Introduction To Computer Application

5.
EK 12461 Introduction to Computer Application (2 credits)

A.
Description and Topics

This
course
provides
general
illustration
on
computer comprising data processing system, computer

working
system,
introduction
types
to
of
data
communication,
fundamentals
of
and
programming
particularly for accounting.

Topics comprises introduction to computer, computer
working system, introduction to software packages,
numerical
system,
programming,
flowchart,
Workshop
Visual
Microsofts
Windows
Basic
DS
and
Microsofts Office (Excel).

6.
EK 12431 Economic Mathematics (2 credits)

A.

It
covers
uses
of
economic
mathematics,
linear
functions in economy, application of functions in

economy and business, effects of tax and subsidy
upon
market
balance,
limit
and
differential
functions, derivatives of orders of more than one

variable, application of derivatives in economy and
business and application in economy and business.
7.
EK 13451 Business Mathematics (2 credits)

1
A.

It
covers
understanding
comprising
partial
on
differential
differential;
calculus
application
of
partial derivatives in economy and business; maximum

and minimum of multivariable functions without and
with constraints; application of maximum and minimum
in
economy
comprising
and
business,
indefinite
and
integral
definite
calculus
integrals
and
their application in economy and business; matrix

comprising matrix operation; types of matrix; matrix
transpose;
matrix
determinant;
matrix
inverse;
simultaneous linear equation; and matrix application

on maximum and minimum of multivariable functions;
input-output; linear programs.
8.
EK 12191 Indonesian Language (2 credits)

A.

This
course
writings
by
trains
language.
using
The
Indonesian
students
proper
topics
language
to
and
comprise
(grammar
write
scientific
correct
Indonesian
good
and
and
form
of
correct
word),
effective sentences, spellings, diction, themes, and

outlines
of
story,
data
collection,
reasoning,
paragraphs, quotes, footnotes, and bibliography.

2
9.
EK 12423 English Language (2 credits)

A.

This course discusses such ideas as authentic and
simplified ideas with topics on banking, finance,
and accounting. Skills given to students comprise
the skills of skimming, scanning, making inferences,
vocabulary
development
and
introducing
and
understanding complex phrases and sentences.

10.
EK 32371 Indonesian Economy (2 credits)

A.

This course discusses Indonesian economy analyzed on
the basis of the framework of development economic
theories. The background of this course is the fact
that
in
line
with
its
growth,
the
Indonesias
economy caused the process and development of other

economic indicators which can affect the subsequent
economic
growth.
These
indicators
comprise
among
other things development of human resources, poverty

and imbalance of welfare, government budget, price
level, interest rate, composite stock price index,
banking, balance of payment, and relation between
central
and
regional
economy.
This
course
is
3
directed
at
clarifying
the
business
environment
which can analyze the impacts of diverse changes in

macro indicators upon business environment.
Topics given comprise Indonesias economic system,
national
economic
development
structure
in
and
situation
Indonesia,
future
in
government
Indonesias
prospects
of
economic
Indonesias
economy.
11.
EK 12311 Micro Economy (2 credits)

A.

This
course
particularly
basic
describes
micro
basic
aspects.
understanding
of
concepts
in
Discussion
economy,
economy
comprises:
market
pricing,
market structure, production functions, and maximum

profits.
12.
Macro Economy (2 credits)

A.

This
course
explains
bases
of
macro
economy
comprising the scope of macro economy, difference of

micro and macro economy, macro economic variables,
concept of national income comprising definitions on
national income or national products, added values,
4
method of calculation and terms in national income,

Functions of consumption, savings and investments;
balance in national income; Factors affecting the
national
income,
inflationary
gap,
Multiplier,
Deflationary
accelerator,
business
cycle
and
and
fiscal policies comprising factors determining Ad;

AS, business cycle, role of fiscal policies through
State Budget (APBN) components, functions of money;
types
of
money,
financial
system
institutions,
of
bank
deposit
and
non
money
bank
creation
process; Definitions on M0, M1 and M2, demand of

money,
main
commercial
functions
banks,
of
central
quantitative
monetary
policies.
It
also
economic
policies;
international
benefits
of
specialization,
banks
and
qualitative
discusses
trade
absolute
and
issues
on
comprising
advantages,
comparative advantages; trade obstacles; system of

foreign
exchange
rate;
samples
of
balance
of
payment; balance of trade; traffic of capital.

