SEMESTER LEARNING PLAN

COURSE:
INTERMEDIATE ACCOUNTING II

S1 ACCOUNTING STUDY PROGRAM

2022
 UNIVERSITY : PERBANAS INSTITUTE
FACULTY: ECONOMY & BUSINESS
SCHOOL : UNDERGRADUATE PROGRAM ACCOUNTING
SEMESTER LEARNING PLAN (RPS)

COURSE CODE COURSE CATEGORY COURSE CREDIT SEMESTE DATE

(sks) R
Intermediate Accounting II EKF 19 Financial Accounting 3 3 August, 2022
Authorization Lecture-in-Charge RPS Course Coordinator RMK HEAD OF SCHOOL

(Inung Wijayanti,SE.,Ak.,MM.,CA) (Drs.Panubut Simorangkir, Ak.,MM.,CA) (Ridarmelli, S.E., Ak., M.Si., CA., SAS)
Learning Outcomes CPL-PRODI
(LO) S2 Maintaining human values through the performance of religious, moral, and ethical obligations.
S9 Demonstrate a responsible approach toward working independently in the accounting sector.

Master the fundamental foundation for the presentation and creation of financial statements; accounting policies and principles;
PP2
the accounting cycle; recognition, measurement, presentation of reports and report items; and financial statement analysis.

Capable of using logical, analytical, methodical, and inventive thinking in the framework of the creation or execution of science
KU1
and technology that pays attention to and uses humanistic ideals in line with their field of competence.
Capable of demonstrating self-sufficient, high-quality, and quantifiable performance.
KU2
Capable of independently preparing, analyzing, and interpreting financial statements of distinct companies using accounting
KK3 principles for transactions in compliance with general financial accounting standards and relevant ETAP financial accounting
standards.
CP-MK
C3 Students are competent to create financial reports in accordance with financial accounting standards. (SAK)
 C4
Students are able to analyse accounts on the credit side of the statement of financial position and conduct procedures for
presenting these accounts on the statement of financial position.
Course Description This course is a continuation and integral element of Intermediate Financial Accounting Course I, which addresses the theories, ideas, and
principles of preparing financial statements in accordance with the applicable Financial Accounting Standards. Short-term liabilities, long-
term liabilities, equity, retained earnings, Treasury stocks, earnings per share, and dividend policy are among the Financial Position
Accounts covered in this course. This course also covers Diluted Securities, Investments, Long-Term Contract Revenue Recognition, Lease
Accounting, Accounting Policies for Accounting Changes, and financial accounting standard, financial accounting standard of Non-Publicly-
Accountable Entities (ETAP), and financial accounting standard of EMKM.

Chapter 1. Current Liabilities, Provisions, and Contingencies

2. Non Current Liabilities
3. Equity
4. Dilutive Securities & Earning per share
5. Investment
6. Revenue Recognition
7. Accounting for Lease
8. Accounting Changes & Error Analysis
9. Financial accounting standard of Non-Publicly-Accountable Entities (ETAP) dan financial accounting standard of EMKM

References Main textbook :

Kieso, Donald E., Weygandt, Warfield Terry D. 2020. Intermediate Accounting. IFRS Edition, Fourth Edition, John Wiley & Sons.

Additional readings :

1. Financial Accounting Standard. Institute of Indonesia Chartered Accountants. 2022 Edition or Later
2. Kartikahadi, Hans., dkk. 2016. Akuntansi Keuangan Berdasarkan SAK Berbasis IFRS. Edisi Kedua, Buku Satu, IAI.
Learning Media 3. .
Software : Hardware :
- Computer, LCD & Projector, Whiteboard, Marker
Team Teaching Drs. Panubut Simorangkir.,Ak.,CA ; Dra. Berna Ratna Sari, Ak. M.M.C.A ; Ridarmelli.,SE., Ak.,M.Si.,CA ; Laela Lanjarsih, SE.,MM
Inung Wijayanti.,SE.,Ak.,MM.,CA

