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 | ||
| BDU1105 | Indonesian Language and Culture | 3 | 3 | W | ||
| BDU1106 | English Writing Skills | 3 | 3 | W | ||
| EKO1101 | Introduction to Economics I | 3 | 3 | W | ||
| EKO1104 | Mathematics for Economics I | 3 | 3 | W | ||
| EKO1108 | Statistics I | 3 | 3 | W | ||
| MAN1501 | Introduction to Business | 3 | 3 | W | ||
| SPD1303 | Business Environment: Sociology & Politics | 3 | 3 | W | ||
| Subtotal Semester 1 | 24 | 24 | ||||
| Semester 2 | ||||||
| AKU2101 | Intermediate Accounting I | 3 | 3 | W | AKU1601>=C | |
| AKU2102 | Intermediate Accounting II | 3 | 3 | W | AKU1601>=C | |
| AKU2402 | System and Information Technology | 3 | 3 | W | AKU1401>=C | |
| AKU2403 | Accounting Information System | 3 | 3 | W | AKU1401>=C | |
| BDU1107 | German Language | 3 | 3 | W | ||
| EKO1102 | Introduction to Economics II | 3 | 3 | W | ||
| EKO2102 | Statistics Economics II | 3 | 3 | W | EKO1108>=C | |
| MAN1502 | Management | 3 | 3 | W | ||
| Subtotal Semester 2 | 24 | 24 | ||||
| Semester 3 | ||||||
| AKU2203 | Cost Accounting and Management Accounting | 3 | 3 | W | AKU1601>=C | |
| AKU3105 | Advance Accounting | 3 | 3 | W | AKU2102>=C | |
| AKU3307 | Auditing | 6 | 6 | W | AKU2102>=C | |
| AKU4408 | Digital Business | 3 | 3 | W | ||
| AKU4613 | Special Topics in Accounting | 3 | 3 | W | AKU2102>=C | |
| MAN2101 | Financial Management 1 | 3 | 3 | W | MAN1501>=C | |
| UNU1100 | Indonesian Values and Ideology | 3 | 3 | W | ||
| Subtotal Semester 3 | 24 | 24 | ||||
| Semester 4 | ||||||
| AKU3203 | Management Control System | 3 | 3 | W | AKU2202>=C | |
| AKU3304 | Information System Audit | 3 | 3 | W | AKU2403>=C and AKU3307>=C | |
| AKU3404 | Systems Analysis and Design | 3 | 3 | W | AKU2403>=C | |
| AKU3501 | Taxation | 3 | 3 | W | AKU2102>=C | |
| AKU3502 | Public Sector Accounting | 3 | 3 | W | AKU2102>=C | |
| AKU4105 | Accounting Theory | 3 | 3 | W | AKU3104>=C | |
| MAN2102 | Financial Management II | 3 | 3 | W | MAN2101>=C | |
| MAN2604 | Business Law | 3 | 3 | W | MAN1501>=C | |
| Subtotal Semester 4 | 24 | 24 | ||||
| Semester 5 | ||||||
| AKU3604 | Research Methodology in Accounting | 3 | 3 | W | EKO2102>=C and SKS>=95 | |
| AKU3610 | Business and Profession Ethics | 3 | 3 | W | AKU2102>=C and AKU2202>=C and AKU3302>=C | |
| EKO3104 | Indonesian Economy | 3 | 3 | W | EKO1102>=C | |
| MAN3503 | Business Planning | 3 | 3 | W | ||
| MAN4513 | Business Communication and Negotiation | 3 | 3 | W | MAN1501>=C | |
| Elective Course 1 | 3 | P | ||||
| Elective Course 2 | 3 | P | ||||
| Elective Course 3 | 3 | P | ||||
| Subtotal Semester 5 | 24 | 15 | ||||
| Semester 6 | ||||||
| Elective Course 4 | 3 | P | ||||
| Elective Course 5 | 3 | P | ||||
| Elective Course 6 | 3 | P | ||||
| Elective Course 7 | 3 | P | ||||
| Elective Course 8 | 3 | P | ||||
| Subtotal Semester 6 | 15 | |||||
| Semester 7 | ||||||
| AKU4611 | Skripsi | 6 | 6 | W | SKS>=132 and IPK>=2.00 and AKU3604>=C | |
| UNU222001 | Social Community Service | 4 | 4 | W | SKS>=90 and IPK>=2.00 | |
| UNU222002 | Community Communication | 2 | 2 | |||
| UNU222004 | Implementation of Knowledge Management | 2 | 2 | |||
| Subtotal Semester 7 | 14 | 14 | ||||
| Total Credits for Compulsory Courses | 125 | |||||
| Total Credits for Elective Courses | 24 | |||||
| Total Credits Semester 1-7 | 149 | |||||
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 | 6 | AKU3104>=C |
| 2 | AKU3204 | Strategic Managerial Accounting | 3 | 6 | AKU2202>=C |
| 3 | AKU3303 | Internal Auditing | 3 | 5 | AKU3301>=C |
| 4 | AKU3305 | Forensic Accounting and Fraud Investigation | 3 | 5 | AKU3302>=C |
| 5 | AKU4405 | Database Management System | 3 | AKU3404>=C | |
| 6 | AKU4406 | Decision Supporting System | 3 | AKU2403>=C | |
| 7 | AKU4407 | Enterprise Resources Planning | 3 | 6 | AKU2403>=C |
| 8 | AKU4409 | Data Analytics for Accounting | 3 | 5 | EKO2102>=C AKU2102>=C, and AKU2403>=C |
| 9 | AKU4503 | Accounting and Financial Accountability | 3 | AKU3502>=C | |
| 10 | AKU4504 | Tax Planning | 3 | AKU3501>=C | |
| 11 | AKU4505 | International Taxation | 3 | AKU3501>=C | |
| 12 | AKU4506 | Public Financial Management | 3 | AKU3502>=C | |
| 13 | AKU4612 | Portfolio and Investment Analysis | 3 | 5 | MAN2101>=C |
| 14 | AKU4614 | Sharia Accounting | 3 | 2 | SKS>=95 |
| 15 | AKU4615 | Corporate Governance | 3 | 3 | SKS>=95 |
| 16 | EKO4401 | Bank and Financial Institutions | 3 | EKO1102>=C | |
| 17 | MAN1401 | Quantitative Methods and Decision Making | 3 | EKO1104>=C | |
| 18 | MAN2204 | Marketing | 3 | 3 | MAN1501>=C |
| 19 | MAN2301 | Organizational Behavior | 3 | MAN1501>=C | |
| 20 | MAN2402 | Operation Management | 3 | MAN1501>=C and MAN1401>=C | |
| 21 | MAN3104 | Business Valuation | 3 | MAN2102>=C | |
| 22 | MAN3105 | International Financial Management | 3 | 5 | MAN2102>=C |
| 23 | MAN3303 | Cross Cultural Management | 3 | ||
| 24 | MAN3305 | Strategic Management | 3 | 6 | MAN1501>=C and MAN1502>=C |
| 25 | MAN3404 | Supply Chain Management | 3 | MAN2402>=C | |
| 26 | MAN3506 | International Business | 3 | 5 | MAN1501>=C |
| 27 | MAN3508 | Managerial Economics | 3 | EKO1104>=C and EKO1102>=C | |
| 28 | MAN3510 | Entrepreneurship | 3 | 3 | MAN1501>=C |
| 29 | UNU1000 | Religion: Islam | 2 |
Note: For elective courses, students are advised to take 3 elective courses with the code AKU