Faculty of Economics, Sriwijaya University

Syllabus
Academic Year 2014 2015
1. Class:

Billingual Class / IC

2. Course Title: Intermediate Accounting II

3. Lecturer(s):
- Dr.Luk Luk Fuadah, SE, MBA, Ak
- Hasni Yusrianti, SE, MAAC, Ak, CA
- Rika Henda Safitri, SE, M.Acc, Ak

4. Course Description:
This course is a continued study of the intermediate accounting 1 in conjunction with the development
of accounting theory. Financial accounting is the field of accounting that provides economics and
financial information for external users, such as investors and creditors. Managerial accounting
provides economic and financial information for internal users. This course deals mainly with Liability,
Intangible, Equity, Investment, Revenue Recoqnition, accounting for lease & pension and also
statement of cashflow.
5.

The specific objectives/competencies include:

- Analyze, record, and report transactions for a variety of accounting events.

- Prepare and analyze financial statements and demonstrate the understanding of their
uses and limitations.
- Solve problems relating to accounting applications of stock, liability, Income, etc
- Apply problem-solving skills to concepts outlined in this course.

6. Method of Presentation
Methods of presentation, although determined by the individual instructor,
traditionally include:
1. Lecture
2. PowerPoint Presentations
3. Class discussion and group activities
4. Presentation and discussion of solutions to problems, exercises, and projects

7. Compulsory literature
-

Kieso, weygandt, warfield, Intermediate Accounting, Volume 1 and 2, IFRS

Edition, 2011, Wiley

Recommended Literature:
- IFRS
- PSAK

page 1

8. Methods of Evaluation
-

Mid Term Test

Final exam
Assignments & group activities
Attendance and participation

9. COURSE OUTLINE

No.

Content

Chapter

Introduction of Syllabus & Role of

Studying
Current Liabilities
Current Liabilities and Contingencies

13

Long Term Liabilities

14

Long Term Liabilities

14

Stock Holders Equity

15

Stock Holders Equity

15

Dillutive Securities & Earning per

Share

16

Mid Test
9

Investment

17

10

Investment

17

11

Revenue Recoqnition

18
page 2

Lecturer

12

Revenue Recoqnition

18

13

Accounting for Pensions

20

14

Accounting for Lease

21

15

Accounting Changes

22

16

Semester

page 3

page 4

12 -13

Acquisition and Disposition of Property, Plant

and Equipment

14

Property, Plant and Equipment

Acquisition of Property, Plant
and Equipment
Valuation Property, Plant and
Equipment
Cost
Cost Subsequent to Acquisitions
Disposition of Property, Plant
and Equipment

Depreciation, Impairments, and Depletion

Chapter 10

Chapter 11

Depreciation
Impairments
Depletion
Revaluations

15

Intangible Assets

16

Test 3

Chapter 12

Intangible Asset Issues

Types of Intangible Assets
Impairment of Intangible assets
Research & Development costs
/ Final Test

page 5