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

1.  Able to define the definition of provision

2. Mentioning provision types

3. Explaining recognition and measurement of provition

4. Explaining accounting of each provision

5.  Applying accounting for each type of provision

6.  Identifying cotingent leabilities

7.  Identifying criteria to report contingent liabilities within financial statement

8. Showing how to present and analyze current debt in financial statements

·    The lecturer starts course by giving an introduction about the learning material.

·    Students independently work on simple cases (S10).

·    The lecturer clarifies the answer of the given case

Explanation completion