13.
EK 22161 Statistics I (2 credits)

A.

This
course
discusses
meaning
and
benefits
of
statistics associated with types of data, method of

data collection and testing in report, distribution
5
of frequencies, size of location, size of variance,

size
of
skewness
analysis
of
multiple
linear
and
linear
sharpness,
regression
regression
index
and
and
figure,
correlation,
periodical
data
analysis.
14.
EK 12441 Statistics II (4 credits)

A.

This
course
discussing
serves
as
functions
distribution,
values
distribution,
single
testing
interval.
The
follow
of
up
of
statistics
probability,
of
theoretical
expectation,
estimation
topics
and
sampling
computation
comprise
scientific
approaches and common sense, issues on bibliographic

study
and
subject,
hypotheses,
measurement,
research
data
design,
research
collection
method,
questionnaire and likert scale, analysis of data,

proposal and report and application.
15.
EK 32451 Research Method (4 credits)

A.

This course comprises scientific research, project
business,
identification,
selection
of
data
collection method, preparation of questionnaire, and

6
implementation
of
presentation
data,
of
research,
and
processing
selection
of
and
research
report.
*
SPECIAL COURSES (MKB)
1.
EA 23311 Intermediate Financial Accounting I (2 credits)

A.

This
course
profession
discusses
of
financial
accountant,
accounting
basic
framework
and
of
accounting, and review on accounting cycle, loss and

profit
report,
report,
cash
balance
flow
sheet,
report,
capital
cash
and
amendment
receivable,
inventory, non current assets, and investment.

2.
EA 23312 Intermediate Financial Accounting II (4 credits)

A.

Discussion
in
this
course
covers
short
term
and
conditional obligations, and long term obligations,

rights of corporate owner and capital equalization,
retained
earnings
and
earnings
per
share,
acknowledgement of earnings, accounting of leasing,

accounting of changes in accounting principles and
correction
of
currencies
and
errors;
SWAP
accounting
transactions,
of
foreign
reporting
on
7
effects of changes in price.

3.
EA 23331 Cost Accounting (2 credits)

A.

This course is aimed at giving basic knowledge on
diverse concepts of cost and method of recording and
techniques
of
cost
calculation,
and
on
cost
accounting for control of costs and provision of

information for manager in decision making.
The topics comprise among other things job order and
process cost system, cost calculation for byproducts
and joint products, cost behavior, cost calculation,
control of production costs.
4.
EA 23341 Management Accounting (4 credits)

A.

This
course
information
gives
on
understanding
management
on
role
accounting
of
in
organization, implementation of strategic planning

in effective budgeting, functions of budget as tool
for evaluation of performance including method of
budgeting,
target
costing,
Kaizen
costing,
and
standard costing for control of costs for production

of raw materials, direct wages and factory overhead,
variable costing and cost volume profit analysis for
8
calculation and planning of profits, relevant costs

as management tool in decision making, evaluation of
performance and analysis of segment, planning and
control
of
organization
in
measurement
of
performance, budgeting of capital goods, and quality

costs.
5.
EA 33371 Accounting Information System (2 credits)

A.

This course provides knowledge on total corporate
accounting
basic
system.
concepts
of
The
topics
system,
discussed
accounting
comprise
system,
and
methodology, basic concepts of information system,

basic
concepts
of
accounting
information
system,
forms, journals, ledger and support book, tools and

techniques of system, processing of data to internal
control information, control of system, controls and
EDP, control of inputs, control of process, control
of outputs, control of computer and communication,
etc.,
basic
system
for
accounting
concepts
decision
of
making,
information
managerial
decision
information
processing
accounting
basic
system
making,
support
information
concepts
of
organization,
information
system,
needs,
report
for
operation and decision making, hardware and software

9
technology,
communication
of
data
and
network,
database.
6.
EA 33372 Accounting Information System II (2 credits)

A.

