver content with logical structure
Subject
Synopsis/ Week# Topic and Sub Topic LO Reading
Indicative Materials
Syllabus
1 Financial Instruments (part 1) a,c LL Ch 15,
AK Ch 7
Scope of PSAK 50, 55 and 60
Definition of Financial PSAK 50
Instrument (2013), PSAK
o Financial Assets 55 (2013),
o Financial Liabilities PSAK 60
o Equities (2013)
Category of Financial Instrument
o Financial Assets: FVTPL,
HTM, L&R, AFS
o Financial Liabilities: FVTPL
and FLAC
o Equities
Reclassification between
categories
Measurement: Amortised Cost
vs Fair Value
Various issues related to
Amortised Cost: off market and
loan restructuring
2 Financial Instruments (part 2) a,c LL Ch 15,
Introduction to Financial Assets
Impairment which financial AK Ch 7
asset should be impaired and
brief concepts of impairment PSAK 50
Introduction to derecognition (2013), PSAK
criterias 55 (2013),
Disclosures back bones based PSAK 60
on PSAK 60 (2013)
Brief updates about ED PSAK 71
ED PSAK 71
3 Financial Asset: Cash and a KW Ch 7
Receivables PSAK 2
Reporting Cash (revisi 2009),
Summary of Cash-Related Items PSAK 50
Cash controls (2013), PSAK
55 (2013),
Accounts Receivable
PSAK 60
Secured Borrowing and
(2013), KW
Factoring Ch 7
Notes Receivable Appendix 7B
Impairment of Receivables AK Ch 8
Presentation & Disclosure
4 Financial Liabilities: Short-term a KW Ch 13;
Nature and type of current KW Ch 14
liabilities
Classification issues of short- PSAK 50
term debt expected to be (2013), 55
Teaching/Lear Teaching method uses active lecturing and class discussions, in
ning which students achieve the study objectives by discussing and
Methodology completing related problems or cases under the guidance of
lecturer. The problems and cases are taken from the text book
and other sources.
There are two sessions that use small group discussion.
Students are also required to attend the tutorial sessions and
practicum to improve their technical skill related to all topics in
this subject. The students will be required by tutor to complete
the problems, quizzes, and home works.

Assessment Specific %
Method in Assessment Weight Intended Learning Outcomes to
Alignment Methods/Tasks ing be Assessed
with Intended a b c d e f
Learning Continuous 100%
Assessment
Outcomes
GROUP 5%
Group discussion
(5%)
INDIVIDUAL 95%
Mid Term Exam 75% 25%
(35%)
Final Exam 65% 5% 25% 5%
(35%)
Participation &
discussion (5%)
Quizzes (10%)
Tutorial/Home
work (10%)
Details of The specific learning methods used in this subject are:
learning 1. Lecturing
methods 2. Small Group Discussion
Almost in all sessions, the students will participate in small
group discussion. The discussion is designed to raise their
curiosity as well as to solve some assignments. Students
should present the result of discussion

Student Study
Effort Class Contacts:
Expected Lectures 28
Hours
Tutor 20
Hours
Collaborative Learning 4 Hours
Presentation 2 Hours
Other student study effort:
Preparation for project/assignment/tests 20
Hours
Reading List Required Readings:
and 1. Kieso, Donald E., dan Jerry Weygandt, Warfield, Terry.,
References Intermediate Accounting, IFRS Edition, 2nd edition, John
Wiley and Sons, 2014 (KW)
2. Lau, Peter and Lam, Nelson, Intermediate Financial
Reporting: An IFRS Perspective 2nd ed, McGraw-Hill, 2011
(LL)
3. Kartikahadi, Hans, et al. Akuntansi Keuangan berdasarkan
SAK berbasis IFRS, edisi 2, Buku 1, Ikatan Akuntansi
Indonesia, 2016 (AK)
4. Martani, Dwi, et al., Akuntansi Keuangan Menengah 2,
Penerbit Salemba Empat, 2014 (AKM2)
5. PSAKs