Course

Distribution

Program
School
Study Program
Batch

Date of Revision :

Effective :

: Strata 1
: Business
: Accountancy
:

SEMESTER 1 (Odd)
Code
MKK
MKK
MKK
MKK
MKK
MBB

Courses

units

English 1
English 2
Business Communication
Business Math and Statistics
Intro to Business
Logics and Critical Thinking

3
3
3
3
3
3
18

SEMESTER 2 (Short)
Code
MKK
MKK
MBB
MKB

Courses

units

English 3
Economics
Culture Diversity
Principle of Accounting 1

3
3
3
3/0
12

SEMESTER 3 (Even)
Code
MKK
MBB
MKK
MKB
MKB
MKB

Courses

units

Management Information System

State Philosophy & Citizenship
Principles of Management
Taxation 1
Principles of Accounting 2
Cost and Management Accounting

3
3
3
3
3/0
3/0
18

SEMESTER 4 (Odd)
Code
MBB
MKB
MKB
MBB
MKB
MPB
MKB

ACC04301
ACC04302
ACC04306

Courses

units

Religion
Taxation 2
Accounting Systems
Indonesian Language
Intermediate Accounting 1
Organization Behavior
Financial Management

3
3/0
3
3
3/0
3
3/0
24

President University, School of Business Accounting Study Program

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SEMESTER 5 (Short)
Code
MBB
MKB
MKB
MKK

ACC05306
ACC05302
FAC05305

Courses

units

Leadership
Intermediate Accounting 2
Accounting Information Systems
Production and Operation Management

3
3/0
2
3
11

SEMESTER 6 (Even)
Code
MKB
MPB
MKB
MKB
MKB

UNC06304
ACC06302
ACC06306
ACC06307

Courses

units

Financial Statement Analysis

Entrepreneurship
Accounting Theory
Advance Accounting 1
Auditing 1

3/0
3
3
3/0
3/0
15

CONCENTRATION OF AUDITING
MPB
Psychology of Audit

2
2

MANAGERIAL ACCOUNTING
Investment Analysis

2
2

CONCENTRATION OF TAXATION
MKB
Income Tax

3/0
3
17/18

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SEMESTER 7 (Odd)
Code
MKB
MKK
MKB
MKB
MKB
MKB

Courses

units

Management Control System

Accountant Profesional Ethics
Strategic Management
Public Sector Accounting
Advance Accounting 2
Auditing 2

3/0
3
3
3
3/0
3/0
18

CONCENTRATION OF AUDITING
MKB
Operational Auditing
MKB
Risk Based Auditing

3
3/0
6

CONCENTRATION OF MANAGERIAL ACCOUNTING

MKB
Strategic Cost Management
MKB
Strategic Budgeting and Performance Measurement System

3
3/0
6

CONCENTRATION OF TAXATION
MKB
Other Taxes
MKB
International Taxes

2/0
3/0
5
23/24

SEMESTER 8 (Short)
Code
MKK
MKK

ACC02301

Courses

Units

English 4
Research Methodologhy

3
3
6

CONCENTRATION OF AUDITING
MKB
Auditing Seminar
MKB
Computer Based Auditing

3
3
6

MANAGERIAL ACCOUNTING
MKB
Management Accounting Seminar
MKB
Risk Management

3
3
6

CONCENTRATION OF TAXATION
MKB
Tax Auditing
MKB
Tax Management

3
3/0
6
12

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SEMESTER 9 (Even)
Code
MPB

UNC09301

Courses

units

Internship 1

6
6

SEMESTER 10 (Odd)
Code
MKB

UNC10301

Courses

units

Thesis

6
6
Grand Total

Workshop:
MKB
MKK
ACC04304
MKB
MKB
ACC07303
MKB
MKB
MKB

144

lnternal Auditing
Accounting Software Package
Lab Financial Modeling
Financial Accounting Standards
Risk Management
Value Added Tax and Other Indirect Taxes
PBB, BPHTB, and Bea Meterai (Tax on Land and Building, Tax on Land
and Fixed Asset Acquired, and Custom Tax)

Approved by

DR. Vincentius Wienarto

Vice Rector 1

3
3
3
3
3/0
3/0
3/0

Acknowledge by

Prepared by

Misbahul Munir, Ak., MBA..

