FM-BINUS-AA-FPU-797/R0

BACHELOR OF ACCOUNTING
FACULTY OF ECONOMICS AND COMMUNICATION
BINA NUSANTARA UNIVERSITY
JAKARTA
ASSESSMENT FORM
Course: Financial Accounting I
Method of Assessment: Case Study Analysis
Semester/Academic Year : Odd/2019-2020

Name of Lecturer : Hery Gunawan

Date : 7 January 2020
Class : LA55
Topic : Depreciation, Impairments, and Depletion

1 Michelle Adrianna_________________
2_________________________________
3_________________________________
4_________________________________
Group Members :
5_________________________________
6_________________________________
7_________________________________
8_________________________________

Learning Goals:
LG 1 – Accounting principle - Each student should be able to apply accounting principle
LG 2 – Financial Statements - Each student should be able to prepare financial statements

Learning Objectives:
L.Obj 1.1 Able to identify the implementation of accounting principles (according to GGAAP) in business transaction treatment
L.Obj 1.2 Able to prepare financial reports for business entities in accordance with current standards
L.Obj 1.3 Able to analyse and interpret financial statements
No Assessment criteria
Methods of recognition,
measurement, and
presentation of assets
application
Ability to apply the
methods of recognition,
measurement, and
1 presentation of assets that
consist of inventories,
property, plant and
equipment, and intangible
assets based on
International Financial
Reporting Standards and
Standar Akuntansi
Keuangan (SAK)
Methods of recognition,
measurement, and
presentation of liabilities
application
2 Ability to apply the
methods of recognition,
measurement, and
presentation of liabilities
both current and
noncurrent based on
FM-BINUS-AA-FPU-797/R0
(Score x
Weight Excellent (85 - 100) Good (75-84) Average (65-74) Poor (0 - 64) Score
Weight)
Unable to apply the
Show the ability to
Show the ability to Show the ability to methods of
apply the methods of
apply the methods of apply the methods of recognition,
recognition,
recognition and recognition of assets measurement, and
measurement, and
measurement of assets based on presentation of assets
presentation of assets
25% based on International International based on
based on International
Financial Reporting Financial Reporting International
Financial Reporting
Standards and Standar Standards and Financial Reporting
Standards and Standar
Akuntansi Keuangan Standar Akuntansi Standards and
Akuntansi Keuangan
(SAK) Keuangan (SAK) Standar Akuntansi
(SAK)
Keuangan (SAK)
Show the ability to Unable to apply the
Show the ability to
apply the methods of Show the ability to methods of
apply the methods of
recognition, apply the methods of recognition,
recognition and
measurement, and recognition of measurement, and
measurement of
presentation of liabilities based on presentation of
liabilities based on
25% liabilities based on International liabilities based on
International
International Financial Financial Reporting International
Financial Reporting
Reporting Standards Standards (IFRS) and Financial Reporting
Standards (IFRS) and
(IFRS) and Standar Standar Akuntansi Standards (IFRS) and
Standar Akuntansi
Akuntansi Keuangan Keuangan (SAK) Standar Akuntansi
Keuangan (SAK)
(SAK) Keuangan (SAK)

No Assessment criteria
International Financial
Reporting Standards
(IFRS) and Standar
Akuntansi Keuangan
(SAK)
Preparation of
Statement of Profit or
Loss
3 25%
Ability to prepare
statement or profit or loss
Preparation of
Statement of Financial
Positions
4 25%
Ability to prepare
statement of financial
positions
Total Score: ∑(Score x Weight)
FM-BINUS-AA-FPU-797/R0
(Score x
Weight Excellent (85 - 100) Good (75-84) Average (65-74) Poor (0 - 64) Score
Weight)
Prepare statement of Prepare statement of
Prepare statement of Prepare statement of
profit or loss in profit or loss in some
profit or loss in correct profit or loss in
correct format and incorrect format and
format and with wrong format and
with few wrong with few wrong
correct amounts with wrong amounts
amounts amounts
Prepare statement of Prepare statement of
Prepare statement of Prepare statement of
financial positions in financial positions in
financial positions in financial positions in
correct format and some incorrect format
correct format and wrong format and
with few wrong and with few wrong
with correct amounts with wrong amounts
amounts amounts
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Remarks:
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ASSESSMENT METHOD

Case Study:
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Jawaban:
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