This course discusses evolution and revolution as
growth
of
system
comprising
card,
organization,
sales
billing
System;
return,
sales
system
combination
for
Batch
receivable
receivable
manual
sale
accounting
including
computerized
manual
computerized
system;
credit
order;
information
manual
of
delivery
sales
and
accounting
System
and
accounting
accounting
purchase
credit
Online
system;
information
accounting
system;
computerized purchase accounting information system;

manual
payable
payable
accounting
information
remuneration
system;
system;
accounting
computerized
waging
information
system;
and
computerized
manual
waging
information
remuneration
manual
and
system;
accounting
production
control
system; manual cost accounting system; computerized

cost accounting information system; manual inventory
accounting system; computerized inventory accounting
information
system;
manual
fixed
asset
accounting
system; fixed asset management cycle; ledger cycle

10
and computerized financial reporting.

7.
EA 33351 Management Control System (2 credits)

A.

This course gives understanding on role and benefits
of
controller
effective
for
management
and
control
system,
management
associated
with
accounting
course
given
more
is
in
and
the
organization,
and
issues
controller.
form
of
This
discussion
because it concerns with discussion of issues.

Topics discussed concern with relationship between
accounting
and
controllership
controllership,
in
management,
the
functions
organizational
essence
of
structure
management
of
of
control
system, limits in management control, behavior in

organization and factors affecting control, central
control,
and
accountability:
budget
preparation,
strategic
management
planning,
control
for
operation.
8.
EA 23312 Advanced Financial Accounting I (2 credits)

A.

Topics discussed in this course comprise liquidation
of Firm installments, sales of installments, sales
11
of consignment, relation between central and branch

offices, merger, investment of shares.
9.
EA 33322 Advanced Financial Accounting II (4 credits)

A.

It is expected that this course can give capability
to
understand
accounting
concerning
with
relation
between parent company and subsidiary.

Topics learned comprise introduction to consolidated
financial
report,
consolidation,
corporate
techniques
and
consolidated
profits
for
cash
inventory
of
procedures
flow,
of
inter-
goods,
fixed
assets, bonds, consolidation of changes in ownership

of
interests,
indirect
ownership,
consolidation
subsidiary
and
and
of
liquidation
mutually
preference
of
Limited
owning
shares
of
Liability
Company.
10.
EA 23431 Financial Management (2 credits)

A.

This
course
describes
perspectives,
functions
and
roles of financial management in compliance with the

development
of
introduction,
then
business
discussing
organization
financial
as
markets,
12
financial institutions and interest rate. Besides,

it
also
discusses
analysis
of
financial
report,
financial planning and control, interest rate and

rate of return based on portfolio theories, values
of
money
working
time,
assessment
capital
techniques
for
of
policies,
cash
and
bonds
and
optimal
commercial
shares,
management
papers,
management of receivable (credits) and methods of

assessment, management of inventory, and short term
financing.
11.
EA 33432 Financial Management II (4 credits)

A.

This course describes capital budgeting, financial
structure, namely its effects upon risks, effects of
financial
structure
upon
capital
costs,
types
of
dividend policies and factors affecting them, long

term
debts
financing
and
business
sources,
preference
expansion
ordinary
shares,
with
share
financing,
leasing
financing,
merger,
acquisition
and
holding company, and issues resulting from financial

difficulties.
12.
EA 33381 Accountants Audit I (2 credits)

A.

13
In this course, students learn accountants audit

particularly in regard to financial audit and its
benefits. The topics discussed comprise: definition
of accountants audit, accountant profession, audit
standards, terminology of audit, code of conduct and
legal
obligations,
paper,
audit
techniques
understanding
of
process,
and
procedures
internal
control,
audit
working
of
audit,
total
audit
programs and planning, completion of audit, opinions

and report on audit, assignment and other services,
etc.
13.
EA 43382 Accountants Audit II (4 credits)

A.

