Curriculum for International Undergraduate Program (IUP) - Program Study of Accounting
Based on Curriculum: Year of 2022 | Year of 2018
| Semester 1 | ||||||
|---|---|---|---|---|---|---|
| Code | Courses | Credits | Compulsory Credits | Type | Prerequisite | Syllabus |
| AKU1601 | Introducing to Accounting | 3 | 3 | W | ||
| AKU1601a | Tutorial of Introducing to Accounting | 0 | 0 | W | ||
| AKU2402 | Information System and Technology | 3 | 3 | W | ||
| EBAK222101 | Introduction to Behavioral Science | 3 | 3 | W | ||
| EBAK222102 | Introduction to Business and Management | 3 | 3 | W | ||
| EBAK222103 | Indonesian Language and Culture | 2 | 2 | W | ||
| EBIE222101 | Introduction to Economics I | 3 | 3 | W | ||
| EBIE222102 | Mathematics I | 3 | 3 | W | ||
| UNU1000 | Religion - Islam 1 | 2 | 2 | W | ||
| UNU1001 | Religion - Catholic 1 | 2 | W | |||
| UNU1002 | Religion - Christian 1 | 2 | W | |||
| UNU1003 | Religion - Hindu 1 | 2 | W | |||
| UNU1004 | Religion - Buddhism 1 | 2 | W | |||
| UNU1005 | Religion - Kong Hu Cu 1 | 2 | W | |||
| UNU1100 | Pancasila | 2 | 2 | W | ||
| Subtotal Semester 1 | 24 | 24 | ||||
| Semester 2 | ||||||
| AKU2101 | Intermediate Accounting 1 | 3 | 3 | W | Introduction to Accounting | |
| AKU2201 | Cost and Management Accounting | 3 | 3 | W | Introduction to Accounting | |
| AKU2403 | Accounting Information System | 3 | 3 | W | Information System Technology | |
| AKU4408 | Digital Business | 3 | 3 | W | Information System Technology | |
| EBAK222201 | R Programming | 3 | 3 | W | ||
| EBIE222201 | Introduction to Economics 2 | 3 | 3 | W | Introduction to Economics 1 | |
| EBMN212209 | Business Communication and Negotiation | 3 | 3 | W | Introduction to Business and Management | |
| UNU3000 | Civics | 2 | 2 | W | ||
| Subtotal Semester 2 | 23 | 23 | ||||
| Semester 3 | ||||||
| AKU2102 | Intermediate Accounting 2 | 3 | 3 | W | Intermediate Accounting 1 | |
| AKU3404 | System Analysis and Design | 3 | 3 | W | Accounting System Information | |
| AKU3501 | Taxation | 3 | 3 | W | Intermediate Accounting 1 | |
| AKU3502 | Public Sector Accounting | 3 | 3 | W | Intermediate Accounting 1 | |
| AKU4407 | Enterprise Resource Planning | 3 | 3 | W | Accounting System Information | |
| AKU4409 | Data Analytics | 3 | 3 | W | Accounting System Information | |
| EBIE222104 | Statistics 1 | 3 | 3 | W | ||
| EBMN212416 | Financial Management | 3 | 3 | W | Introduction to Business and Management | |
| Subtotal Semester 3 | 24 | 24 | W | |||
| Semester 4 | ||||||
| AKU3105 | Advanced Accounting | 3 | 3 | W | Intermediate Accounting 2 | |
| AKU3301 | Governmental Accounting | 3 | 3 | W | Intermediate Accounting 2 | |
| AKU3603 | Special Topics in Accounting | 3 | 3 | W | Intermediate Accounting 2 | |
| AKU4507 | Business and Profession Ethics | 3 | 3 | W | Public Sector Accounting | |
| AKU4613 | Auditing | 3 | 3 | W | Intermediate Accounting 2 | |
| Elective Course 1 | 3 | P | ||||
| Elective Course 2 | 3 | P | ||||
| Elective Course 3 | 3 | P | ||||
| Subtotal Semester 4 | 24 | 15 | ||||
| Semester 5 | ||||||
| AKU3304 | Information System Auditing | 3 | 3 | W | Auditing | |
| AKU3604 | Research Methodology in Accounting | 3 | 3 | W | Introduction Economics 2 and SKS>=87 | |