DR.Sumarno zain, SE,MBA,Ak

Acting Dean, Faculty of Economics

Head, Department of Accountancy

Special Topics in Accounting terdiri dari:

1. Banking Accounting
2. Syariah Accounting Standars
3. Corporate Sustainability Reporting
4. Forensic Audit
Dicover didalam topic mata kuliah seminar

President University, School of Business Accounting Study Program

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II.

COURSE DESCRIPTION

UNIVERSITY CORE
a. University Core ( General Subject )
STATE PHILOSOPHY AND CITIZENSHIP
This course covers the principles of Pancasila, UUD 1945, pattern of thought, primary
of Pancasila amidst Liberalism and Socialism, as well as its implementation in actual
society. the principles of citizenship, nationality, pattern of thought, primary of
citizenship towards internationalism and regionalism, as well as its implementation in
actual society. The principles and regulations of Pancasila and citizenship are reflected in
a critical way so that it can answer the recent problems of society.
RELIGION
Students will study the five major modern religions (Judaism, Christianity, Islam,
Hinduism, and Buddhism) plus regional variants in terms of their characteristic beliefs
and rituals. Particular attention will be paid to the origin and evolution of each religion,
including their historical and cultural impact on society. Significant historical religious
leaders lives and accomplishments will be profiled. Regular classroom speaking and
writing assignments will be made throughout the course.
INDONESIAN LANGUAGE
This course provides Indonesian students with the language skills in order to develop
their Indonesian communicative competence in a formal context such as writing papers
and thesis, as well as speaking in a seminar, symposium or conference, through practice
and careful analysis of its vocabulary choice, grammar use, logical paragraph and essay
writing with correct spelling. It covers topics such as structure of Indonesian language,
diction effective sentences, business letters, reports and proposals. This course is
intended to help Indonesian and foreign students develop their communicative
knowledge, competences and skills, so they are able to communicate in their daily
activities with the local community.
b. University Core ( English )
ENGLISH 1
This course aims to explore and expand the students proficiency to express and convey
their message and intentions in both intelligible and comprehensible spoken English. In
this course the students are also introduced and exposed to varieties of social
interactions, situations and contexts for them to communicate effectively. In a class
where International students are present, the course will provide the opportunity for the
students to be exposed to World English and, thus, become aware of identity
considerations and cultural sensitivity.
ENGLISH 2
This course aims to explore and enrich the students proficiency to express and convey
their ideas and intentions in comprehensible written English. In this course the students
are also introduced and exposed to varieties of texts and contexts for them to evaluate
and to communicate effectively in written mode. In a class where International students
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are present, the course will provide the opportunity for the students to be exposed to
World Englishes and, thus, become aware of identity considerations and cultural
sensitivity

Prerequisite: English I
ENGLISH 3
This course aims to explore the students ability in the professional settings. In this
course, the students are also practicing the use of English in the key areas of business
communication which include planning, analyzing, writing and negotiate the meaning of
business texts and contexts.

Prerequisite: English I and II

ENGLISH 4
This course aims to explore the students competencies in planning, researching,
organizing, drafting and producing Academic papers. In this course, the students are
also learning how to cite and reference in Academic Writing to avoid plagiarism.

Prerequisite: English I, II, and III

c. University Core
ENTERPRENEURSHIP
This course covers the principles and practices of entrepreneurship in the business world.
Theories on principles of entrepreneurship such as definition, tips on the key to success,
challenges, creative thinking will be covered. Developing a business plan will be an
essential part of the course. The entrepreneurial profile will also be discussed. Cases on
successful entrepreneurs are highlighted to provide example on how they were able
implement strategies and efforts in achieving success.
LEADERSHIP
This course is designed as an overview to leadership development. It emphasizes self
assessment and development of personal skills and style, understanding and critical
evaluation of prominent leadership theories, and exploration of current leadership issues.
Through lectures, demonstrations, case analysis, and small group discussion and exercise,
students will explore the application of leadership concepts and practices across
organizations and disciplines to build the character building.
CULTURAL DIVERSITY
This course will pay attention on the idea of culture as represented in customs, heritage
and genres that manifest in the economic, sosial and political life in different
communities and will encourage the students to pay attention on the strength of softpower in the relations among people from different identities.
LOGIC AND CRITICAL THINKING
This course covers the understanding of Logic and Critical Thinking, benefits of learning
logic and critical thinking, mastery of the basic terms, definition and that of concept and
abstraction in exercises, application of both deductive and inductive logic, categorical
syllogism, analogical argument, argument in ordinary life, application of fallacies into the
analysis of newspapers and electronic news.