This course serves as follow up of the accountants
audit I. In this course, students learn accountants
audit
(particularly:
benefits.
things
total
Topics
learning
audit
financial
discussed
and
program
comprise
evaluating
and
audit)
and
among
internal
planning,
its
other
control,
techniques
and
procedures of audit upon sale and billing cycle,

inventory
personnel
and
cycle,
warehousing
acquisition
cycle,
and
waging
payment
and
cycle,
capital acquisition and repayment cycle, completion

14
of
audit,
letter
representation
letter,
to
management,
opinions
and
client
audit
report,
assignment and other audit services, etc.

14.
EA 33401 Accounting Theory (4 credits)

A.

This course is aimed at discussing diverse financial
accounting
theories,
comprising
philosophy,
methodology and their development. The topics given

comprise among other things a concept of equity,
basic
concepts,
financial
report
and
elements,
concept of profits and measurement, acknowledgement

of
income
and
costs,
current
assets,
current
liabilities and inventory

15.
EA 23421 Taxation (4 credits)

A.

This course discusses general income tax, income tax
articles 21 and 26 for individual in particular,
income tax articles 22 and 23, income tax articles
24, 25 and 26 for body in particular, value added
tax and tax of sale for luxurious goods.
16.
EA 44401 Tax Accounting (2 credits)
15
A.

This course is aimed at giving understanding, to
students,
regarding
tax
accounting
in
accordance
with taxation regulations in Indonesia. Students can

explain
one
accounting
cycle,
particularly
guidelines for making entries and relation of tax

and
accounting
regulations.
The
topics
discussed
comprise among other things: accounting cycle and

guidelines
for
making
transaction
entries,
and
Indonesian taxation in outlines.

17.
EA 33441 Public Sector Accounting (2 credits)

A.

This
course
is
aimed
at
giving
illustration
on
concept and process of accounting applied for non

profit
organization,
particularly
government
or
state organization.
Topics discussed comprise among other things, scope
and
characteristics
of
government
accounting,
summary of financial management of the state of the

Republic
of
Indonesia
(definition
of
budget,
budgeting, accountability and conservation of state

finance), fund accounting (definition and types of
fund,
fund
accounting
cycle,
accounting
for
each
16
type of fund, fund reporting and audit).

18.
EA 23381 Management Information System (2 credits)

A.

This
course
comprises
completion
of
data,
information, need and roles, concepts of information

system, basic structure of management and marketing
information
system,
management
planning
information
and
development
system,
of
information
technology, and computer based information system,

marketing
information
finance,
human
system,
resources
manufacturing,
and
management
of
information resources.
FINANCIAL ACCOUNTING CONCENTRATION (10 credits)
19.
EA 44384 Accounting Audit Seminar (4 credits)

A.

This
course
theories,
focuses
concepts,
accounting,
both
on
and
implementation
principles
traditional
and
of
of
diverse
management
contemporary
in
association with processes of planning, control, and

decision
making
in
management.
The
topics
are
focused on discussion on cases, both national and

international.
17
20.
EA 44391 Cost Management (2 credits)

A.

This course is aimed at giving understanding, to
students,
regarding
cost
management
to
help
realizing the success in organization by means of

cost
management
for
making
better
decisions
and
corporate management by the manager. Topics given

are
introduction
strategic
to
cost
elements,
management
current
focusing
cost
on
management,
planning and decision making in management, system

of
cost
management
and
control
of
operation
and
management.
21.
EA 44441 Behavioral Accounting (4 credits)

A.

This
course
accounting,
discusses
human
relation
behavior,
and
of
system
of
efficiency
of
organization. Each content of discussion starts with

business dilemma, followed up then with its review
of diagnosis for solution. This approach is aimed at
demonstrating
practical
application
of
behavioral
accounting.
Topics discussed comprise among other things bases
18
of
behavioral
managerial
accounting,
accounting,
and
behavioral
aspects
in
behavioral
aspects
in
financial accounting and reporting.

TAX CONCENTRATION (10 credits)
19.
EA 44404 Taxation Seminar (4 credits)

A.