| Elective Course 4 | 3 | P | EKO1102>D | |||
| Merdeka Belajar Kampus Merdeka | 15 | P | ||||
| Subtotal Semester 5 | 24 | 6 | ||||
| Semester 6 | ||||||
| Merdeka Belajar Kampus Merdeka | 16 | P | ||||
| Subtotal Semester 6 | 16 | |||||
| Semester 7 | ||||||
| AKU4611 | Skripsi | 6 | 6 | W | SKS>=132 and IPK>=2.00; Research Methodology in Accounting | |
| UNU6000 | Social Community Service | 4 | 4 | W | SKS>=90 and IPK>=2.00 | |
| Subtotal Semester 7 | 9 | 9 | ||||
| Total Credits for Compulsory Courses | 101 | |||||
| Total Credits for Elective Courses | 43 | |||||
| Total Credits Semester 1-7 | 144 | |||||
Note: Student can take the credits up to 24 credits if they have the GPA min 3,75
List of Elective Courses
| No | Code | Courses | Credits | Semester | Prerequisite |
|---|---|---|---|---|---|
| 1 | AKU3106 | Financial Statement Analysis | 3 | 4 or 5 | |
| 2 | AKU3203 | Management Control System | 3 | 4 or 5 | |
| 3 | AKU3204 | Strategic Management Accounting | 3 | 4 or 5 | |
| 4 | AKU3303 | Internal Auditing | 3 | 4 or 5 | |
| 5 | AKU3305 | Forensic Accounting and Fraud Investigation | 3 | 4 or 5 | |
| 6 | AKU3306 | Audit and Governance of Islamic Financial Institutions | 3 | 4 or 5 | |
| 7 | AKU4105 | Accounting Theory | 3 | 4 or 5 | |
| 8 | AKU4405 | Database Management System | 3 | 4 or 5 | |
| 9 | AKU4406 | Decision Support System | 3 | 4 or 5 | |
| 10 | AKU4503 | Accounting and Financial Accountability | 3 | 4 or 5 | |
| 11 | AKU4504 | Tax Planning | 3 | 4 or 5 | |
| 12 | AKU4505 | International Taxation | 3 | 4 or 5 | |
| 13 | AKU4506 | Public Financial Management | 3 | 4 or 5 | |
| 14 | AKU4612 | Portfolio and Investment Analysis | 3 | 4 or 5 | |
| 15 | AKU4614 | Sharia Accounting | 3 | 4 or 5 | |
| 16 | AKU4615 | Corporate Governance | 3 | 4 or 5 | |
| 17 | EBAK222001 | Advanced Data Analitics | 3 | 4 or 5 | |
| 18 | EBAK222002 | Extensible Business Reporting Language (XBRL) | 3 | 4 or 5 | |
| 19 | EBAK222003 | Excel Advanced | 3 | 4 or 5 | |
| 20 | EBIE222202 | Mathematics 2 | 3 | 4 or 5 | |
| 21 | EBKM212020 | Program Merdeka Belajar Kampus Merdeka | 20 | 4 or 5 | |
| 22 | EBMN212210 | Management | 3 | 4 or 5 | |
| 23 | EBMN212211 | Marketing | 3 | 4 or 5 | |
| 24 | EBMN212212 | Organizational Behavior | 3 | 4 or 5 | |
| 25 | EBMN212226 | Strategic Management | 3 | 4 or 5 | |
| 26 | EBMN212228 | Business Modeling X | 3 | 4 or 5 | |
| 27 | EBMN212229 | Business Planning | 3 | 4 or 5 | |
| 28 | EBMN213117 | Operations and Innovation Management | 3 | 4 or 5 | |
| 29 | EKO2112 | Econometrics I | 3 | 4 or 5 | AKU3301>=C |
| 30 | EKO2401 | Monetary Economics I | 3 | 4 or 5 | AKU3502>=C |
| 31 | EKO2601 | Development Economics I | 3 | 4 or 5 | AKU3501>=C |
| 32 | EKO3104 | Indonesian Economy | 3 | 4 or 5 | EBIE222102>=C, EBIE222101 |
| 33 | EKO3112 | Islamic Economics | 3 | 4 or 5 | EBAK222102>=C |
| 34 | EKO4401 | Banks and Financial Institutions | 3 | 4 or 5 | SKS>=95 |
| 35 | EKO4404 | Islamic Financial Systems and Institutions | 3 | 4 or 5 | EBIE222201>=C |
Note:
- For elective courses, students are advised to take 3 elective courses with the code AKU or EBAK22XXXX.
- Elective courses can be taken outside the study program.
- The minimum grade to pass the course is C.