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INTERNSHIP
Students will learn hands-on work experience for a company or several companies or
international corporations/ institutions. Student eligibility to this program is guided by
university policies.
THESIS
The project will encourage students to conduct an independent research, under an
intensive consultation with the university supervisor. Students will have to meet all the
thesis criteria set by the university and the faculty

COMMUNICATION SKILL
This course is an introduction to the basic concepts of communication science to the
students by studying such as: elements and process of communication, some models of
communication functions and some roles in groups and teams, social, cultures,
organizations in every day life and scientific inquiry. It will cover the communication
process as well as non verbal communication

PRINCIPLES OF MANAGEMENT
The objectives of this course is to provide students with an understanding of
organizational theory, behavior and interpersonal communication , concepts of power ,
authority and influence, the role of philosophy and values in organization
FACULTY CORE
BUSINESS MATH AND STATISTIC
Designed to provide students in the college of business administration a practical
knowledge on mathematics of finance. Generally, the course will revolve around the
theory and applications of interest, simple discount, amortization, and sinking fund.
The course discusses the nature and role of statistics in business and economics. It will
cover both descriptive and inferential statistics and how these tools are used to make
decisions that affect business operations. Among the topics included are frequency
distribution, measures of central tendency, standard deviation, hypothesis testing,
ANOVA, and other.
ECONOMICS
Throughout the course, the basic theoretical concepts and tools of microeconomics and
macroeconomics are introduced and used to analyze contemporary business and
economic issues and problems, explored the growing international dimensions of
economics and business. The positive aspects of globalization and the benefits of
expanding international economic relations are also introduced. The following areas are
studied The basic methods of economic analysis, The market system model of supply
and demand, The efficiency of the market system, Problem areas for the market,
Government policies to deal with market failure, Competition, monopoly, and the
organization of industry, The markets for economic resources, The distribution of
income.

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PRINCIPLES OF ACCOUNTING 1
This subject is the basic concepts of related accounting topics. The subject is focused on
the meaning of the accounting basic concept, assumption, problems, standard, principles
and accounting practices, which toward to the preparation of the financial report in
business entity both manufacturing and services.
PRINCIPLES OF ACCOUNTING 2
The subject is the continuation of Principles Accounting 1. After having this subject,
students are expected to have understanding about accounting behaviors for permanent
assets, liabilities, and partnership, corporations, concepts and accounting principles.

Prerequisite: Principles of Accounting I

MANAGEMENT INFORMATION SYSTEM (MIS)
This course is designed to help students learn how to manage and use information
technologies to revitalize business processes, improve business decision making and
competitive advantage.

ACCOUNTANT PROFESSIONAL ETHICS

To be professional, an accountant does not just to be competent in accounting and
related matters but also must behave ethically. The course discussesprofessional ethics of
auditor, management accountant and tax accountant.
ORGANIZATIONAL BEHAVIOUR
The major objective of this course is to provide students with a better understanding of
behaviorial processes and thereby enable them to function more effectively in their
present or future roles as managers of human resources. Conceptual frameworks, case
discussions, and skill-oriented activities are applied to course topics which include:
motivation, learning and development, group dynamics, leadership, communication,
power and influence, change, diversity, organizational design, and culture.
INTRO TO BUSINESS
The course provides the essential information and skills required by professionals who
have to make decisions that are important to the direction and performance of an
organization or business. The first part of the course introduces the challenges of
business management and teaches some of the essential skills needed to address these
challenges and be successful at managing. It also gives direction as to how to organize,
prioritize and delegate tasks, including utilizing some of the technological tools that
computer technology offers to increase managerial effectiveness and efficiency. The
second part of the course covers the functions of management i.e., planning, organizing,
leading, staffing and controlling that are needed to ensure that business is conducted in a
manner that is progressive, profitable, effective and efficient. It develops a practical
approach to management by studying the strategies used in the local business
environment through assignments and case study.
PRODUCTION AND OPERATIONS MANAGEMENT
The course provides knowledge on the principles and concepts of operations
management which is not only focus on the manufacturing nut on the service
management as well. The subject matter incorporates concepts from general
management, cost accounting, marketing, industrial engineering, and statistics.

