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

1.   Explaining / describing accounting for long-term notes payable

2.  Applying long-term notes payable accounting

3.  Explaining / describing accounting for long-term debt payment

4. Applying accountinf for long-term debt payment 

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

·    Students independently work on simple cases

·    The lecturer clarifies the answer of the given case