The Accounting Study Program curriculum is designed to equip students with the knowledge, skills, and professional attitudes required in the dynamic and competitive field of accounting. This curriculum is developed based on national higher education standards, industry needs, and the latest advancements in science and technology.
Curriculum for International Undergraduate Program (IUP) – The Accounting Study Program
Based on Curriculum: Year of 2026 | Year of 2022 | Year of 2018
| Semester 1 | |||||||
|---|---|---|---|---|---|---|---|
| Code | Courses | Credits | Compulsory Credits | Study Program Compulsory Credits | Elective Credits | Type | Prerequisite |
| EBKF262101 | Introduction to Accounting | 3 | 3 | 3 | C | ||
| EBKF262102 | Introduction to Business | 3 | 3 | 3 | C | ||
| EBKF262103 | Introduction to Microeconomics | 3 | 3 | 3 | C | ||
| EBKF262104 | Mathematics 1 | 3 | 3 | 3 | C | ||
| EBKF262105 | Sustainable Leadership Orientation | 1 | 1 | 1 | C | ||
| EBKF262106 | Statistics 1 | 3 | 3 | 3 | C | ||
| UNKU260008 | State Ideology | 2 | 2 | C | |||
| Religion | 2 | 2 | C | ||||
| Subtotal Semester 1 | 20 | 20 | 16 | ||||
| Semester 2 | |||||||
| EBAK262201 | Cost Accounting | 3 | 3 | 3 | C | ||
| EBAK262202 | Intermediate Accounting 1 | 3 | 3 | 3 | C | ||
| EBAK262203 | Accounting Practicum | 1 | 3 | 1 | C | ||
| EBAK262204 | Digital Information Systems and Technology | 3 | 2 | 3 | C | ||
| EBKF262201 | Introduction to Macroeconomics | 3 | 3 | 3 | C | ||
| EBKF262202 | Financial Management | 3 | 3 | 3 | C | ||
| UNKU260009 | Civics | 2 | 2 | C | |||
| UNKU260010 | Indonesian Language | 2 | 2 | C | |||
| Subtotal Semester 2 | 20 | 20 | 16 | ||||
| Semester 3 | |||||||
| EBAK262301 | Management Accounting | 3 | 3 | 3 | C | Cost Accounting | |
| EBAK262302 | Intermediate Accounting 2 | 3 | 3 | 3 | C | Intermediate Accounting 1 | |
| EBAK262303 | Public Sector Accounting | 3 | 3 | 3 | C | Intermediate Accounting 1 | |
| EBAK262304 | System Analysis and Design | 3 | 3 | 3 | C | Digital Information Systems and Technology | |
| EBAK262305 | Business Law for Accounting | 2 | 2 | 2 | C | ||
| EBAK262306 | Foundations of Auditing | 3 | 3 | 3 | C | Intermediate Accounting 1 | |
| EBAK262307 | Integrated Accounting Information System | 3 | 3 | 3 | C | Digital Information Systems and Technology | |
| EBKF262301 | Business Communication and Negotiation | 3 | 3 | 3 | C | ||
| Subtotal Semester 3 | 23 | 23 | 23 | ||||
| Semester 4 | |||||||
| EBAK262401 | Sustainability Accounting | 3 | 3 | 3 | C | Intermediate Accounting 2 | |
| EBAK262402 | Advanced Accounting | 3 | 3 | 3 | C | Intermediate Accounting 2 | |
| EBAK262403 | Governmental Accounting | 3 | 3 | 3 | C | Public Sector Accounting | |
| EBAK262404 | Data Analytics and Intelligent Automation | 3 | 3 | 3 | C | Digital Information Systems and Technology, Foundations of Auditing | |
| EBAK262405 | Business and Profession Ethics | 3 | 3 | 3 | C | Foundations of Auditing, Intermediate Accounting 2 | |
| EBAK262406 | Research Methods in Accounting | 3 | 3 | 3 | C | Statistics 1 | |
| EBAK262407 | Advanced Auditing | 3 | 3 | 3 | C | Foundations of Auditing, Intermediate Accounting 2 | |
| EBAK262408 | Taxation | 3 | 3 | 3 | C | Intermediate Accounting 2 | |
| Subtotal Semester 4 | 24 | 24 | 24 | ||||
| Semester 5 | |||||||
| EBAK262501 | Selected Topics in Accounting | 3 | 3 | 3 | C | Intermediate Accounting 2 | |
| Intensification 1 | 3 | 3 | E | ||||
| Intensification 2 | 3 | 3 | E | ||||
| Intensification 3 | 3 | 3 | E | ||||
| Intensification 4 | 3 | 3 | E | ||||
| Intensification 5 | 3 | 3 | E | ||||
| Intensification 6 | 3 | 3 | E | ||||
| Elective Courses 1 | 3 | 3 | E | ||||
| Subtotal Semester 5 | 24 | 3 | 3 | 21 | |||
| Semester 6 | |||||||
| UNKU260011 | Health Literacy | 2 | 2 | C | |||
| UNKU260012 | Digital Humanities | 2 | 2 | C | |||
| UNKU260013 | Sustainable Future Skills | 3 | 3 | C | |||
| Elective Courses 2 | 3 | 3 | E | ||||
| Elective Courses 3 | 3 | 3 | E | ||||
| Elective Courses 4 | 3 | 3 | E | ||||
| Elective Courses 5 | 3 | 3 | E | ||||
| Subtotal Semester 6 | 19 | 7 | 12 | ||||
| Semester 7 | |||||||
| EBAK262701 | Thesis | 6 | 6 | 6 | C | Credits>=135; GPA>=2.00; Accounting Research Methodology>=C; Has completed the University Compulsory Courses (MKWU) | |
