{"id":38925,"date":"2026-07-15T10:48:11","date_gmt":"2026-07-15T10:48:11","guid":{"rendered":"https:\/\/pustaka.ut.ac.id\/?p=38925"},"modified":"2026-07-16T10:15:54","modified_gmt":"2026-07-16T03:15:54","slug":"eacc4205-akuntansi-keuangan-menengah-ii-edisi-1","status":"publish","type":"post","link":"https:\/\/pustaka.ut.ac.id\/lib\/eacc4205-akuntansi-keuangan-menengah-ii-edisi-1\/","title":{"rendered":"EACC4205 &#8211; Akuntansi Keuangan Menengah II (Edisi 1)"},"content":{"rendered":"<p><strong>Dr. Devi Sulistyo Kalanjati, M.Acc., MAAC, Ak., CA, CPA.; D.Sc. Damai Nasution, S.E., M.Si., Ak., CA.<\/strong><\/p>\n<p>Edisi 1 \/ 3 SKS \/ 9 Modul<br \/>\n0 Halaman : ilustrasi ; 21 cm.<br \/>\nISBN 978-634-249-440-0<br \/>\nTangerang Selatan : Universitas Terbuka, 2026<br \/>\nKelas DDC [-]<\/p>\n<p><!--more--><\/p>\n<p>Buku Materi Pokok (BMP) EACC4205 Akuntansi Keuangan Menengah II membekali mahasiswa dengan pengetahuan dan keahlian akuntansi dalam penyusunan serta analisis laporan keuangan yang mencakup pembahasan liabilitas jangka pendek, provisi dan kontijensi, liabilitas jangka panjang, investasi, ekuitas, sekuritas dilusian dan laba per saham, sewa, pendapatan, imbalan kerja, perubahan kebijakan dan estimasi akuntansi, koreksi kesalahan, prinsip pengungkapan penuh, isu terkini pelaporan entitas, serta laporan arus kas untuk mendukung pengambilan keputusan bisnis. Mata kuliah ini mengasumsikan pemahaman dasar laporan keuangan telah dimiliki, lalu mengaitkan transaksitransaksi dasar dengan penerapan standar (PSAK) dalam penyajian dan pengungkapan laporan keuangan. Capaian pembelajaran mata kuliah ini adalah mahasiswa diharapkan mampu menyusun laporan keuangan sesuai ketentuan yang berlaku, sehingga mendukung pencapaian kemampuan memahami serta menyusun laporan keuangan berdasarkan standar akuntansi keuangan yang berlaku.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dr. Devi Sulistyo Kalanjati, M.Acc., MAAC, Ak., CA, CPA.; D.Sc. Damai Nasution, S.E., M.Si., Ak., CA. Edisi 1 \/ 3 SKS \/ 9 Modul 0 Halaman : ilustrasi ; 21 cm. ISBN 978-634-249-440-0 Tangerang Selatan : Universitas Terbuka, 2026 Kelas DDC [-]<\/p>\n","protected":false},"author":1,"featured_media":39137,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-38925","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/38925","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/comments?post=38925"}],"version-history":[{"count":1,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/38925\/revisions"}],"predecessor-version":[{"id":39138,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/38925\/revisions\/39138"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/media\/39137"}],"wp:attachment":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/media?parent=38925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/categories?post=38925"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/tags?post=38925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}