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SYLLABUS ACCOUNTING THEORY (EKA3103) 2ND SMESTER 2011-2012

PREREQUISITE: Elementary Accounting Intermediate Accounting Cost Accounting CREDIT HOURS: 3 Units LECTURER: Prof. Dr. Bambang Sudibyo Offices: (1) Accounting Department, Faculty of Economics and Business, Gadjah Mada University, (2) Gadjah Mada University Jakarta Campus, 8th Floor; Phone: 0811194763; Email: bsudibyo@gmail.com LECTURE MEETING: Every other Tuesday, 10.00am 12.30pm and 1.30 4.00 pm COURSE DESCRIPTION: The course discusses basic assumptions, concepts, and principles underlying the rationale behind financial accounting standard setting. Those assumptions, concepts, and principles in accounting literature are normally called normative accounting theory. This kind of theory provides general technocratic prescriptions for standard setting. In effect, normative accounting theory covers accounting technocracy of the Generally Accepted Accounting Principles. Most of the time allowed in this course is allocated for this kind of theory. In a very limited sense this course also introduces the students with positive accounting theory, a theory which consists of hypotheses about accounting realities derived from economics, behavioral sciences, finance, or any other relevant scientific discipline, to be refuted empirically under the rigorous positivism methodology of science. COURSE OBJECTIVES: Upon completion of the course students are expected: 1. to master the technocracy behind accounting standard or rule setting; 2. to master the rationale behind the Generally Accepted Accounting Principles; 3. to be able to formulate accounting policies in various practical work setting; 1

4. to be able to provide theoretically (normative) grounded solutions to various practical accounting problems; and 5. to have sufficient normative theoretical background in case later on she or he would like to take a master degree program in accounting. READING MATERIALS: 1. Harry I. Wolk, James L. Dodd, and John J. Royzycki: Accounting Theory, Conceptual Issue in a Political and Economic Environment, Sage Publication, Seventh Edition, 2008. 2. Financial Accounting Standard Board (FASB), Statement of Financial Accounting Concepts (SFAC), No. 1, 2, 5, 6, 7, and 8. 3. Ikatan Akuntan Indonesia, Standar Akuntansi Keuangan. 4. International Accounting Standards Board, International Financial Reporting Standards (IFRS). 5. Other materials deemed relevant for class seminars searched by students themselves LEARNING METHODS Student centered learning is the main method of learning in the class. Under this very method students are the subject of learning. They are expected to be mature, active, proactive, creative, and responsible learners. The lecturer is positioning himself to be a resource person and/or consultant to the learner students. Reading materials prescribed by the lecturer are just minimum learning resources to be accessed and learned by students. They are expected and encouraged to access other learning materials from other sources, printed as well as on-line. Opportunities are given to the students to be active, to speak, and to express themselves freely but responsibly in the class. Lectures in the class are limited for introducing the students with basic issues. Most of the time of the class is allocated for seminars, where students are given optimum opportunities to speak and express themselves. Accordingly, lectures take only 28,6% of the class meetings, while class seminars take the rest. Before the start of each class seminar, students are supposed to submit an at least three pages, single-spaced, summary report on the relevant seminar materials. The summaries are proofs of the readiness of the students to participate in the seminars and are to be used by the students for references during seminars. Questions in the mid term and final exam are designed to convey messages concerning the competency level expected from the students, to provoke learning, and to measure how good the students are as independent learners. Grading is meant to measure no only the competency reached by the students at the end of the semester, but also to measure how good the students are as independent learners. 2

RESPONSIBILITIES OF STUDENS: 1. to read in dept, before the scheduled class meeting,: all assigned reading materials, and other materials judged to be relevant by the students 2. to submit summary reports of reading materials on-timely just before the beginning of each class seminar 3. to attend on-timely all class meetings 4. To be involved and active in all class meetings 5. To take the mid term and final exams 6. To enjoy the classes and pass the course with a satisfactory grade GRADING: NO. 1 2 3 COMPONENTS OF FINAL GRADE Mid-term Exam Final Exam Summary reports and Class Seminars WEIGHT 20% 20% 60%

SCHEDULE OF ACTIVITIES:
Date Tuesd ay 21/2/1 2 Tuesd ay 6/3/12 Tuesd ay 20/3/1 2 Tuesd ay 3/4/12 920/4/1 2 Tuesd ay Sessi on 1 2 3 4 5 6 7 8 Time 10.00 12.30 13.30 16.00 10.00 12.30 13.30 16.00 10.00 12.30 13.30 16.00 10.00 12.30 13.30 16.00 Topics Organization Of The Class Introduction Accounting Theory and Research Postulates, Principles, and concepts Institutional Structure of Financial Accounting The Search for Objectives Uniformity and Disclosures Conceptual Framework SFAC NO 1, 2, 6 Mid-term Exam 9 10.00 12.30 SFAC NO 5, 7, 8 FASB Seminar 6 Reading Materials Syllabus Dodd et al Ch. 1 Dodd et al Ch. 2 Dodd et al Ch. 5 Dodd et al Ch. 3 Dodd et al Ch. 6 Dodd et al Ch. 9 Dodd et al Ch. 7, SFAC 1-7, IAI Ch. 1 FASB Method Lecture 1 Lecture 2 Lecture 3 Seminar 1 Seminar 2 Seminar 3 Seminar 4 Seminar 5

24/4/1 2 Tuesd ay 8/5/12

10 11 12 13

13.30 16.00 10.00 12.30 13.30 16.00 10.00 12.30

Balance Sheet Income Statement Statement of Cash Flows Accounting for Changing Prices

Tuesd ay 22/5/1 2

14

13.30 16.00

International Accounting

Dodd et al Ch. 11 Dodd et al Ch. 12 Dodd et al Ch. 13 Dodd et al Ch. 14 Dodd et al Ch. 10, IFRS, and other relevant materials searched by students

Seminar 7 Seminar 8 Seminar 9 Lecture 4

Seminar 5

1122/6/1 2

Final Exam

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