It is expected that students can learn and discuss
taxation cases arising in the business world, due to
the many unclear taxation regulations resulting from
relatively
faster
business
world
development
compared to the existing taxation regulations. It is

expected
taxation
that
student
regulations
the
can
hold
discussion
interpretations
of
on
which
differ between focus with taxpayer and search for

solution,
alternatives,
and
interpretations
which
can solve any existing cases. Therefore, students

will get accustomed to solve problems upon existing
taxation
issues,
and
to
anticipate
the
way-outs
thereof.
20.
EA 44403 International Taxation (2 credits)

A.

In the eve of free trade era and the enhanced cross19
country business activities in which the flow of

trade,
capital,
technology,
and
information
is
becoming faster, and dynamic, it is undeniable that

these have impacts and are closely associated with
the
taxation
provisions
at
both
national
and
international levels. Therefore, it is expected that

students can learn consequences and costs of tax to
the domestic companies which develop their business
abroad, or vice versa. Students can also calculate
the costs of tax resulting from inter-company trade
agreement
both
at
home
and
abroad
for
trade,
entrance of capital, use of information technology,

and other matters which in reality are very useful
for the interests of taxpayers.
21.
EA 44402 Tax Planning and Audit (4 credits)

A.

This
course
is
students
to
(Income
Tax),
aimed
make
PPN
at
giving
tax
planning
(Value
Added
capability
comprising
Tax),
and
to
PPh
PPnBM
(Income Tax for Luxurious Goods) to be able to carry

out efficiency and saving of tax without violating
any applicable tax law and regulations. Students can
understand the legal bases, scope, procedures, audit
techniques,
and
objectives
of
tax
audit
the
20
implementation
of
which
is
directed
more
at
the
fulfillment of tax obligations.

Students understand that tax audit is directed more
to compliance and test of material and juridical
fiscal
truth
whether
it
has
conformed
to
the
applicable provisions. It is expected that student

can clearly differentiate between tax avoidance and
tax smuggling hence preventing taxpayers from any
things
which
do
not
conform
to
the
applicable
provisions and laws.

ACCOUNTING INFORMATION SYSTEM CONCENTRATION (10 credits)
19.
EA 44412 System Analysis and Planning (4 credits)

A.

This
course
development,
discusses
modern
general
analysis
review
system,
of
system
information
system building blocks, introduction to SOLC, system

selection,
detailed
implementation,
information
system
development
design,
and
planning
system,
and
system
system
policies,
analysis,
requirements discovery, data modeling and analysis,

process
modeling,
and
feasibility
analysis
and
system proposal.
20.
EA 44413 System Application and Design (2 credits)

21
A.

The objective of teaching this course is to give the
students
the
capability
to
improve
the
existing
system, and / or to design a new system. In this

case, good phases and techniques for designing an
information
system
configuration
that
including
can
be
alternative
applied
are
taught.
Afterward, students learn the phases that must be

carried out in implementing the previously designed
system.
To be able to take this course, a student must have
passed the System Analysis and Planning course.
21.
EA 44414 Information Technology Management II (4 credits)

A.

This course serves as follow up of management of
computer
and
communication
technology
presently
existing or existing in the future, viewed from the

aspects
human
of
hardware,
resources
all
software,
serving
data,
as
network,
resources
for
or
an
organization (company). With this knowledge, it is

expected
that
developing
the
graduates
themselves
in
will
be
facing
capable
of
technology
development and information century.

22
To be able to take this course, a student must have

passed Information Technology Management I course.
FINANCIAL INSTITUTION CONCENTRATION (10 credits)
19.
EA 23401 Banks and Non Bank Financial Institutions (2

credits)
A.

This course is aimed at giving students knowledge on
micro
institutional
aspects
and
diverse
financing
institutions, both bank and non banks as solution

for financing issues and as responses to opportunity
to
get
profits.
basic
ideas
market
and
financial
of
Topics
to
financial
be
system,
globalization
innovation,
discussed
of
depository
institutions,
financing
institutions,
banking,
financial
financial
comprise
money
markets,
intermediaries,
insurance
company,
retirement
fund,
institutions in capital market, types of financial

market
and
financing
regulations
in
institutions,
Indonesia
capital
concerning
market,
and
international money markets.

20.
EA 44421 Banking Accounting (2 credits)

A.

