AKUNTANSI KEUANGAN MENENGAH II

Dosen Pengampu : - Muhammad Syam Kusufi, SE., M.Sc., CFrA., CTT., CSRS., CRP., CRMP (AAPM-USA)., CPAT. 
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Kode MK        : EKA102
SKS            : 
Deskripsi MK   : This course is a continuation of Intermediate Accounting I. This course discusses about the nature and concepts of liability and equity segment in balance sheet reporting. This course also discusses the type and classification of share and dividend policy in equity section, then able to compute and analyze the various types of dividends. Next, the topic is about how to compute basic and dilutive earnings per share, and analyze the effects of financial performance. Then, the session is continued to discuss the investor side related to accounting for financial assets investment, especially debt investment and equity investment. After that, this course discus the types of contracts and performing obligation related to various of revenue recognition. The next topics is about accounting for leases transaction and how to analyze the economics consequences. To complete the discussion, important to know the problems of accounting change in accounting policy and the treatment of accounting errors. This course will be ended with the preparing and compiling of statement of cash flows.