INTERMEDIATE ACCOUNTING I

The course will focus on accounting principles in financial reporting for general use with in-depth coverage on basic concepts and analysis. The topics will include accounting principles, valuation and analysis of financial statements.

"The course is intended to provide students: 1) Understanding of concepts of the basic accounting elements such as for assets, liabilities, equity, revenues and expenses 2) Knowledge in interpreting the financial information and decision making 3) Continuing learning about the financial reporting "

"Attendance: Your attendance is expected at all classes. Attendance will be checked, in compliance with the KMU policy. It is the responsibility of the students to come on time. Students who failed to attend the class but with valid reason will be considered as excused only when they can present medical certificate that they were admitted in the clinic and have informed the professor before the start of the class. Homework and classroom exercises. Homework must be submitted before the start of the class. It must be printed in A4 MS word. No late homework will be accepted after the topic has been discussed. Examinations. There will be two formal examinations, the mid-term and final examinations. The coverage will be until the last topic discussed before the formal exam. Quiz. Two sets of quizzes will be given during the semester. Missing the quiz may be considered only when supported with valid reason. Term Paper. A number of students (depending on the enrollees) will form as a team. Each team will submit a term paper printed in A4 size using MS word, 12 inch font size, and in double space. Notation. The syllabus is a plan of action for this semester and is subject to change. Students will be properly informed on any changes made. "

Attendance of 10% will be divided as 5% for attendance and 5% for attitude

Financial Accounting completed

Intermediate accounting is one of the things that people will use in their daily lives. People will do calculations such as financial budgets for the family, leases for house or investment in business and based on the result, will make decisions. Through intermediate accounting, the students will learn concepts and interpretations of financial data and figures. Enhancing the skills and capability in intermediate accounting course will equip the students in business and corporate environment.