Prerequisite: Principles of Management

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STRATEGIC MANAGEMENT
The purpose of this course is to study the nature, function and significance of business
policy and strategy; and the develop knowledge and skill related to the analysis,
formulation and implementation of business policy and strategy. Traditional and
contemporary cases are used to review concepts and principles that have been learned
during the program, to correlate elements of business and management, and to develop
and improve understanding of their interrelationship, interdependency and operational.

Prerequisite: Principles of Management

RESEARCH METHODOLOGY
This course introduces students to the fundamentals of doing research based on
theoretical principles and application of different methods to conduct research. This
course aims to prepare students in making the thesis and or conducting any research
project.

STUDY CORE
INTERMEDIATE ACCOUNTING I
Emphasis on the application of Generally Accepted Accounting Principles (GAAP). This
course is a detailed study of theory, concepts, and methodologies underlying the
preparation of balance sheet, income statement, and statement of cash flows. Included
is a brief review of: the environment and theoretical structure of financial accounting;
and the accounting cycle. Current accounting literature and professional
pronouncements of above topics are an integral part of this course.

Prerequisite: Accounting Principles II

INTERMEDIATE ACCOUNTING II
A continuation of Intermediate Accounting 1, the course continues with in-depth
discussion on current liabilities, bonds and long-term notes, leases, accounting for
income taxes, pensions, and owners equity. Other topics include: accounting and
calculating for earnings per share; accounting for changes and error corrections;
statement of cash flows; and reporting for price level changes.
Current accounting literature and professional pronouncements of above topics are an
integral part of this course.

Prerequisite: Intermediate Accounting I

ADVANCED ACCOUNTING I
This course works extensively with accounting relating to business expansions, such as
business combination, consolidated financial statements, and subsidiary reporting.
Includes accounting for special situations: partnerships; installment and consignment
sales, joint ventures; and home office-branch relationships. Attention is focused on the
current AICPA position relative to these special accounting situations.

Prerequisite: Intermediate Accounting II

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ADVANCED ACCOUNTING II
A continuation of Advance Accounting 1, this course covers diverse topics such as:
accounting for foreign currency transactions; translation of foreign currency financial
statements; interim and segmental reporting; reporting to S.E.C.; corporate bankruptcy;
estates and trusts; and governmental and not-for-profit accounting.

Prerequisite: Advanced Accounting I

COST AND MANAGEMENT ACCOUNTING
This course explores more advanced areas of cost and managerial accounting. Topics
examined include the Cost Estimation, Financial and Cost-Volume-Profit Models, Cost
Management and Decision Making, Strategic Issues in making Long-Term Capital
Investment Decisions, Budgeting and Financial Planning, Standard Costing, Variance
Analysis, Kaizen Costing, Flexible Budgets, Overhead Cost Management, Activity-Based
Budgeting, Organizational Design, Responsibility Accounting, Evaluation of Divisional
Performance, and Transfer Pricing.
TAXATION 1
The subject is designed to give understanding and knowledge to the students of how the
tax is being measured. It includes the definition, basic concepts, characteristics, fubction
and types of tax. After learning this topics the students are expected to be able to use
the techniques of tax collection and factors that can affect the tax calculation.

Prerequisite: Accounting Principles II

TAXATION 2
This course provides the student with a study of Indonesian tax laws as they affect and
influence decisions of corporations: covers both corporate income tax and business
taxes. Include the preparation of income tax returns for corporations, partnership,
estates, and trusts. Corporate formation and structure will be studied along with
distribution, reorganization and accumulation, consolidated tax returns, and international
taxation. Tax research and planning will be an integral part of this course.

Prerequisite: Taxation I
FINANCIAL MANAGEMENT
Financial Management course describes the fundamental concepts on which financial
decisions are based, the language and arithmetic used to make these decisions, and the
world in which financial managers operate and how it influences financial decision
making. The orientation of the course is geared towards identifying problems and
finding solutions to financial problems confronting business enterprises.