Prerequisites Introduction to Accounting I, Introduction to Accounting II, Intermediate Accounting I

 Sub-CP-MK Score for
Assessment Time
Week (expected of final Indicator References Learning Methods Assignme
criteria & form (Minutes)
learning outcome) nts
1 Capable of explaining the Current Liabilities Kieso, dkk • Lecturing, discussion, Criteria: 5%
short-term liabilities' Explanation: Student Center  Problem
Chapter 13
nature, type, classification,  Short-term Learning solving
recording, measurement, liabilities • Text book Exercises:
presentation, and  Types of PSAK No 1, 57 Non-test form: TM = 3 X 50
Questions, Exercise
disclosure (S2, S9, PP2) liabilities Question and
• Assignment 1 : Resume answer types of T= 3 X 120
Current Liabilities liabilities

2 Capable of explaining the Explanation: • Lecturing, discussion, Criteria: 5%

definition, measurement, Kieso, dkk Student Center  Problem
 Confession Chapter 13
and presentation of Learning solving
provisions, as well as the  Measurement • Text book Exercises:
explanation and disclosure  Common type PSAK No 1, 57 Questions, Exercise Non-test form:
of contingent assets (S2,  Disclosure • Assignment 2 : Resume  Question and
S9, PP2) on provision, anwer
 Contingent
contingent liabilities, provision,
liabilities
Capable of analyzing analysis short-term contingent TM = 3 X 50
financial statements  Contingent liabilities liabilities,
pertaining to short-term assets analysis short- T= 3 X 120
obligations (S2, S9, PP2,  Presentation of term liabilities
C4) short-term
liabilities
 Analysis of
short-term
liabilities

3 Capable of explaining the Explanation: • Lecturing, discussion, Criteria: TM = 3 X 50 5%

concept, initial recognition,  Issuance of Kieso, dkk Student Center  Problem
and measurement of long- Bonds Chapter 14 Learning solving T= 3 X 120
term liabilities, including  Types and • Text book Exercises:
 Sub-CP-MK Score for
Assessment Time
Week (expected of final Indicator References Learning Methods Assignme
criteria & form (Minutes)
learning outcome) nts
bond issuance and the ratings of PSAK 55 = Questions, Exercise Non-test form:
effective interest method bonds Pengakuan dan • Assignment 3 : Resume Question and
Pengukuran 

(S2, S9, PP2)  Bond valuation PSAK 68 = on issuance of bonds, answer on

 Effective Pengukuran Nilai types and rating of bond
interest method Wajar bonds, bond valuation, issuance,
and effective interest bond types,
method and effective
interest
method
4 Capable of explaining notes Explanation: Criteria: 5%
payable, derecognition of  Notes payable Kieso, dkk • Lecturing, discussion,  Problem
long-term liabilities in are issued at Chapter 14 Student Center solving
whole or in part, as well as face value Learning
the exchange and  Notes payable PSAK 55 = • Text book Exercises: Non-test form:
Pengakuan dan
modification of liability are not issued Pengukuran Questions, Exercise Question and
conditions (S2, S9, PP9) at face value PSAK 68 = answer
 Presentation of Pengukuran Nilai • Assignment 4 : Resume  Notes payable TM = 3 X 50
Capable of explaining the long-terms Wajar on notes payable and and analysis
presentation and analysis liabilities analysis of long-term of long-term T= 3 X 120
of long-term liabilities (S2,  Long-term liabilities liabilities
S9, PP9, C4) liability analysis

5 Capable of explaining the Explanation: Criteria: TM = 3 X 50 10%

ownership structure and  Company form Kieso, dkk • Lecturing, discussion,  Problem
reporting structure of the  Issuance of Chapter 15 Student Center solving T= 3 X 120
company. Capable of share Learning
explaining shareholder  Reacquisition of PSAK 1 Tentang • Text book Exercises: Non-test form:
equity and related share - Lap Perubahan Questions, Exercise Question and
Ekuitas dan;
components, as well as the • Assignment 5 : Resume answer
- Modal
many types of shares on form of company,  Form of
issued by the corporation, PSAK 53 issue of shares, company,
 Sub-CP-MK Score for
Assessment Time
Week (expected of final Indicator References Learning Methods Assignme
criteria & form (Minutes)
learning outcome) nts
as well as the repurchase Pembayaran reacquisition of shares issuance of
of treasury shares (S2, S9, Berbasis Saham share,
PP9) reacquisition
of share