23
Topics discussed in this course comprise among other

things introduction to understanding on bank, rupiah
accounting, and foreign currency accounting.
21.
EA 44422 Accounting of Non Bank Financial Institutions (2

credits)
22.
EARNING 44423 Audit of Financial Institutions (4 credits)

A.

This course comprises discussion and review of audit
of
financial
institutions,
particularly
banks
and
retirement fund. Discussion of topics is carried out

through
class
discussion,
group
discussion,
and
presentation of individual (independent) task.

CORPORATE FINANCE CONCENTRATION (10 credits)
*
COURSES ON BEHAVIOR WITH ACHIEVEMENT (MPB)
1.
EA 34321 Organizational Behavior (2 credits)

A.

This course provides understanding on organizational
behavior in global context, foundations and behavior
of individual, motivational decision making, bases
of group behavior, leadership, power and politics,
24
conflicts and negotiation.

2.
EA 44392 Strategic Management (2 credits)

A.

This
course
concepts
is
of
aimed
arts
at
and
giving
understanding
science
of
on
formulation,
implementation, and evaluation of cross functional

decisions in an organization so students will be
able
to
boost
employed
organization
hence
capable
in
which
of
they
achieving
are
their
objectives. Students are encouraged to be capable of

integrating
operational
and
marketing,
management,
computer
finance,
research
information
and
system
accounting,
development,
in
achieving
organizational success. The topics in this course

are
focused
on
strategic
management
as
strategic
planning or corporate planning and also on strategic

business unit, activity-based costing, and balance
score card.
3.
EA 23441 Operational Management (2 credits)
A.

This
course
operational
gives
bases
technical
of
idea
activities
in
and
a
knowledge
production
on
unit
25
hence
capable
of
analyzing
possibilities
faced
in
efficiently managing a production unit. This course also

gives illustration on what operational manager is done
and learns more on tools used to make better operational
decisions.
Topics
discussed
production
and
comprise
definition
operational
and
management,
scope
functions
of
and
decision making of operational management, prediction of

demand,
capacity
facility,
factory
equipment,
handling,
localization
building,
production
of
of
production
process,
maintenance
machinery,
production
planning,
production
machinery
layout
and
production
and
material
facilities
and
machinery purchase and replacement policies,

planning
and
control,
inventory
management,
project management, quality control, product research and

development.
4.
EA 23471 Investment Management (2 credits)

A.

This
course
financial
is
aimed
investment,
at
giving
commodity
knowledge
investment
on
and
investment in real sectors.

Financial investment comprises investment in money
market
and
Commodity
capital
(meaning
market
goods)
and
Investment
constituting
of
future
26
trading, whereas investment in real sector can be in

the form of factory building or other investment in
physical (real) form.
5.
EA 43391 Database Management (2 credits)

A.

This
course
theoretical
introduces
and
implementation
practical
of
to
students
aspects
database
in
diverse
design
and
used
in
processing
business world. The topics covered in this course

are bases such as: nature of advantages, weaknesses,
history,
components
and
functions
of
application,
and database development process. Due to the fact

that internet technology has been fast developing at
present, database design will be also introduced by
using
internet
also
understand
technology.
the
Besides,
software
used
students
in
need
database
design. Of some existing software, introduction to

the needs of database design in the lecture will use
MS Access and SQL.
6.
EK 32381 Introduction to Development Economy (2 credits)

A.

This course presents development economy, economic
27
development, economic growth, objectives of economic

development associated with conditions of each state
and supporting theories.
7.
EA 33451 Business Feasibility Study (2 credits)

A.

This course gives bases of idea and knowledge on
activities in evaluating a project investment plan
from
diverse
project
evaluation
aspects
by
using
diverse techniques and quantitative approaches. From

the results of project evaluation, a decision can be
made whether a project investment plan is feasible
process rejected
Topics
given
project
consist
evaluation,
of
definition
project
and
scope
feasibility
of
study
design, marketing aspects, technical and technology

aspects,
financial
aspects,
method,
investment
risks,
aspects,
management
and
investment
economic
assessment
and
organizational
social
aspects,
legal aspects and Environmental Impacts Analysis.

8.
EA 23461 Marketing Management (2 credits)

A.

