rps akm 1 yessi fitri 1

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RENCANA PEMBELAJARAN SEMESTER

Mata Kuliah

: Akuntansi Keuangan Menengah I

Kode

:

Bobot SKS

: 3 SKS

Program Studi

: Akuntansi

Dosen Pengampu

: Yessi Fitri, SE, M.Si. Ak, CA

.

Semester

: 3

Mata Kuliah Prasyarat

: Pengantar Akuntansi 2

Metode Pembelajaran

: Learning by the Case Method (LCM)

Strategi Pembelajaran

: Teori : Kasus 80% : 20%

Komposisi Penilaian

: 20% : 30% : 50%

Capaian Pembelajaran (LO):

Mampu mengetahui, menjelaskan, menyajikan, mengungkapkan dan memecahkan short case tentang kerangka dasar pelaporan keuangan, penyusunan laporan keuangan, dan perlakuan akuntansi (pengakuan, pengukuran, penyajian dan pengungkapan) di laporan keuangan untuk akun kas, piutang, persediaan, aset tetap, properti investasi, aset tak berwujud, liabilitas jangka pendek termasuk provisi dan kontinjensi sesuai dengan standar akuntansi keuangan

Deskripsi Mata Kuliah

Mata kuliah ini membahas kerangka dasar pelaporan keuangan, penyusunan laporan keuangan, dan perlakuan akuntansi (pengakuan, pengukuran, penyajian dan pengungkapan) di laporan keuangan untuk akun kas, piutang, persediaan, aset tetap, properti investasi, aset tak berwujud, liabilitas jangka pendek termasuk provisi dan kontinjensi sesuai dengan standar akuntansi keuangan

Prt

ke- Topik

Kemampuan yang Diharapkan

Indikator

Materi/ Bahan Kajian

Strategi dan Media Pembelajaran

Waktu

Pola Penugasa

n

Kriteria

Penilaian* Buku Sumber

Bobot Nilai 1 Financial

Reporting and

Accounting Standard

Mampu mengetahui, menjelaskan, dan

menganalisis tentang Pelaporan Keuangan dan

Mahasiswa mampu memahami:

1. Global markets; 2. Objective of

financial reporting; 3. Standard-setting

organizations; 4. Financial reporting

KW Chapter PSAK 1 PSAK 1

-Pre-preparation -Kuis -Ceramah -Presentasi -Diskusi -Short Case

150 Menit Kajian pustaka dan artikel

Communication Skill, Collaborative, Creative thinking,

Critical thinking, Problem solving, Culture Value,

Spiritual,

Kieso, Donald E.,

dan Jerry

Weygandt,

Warfield, Terry., Intermediate Accounting, IFRS 2nd_{Edition, John}

Wiley and Sons,

(2)

Standar Akuntansi

challanges

Peer Evaluation

(KW)

Standar Akuntansi Keuangan

2 Conceptual framework for financial reporting

menganalisis tentang Kerangka Konseptual Pelaporan Keuangan

1.Conceptual framework and its Development

2. Basic assumptions; 3. Basic principles

of accounting and constraints 4. Qualitative

characteristics 5. Elements of

financial statements 6. Recognition and

measurements

KW Chapter 2

150 Menit

Kajian Creative thinking,

Spiritual, Peer Evaluation

Kieso, Donald E.,

dan Jerry

Weygandt,

Wiley and Sons, (KW)

1.5%

3 Income Statement and Related Information

menganalisis tentang Laporan Laba Rugi dan Informasi Yang Berkaitan

1. Income Statements 2. Comprehensive

Income Statements 3. Format of the

Income Statements: elements, minimum disclosure, intermediate components, and condensed Income Statements 4. Reporting within

the Income

KW Chapter 4 PSAK 1

150 Menit Kajian pustaka Creative thinking,

Kieso, Donald E.,

dan Jerry

Weygandt,

(3)

Statements, including extraordinary items

5. Minimum items based onIFRS and PSAK1 (2009 Revision) 6. Disclosure

4 Statement of Financial Position

menganalisis tentang Laporan Posisi Keuangan

1. Usefulness of Statements of Financial Position; 2. Limitations of

the

Statements of Financial Position;

3. Classification in the Statements of Financial Position: current and non- current classification, and other

classification; 4. Minimum items

based on IFRS and PSAK1 (2009 Revision); 5. Disclosure.

KW Chapter 5 PSAK 1

150 Menit

Kajian pustaka dan artikel

Kieso, Donald E.,

dan Jerry

Weygandt,

1.5%

5 Statement of Cash Flow

Mampu mengetahui, menjelaskan,

1. Cash flows

KW Chapter 23

PSAK 2

-Pre-preparation -Kuis

150 Menit Kajian pustaka dan

Communication Skill, Collaborative,

Kieso, Donald E.,

dan Jerry

Weygandt,

(4)

dan

menganalisis tentang Laporan Arus Kas

classification:ope rating,investing, and financing. 2. Alternative

classification for interest and dividends; 3. Direct and

indirect tmethods for cash

From operating activities

4. Significant non-cash activities

5. Disclosure

-Ceramah -Presentasi -Diskusi -Short Case

artikel

Creative thinking, Critical thinking, Problem solving, Culture Value,

6 Cash and Receivables

menganalisis tentang Kas dan Piutang

1. Definition of cash and cash equivalents 2. Restricted cash 3. Cash control 4. Pettycash

5. Reconciliation of bank balance 6. 6. Definition and

classification of Accounts receivable: trade and non- trade 7. Recognition

of notes receivable (promissory note); 8. Valuation of

accounts receivable

KW Chapter 7

Kieso, Donald E.,

dan Jerry

Weygandt,

(5)

9. uncollectible accounts receivable, direct write-off method, allowance method.

7 _1.5%

8

UJIAN TENGAH SEMESTER

30%

9 Valuation of Inventories: A Cost Basis Approach

menganalisis tentang Penilaian Persediaan : Pendekatan Dasar Biaya

1. Definition and classification of inventory: raw materials, work-in- process,and finished goods; 2. System for

maintaining nventory records: perpetual system or periodicSystem 3. Cost flow

assumption: special identification, FIFO

4. Cost flow

assumption: LIFO, LIFO reserve, LIFO liquidation, dollar-value LIFO, average cost

KW Chapter 8 PSAK 14

150 Menit

Kieso, Donald E.,

dan Jerry

Weygandt,

1.5%

10 Inventories: Additional Valuation Issues

menganalisis

1. Inventory valuation method: gross Profit method

KW Chapter 9 PSAK 14

-Pre-preparation -Kuis -Ceramah -Presentasi

Critical thinking,

Kieso, Donald E.,

dan Jerry

Weygandt,

Warfield, Terry., Intermediate

(6)

tentang Persediaan: Isu Penilaian Tambahan

and retail inventory method

2. Lower of cost of netrealizable value

3. Valuation bases: special valuation situations, relative sales value, purchase commitments 4. Presentation, analysis, and disclosure

-Diskusi -Short Case

Problem solving, Culture Value,

Accounting, IFRS 2nd_{Edition, John}

11

Acquisition & Disposition of

Property, Plant and Equipment

menganalisis tentang Perolehan dan Pelepasan Aset Tetap

1. Land, buildings, and equipment cost; 2. Self-constructed

assets, interest cost during construction; 3. Cash discounts,

defered- payment contracts,lump-sum purchases, Issuanceof shares

4. Exchanges of non-monetary assets and government grants 5. Costs

subsequent to acquisition

KW Chapter PSAK 16 PSAK 26

Kieso, Donald E.,

dan Jerry

Weygandt,

(7)

6. Disposition of fixed assets 7. Forced

conversion 12 Depreciation,

Impairments and Depletion

menganalisis tentang Penyusutan, Penurunan Nilai dan Deplesi

1. Factors involved in depreciation Process

2. Methods of depreciation 3. Component

depreciation 4. Special issues 5.Recognizing

impairments; 6.Reversal of

impairment loss; 7.Cash-generating

units;

8.Impairment of assets to be disposed of 9. Presentation,

analysis, and disclosure.

10. Establishing a depletion base; 11. Write-off of

resource cost; 12. Estimating

recoverable reserve; 13. Liquidating

dividends;

14. Revaluations; 15. Presentation and

analysis

KW Chapter PSAK

150 Menit

Kieso, Donald E.,

dan Jerry

Weygandt,

1.5%

13 Intangable

Assets Mampu mengetahui, menjelaskan,

1. Definition,

KW Chapter 12

PSAK 19

-Pre-preparation -Kuis

150 Menit Kajian pustaka dan

Communication Skill, Collaborative,

Kieso, Donald E.,

dan Jerry

Weygandt,

(8)

dan

menganalisis tentang Aet Tak

Berwujud

measurement, valuation, and amortization; 2. Types of intangible

assets: marketing-related, customer-related, artistic-related, contract-related, technology-related, goodwill.

3. Impairment of intangible assets; 4. Reversal of

impairment loss; 5. Impairment

of indefinite-life

intangibles other than goodwill; 6. Impairment of

goodwill

-Ceramah -Presentasi -Diskusi -Short Case

artikel

Creative thinking, Critical thinking, Problem solving, Culture Value,

14

Current Liabilities, Provision & Contingencies

menganalisis tentang Liabilitas Lancar, Provisi dan Kontingensi

1. Nature and type of current liabilities 2. Short term liabilities

expected to be refinanced

3. Employee related liabilities

4. Tax related liabilities

5.

Provision, contingent and contingent asset 6. Presentation and

disclosure of current liabilitiies and contingent

KW Chapter 13

PSAK 1 PSAK 55 PSAK 57

Kieso, Donald E.,

dan Jerry

Weygandt,

(9)

15 1.5%

16

UJIAN AKHIR SEMESTER

50%

*Notes untuk kriterai penilaian

No.

Kriteria Penilaian

Bobot Nilai

1. Communication Skill, Collaborative,

Creative thinking, Critical thinking, Problem solving

0,5%

2. Culture Value

0,5%

3. Spiritual

0,25%

4. Peer Evaluation

0,25%

Total

1.5%

Buku Sumber :

1.

Kieso, Donald E., dan Jerry Weygandt, Warfield, Terry., Intermediate Accounting, IFRS 2nd_{Edition, John Wiley and Sons, (KW}

2.

Mengetahui Jakarta, Agustus 2017

Ketua Jurusan/Program Studi, Dosen Pengampu Mata Kuliah

Yessi Fitri,SE.,M.Si.,Ak.,CA.

Yessi Fitri, SE, M.Si. Ak, CA.

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