The Intermediate Accounting I course contributes to several Sustainable Development Goals (SDGs). First, by enhancing students’ financial literacy and their ability to understand and prepare financial statements accurately, this course supports SDG 1 (No Poverty), as strong accounting competencies serve as the foundation for sound financial management and the improvement of individual and organizational well-being. Second, mastery of accounting standards (SAK/PSAK/IFRS) and the ability to conduct reliable financial statement analysis promote the development of high-quality human resources and professionalism in the accounting field, thereby contributing to SDG 8 (Decent Work and Economic Growth) through the creation of competent professionals capable of supporting efficient and productive business governance. Third, students’ understanding of modern financial reporting practices aligned with global standards is also related to SDG 9 (Industry, Innovation, and Infrastructure), because high‑quality accounting serves as the basis for the development of financial information systems, governance innovations, and transparent and sustainable economic infrastructure. Thus, the learning process in Intermediate Accounting I not only strengthens technical competencies but also provides a tangible contribution to achieving SDGs 1, 8, and 9.
