Course Learning Outcome :

After learning this course, students should be able to conclude and explain the need for accounting implementation, accounting concepts and theories, the structure and mechanisms of accounting theory and the stages of accounting theory implementation; to explain and analyze the Conceptual Framework of Theory Accounting, the Structure of Accounting Theory, the mechanism for formulating Theory of Accounting, Accounting Measurement, the Concept of Profit, Financial Statement Components, Disclosure of Accounting Information; Upholding human values in carrying out duties based on religion, morals and ethics;