SATUAN ACARA PERKULIAHAN

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1 SATUAN A PERKULIAHAN FAKULTAS : EKONOMI JURUSAN : AKUNTANSI MATA KULIAH : TEORI AKUNTANSI KODE MATA KULIAH : BEBAN KREDIT : 4 sks TAHUN AKADEMIK : 2008 /2009 ( SEMESTER GENAP ) DESKRIPSI Umum : Matakuliah ini membahas perkembangan dan pembentukan Teori Akuntansi serta berbagai alasan mendasar dan arti penyajian laporan keuangan, serta evaluasi elemen-elemen laporan keuangan berguna untuk menambah wawasan akuntansi mahasiswa. Khusus : Memahami sejarah dan perkembangan akuntansi Memahami berbagai pendekatan dalam pembentukan Teori Akuntansi Menganalisis kerangka konseptual akuntansi keuangan dan pelaporannya serta struktur Teori Akuntansi Mengevaluasi elemen-elemen Laporan Laba Rugi Mengevaluasi berbagai Pengungkapan Laporan Keuangan dan Trend Akuntansi Masa Depan. Mengevaluasi elemen-elemen Laporan Neraca dan Laporan Arus Kas Mengevaluasi Perusahaan Multiple Entities Mengevaluasi akuntansi Inflasi Media : a. Papan Tulis b. Overhead Projector c. Infocus d. Foto Copy e. Buku Cetak Evaluasi : a. Hasil Ujian b. Kehadiran c. Penilaian Terhadap Hasil Penugasan d. Diskusi / Partisipasi 1

2 NO 1 1 THE HISTORY AND DEVELOPMENT OF sejarah dan perkembangan teori akuntansi. double-entry bookkeeping, development of accounting principles, accounting and capitalism dan international accounting issues. Evolution Double Entry Bookkeeping, the development of accounting principles, accounting capitalism, international accounting issues. Tutorial Diskusi ARB Ch.1 H VB Ch.2 * Keaktivan 2 2 THE NATURE AND USES OF dan hakikat dan penggunaan akuntansi. definition of accounting, accounting an art or a science, GAAP, Accounting policy changes, dan designed accounting. Definition of accounting, accounting an art or a science, GAAP, Accounting policy changes, dan designed accounting. dan Tutorial ARB Ch THE TRADITIONAL REGULATORY APPROACH TO THE FORMULATION dan formulasi teori akuntansi dan accounting as a language, accounting as an information system, methodologies for the formulation of an accounting theory, nature of accounting Accounting as a language, accounting as an information system, methodologies for the formulation of an accounting theory, nature of accounting standard, goal of standard setting, entities dan Tutorial ARB Ch.4 Ch. 5 H VB Ch.1,3, 4 2

3 OF AN THEORY standard, goal of standard setting, entities concerned with accounting standards, dan who should set accounting standards. concerned with accounting standards, dan who should set accounting standards THE EVENT BEHAVIORAL APPROACH AND THE PREDICTIVE POSITIVE APPROACH A CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING dan formulasi accounting theory. dan conceptual framework for financial accounting and reporting. pendekatan peristiwa, pendekatan keprilakuan, pendekatan pemrosesan informasi manusia, prediksi peristiwa ekonomis, prediksi reaksi pasar, pendekatan positif dan status paradigmatik akuntansi. classification and conflicts of interest, toward a formulation of the objectives of financial statements and toward a conceptual framework. Pendekatan peristiwa, pendekatan keprilakuan, pendekatan pemrosesan informasi manusia, prediksi peristiwa ekonomis, prediksi reaksi pasar, pendekatan positif dan status paradigmatik akuntansi. Classification and conflicts of interest, toward a formulation of the objectives of financial statements and toward a conceptual framework. dan Tutorial Tutorial, dan Quiz ARB Ch.11, Ch. 12 Ch.13. ARB Ch.6 H VB Ch. 5 Conceptual Framework SAK THE STRUCTURE OF objective of Objective of accounting, accounting postulates, accounting principles, dan ARB Ch.7 PSAK no.1 3

4 THEORY struktur teori akuntansi. accounting, accounting postulates, accounting principles, dan truth in accounting. truth in accounting. Tutorial, dan Quiz INCOME CONCEPTS FOR FINANCIAL REPORTING, REVENUE, EXPENSES, GAINS LOSSES FOR INCOME TAXES konsep laba untuk pelaporan keuangan dan pengertian revenue, expense, gains, losses. pajak penghasilan income concepts at syntactic, semantic, dan pragmatic level, current operating concept and all inclusive concept of income, net income to whom, nature of revenue, measurement, recognition, and timing of revenue, expenses, gains, losses. perbedaan permanent dan perbedaan temporer antara perlakuan akuntansi dan pajak serta perlakuan pajak penghasilan Income concepts at syntactic, semantic, dan pragmatic level, Current operating concept and All inclusive concept of income, net income to whom, nature of revenue, measurement, recognition, and timing of revenue, expenses, gains, losses. Perbedaan permanent dan perbedaan temporer antara perlakuan akuntansi dan pajak serta perlakuan pajak penghasilan ditangguhkan. Tutorial, dan Quiz Tutorial, dan Quiz SCC Ch.5 H VB Ch PSAK no SCC Ch.12 PSAK no.46 4

