CED263 - Accounting



Course length

150 minutes / week




TBA in every semester

About the course

Prerequisite courses


Course description and learning objectives

Student completing this course will be able to:
• Distinguish transactions analysis, processes adjustment and accounting cycle.
• Distinguish several accounts in financial accounting system.

Topics include

1. Introduction to accounting and business
2. Analyzing transactions
3. The adjusting process
4. Completing the accounting cycle
5. Accounting for merchandising business
6. Inventories, cash, receivables, fixed assets and intangible assets
7. Short- and long-term liabilities
8. Corporations: organizations, stock transactions, and dividends
9. Financial statements and financial statement analysis


1. Warren, C.S., Reeve, J.M., and Duchac, J.E., 2009. “Accounting”, 23th ed., South-Western Cengage Learning.
2. Ikatan Akuntan Indonesia, 2009 (revisi). “Standard Akutansi Keuangan”, Salemba Empat.

Telp: +6231 389 3933

Fax: +6231 389 1267

Jl. Kalijudan No. 37, Surabaya 60114, East Java, Indonesia

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