Draft Silabus Matrikulasi Ak Keu Ppak

5/26/2018 Draft Silabus Matrikulasi Ak Keu Ppak

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PENDIDKAN PROFESI AKUNTANSIFAKULTAS EKONOMI UNIVERSITAS ANDALAS

SILABUS MATRIKULASIAKUNTANSI KEUANGAN

Kuliah Tujuan Pokok Bahasan Sub Pokok Bahasan Ree!ensi

I Menjelaskan

pentingnya standar

akuntansi dan

proses

penyusunannya

Financial Accounting and

Accounting Standards

Financial statement dan financial reporting

Parties involved in standards setting

Generally Accepted Accounting Principles

Issue on Financial reporting

K-1

S-1

Menjelaskan

kerangka dasar

yang melandasi

pelaporan

keuangan

!onceptual Frame"ork

#nderlying Financial

Accounting

!onceptual Frame"ork

$asic %&jectives

Fundamental !oncepts

'ecognition and Measurement !oncepts

K-(

S-1

PSAK

A)F-(

II Menjelaskan konsepdan metode

penyusunan laporan

la&a rugi dan item-

item laporan la&a

rugi

!ompre*ensive IncomeStatement and 'elated

Information

Income Statement

Format of +*e Income Statement

'eporting Irregular Items

Special reporting Issues

K-,S-,

PSAK-1

III Menjelaskan konsep

dan metode

penyusunan neraca

dan item-item

neraca serta

disclosure

$alance S*eet. Statement %f

Financial Position

$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

K-

S-2

PSAK-1

Menjelaskan tujuan

laporan arus kas

dan cara

Statement of !as* Flo" Preparation of statement of cas* flo"

#sefulness of t*e statement of cas* flo"

K-(2

S-

PSAK-(

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penyusunannya Format of t*e statement of cas* flo"

Steps in preparation t*e stat of cas* flo"

I3 Menjelaskan siklus

penjualan dan

piutang

peng*apusan

piutang penjualan

piutang serta

piutang "esel

Accounts 'eceiva&les and

!as*

%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

K-6

S-6

PSAK-,2

3 Menjelaskan

pengakuan

pencatatan dan

penilaian persediaan

&erdasarkan *arga

perole*an 7cost8

Inventories4 !ost Approac* 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

K-9

S-:

PSAK-1,

A)F-:

Menjelaskan

penilaian persediaan

atas dasar selain

*arga perole*an dan

penyajian

persediaan dalam

neraca

Inventories4 3aluation

Approac*

)o"er !ost or Market

3aluation $ase

Gross Profit Met*od of ;stimating Inventory

'etail Inventory Met*od

Presentation and Analysis of Inventory

K-:

S-:

PSAK-1,

A)F-:

3I Menjelaskan tujuan

investasi jenis-jenis

investasipencatatan

perole*an dan

penjualan serta

penilaiannya

Investments a Investment in 0e&t Securities4


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3II Menjelaskan

klasifikasi intangi&le

assets penentuan

*arga perole*an

amortisasi

impairment dan

penyajian intangi&le

assets

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

K-1(

A)F-11

PSAK 1:.(=

3III Menjelaskan jenis-

jenis aktiva tetap

&er"ujud metode

perole*an dan

penentuan &esarnya

*arga perole*an

serta peng*entian

dan penyajiannya

dalam neraca

Property Plant and

;/uipment4 Ac/uisitions

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=

S-1(

PSAK-1?.16

A)F-1=

Menjelaskan metode

penyusutan dan

deplesi aktiva tetap

&er"ujud

impairment

Property Plant and

;/uipment4 #tili@ation and

Impairment

0epreciation

Impairment

0epletion of 5atural 'esources

Presentation and Analysis of Plant and

;/uipment

K-11

S-12

PSAK-,9

A)F-12

I Menjelaskan jenis-

jenis sa*am

pengeluaran dan

penarikan kem&ali

sa*am pemeca*an

sa*am danpem&ayaran

deviden

Stock*older ;/uity +*e corporate form

!orporate capital4 issuance of stock and

reac/uisition of s*ares8

0ividend policy

Stock split 'estriction of retained earning

K-1

S-11

PSAK-(1

A)F-2

Menjelaskan dilusi

sa*am dan

penentuan la&a per

lem&ar sa*am

Stock*older ;/uity4

0ilutive securities and ;arning

per s*are

a 0ilutive securities and compensation plan4

Accounting for converti&le de&t

!onverti&le preferred stock

Stock "arrants

K-1?

S-1:

PSAK-,1.2

A)F-2

3


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Stock compensation plans

& ;arning per s*are4

;arning per s*are-simple capital

;arning per s*are-compleB capital

Menjelaskan item-

item *utang jangka

pendek metode

per*itungan dan

penyajiannya dalam

neraca

!urrent )ia&ilities and

!ontingencies

!urrent )ia&ilities

!ontingencies

Gain on !ontingencies )oss on !ontingencies

Presentation and analysis of current lia&ilities

K-12

S-1=

PSAK-6

A)F-

Menjelaskan jenis-

jenis *utang jangka

panjang

pengeluaran surat

*utang per*itungan

nilai dan pelunasan

serta impairment

*utang jangkapanjang

)ong term lia&ilities 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

K-1,

S-1=

Menjelaskan jenis-jenis derivatif tujuan

derivative

pencatatan transaksi

dan penilaian

derivative serta

pelaporan keuangan

Accounting for 0erivative&usiness segment and interim

reporting

a 0erivatives4

$asic principles in accounting for derivatives

+ype of derivates

+ypes of risk

0erivative used for *edging

%t*er reporting issues

K-16S-19

PSAK-

4


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segmen & $usiness segment reporting

c Interim reporting

I Kantor Pusat-Kantor !a&ang PengertianC Sistem Akuntansi !a&angC

'ekening +im&al $alikC Alternatif Memfaktur

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Draft Silabus Matrikulasi Ak Keu Ppak