Introduction to Accounting

Tahun Akademik:
Gasal 2025/2026
Kelas-Offr:
ICA-ICA
Deskripsi:
This course discusses the accounting cycle for service and trading companies, starting from basic accounting concepts, basic accounting equations, and analysis of service company transactions, account concepts, debit and credit concepts, recording transactions and accounting reports for service companies, completing the accounting cycle for service companies, characteristics of trading companies, recording transactions for trading companies, preparing financial reports for trading companies, completing the accounting cycle for trading companies, as well as special journals and subsidiary ledgers.
Capaian Pembelajaran

• Students are able to analyze various concepts, scopes, and basic principles of financial accounting for service and trading companies critically, creatively, and independently.
• Students are able to complete the accounting cycle of service companies independently and creatively as well as adapt to developments in accounting standards and Information and Communication Technology
• Students are able to complete the accounting cycle of a trading company independently and creatively and adapt to developments in accounting standards and Information and Communication Technology

Daftar Pustaka:

• Weygandt, Kimmel, 2022. Financial Accounting with International Financial Reporting Standards, 5th edition John Wiley & Sons, Inc: New York-USA
• Indonesian Institute of Accountants, 2022. Financial Accounting Standards effective as of January 1, 2022. Jakarta: Indonesian Institute of Accountants and Salemba Empat
• Suryani, Larasati, Prastiti, Pujiningsih, 2022. Learning the Basics of Accounting. Yogyakarta: K-Media
• Suryani. 2020. Problem-Based Learning Introduction to Accounting. Malang: State University of Malang