Sub Competence: Capable of applying the concept of accounting treatment for short-term liability accounts

1. Capable of explaining characteristics of short-term liability

2. Mentioning types of short-term liability

3. Describing/practicing short-term liability

4. Explaining / describing the classification of short-term liabilities that are refinance

5. Explain the types of debt related to the employees (payroll deduction, leave leave, bonus)

Kieso, Weygandt, Kimmel, 2014, Intermediate Accounting, IFRS edition, 2 nd edition, John Wiley & Sons Inc.

Statement of Financial Accounting Standards issued by Indonesian Institute of Accountants (IAI) which is relevant to the subject matter. (PSAK)

·      The lecturer gives introduction to course rules, content, lecture methods, and evaluation of learning outcomes

·      The lecturer gives initial explanation about the learning material of the first meeting.

·      The lecturer asks the students to reexplain material of the first meeting

Explanation completion