Prerequisite: Principles of Management

FINANCIAL STATEMENT ANALYSIS
Financial Statement Analysis focuses on providing a framework for using financial
statement data in a variety of business analysis and valuation contexts. Students will
integrate concepts from marketing, finance, economics, business strategy, accounting
and other business disciplines in analyzing the companys historical financial
performance, projecting future performance and estimating the companys market
value. The premise of this course is that students learn financial statement analysis most
effectively by performing the analysis on actual companies.

Prerequisite: Auditing II

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MANAGEMENT CONTROL SYSTEM

The course focuses on the principles and practices in designing and using management
control systems as a means for todays organization to achieve performance excellence
and increase shareholder value. Topics to be covered include planning, budgeting and
analysis, activity-based costing and management, strategic profitability and pricing,
performance measurement, process and productivity improvement, value-based
management, people and leadership development, technology and tools, and risk
management.
ACCOUNTING INFORMATION SYSTEM
The course employs a conceptual framework to emphasize the professional and legal
responsibilities of accountants, auditors and management for the design, operation and
control of AIS applications. The course deals with models such as events and agents
(REA) model; and enterprise resource planning (ERP) systems. Special emphasis is given
on internal controls in the areas of EDI and ERP systems.

Prerequisite: cost and management accounting , Intermediate Accounting II

AUDITING I
This course deals with: standards and procedures applied by auditors; ethics and
responsibilities of auditors; development of audit programs; accumulation of audit
evidence; and study of internal control, sampling, and reporting.

Prerequisite: Intermediate Accounting II

AUDITING II
A continuation of Auditing 1, this course is designed to enhance the students audit
planning and work papers skill through solving audit practice sets covering all the
financial statement accounts. Students learn how to use statistical methods to form
audit judgments and how to use audit software. This course will also discuss topics on
government governance and the conduct of special audit engagements.

Prerequisite: Auditing I
ACCOUNTING THEORY
The subject mainly functions to discuss thought bases becoming the bases of financial
accounting practices. After learning this subject, student are expected to have
knowledge of assets concepts, liabilities and capital, concepts of income statement,
concepts of cash flow statement, inflation accounting, and accounting theory
development.

Prerequisite: Advanced Accounting II

PUBLIC SECTOR ACCOUNTING
The subject discusses the accounting problems for institutions, departments, and
government projects. After learning this subject, students are expected to have
knowledge of concepts of budget and financial applied in public companies, like
foundation, hospital, university, and government organizations. The materials contain
the materials contain the concept of controlling, accounting theory in public sector,
budgeting techniques , accounting techniques for fund, and financial statement
preparation and presentation

Prerequisite: Accounting Principles II

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 CONCENTRATION COURSE ( AUDITING )

OPERATIONAL AUDITING
Internal auditors are expected to determine the reliability of financial and operational
reporting; assess the economy, efficiency and effectiveness of operations; and verify that
the
organization's
assets
are
being
properly
used
and
safeguarded.
In todays business environment, an ever-demanding board counts on IA to verify that
internal controls are operating as intended and to determine if processes are efficient
and support organizational objectives. All of these expectations point to the need for
internal auditors to perform high-quality operational reviews.
RISK BASED AUDITING
Learn how recent Audit Standards impact risk assessment and audit procedures, Identify
audit risks and design techniques that deliver effective results and efficiency. Discover
best practices to implement in an Enterprise Risk Management program and continuous
audit monitoring.
COMPUTER BASED AUDITING
Audit course should expand upon the principles studied in the introductory and
advanced auditing courses (sometimes studied concurrently with these courses). The
course should emphasize understanding and managing the risks associated with
computer-based information systems, providing control over these systems, and how to
perform audits in computer-based environments using audit tools such as computerassisted auditing techniques
AUDITING SEMINAR
Taking this course, the student must learn some current topics regarding auditing,
delivering presentations and comments on the question from the other participants.
Classes will be set up in the discussion forum.
PSYCHOLOGY OF AUDIT
The role of psychological factors in the practice of auditing for an auditor is: personal
mastery of the skills to clarify and understand the vision of the person, and have
patience in achieving Skills make assumptions, generalizations, an image or impression in
depth in understanding life and determining the attitude that should be taken. Skills in
creating a shared vision that all efforts towards that goal is achieved. An auditor can
create an atmosphere of comfort and safety so psychologically auditees did not feel
threatened in giving all things or information that will be required in the implementation
of the audit process. Audit facilitates students with a framework to analyze
contemporary issues in auditing. Students are expected to build up expertise in
understanding audit issues through reading and discussing the latest academic and
professional literature as well as analyze audit cases.
CONCENTRATION COURSE ( MANAGERIAL ACCOUNTING )
INVESTMENT ANALYSIS
The coursediscuss investment analysis of individual security and within portfolio context.
The valuation method as part of the course may also be used to determine the fair value
of security for financial reporting purpose.