5 ditangguhkan DISCLOSURE OF FINANCIAL INFORMATION AND FUTURE TRENDS IN BALANCE SHEET STATEMENT OF CASH FLOWS WORKING CAPITAL AND ASSETS THEIR MEASUREMENT halhal harus diungkapkan dalam laporan keuangan dan trend akuntansi masa depan. dan menganalisis elemen-elemen neraca dan laporan arus kas. berbagai pengertian dan proses pengukuran working capital disclosure to whom, level of disclosure, voluntary vs enforced disclosure, form of disclosure, methods of disclosure, dan trend akuntansi masa depan. UJIAN TENGAH SEMESTER dan elemen-elemen Neraca, evaluasi posisi keuangan perusahaan, Laporan Arus Kas, analisis keuangan dari informasi arus kas, development stage enterprises, dan perbandingan IAS dengan GAAP, serta PSAK terkait dengan laporan neraca dan arus kas. pengertian working capital, term of current assets, monetary non monetary current assets, cash, cash equivalent, Disclosure to whom, level of disclosure, voluntary vs enforced disclosure, form of disclosure, methods of disclosure, and trends in accounting. Elemen-elemen Neraca, evaluasi posisi keuangan perusahaan, Laporan Arus Kas, analisis keuangan dari informasi arus kas, development stage enterprises, dan perbandingan IAS dengan GAAP, serta PSAK terkait dengan laporan neraca dan arus kas. Working Capital, term of current assets, monetary non monetary current assets, cash, cash equivalent, temporary investment, receivable, inventories, prepaids, measurement ARB Ch.8 HVB Ch.24 PSAK no.50 (revisi 2006) SCC Ch.7 HVBCh.13 PSAK no.2 SCC Ch.8 HVB Ch jawab 5

6 PLANT AND EQUIPMENT: PURCHASED AND LEASED serta aktiva dalam akuntansi. dan aktiva tetap dan leasing. temporary investment, receivable, inventories, prepaids, proses pengukuran, input measures, output measures, LCM measures, dan objectives of measures. konsep harga perolehan, group purchases, self constructed assets, removal of existing assets, assets acquired in non cash transaction, depreciation, capital and revenue expenditures, impairment value, criteria for classifying leases,dan leasing baik dari pihak Lessees maupun Lessors. process, input measures, output measures, LCM measures, dan objectives of measures. Konsep harga perolehan, group purchases, self constructed assets, removal of existing assets, assets acquired in non cash transaction, depreciation, capital and revenue expenditures, impairment value, criteria for classifying leases,dan leasing baik dari pihak Lessees maupun Lessors. SCC Ch.9 Ch.13 HVB Ch.17 PSAK no.30, INTANGIBLES AND NON CURRENT INVESTMENT aktiva tak berwujud dan investasi jangka nature and recognition of intangible, measurement and amortization, issues and applications, investment in equity securities, investment Nature and recognition of intangible, measurement and amortization, issues and applications, investment in equity securities, investment in debt securities, permanent decline in fair value. SCC Ch.10 HVB Ch.18 PSAK no50 jawab 6

7 14 22 LONG TERM LIABILITIES panjang. hutang jangka panjang EQUITY ekuitas. in debt securities, permanent decline in fair value. definition of liabilities, recognition and measurement, debt vs equity, longterm debt classification, bond payable, convertible debt, contingencies, other liabilities, measurement issues and troubled debt restructuring. theories of equity, definition of equity, PIC, stock subscription, stock warrants, retained earnings, stock dividend, stock split, treasury stock, recording equity transaction, and quasi-reorganizations. Definition of liabilities, recognition and measurement, debt vs equity, longterm debt classification, bond payable, convertible debt, contingencies, other liabilities, measurement issues and troubled debt restructuring. Theories of equity, definition of equity, PIC, stock subscription, stock warrants, retained earnings, stock dividend, stock split, treasury stock, recording equity transaction, and quasi-reorganizations.. SCC Ch.11 PSAK no.54 SCC Ch.15 PSAK no.21 jawab jawab FOR MULTIPLE ENTITIES berbagai perlakuan Perlakuan penggabungan usaha, beserta permasalahannya, pelaporan segmen, transaksi SCC Ch.16 PSAK no.10,11, 7

8 FOR INFLATION akuntansi penggabungan usaha beserta permasalannya dan transaksi dalam mata uang asing akuntansi nilai sekarang, akuntansi tingkat harga umum, dan penilaian asset dan model penentuan income alternative. penggabungan usaha, beserta permasalahannya, pelaporan segmen, transaksi dalam mata uang asing dan perbandingan perlakuan akuntani terkait antara IAS, GAAP, dan PSAK. akuntansi nilai sekarang, akuntansi tingkat harga umum, dan penilaian asset dan model penentuan income alternative. dalam mata uang asing dan perbandingan perlakuan akuntani terkait antara IAS, GAAP, dan PSAK. Akuntansi nilai sekarang, akuntansi tingkat harga umum, dan penilaian asset dan model penentuan income alternative. 52 jawab ARB Ch. 14 HVB Ch.12 jawab UJIAN AKHIR SEMESTER 8

9 Buku Wajib: 1. Belkaoui, Ahmed Riahi (ARB); (2004), Accounting Theory, Fifth Edition,Business Press. 2. Schroeder, Richard G., Myrtle W. Clark, Jack M. Cathey (SCC); Financial Accounting Theory and Analysis; Ninth edition; 2009; John Wiley Sons. 3. Hendriksen, Eldon S., dan Michael F.Van Breda (HVB).; (1992), Accounting Theory, Fifth Edition, Irwin, USA. 4. Ikatan Akuntan Indonesia; (2007); Standar Akuntansi Keuangan (SAK). Jakarta, February (Agustin Ekadjaja dan Team Dosen) 9