Academic integrity forms a fundamental bond of trust between colleagues, peers, lecturers, and students, and it underlies all genuine learning. There is no tolerance for plagiarism or academic dishonesty in any form, including, but not limited to, viewing the exams of others, sharing answers with others, using books or notes while taking the exam, copying answers or papers, or passing off someone else's work as one's own. A breach of ethics or act of dishonesty can result in A FAILURE OF AN ENTIRE COURSE (a grade of "E").

1. Kieso,  Donald  E.,  Jerry  J.  Weygandt,  dan  Terry  D.  Warfield.  2014.  Intermediate Accounting. IFRS Edition. 2nd Edition. Danver, MA: John Wiley & Sons, Inc.

2. IAI. 2015. Standar Akuntansi Keuangan. Jakarta: IAI.

A combination of lecturing, discussion, and problem solving will be applied to this class. Lecturing is purpoted to confirm student's understanding of some underlying financial accounting concepts. Most of the lecturing will be directed to discuss and answer student's questions. Hence, the most important requirements for this course are a thorough preparation and reading materials and active participation in the classroom. Student individually is required to submit the assigned homework (hand written) before each class meeting.

3. Operating laptop, mobile phone, and other communication devices are strictly prohibited during class meetings. Any student found operating these devices should leave the class and will be considered as an absence for the class meeting.

Standar Akuntansi Keuangan