PDD-UKTPT Video Pengajaran - Serdos - Indriana, S.E., M.Ak - Universitas Muhammadiyah Makassar

Summary

In this video, lecturer Indriana, S. Mak, from the Muhammadiyah University of Makassar, introduces her approach to teaching the Accounting Practicum course. She outlines her teaching methods, including the DIIA technique (Delivery, Interaction, and Assessment), and provides a breakdown of the course material covering financial accounting, transaction analysis, and financial report preparation. The course emphasizes hands-on practice, interactive learning, and the use of blended learning strategies. Throughout, the lecturer fosters student engagement through interactive discussions and practical exercises aimed at preparing students for real-world accounting tasks.

Takeaways

• 😀 The lecturer, Indriana S. Mak, introduces herself as a faculty member of Muhammadiyah University of Makassar, teaching accounting courses with a focus on financial accounting.
• 😀 The primary course discussed is the Accounting Practicum, which applies introductory accounting theory to teach students how to prepare financial reports for both service and trading companies.
• 😀 The teaching method used is DIIA: Delivery, Interaction, and Assessment, focusing on blended learning, case studies, and systematic practice questions.
• 😀 The Accounting Practicum course involves practical exercises in analyzing transactions, creating general journals, preparing ledgers, adjusting balances, and generating financial reports using Excel.
• 😀 The topics covered include profit and loss statements, equity changes, financial position statements, and cash flow statements, with an emphasis on the technical aspects of accounting cycles.
• 😀 The delivery method involves using a textbook on accounting practice and a blended learning approach that combines face-to-face classes and online learning platforms like WhatsApp, Google Meet, and Zoom.
• 😀 Interaction with students includes encouraging active participation, using WhatsApp groups for discussions, and leveraging online classroom tools for real-time teaching and problem-solving.
• 😀 Assessment includes pre-lecture surveys (pretests) to gauge students' prior knowledge, along with continuous evaluations based on attendance, attitude, assignments, and exams (midterm and final).
• 😀 The lecturer emphasizes the importance of starting with the general journal when preparing financial reports, explaining that all transactions need to be recorded chronologically before they can be classified into ledgers.
• 😀 In class, students are engaged in hands-on activities where they analyze real transaction cases and practice creating general journals and financial reports, focusing on both accuracy and the process of classification in accounting.

Q & A

What is the main objective of the accounting practicum course mentioned in the script?

The main objective of the accounting practicum course is to teach students the basics of accounting and the preparation of financial reports for both service and trading companies. Students will be able to understand, analyze, and record accounting transactions and prepare Excel-based financial reports.

What teaching methods are used by the lecturer in the accounting practicum course?

The lecturer uses the DIIA method, which stands for Delivery, Interaction, and Assessment. This includes delivering lectures using textbooks and case studies, encouraging interaction through active participation and WhatsApp group discussions, and assessing students using pre-lecture surveys and exams.

What is the role of the 'blended learning system' in this accounting practicum course?

The blended learning system combines face-to-face and online classes, allowing students to use technological media for learning. This helps them engage in practical exercises and discussions both in class and outside class hours, facilitating better understanding and application of accounting principles.

How does the lecturer encourage interaction in the accounting practicum class?

The lecturer encourages interaction by providing stimuli for students to actively participate and ask questions. Additionally, WhatsApp group media is used as a platform for students to ask questions and discuss assignments outside of class, while online classes like Google Meet or Zoom are used for further discussions and practice.

What is the purpose of the pre-lecture survey (pretest) mentioned in the script?

The purpose of the pre-lecture survey is to assess the students' initial knowledge of the course content. This helps the lecturer understand the students' abilities and readiness for the course, allowing them to tailor the lessons accordingly.

What are the components of the accounting cycle that students are expected to work on in the course?

Students are expected to work through several components of the accounting cycle, including analyzing transactions, preparing general journals, creating ledgers and balance sheets, making adjustment entries, preparing working papers, and completing financial reports such as the profit and loss statement, balance sheet, and cash flow statement.

What is the significance of the general journal in the accounting cycle, as discussed in the script?

The general journal serves as the initial record for all transactions in the accounting cycle. It is crucial because it helps organize transactions before they are classified and summarized in ledgers. This step ensures that all entries are recorded accurately and provides a clear trail for financial reporting.

Why does the lecturer emphasize the importance of practicing transaction analysis before creating financial reports?

The lecturer emphasizes transaction analysis because errors in this initial step can lead to incorrect financial reports. Understanding the correct way to analyze and classify transactions ensures that the subsequent financial reports are accurate and reliable.

What are some of the key topics covered in the accounting practicum course?

Some of the key topics covered include analyzing transactions for service and trading companies, preparing general journals and ledgers, creating balance sheets before and after adjustments, preparing financial reports, and understanding the processes involved in closing and reversing journal entries.

What is the purpose of using case studies in the accounting practicum course?

The purpose of using case studies is to provide students with real-world scenarios where they can apply their theoretical knowledge of accounting. This hands-on approach helps students better understand how to handle actual financial transactions and prepares them for the practical challenges they will face in their careers.