6 Capable of explaining share Explanation: • Lecturing, discussion, Criteria: 10%

issue recordkeeping,  Calculation and Kieso, dkk Student Center  Problem
dividend distribution for reporting of Chapter 15 Learning solving
preferred stock, and preferred stock • Text book Exercises:
financial statistics  Types of PSAK 1 Tentang Questions, Exercise
- Lap Perubahan TM = 3 X 50
connected to corporate dividends
Ekuitas dan;
equity (S2, S9, PP9, C4)  Division of - Modal Assignment 6 : Resume Non-test form:
T= 3 X 120
stock on preferred stock, -
 Presentation PSAK 53 types of dividends,
 Analysis Pembayaran division of stock
Berbasis Saham

7 Capable of explaining the Explanation: E-learning (Off-Class) Criteria: 5%

accounting treatment of  Debt and equity Kieso, dkk • Students read and  Problem
convertible debt securities,  Convertible Chapter 16 summarize materials solving
convertible preferred stock, debt
PSAK No. 56 • Assignment 7: Resume
stock warrants, and share  Convertible
on debt and equity,
compensation, as well as preferred stock Non-test form:
convertible debt,
calculating basic earnings  Calculation of - TM = 3 X 50
convertible preferred
per share for companies earnings per
stock, calculation of
with simple capital share T= 3 X 120
earnings per share
structures and
disseminating earnings per
share for companies with
complex capital structures
(S2, S9, KU2, PP9)

8 Mid-Term Exam (UTS) : Providing written test exam based on expected learning outcome and making assessment and evolution for
the subsequent studying period
9 Capable of explaining the Explanation: • Lecturing, discussion, Criteria: TM = 3 X 50 5%
 Sub-CP-MK Score for
Assessment Time
Week (expected of final Indicator References Learning Methods Assignme
criteria & form (Minutes)
learning outcome) nts
financial asset accounting  Debt Kieso, dkk Student Center  Problem
framework, debt investment Chapter 17 Learning solving
investments at amortized  Amortized cost • Text book Exercises:
cost, debt investments at  Fair value IK 50 = Penyajian
Questions, Exercise
fair value, and accounting  Fair value IK 60 = Non-test form:
Pengungkapan • Assignment 8 :
for fair value options (S2, options Question and T= 3 X 120
PSAK 71 Resume on debt
S9, PP9) answer
investment
 Debt
investment

10 Capable of explaining Explanation: • Lecturing, discussion, Criteria: 5%

equity investment  Equity Kieso, dkk Student Center  Problem
accounting at fair value, investment Chapter 17 Learning solving
the equity method, and  Fair value • Text book Exercises: Non-test form: TM = 3 X 50
comparing it to equity  Equity method IK 50 = Penyajian Questions, Exercise Question and
investment (S2, S9, PP9) IK 60 = • Assignment 8 : Resume answer T= 3 X 120
Pengungkapan on equity investment  Equity
PSAK 71 investment

11 Capable of explaining the Explanation: • Lecturing, discussion, Criteria: 10%

theory of measuring and  Measurement Kieso, dkk Student Center  Problem
recognizing revenue for  Confession Chapter 18 Learning solving
long-term contracts using  Percentage PSAK No 72 • Text book Exercises: Non-test form:
the percentage of completion Questions, Exercise Question and
TM = 3 X 50
completion technique (S2, method answer
KU1) • Assignment 9 : Resume  Percentage
T= 3 X 120
revenue recognition for method of
long-term contracts completion of
using the percentage- long-term
of-completion method contracts

