Satuan Acara Pengajaran

ACCT11101 - Pengantar Akuntansi 1

Pengajar
Farida Eva Rijanti S.E
Taufik Hidayat S.E., Ak., M.M
Dyah Setyaningrum S.E., Ak., MSM

Minggu 1

Materi Introduction of Accounting Concepts and Practice

Media

Referensi WFR-Chapter I

Aktivitas ? Nature of business

? The Role of Accounting in Business
? Business Ethics
? Profession Accounting
? Generally Accepted Accounting Principles
? Asset, liability and owner equity
? Business Transaction and the Accounting Equation
? Financial Statements
? Financial Analysis and Interpretation

Minggu 2

Materi Analyzing Transactions

Media

Referensi WFR-Chapter II
CP-1
 Aktivitas ? Usefulness of an account
? Characteristics of an Account
? Analyzing and Summarizing Transactions in Account
? Illustration of Analyzing & Summarizing Transaction
? Trial Balance
? Discovery & Correction of Errors
? Financial Analysis and Interpretation

Minggu 3

Materi The Matching Concepts & The Adjusting Process

Media

Referensi WFR-Chapter III

CP-1

Aktivitas ? The Matching Concepts

? Nature of the Adjusting Process
? Recording Adjusting Entries
? Summary of Adjustment Process
? Financial Analysis and Interpretation

Minggu 4

Materi Completing The accounting Cycle

Media

Referensi WFR-Chapter IV
CP-1

Aktivitas ? Accounting Cycle

? Work Sheet
? Financial Statement
? Adjusting and Closing Entries
? Fiscal Year
? Financial Analysis and Interpretation
? Reversing Entries

Minggu 5

Materi Accounting Systems, Internal Control and Special Journal

 Media

Referensi WFR-Chapter V

Aktivitas ? Principles of Accounting System

? Accounting System Installation & Revision
? Internal Control
? Subsidiary Ledger & Special Journals
? Adapting Accounting Systems
? Computerized Accounting System
? E Commerce

Minggu 6

Materi Accounting for Merchandising Business

Media

Referensi WFR-Chapter VI
CP-2

Aktivitas ? Nature or Merchandising Business

? Accounting for Purchase and Sales
? Transportation Cost
? Illustration of Accounting for Merchandise Transaction
? Chart of Account for Merchandising Business
? Income Statement for Merchandising Business
? Worksheet, Adjusting & Closing Entries for a Merchandising Business
? Financial Analysis and Interpretation
? Accountign System for Merchandisers

Minggu 7

Materi Cash

Media

Referensi WFR-Chapter VII

SA-ACT-7-4
 Aktivitas ? Nature of Cash & Importance of Control Over Cash
? Internal Control of Cash Receipts and Cash Payment
? Bank Account, Their Nature and Use as a Control Over Cash
? Bank Reconciliation
? Petty Cash
? Presentation of Cash on the Balance Sheet
? Financial Analysis and Interpretation

Minggu 8

Materi Receivables & Temporary Investment

Media

Referensi WFR-Chapter VIII

SA-ACT-8-3, 8-7.

Aktivitas ? Classification of Receivables

? Internal Control of Receivables
? Uncollectible Receivables
? Allowance Method of Accounting for Uncollectibles
? Direct Write off Method of Accounting for Uncollectibles
? Characteristics of Notes Receivables
? Accounting for Notes Receivables
? Receivables on the Balance Sheet
? Financial Analysis and Interpretation

Minggu 9

Materi Inventories

Media

Referensi WFR-Chapter IX
SA-ACT-9-6, 9-8

Aktivitas ? Internal Control of Inventories

? Effect of Inventory Errors on Financial Statements
? Inventory Costing Method Under a Perpetual and Periodic Inventory System,
FIFO, LIFO dan Average
? Comparing Inventory Costing Methods
? Valuation of Inventory at Other Than Cost
? Presentation of Merchandise Inventory on the Balance Sheet
? Estimating Inventory Cost
? Financial Analysis and Interpretation
Minggu 10

Materi Fixed Assets and Intangible Assets

Media

Referensi WFR-Chapter X
SA-ACT10-1

Aktivitas ? Nature of Fixed Assets

? Accounting for Depreciation
? Capital and Revenue Expenditures
? Disposal of Fixed Assets
? Leasing Fixed Assets
? Internal Control of Fixed Assets
? Natural Resources
? Intangible Assets
? Financial Reporting for Fixed Assets and Intangible Asse
? Financial Analysis and Interpretation