Program Studi Magister Akuntansi Fakultas Ekonomi Universitas Widyatama
SILABUS/SAP
Tgl. Berlaku : Mei 2012 Tgl. Revisi : -
Versi/Revisi : 01/00 Kode Dok.: FRM-01
SILABUS, SAP MATA KULIAH KEBIJAKAN AKUNTANSI 3 SKS Deskripsi dan tujuan mata kuliah Mata kulian Kebijakan akuntansi membahas 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 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 dinamika organisasi.
Metodologi pengajaran Student Centre Learning (SCL), Konstruktivistik. Kehadiran Peserta didik diharapkan selalu menghadiri perkuliahan dan diwajibkan untuk hadir minimal 75% atau 11 kali dari 14 kali pertemuan. Apabila peserta didik kehadirannya kurang dari 75% (11 pertemuan) maka tidak diperkenankan untuk mengikuti Ujian Akhir Semester (UAS). Bahan Bacaan 1. 2. 3.
Accounting Policies and Procedures Manual: A Blueprint for Running an Effective and Efficient Department, Steven M. Bragg, John Wiley & Sons, Inc., 2007, Fifth Edition. Accounting and Finance Policies and Procedures, Rose Hightower, 2008, Wiley, John & Sons, Incorporated. Standar Akuntansi Keuangan, IAI, 2012
Evaluasi Hasil Belajar Diskusi dan Partisipasi Penyelesaian dan Presentasi Kasus Makalah Individual/Kelompok Ujian Tengah Semester Ujian Akhir Semester
10% 20% 20% 25% 25%
Jadwal Pertemuan Perkuliahan terdiri dari 16 kali pertemuan termasuk UTS dan UAS dengan durasi waktu 50 menit/SKS.
1|P age
Program Studi Magister Akuntansi Fakultas Ekonomi Universitas Widyatama No 1
Pokok Bahasan Accounting Manuals
2
General Accounting Manual
3
Procedure Statements
2|P age
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.
Sub. Pokok Bahasan Introduction General Accounting Manual Corporate Policies Manual Accounting Procedures Purchasing Card Manual Accounting Controls Manual Year-End Manual Budgeting Manual5 Property Accounting Manual Forms Manual Document Management Manual User Manual Information Technology Manual Human Resources Manual ISO 9000 Quality Standards In The Beginning Procedures to Write and Change Procedures Policy and Procedure Program Charter. Overview - Getting Started – Presentation. Create, Issue Revise Policies and Procedures. Request for Deviation from Policies and Procedures. Rescind Policies and Procedures Introduction Charts of Accounts Accounting Term Definitions Job Descriptions Activities Calendar Accounting Policies Process Cycle Descriptions Accounting Procedures Account Reconciliation. Accounting for Compensated Absences. Accounting for Goodwill and Intangible Assets. Accounting for Mergers and Acquisitions. Introduction Writing Style Writing Mechanics Flowcharting for a Procedures Manual Format of The Procedure Work Steps for Constructing a Procedures Manual Suggested List of Procedures Other Uses for Procedures Manuals Accounting for Post Employment Benefits. Accounting for Restructuring and Reorganization. Accounting for Sales Compensation: Expense, Accrual, Reconciliation.
1.
2.
3.
Daftar Pustaka Accounting Policies and Procedures Manual: A Blueprint for Running an Effective and Efficient Department, Steven M. Bragg, John Wiley & Sons, Inc., 2007, Fifth Edition. Accounting and Finance Policies and Procedures, Rose Hightower, 2008, Wiley, John & Sons, Incorporated. Standar Akuntansi Keuangan, IAI, 2012
Program Studi Magister Akuntansi Fakultas Ekonomi Universitas Widyatama 12. Accounts Payable - 3rd Party Trade. 4
Maintaining and Distributing Accounting Manuals
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15.
5
Corporate Policies Manual
1. 2. 3. 4. 5.
