Advanced Accounting I (EKA 3101)
This course examines accounting topics for partnerships, mergers, acquisitions, business combinations, and discusses other advanced topics beyond the topics introduced in the first-year prerequisite courses, such as foreign currency translation and partnership accounting. It is designed to prepare students to interpret and analyze financial statements effectively. Therefore, prior to taking this course, students are expected to have a sound grasp of the basics of financial accounting.
Advanced Accounting II (EKA 3102)
As a follow on from Advanced Accounting I, this course explores in a greater depth financial reporting topics introduced in Advanced Accounting I as well as other transactions not covered in that prerequisite course. Special emphasis is put upon specific problem solving in accounting for partnerships, business combinations and consolidations, inter-company transactions, and other aspects of inter-corporate stock ownership necessary for the preparation of consolidated financial statements. Intensive class participation is required for the success of the learning process.
Tags: Advanced Accounting, Business, currency, EKA, Faculty of Economics, Gadjah, Gadjah Mada University, grasp, process, success
Category : Gadjah Mada University
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Behavioral Accounting (EKA 4202)
This course discusses the relationships among accounting systems, human behaviors, and organizational efficiency. This course adopts a descriptive approach with minimization of quantitative and statistical discussions. Topics covered include behavioral aspects of core accounting courses such as management accounting, financial accounting, auditing, taxation, and social accounting.
Accounting Theory (EKA 3103)
This course discusses the importance of theory-building explanation and prediction of the usefulness of accounting information in economic decision making for financial information users. Topics include the history of accounting, philosophy of accounting theory, normative accounting theory, and positive accounting theory. The objective of this course is to provide knowledge to students in order to understand contemporary accounting theory.
Accounting Information Systems (EKA 3401)
This course gives an introduction to the evaluation and design of accounting information systems and the methods to document and analyze a client’s hardware and software needs. It is based on the use of conceptual framework professionally and the legal responsibilities of accountants and auditors in designing, operating, and controlling AIS applications. In addition to it, internal controls, networking options and security issues are discussed.
Cost Accounting (EKA 2201)
This course discusses concepts, techniques, and latest development in production costing. The discussion includes cost accounting and analysis techniques useful in various industries and differing circumstances. Cost budgets and cost standards are illustrated as tools for planning, performance and managerial control. After taking this course, students are expected to have a broader perspective on the production cost determination as a critical element in price setting and performance evaluation.
Electronic Data Processing Auditing (EKA 4401)
This course deals with auditing for computerized systems. Discussions begin with the development of information technology and the impacts toward accounting assessments to auditing each accounting cycle in the organization. Emphasis is placed upon audit procedures, control instruments lot computerized systems, audit techniques, and utilizing software for audit. This course is intended to prepare students for audits which require knowledge of data processing.
Public Sector Accounting (EKA 3502)
This course provides an introduction and framework of reference to comprehend and apply the concept of management accounting, financial management, budgetary, funds, and expenditure control systems in public: sector organizations. Among the topics covered are characteristics and definition of public sector accounting; planning, programming, and budgeting system; zero-base budgeting; financial accounting theory; public sector accounting performance measurement; and capital accounting. This course aims to develop students ability to analyze current issues and to identify and apply appropriate solutions.
Cost Management (EKA 4201)
As an introductory course, this course provides an explanation to the determination, development, and uses of internal accounting information needed by business management to satisfy customers in conjunction with continuous cost control. This course examines basic principles of cost management and other related issues such as manager performance evaluation, management activity and process, and applications of activity-based costing and just in time manufacturing. Topics include contemporary cost accounting; activity based management; strategic cost management; capital investment decision; pricing and revenue analysis; and balanced scorecard. The aim of this course is to prepare students with comprehensive understanding on
International Accounting (EKA 4102)
The course provides an understanding of accounting issues arising from the increased globalization of business. It introduces and examines accounting issues unique to multinational enterprises and international business activities. Among issues covered are comparative cross-national financial reporting; international financial disclosure issues; accounting harmonization; ethics; taxation and transfer pricing issues; foreign exchange; cultural issues; and issues faced by multinational firms such as management control for the global marketplace.
Quantitative International Economics (EKU 2209)
Description
The course discusses quantitative approach for international economics.
Topics
Basic quantitative approaches for international economics, trade patterns, trade flow analysis, foreign direct investments, and prediction and policy analysis.
Objectives
Provide students with models and basic tools to analyze the application and policies of international economics.
Auditing I (EKA 3301)
This course provides an introduction to the auditing practices performed by public accountants. The topics covered include the theory and philosophy of auditing, prescribed auditing standards, operational and compliance audits, attestation engagements, the design and evaluation of accounting systems and controls, relationship of public accountants to management, professional ethics, legal obligations of reporting companies and auditors, sampling techniques, and other auditing procedures and considerations.
Auditing II (EKA 3302)
This course is a follow on from Auditing I. It discusses in more detail the specific audit topics such as substantive audit tests, application of basic audit concepts and processes in
Management Accounting (2202)
This course provides a detailed look at the development and use of management accounting information in operational decision settings. This is based on the rationale that managers are required to be familiar with new management models which are very different to traditional management models, and to acquire the skills of using accounting information for internal decision-making. Topics covered include the shift in management paradigm, basic cost concepts, activity-based behavior, activity-based costing, activity-based budgeting, activity-based management, activity-based cost system, and international issues in management accounting.
Introduction To Business (EKM 1501)
The course discusses basic business concepts in the context of a changing global business world. By applying integrative and practical approaches, discussions are focused emphasized on the application of those business practices and their future evolutions. It covers all important aspects of business, such as business and economics system, forms of business ownership, business functions (human resources management, production and operations management, marketing management, financial management according and management information system).
Introduction To Accounting I (EKA 1101)
This course introduces the basic concepts and methods used in corporate financial statements to provide reliable information for investors and other interested external parties. Among the topics covered are accounting cycle, income determination, asset and liability valuation, partnership accounting, corporation accounting, and the preparation of financial statements.
Introduction To Accounting II (EKA 1102)
As a follow on from Introduction to Accounting I, this course completes the discussion of financial accounting principles. Topics covered include the methods and principles of investments and long-term liabilities, introduction to financial statement analysis, introduction to statement of cash flow, and the treatments
Financial Economics (EKU 2204)
Description
The course examines the economics of inter-temporal pretences in conditions of certainty and uncertainty.
Topics
Fisher’s Separation Theorem, inter-temporal allocation of resources, budget constraints, economic risks, corporate financing of investments, choice of corporate capital structure, and the implications of corporate dividend policy.
Objectives
Enhance the applications of microeconomic and statistical theories related to financial economics regarding investments, cost-benefit analysis, and the determination of price.
Environmental and Natural Resources Economics (EKU 2229)
Description
The course presents various public policies in relation to environmental problems such as acid rain, global warming, and air and water pollutions.
Topics
Cause of environmental problems, role of markets, international environmental policy, economics of pollution control, cost and benefit analysis to the environment, the economics of sustainable development and environmental policy development.
Objectives
Develop and use microeconomics principles for better understanding of current environmental problems.