Tugas Session 01

Tugas Session 01

1. Tugas 1, tugas perorangan berupa tugas pribadi yang ditugaskan dosen dan dikumpulkan pada setiap awal pertemuan berikutnya.Soal Tugas Mandiri diambil dari buku International Accounting karangan Radebaugh edisi 6, Chapter 1, yaitu :

• Discussion Questions 3, yaitu

Based on the brief history of accounting and business provided in this chapter, list some of the key historical events that have shaped the accounting profession so far. For each event, briefly explain how that event affected the practice of accounting.

• Exercises.3, yaitu

In chapter 7, you will learn more about the IASB (International Accounting Standards Board). To familiarize yourself with this organization, do the following:

1. Go to the IASB’s website at find the purpose of the IASB and summarize it in one paragraph.
2. Consider the economic, political, and cultural realities the world is facing today. Based on these considerations, do you think the IASB will accomplish its mission? What are the major threats this organization faces?

• Exercises.13, yaitu

Schering is a German in the medical industry. In its 2003 annual report, the company disclosed the following information:

“We have spent substantial amounts on environmental protection and safety measures up to now, and anticipate having to spend similar amounts in 2004 and subsequent years. In 2003, our operating and maintenance costs in the field of environmental protection and safety totaled €76m (2002: €74m). Our capital expenditure on environmental protection projects and other ecologically beneficial projects totaled €15m (2002: €15m). We estimate that operating and maintenance costs for safety and environmental measures will rise to between €76m and €80m annually by 2008. We expect capital expenditure on environmental projects and other ecologically beneficial projects to be between €5m and €15m annually over the same period.” (Schering 2003 Annual Report)

1. Who would be most interested in this type of financial information?
2. Would this kind of information be valuable in determining the future financial performance of the company?
3. Why would Schering be interested in reporting about its environmental protection and safety efforts?

1. Tugas 2, tugas perorangan yaitu membuat resume dari salah satu materi on line reading sesuai topik bahasan dan dikumpulkan pada awal perkuliahan topik bahasan tsb.

1. Tugas 3, tugas kelompok, berupa makalah ringkas dari kasus yang ditugaskan. Makalah ringkas pembahasan kasus ini akan dipresentasikan sesuai jadwal yang ditetapkan dosen. Kasus-kasus yang akan dibahas adalah sbb :