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Course STIE MULIA PRATAMA - AKUNTANSI KEUANGAN I

Week 4 Statements Of Financial Position
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Learning Objectives

Mahasiswa mengerti dan faham tentang :

1. Prepare a classified statement of financial position using the report and account formats.

2. Explain the uses and limitations of a statement of financial position.

3. Identify the major classifications of the statement of financial position.


Teaching Materials

1. Modul ppt yang diunggah

2. Buku text : Intermediate Accounting_Kieso edisi IFRS
Teaching Methods

1. Tutorial

2. Mengerjakan soal kasus

3. Diskusi
Indicator

Mahasiswa dapat mengerjakan soal-soal kasus yang diberikan
Resources:
pdf
presentation
video

Satatement of Financial Positions
Content(1) Usefulness of Statements of Financial Position
(2) Limitations of the Statements of Financial Position
(3) Classification in the Statements of Financial Position: current and non- current classification, and other classification
(4) Minimum items based on IFRS and PSAK 1
(5) Disclosure



Materi Kuliah: