7/24/2019 SILABUS Kebijakan Akuntansi -FIX

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Program Studi Magister AkuntansiFakultas Ekonomi Universitas Widyatama

SILABUS/S

AP

Tgl. Berlaku : Mei 202 !ersi"#evisi : 0"00

Tgl. #evisi : $ %ode &ok.: F#M$0

SILABUS, SAP MATA KULIAHKEBIJAKAN AKUNTANSI

3 SKS

Deskripsi dan tujuan ata ku!ia"Mata kulian Kebijakan akuntansi membahas tentang prinsip khusus, dasar, konvensi, peraturan, dan praktik yangditerapkan perusahaan dalam menyusun dan menyajikan laporan keuangan. Dengan membuat kebijakan akuntansi akandapat mengatur hal-hal khusus sesuai dengan karakter dan dinamika organisasi.

Setelah mengikuti mata kuliah ini diharapkan mahasiswa mampu memahami tentang prinsip khusus, dasar,konvensi, peraturan, dan praktik yang diterapkan perusahaan dalam menyusun dan menyajikan laporan keuangan.Dengan membuat kebijakan akuntansi akan dapat mengatur hal-hal khusus sesuai dengan karakter dan dinamikaorganisasi.

Met#d#!#$i pen$ajaranStudent 'entre (earning )S'(*+ %onstruktivistik.

Ke"adiranPeserta didik di,ara-kan selalu meng,adiri -erkulia,an dan dia/ikan untuk ,adirminimal 13 atau kali dari 4 kali -ertemuan. A-aila -eserta didik ke,adirannya

kurang dari 13 ) -ertemuan* maka tidak di-erkenankan untuk mengikuti U/ianAk,ir Semester )UAS*.

Ba"an Ba%aan1. Accounting Policies and Procedures Manual: A Blueprint for Running an Effective and Efficient Department,

Steven M. Bragg, John iley ! Sons, "n#., $%%&,Fifth Edition.

. Accounting and Finance Policies and Procedures, 'ose (ightower,$%%), iley, John ! Sons, "n#orporated.

!. Standar *kuntansi Keuangan, "*", $%+$

E&a!uasi Hasi! Be!ajar &iskusi dan Partisi-asi 03

Penyelesaian dan Presentasi %asus 203

Makala, 5ndividual"%elom-ok203

U/ian Tenga, Semester 23

U/ian Ak,ir Semester 23

Jad'a! PerteuanPerkulia,an terdiri dari 6 kali -ertemuan termasuk UTS dan UAS dengan durasi aktu0 menit"S%S.

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7/24/2019 SILABUS Kebijakan Akuntansi -FIX

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Program Studi Magister AkuntansiFakultas Ekonomi Universitas Widyatama

N#P#k#k

Ba"asanSu*+ P#k#k Ba"asan Datar Pustaka

*##ountingManuals

+. "ntrodu#tion$. eneral *##ounting Manual

. orporate /oli#ies Manual0. *##ounting /ro#edures1. /ur#hasing ard Manual2. *##ounting ontrols Manual&. 3ear-4nd Manual). Budgeting Manual1

5. /roperty *##ounting Manual+%. 6orms Manual++. Do#ument Management Manual+$. 7ser Manual+. "n8ormation 9e#hnology Manual

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1. Accounting Policiesand Procedures

Manual: A Blueprint for

Running an Effective

and Efficient

Department, Steven M.Bragg, John iley !Sons, "n#., $%%&,Fifth

Edition.

. Accounting and

Finance Policies and

Procedures, 'ose(ightower,$%%),

iley, John ! Sons,"n#orporated.

