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KURIKULUM AKL

KURIKULUM AKL. Kedudukan AKL. AKL merupakan bagian rumpun mata kuliah Akuntansi keuangan , AKL melanjutkan dari materi dalam AK1 dan AK2

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KURIKULUM AKL

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  1. KURIKULUM AKL

  2. Kedudukan AKL AKL merupakanbagianrumpunmatakuliahAkuntansikeuangan, AKL melanjutkandarimateridalam AK1 dan AK2 Learning objective AkuntansiKeuangan Mahasiswadapatmenyusunlaporankeuanganberdasarkanstandarakuntansikeuangan yang berlakuumum di Indonesia Pengajaran AKL • Satu matakuliah AKL – 3 SKS • Duamatakuliahwajiib AKL1 = 3 SKS dan AKL2 = 2 SKS • Satu matakuliahwajib AKL 3 SKS dan matakuliahpilihan AKL2 dengan 2 atau 3 SKS. Pilihantergantungorentasilulusanbekerja di mana saatpertamabekerja.

  3. Materi AKL - 1 InvestasiEkuitas KombinasiBisnis dan RestrukturisasiEntitasSepengendali Joint Arrangement LaporanKeuanganKonsolidasi dan Tersendiri Teknik PenyusunanLaporanKeuanganKonsolidasi • Konsolidasisetelah Akuisisi • Kepemilikan 100%, kurang 100%, • Intercompany transaction – inventory, asettetap, bonds • Isue-issue terkaitkonsolidasi: perubahankepemilikan, kehilanganpengendalian Foreign Currency Derivatif dan Hedging

  4. Materi AKL - 2 Interim Reporting Segmen Reporting Partnership Restrukturisasi Transaction dalam industry khusus: • Oil and gas • Kontrakasuransi • Agriculture • Real Estate Syariah Accounting Pelaporandengan SAK ETAP dan SAK EMKM

  5. TERIMA KASIH Dwi Martani - 081318227080 martani@ui.ac.id atau dwimartani@yahoo.com http://staff.blog.ui.ac.id/martani/

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