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
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
Page 1 of 4
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
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
Page 2 of 4
SEMESTER 7 (Odd)
Code
MKB
MKK
MKB
MKB
MKB
MKB
Courses
units
3/0
3
3
3
3/0
3/0
18
CONCENTRATION OF AUDITING
MKB
Operational Auditing
MKB
Risk Based Auditing
3
3/0
6
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
Page 3 of 4
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
3
3
3
3
3/0
3/0
3/0
Acknowledge by
Prepared by
Page 4 of 4
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
President University, School of Business Accounting Study Program
Page 5 of 4
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.
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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.
Page 7 of 4
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.
Page 8 of 4
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.
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.
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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: 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: Auditing II
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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.
Page 11 of 4
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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.
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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
Page 14 of 4