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RISK MANAGEMENT
Some scandals in the financial world in recent years make financial institutions are more
concern with the risk management. The course discusses market risk, credit risk for
financial institutions.
STRATEGIC COST MANAGEMENT
This course extends the perspective of cost management/analysis from a primary focus
on tactical short-run/micro concerns to an emphasis on strategic long-run/macro issues.
The linkage between cost management/analysis and strategy is facilitated by utilizing
three powerful strategic management tools: value chain analysis, strategic positioning
analysis, and cost driver analysis. Supported by these as well as by other financial and
non-financial tools, cost management/analysis evolves into Strategic Cost Management
(SCM). SCM exists to support decision-makers as they develop, communicate,
implement, evaluate and modify organizational strategy.
MANAGEMENT ACCOUNTING SEMINAR
In this course, students will discuss about special topics that occurs in management
accounting field. Because of the competitive environment, companies learn to run their
business in an efficient and effective way. The using of Quality Cost Information for
Decision Making, Managing the Environmental Cost, the Using of Activity-Based
Management for decision making, the Using Balanced Scorecard as a strategic
performance measurement system are examples of topics that will be discussed. In
learning this subject, students will enlarge their perspective in how to manage a company
in the turbulent business world.
STRATEGIC BUDGETING AND PERFORMANCE MEASUREMENT SYSTEM
This course will learn a lot about budgeting. Usually, in the traditional costing system,
companies plan their activities and make a budget for its activities. But the budget is just
a number that doesnt relate to the strategic objective of a company, so that many
companies may fail in achieving its strategic objective. In this course, students learn to
understand the essential relationship between budgeting and performance measurement
system that linked with companies objectives. The strategic link between budgeting and
the performance measurement system will give higher contribution to achieve
companys strategic objectives.
CONCENTRATION COURSE ( TAXATION )
INCOME TAXES
This course deals with Indonesia Tax Law and its implementation. Students will learn the
concept of Income Tax includes subject and object of Income Tax. Students will practice
on how to calculate and report Company Income Tax, Employee Income Tax, and
Personal Income Tax.

Prerequisite: Introduction to Law, Accounting Principle

OTHER TAXES
This course comprises of various of National and Regional Tax Regulation and practice
for the implementation. The topics range from Value Added Tax and Sales Tax on
Luxurious Goods; Property Tax, Stamp Duty, and selected types of Regional Taxes.

Prerequisite: Introduction to Law, Accounting Principle

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INTERNATIONAL TAXATION
The subject discusses selected topics on the International Taxation, starts from basic
concepts to some trending topics on the International Taxation, such as Tax on the
Import and Export Activities, International Transfer Pricing, and Tax Treaty

Prerequisite: Income Tax, Other Taxes

TAX AUDITING
The subject discusses function and practice of Tax Auditing conducted by the
Government Authority on the Tax. Discussion range from the law background of the tax
auditing, tax auditing policy and procedures, and reporting of the tax audit result. As
comparison, students will also will be provided an overview of the practice of tax
auditing in various countries.

Prerequisite: Income Tax, Other Taxes, Auditing II

TAX MANAGEMENT
The subject discusses will learn on how the companies implements various management
techniques to have an optimum amount of the tax payable. Students will understand to
differentiate between two ways of tax avoidance: illegal or within the corridor of the
law. Selected topics to be discussed includes choice of depreciation method, option
purchase or lease of fixed assets.

Prerequisite: Income Taxes, Intermediate Accounting,

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