| UNKU260014 | Community Service and Public Empowerment Learning (KKN-PPM) | 4 | 4 | C | |||
| UNKU260015 | Community Communication | 2 | 2 | C | |||
| UNKU260016 | Knowledge Management Application | 2 | 2 | C | |||
| Subtotal Semester 7 | 14 | 14 | 6 | ||||
| Total | 144 | 111 | 88 | 33 | |||
| Total of Study Program Compulsory Courses Credits | 88 | ||||||
| Total of University Compulsory Courses Credits (MKWU) | 23 | ||||||
| Total of Elective and Intensification Credits | 33 | ||||||
| Total Credits for Semester 1-7 | 144 | ||||||
List of Elective Courses
| No | Code | Courses | Credits | Prerequisite |
|---|---|---|---|---|
| Intensification: Financial Accounting | ||||
| 1 | EBAK262504 | Sharia Accounting | 3 | Intermediate Accounting 2 |
| 2 | EBAK262505 | Financial Statement Analysis | 3 | Intermediate Accounting 2 |
| 3 | EBAK262507 | Advanced Data Analytics | 3 | |
| 4 | EBAK262512 | Internal Auditing | 3 | |
| 5 | EBAK262518 | Corporate Governance | 3 | |
| 6 | EBAK262519 | Accounting Theory | 3 | Financial Statement Analysis |
| Intensification: Information System | ||||
| 7 | EBAK262506 | Portfolio and Investment Analysis | 3 | |
| 8 | EBAK262507 | Advanced Data Analytics | 3 | |
| 9 | EBAK262510 | Cybersecurity for Accountants | 3 | |
| 10 | EBAK262513 | Information System Auditing | 3 | |
| 11 | EBAK262516 | Database Management System | 3 | |
| 12 | EBAK262518 | Corporate Governance | 3 | |
| Intensification: Auditing | ||||
| 13 | EBAK262502 | Forensic Accounting and Fraud Investigation | 3 | |
| 14 | EBAK262505 | Financial Statement Analysis | Intermediate Accounting 2 | |
| 15 | EBAK262508 | Sustainability Assurance | 3 | |
| 16 | EBAK262509 | Audit and Governance of Islamic Financial Institutions | 3 | |
| 17 | EBAK262512 | Internal Auditing | 3 | |
| 18 | EBAK262518 | Corporate Governance | ||
| Intensification: Management Accounting | ||||
| 19 | EBAK262503 | Strategic Management Accounting | 3 | Management Accounting |
| 20 | EBAK262505 | Financial Statement Analysis | ||
| 21 | EBAK262506 | Portfolio and Investment Analysis | ||
| 22 | EBAK262507 | Advanced Data Analytics | ||
| 23 | EBAK262517 | Management Control System | Management Accounting | |
| 24 | EBAK262518 | Corporate Governance | ||
| Intensification: Taxation | ||||
| 25 | EBAK262502 | Forensic Accounting and Fraud Investigation | 3 | |
| 26 | EBAK262505 | Financial Statement Analysis | 3 | |
| 27 | EBAK262512 | Internal Auditing | 3 | |
| 28 | EBAK262514 | Tax Planning | 3 | Taxation |
| 29 | EBAK262515 | International Taxation | 3 | Taxation |
| 30 | EBAK262518 | Corporate Governance | 3 | |
| Intensification: Public Sector Accounting | ||||
| 31 | EBAK262502 | Forensic Accounting and Fraud Investigation | ||
| 32 | EBAK262505 | Financial Statement Analysis | ||
| 33 | EBAK262511 | Public Financial Management | Governmental Accounting | |
| 34 | EBAK262512 | Internal Auditing | ||
| 35 | EBAK262518 | Corporate Governance | ||
| 36 | EBAK262520 | Accounting and Financial Accountability | Governmental Accounting | |
| General Elective Courses | ||||
| 37 | Development Economics 1 | 3 | Taxation | |
| 38 | Indonesian Economy | 3 | Introduction to Economics 2 | |
| 39 | Islamic Economics | 3 | Financial Management | |
| 40 | Islam and Economic Development | 3 | Credits>=95 | |
| 41 | International Business | 3 | Accounting Information Systems | |
| 42 | Islamic Financial Systems and Institutions | 3 | Mathematics 1 | |
| 43 | Cooperative Economics | 3 | Public Sector Accounting | |
| 44 | Statistics 2 | 3 | Statistics 1 | |
| 45 | Management | 3 | ||
| 46 | Marketing | 3 | ||
| 47 | Organizational Behavior | 3 | ||
| 48 | Operations Management | 3 | ||
| 49 | Decision Making | 3 | ||
| 50 | Business Planning | 3 | ||
| 51 | Strategic Management | 3 | ||
| 52 | Business Planning | 3 | ||
| 53 | Business Modeling | 3 | ||
Note:
- For the intensification track, students may choose two areas of concentration, for a total of 34 elective credits.
- For the electives track, students may choose from the following options:
- Interdisciplinary Courses (MKLD)
- Internship at FEB UGM partner companies/industries
- Student exchange programs or short courses at partner universities
- Double Degree Program (IUP Undergraduate Program)
