Sub Competence: Capable of applying concept of accounting treatment for a long-term liability account:

1.   Explaining the procedure for issuing long-term debt

2.  Identifying types of obligation

3.  Describing obligation assessment ccounting in expenditure

4. Calculating the amortization of discount and debt obligation premium using effective interest method

·    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, Calculation accuracy, Ability to be responsible of own task