This course is aimed at giving knowledge on role of
28
marketing in economy, strategic planning, marketing

environment, marketing information system, consumer
market, business market, segmentation, targeting and
positioning,
products,
price,
distribution,
promotion.
9.
EA 44411 Information Technology Management I (2 credits)

A.

The objective of teaching this course is to make
students
System
concentrating
understand
on
more
Accounting
widely
and
Information
deeply
the
information technology. This course contains topics

highly needed by a system analyst so he (she) is
capable
of
properly
repairing
new
Accounting
Information system. This course must be followed by

Information Technology Management II course.
In order to attend this course, a student must have
passed
such
Management
Information
courses
as
Information
System
and
Computer
Application,
System,
Accounting
Accounting
Information
System II.
10.
EA 44361 Management Audit (2 credits)

A.
29
This course gives knowledge on operational audit as

internal auditor and its benefits to the management.
The
topics
operational
discussed
audit,
comprise
some
other
definition
terms
on
concerning
comparison to financial audit, phases in audit of

some
operations
activities
functions
of
management (including frauds) up to the making of

audit report and monitoring of follow-up of audit
results.
11.
EA 44341 Accounting Seminar (2 credits)

A.

This
course
discusses
development
of
accounting
theories, research methodology and theories used in

accounting
financial
balance
information,
statement,
sheet;
and
concept
loss
and
cash
flow
of
income
profit
in
statement;
report,
working
capital, fixed asset, intangible assets, long term

obligations,
accounting
retirement,
equity,
for
income
accounting
tax,
leasing,
for
multiple
entities, present value and general purchasing power

accounting,
terms
reporting,
ethical
accounting,
trends
of
disclosure
in
responsibilities,
in
accounting.
financial
international
This
course
is
given in the form of discussions.

30
12.
EA 44382 Standards and Analysis of Financial Statement (2

credits)
A.

This course is aimed at making student to be able to
deepen
understanding
and
capability
in
conducting
effective analysis of financial statement from the

perspective
of
use
hence
capable
of
using
or
managing information acquired for business decision

making. In general, the main topic discussed in this
course is divided into three topics, namely: (1)
general review on analysis of financial statement
and understanding on accounting principles serving
as
bases
in
accounting
measurement
preparing
analysis
and
financial
that
reporting
clarifies
of
statement,
and
accounting
(2)
analyzes
used
in
financial statement, and (3) financial analysis.

13.
EA 43401 Knowledge of Capital Market (2 credits)

A.

This
course
gives
illustration
on
capital
market
activities in Indonesia and roles of their players

such as Jakarta Stock Exchange (Stocks) and Surabaya
Stock Exchange (Stocks, Bonds, LQ45 Index), issuer,
31
investor
and
other
capital
market
supporting
institutions such as securities, public accountants,

appraiser, KSEI, BAF. It also gives Share assessment
methods, viewed from either fundamental or technical
aspects
and
comparison
with
international
stocks
such as DJIA, Nasdaq, Nikkei, and Hangseng.

14.
EA 34311 International Business (2 credits)

A.

This
course
discusses
international
foreign
business,
trade
international
and
economic
and
organization,
payment
and
international
investment,
international
system
diversity
competition
trade
theories
foreign
on
investment,
international
balance,
and
financial
monetary
power
as
overseas environmental factors, economic and social

economic
power,
competitive
estimation
export
political
and
power,
distributive
and
analysis,
import
practices
legal
power,
international
and
power,
market
marketing,
procedures,
human
resources management, global operational management,

financial management.
15.
EA 32391 Cooperative Economy (2 credits)

A.

32
This
course
cooperative
discusses
economy,
cooperatives,
of
history
of
principles
establishment
types
basic
of
of
development
of
of
cooperative
cooperative,
definition
as
cooperative,
legal
entity
and
governments
role
in
development of cooperative.
*
COMMUNITY LIFE COURSES (MBB)
1.
EA 44381 Ethics of Profession (2 credits)

A.

This
course
is
aimed
at
instilling
awareness
on
importance of a setting of values that professionals

(particularly accountants) must have in maintaining
the
image
and
trust
of
users
of
such
profession
services.
2.
EK 12371 Business Laws (2 credits)

A.