12 Capable of explaining the Explanation: • Lecturing, discussion, Criteria: TM = 3 X 50 10%

measuring concept and  Cost recovery Kieso, dkk Student Center  Problem
revenue recognition method Chapter 18 Learning solving T= 3 X 120
utilizing the cost recovery  Long-term • Text book Exercises: Non-test form:
 Sub-CP-MK Score for
Assessment Time
Week (expected of final Indicator References Learning Methods Assignme
criteria & form (Minutes)
learning outcome) nts
method (cost recovery) for contract losses PSAK No 72 Questions, Exercise, Question and
long terms contract  Disclosure • Assignment 10 : answer
Capable of calculating Resume recognition of • Recognition of
contract losses over a long-term contract long-term
lengthy period of time. revenue cost recovery contract revenue
(S2, KU1) method cost recovery
method

13 Capable of explaining the Explanation: • Lecturing, discussion, Criteria: 10%

differences between  Rental benefit Kieso, dkk Student Center  Problem
operating and financing  Lease concept Chapter 21 Learning solving
leases, as well as the  Capitalization • Text book Exercises:
accounting treatment of criteria PSAK 73 Questions, Exercise,
TM = 3 X 50
leases from the lessee's  Accounting • Assignment 11: Non-test form:
perspective (S2, KU1) differences Resume on Lessee’s Question and
T= 3 X 120
 Financing lease rental accounting answer
method Lessee’s rental
 Operating lease accounting
method

14 Capable of explaining the Explanation: • Lecturing, discussion, Criteria: 10%

characteristics of operating  Classification Kieso, dkk Student Center  Problem
leases and financing leases,  Direct financing Chapter 21 Learning solving
as well as the lessor's method PSAK 73 • Text book Exercises:
TM = 3 X 50
accounting handling of  Operation Questions, Exercise Non-test form:
leases and specific method Question and
T= 3 X 120
accounting difficulties. (S2,  Residual value • Assignment 12 : answer
KU1)  Purchase Resume on Lessor’s  Lessor’s rental
bargain options rental accounting accounting

15 Capable of explaining and Explanation: E-learning (Off-Class) Criteria: TM = 3 X 50 5%

analyzing accounting  Accounting Kieso, dkk • Students read and  Problem
practices, changes in policy changes Chapter 22 summarize materials solving T= 3 X 120
accounting estimations, and  Accounting PSAK No. 25 • Assignment 13: Review
error correction (S2, KU2, estimate of the literature & Non-test form:
 Sub-CP-MK Score for
Assessment Time
Week (expected of final Indicator References Learning Methods Assignme
criteria & form (Minutes)
learning outcome) nts
KK3) changes Kartikahadi, dkk Resume -
Capable of explaining the  Error Chapter 12
three pillars of SAK in rectification
Indonesia, the background  financial
of development, the scope accounting
and application, and the standard of
differences financial Non-Publicly-
accounting standard, Accountable
financial accounting Entities
standard of Non-Publicly-  financial
Accountable Entities, accounting
financial accounting standard of of
standard of EMKM EMKM

(S2, KU2, KK3)

16 Final Exam (UAS): Providing witten test exam and final evaluation to determine the students perfomance

Information :
1
TM= Face to face
2
Q= Structured Tasks

Student Assessment Rubric:

Total score of the Student assessment will be based on the following components:
1) Midterm exam (UTS) 30%
2). Finalterm exam (UAS) 45%
3). Assignments (score are shown in the last column of the above table ) 25%

The conversion of total score from numeric grade to letter grade, based on the following:
Score Grade Weight Score Grade Weight

≥ 90 A 4,00 60,00 – 64,99 C+ 2,25

80,00 – 89,99 A- 3,75 55,00 – 59,99 C 2,00
75,00 – 79,99 B+ 3,25 50,00 – 54,99 C- 1,75
70,00 – 74,99 B 3,00 45,00 – 49,99 D 1,00
65,00 – 69,99 B- 2,75 < 45 E 0,00