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Manual

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Statements

+. "ntrodu#tion$. riting Style

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+%. *##ounting 8or 'estru#turing and 'eorgani?ation.++. *##ounting 8or Sales ompensation@ 4Apense,

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7/24/2019 SILABUS Kebijakan Akuntansi -FIX

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Program Studi Magister AkuntansiFakultas Ekonomi Universitas Widyatama

Manuals 0. /hysi#al onstru#tion o8 9he Manuals Binder 1. reation and Storage o8 9he Master Manual opy2. reation and Maintenan#e o8 9he Distribution

Mailing >ist&. /hysi#al Distribution /ro#ess

). "ssuan#es to Cew 4mployees5. Manual 'etrieval+%. Bene8its o8 7sing 4le#troni# Manuals++. Disadvantages o8 7sing 4le#troni# Manuals+$. Basi# 4le#troni# Manual+. *##ounting Manual on an "ntranet, 4Atranet, or the

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omplaints.0. *uthori?ation < Delegation, Sub Delegation o8

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6. *##ounting

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$. Bank 'e#on#iliation.. Business ombinations and onsolidation.0. Business >i#enses.1. ash and Banking.

1 /ur#hasing ard

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1. 6inan#ial "ndi#ators.2. 6inan#ial /lanning and *nalysis.

UJIAN TEN.AH SEMESTE8 *##ounting

ontrols Manual +. "ntrodu#tion$. 6iAed *ssets, //!4, >ong >ived *ssets.. 6oreign urren#y and 'isk Management.

0. 6unding and 6inan#ing 'isk Management.1. (ire and 7se o8 4Aternal *uditors.

9 /eriod-4nd Manual +. "ntrodu#tion$. /eriod-4nd Manual. losing /ro#edure by /osition0. So8t lose1. 3ear-4nd lose2. Cew 3ear Startup

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Program Studi Magister AkuntansiFakultas Ekonomi Universitas Widyatama

&. "n#ome 9aA /reparation and 'eporting.). "nsuran#e and 'isk Management.

5. "nter#ompany 9ransa#tions.+%. "nventory.

11. "nvestment and Marketable Se#urities.

0 Budget Manual +. "ntrodu#tion$. System o8 "nterlo#king Budgets. Sample Budget0. 6leA Budget1. Budgeting /ro#ess2. Budgetary ontrol Systems&. Journal 4ntries and Con 'outine 9ransa#tions.

). >eases - apital, :perating and 'eal 4state.5. >etter o8 'epresentation, ;uarterly Sub

erti8i#ation.+%. /ayroll Salary 4Apense.11. /etty ash.

/roperty

*##ounting Manual

+. "ntrodu#tion$. /roje#t ost 'eport. 'e#ord Keeping 8or >and /roje#ts0. 'e#ord Keeping 8or >and "mprovement /roje#ts1. 'e#ord Keeping 8or Building /roje#ts

2. 'e#ord Keeping 8or 6a#tory 4=uipment /roje#ts&. 'e#ord Keeping 8or :88i#e 4=uipment /roje#ts). 'e#ord Keeping 8or Eehi#les5. 'e#ord Keeping 8or >easehold "mprovements

+%. 'e#ord Keeping 8or >eases++. Sample /roperty *##ounting Manual+$. /hysi#al ount 8or "nventory and 6iAed *sset.+. /repaid *ssets 4Apenses.1". 'evenue 'e#ognition.

2 6orms Manual +. "ntrodu#tion$. "denti8y Ceeded 6orms. 'ules 8or 6orm reation0. reating the 6orms Manual1. 4le#troni# 6orms

2. Sour#e and 7se o8 4A#hange 'ates.&. 9ravel, 4ntertainment and 4Apense.

). 9ravel, 4ntertainment and 4Apense < Manual.

7 Do#ument

Management

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4 7ser Manual +. "ntrodu#tion$. Starting the Manual. :utlining and 7pdating the 7ser Manual0. Sample 7ser Manual

1. /ro#urement.2. 'e#ords "n8ormation Management.

UJIAN AKHI SEMESTE

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Program Studi Magister AkuntansiFakultas Ekonomi Universitas Widyatama

&isa,kan ole, : &i-eriksa ole, : &isusun ole, :

&ekan Fakultas Ekonomi %etua Program MagisterAkuntansi

&osen Pemina

&r. . 5sla,u;;aman+ S.E.+

M.Si.+ Ak

Pro