This course learns introduction to laws viewed from
subject and object aspects associated with words and
presentation
in
obligations
entrepreneurs,
of
the
form
of
company,
bankruptcy
commercial
and
papers,
rights
and
arbitration
stocks
and
33
securities, insurance, intellectual property.

3.
EA 44051 Business Communication (2 credits)

A.

This
course
focuses
on
importance
of
enhancing
capability (skill) and strategies in communication,

either oral or written, to prospective accountants,
particularly in facing increasing more complex and
global
business
environment.
It
is
inadequate
to
judge the performance of an accountant only from

technical
needs
capability
technical
in
accounting,
capability
and
but
also
strategies
it
in
communication particularly in explaining /presenting

diverse accounting information / research of audit
to diverse relevant parties (users).
4.
EK 22411 Sociology and Politics (2 credits)

A.

This
course
discusses
sociology
and
political
science in its effects upon economy. The sociology

describes
discussion
institutions
economic
to
learn
behavior
and
on
definition
relation
group
between
of
social
individual
institutions
in
community, particularly in Indonesia. The political

34
science tries to bridge analysis originating from

political science and economic science on diverse
events, processes, and behavior of actors in which
mixture
of
found.
Some
Economic
political
of
Theory
and
this
of
economic
lecture
Politics
will
in
phenomena
discuss
which
is
the
economic
background and political phenomena will be studied

by
using
regard
political
such
analysis
phenomena
in
tools.
Indonesia
Diverse
will
cases
be
used
topic of discussion.
The topics discussed comprise scope of sociology and
politics,
social
social
group,
stratification,
socialization
process
communal
social
and
and
social
interaction,
institutions,
and
political
cultural
social
changes,
participation
in
democracy and development.
35

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5.

EK 12461 Introduction to Computer Application (2 credits)

Description and Topics

computer comprising data processing system, computer

particularly for accounting.

Microsofts Office (Excel).

EK 12431 Economic Mathematics (2 credits)

Description and Topics

functions in economy, application of functions in

functions, derivatives of orders of more than one

EK 13451 Business Mathematics (2 credits)

Description and Topics

partial derivatives in economy and business; maximum

their application in economy and business; matrix

simultaneous linear equation; and matrix application

EK 12191 Indonesian Language (2 credits)

Description and Topics

effective sentences, spellings, diction, themes, and

paragraphs, quotes, footnotes, and bibliography.

EK 12423 English Language (2 credits)

Description and Topics

understanding complex phrases and sentences.

EK 32371 Indonesian Economy (2 credits)

Description and Topics

economy caused the process and development of other

other things development of human resources, poverty

which can analyze the impacts of diverse changes in

EK 12311 Micro Economy (2 credits)

Description and Topics

market structure, production functions, and maximum

Macro Economy (2 credits)

Description and Topics

comprising the scope of macro economy, difference of

method of calculation and terms in national income,

fiscal policies comprising factors determining Ad;

process; Definitions on M0, M1 and M2, demand of

comparative advantages; trade obstacles; system of

payment; balance of trade; traffic of capital.

EK 22161 Statistics I (2 credits)

Description and Topics

statistics associated with types of data, method of

of frequencies, size of location, size of variance,

EK 12441 Statistics II (4 credits)

Description and Topics

approaches and common sense, issues on bibliographic

questionnaire and likert scale, analysis of data,

EK 32451 Research Method (4 credits)

Description and Topics

collection method, preparation of questionnaire, and

SPECIAL COURSES (MKB)

EA 23311 Intermediate Financial Accounting I (2 credits)

Description and Topics

accounting, and review on accounting cycle, loss and

inventory, non current assets, and investment.

EA 23312 Intermediate Financial Accounting II (4 credits)

Description and Topics

conditional obligations, and long term obligations,

acknowledgement of earnings, accounting of leasing,

effects of changes in price.

EA 23331 Cost Accounting (2 credits)

Description and Topics

accounting for control of costs and provision of

EA 23341 Management Accounting (4 credits)