Introduction Maintaining Accounting Manuals Responsibility for Maintenance of Manuals Physical Construction of The Manual’s Binder Creation and Storage of The Master Manual Copy Creation and Maintenance of The Distribution Mailing List Physical Distribution Process Issuances to New Employees Manual Retrieval Benefits of Using Electronic Manuals Disadvantages of Using Electronic Manuals Basic Electronic Manual Accounting Manual on an Intranet, Extranet, or the Internet Accounts Receivable - Allow for Doubtful Accounts. Accounts Receivable – Credit, Collection and Cash Applications. Introduction Accruals. Addressing Accounting and Audit related Complaints. Authorization – Delegation, Sub Delegation of Authority. Authorization – Delegation, Sub Delegation of Authority matrix.
6.
Accounting Procedures
1. 2. 3. 4. 5.
Introduction Bank Reconciliation. Business Combinations and Consolidation. Business Licenses. Cash and Banking.
7
Purchasing Card Manual
1. 2. 3. 4. 5. 6.
Introduction Communication with Financial Community. Escheat, Abandoned Property, Unclaimed Checks. Finance Code of Ethical Conduct. Financial Indicators. Financial Planning and Analysis.
8
Accounting Controls Manual
1. 2. 3. 4. 5.
UJIAN TENGAH SEMESTER Introduction Fixed Assets, PP&E, Long Lived Assets. Foreign Currency and Risk Management. Funding and Financing Risk Management. Hire and Use of External Auditors.
3|P age
Program Studi Magister Akuntansi Fakultas Ekonomi Universitas Widyatama
9
Period-End Manual
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.
10
Budget Manual
1. 2. 3. 4. 5. 6. 7. 8. 9.
Introduction System of Interlocking Budgets Sample Budget Flex Budget Budgeting Process Budgetary Control Systems Journal Entries and Non Routine Transactions. Leases - Capital, Operating and Real Estate. Letter of Representation, Quarterly Sub Certification. 10. Payroll / Salary Expense. 11. Petty Cash.
11
Property Accounting Manual
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14.
Introduction Project Cost Report Record Keeping for Land Projects Record Keeping for Land Improvement Projects Record Keeping for Building Projects Record Keeping for Factory Equipment Projects Record Keeping for Office Equipment Projects Record Keeping for Vehicles Record Keeping for Leasehold Improvements Record Keeping for Leases Sample Property Accounting Manual Physical Count for Inventory and Fixed Asset. Prepaid Assets / Expenses. Revenue Recognition.
12
Forms Manual
1. 2. 3. 4. 5. 6. 7. 8.
Introduction Identify Needed Forms Rules for Form Creation Creating the Forms Manual Electronic Forms Source and Use of Exchange Rates. Travel, Entertainment and Expense. Travel, Entertainment and Expense – Manual.
13
Document Management
-
Introduction External Communications.
4|P age
Introduction Period-End Manual Closing Procedure by Position Soft Close Year-End Close New Year Startup Income Tax Preparation and Reporting. Insurance and Risk Management. Intercompany Transactions. Inventory. Investment and Marketable Securities.
Program Studi Magister Akuntansi Fakultas Ekonomi Universitas Widyatama
14
Manual
-
Material Non Public Information and Insider Trading.
User Manual
1. 2. 3. 4. 5. 6.
Introduction Starting the Manual Outlining and Updating the User Manual Sample User Manual Procurement. Records Information Management.
UJIAN AKHIR SEMESTER
Disahkan oleh : Dekan Fakultas Ekonomi
Diperiksa oleh : Ketua Program Magister Akuntansi
Dr. H. Islahuzzaman, S.E., M.Si., Ak
Prof. Dr. H. Karhi N Sardjudin, M.M., Ak.
5|P age
Disusun oleh : Dosen Pembina
Dr. H. Nuryaman, S.E., M.Si., Ak
R. Wedi Rusmawan Kusumah, S.E., M.Si., Ak.
