Curriculum

UNDERGRADUATE ACCOUNTING PROGRAM CURRICULUM 2017

Department of Accounting, Faculty of Economics and Business Universitas Diponegoro curriculum was carefully designed to prepare our graduates to excel in accounting to face the world of business. It prepares students for careers in corporate accounting, auditing, governmental accountant, non profit organization, management consulting, and taxation. The curriculum was also aligned with required competencies of International Education Standards (IES) that was prepared by International Accounting Education Standard Board (IAESB). Since our curriculum  was prepared among academicians, practitioners and other stakeholders, it offers optimum fit of accounting, business and general education.

On going curriculum evaluation is also conducted regularly to improve the quality of our program. Latest curriculum update was made on 2017 and offfers students with added specialized competencies on terms of concentration (financial accounting, auditing, accounting information systems, management accounting and public sector accounting). Students have to fulfill 147 credits in order to earn Bachelor of Accounting in which students can take less than 24 credits.

UNDERGRADUATE ACCOUNTING PROGRAM

CURRICULUM 2017

No

Codes Course Names CREDITS SMT Prerequisites**

Semi Prerequisites**

1 EAK21310 Introduction to Accounting 1 3 1
2 EMJ21300 Introduction to Management 3 1
3 ESP21301 Introduction to Micro Economics 3 1
4 EAK21311 Mathematics for Business 3 1
5 EMJ21400 Introduction to Business 3 1
6 UNW21211 English 2 1
7 UNW21208 Citizenship 2 1
8 UNW21201 Religion (Islam)* 2 1
9 UNW21202 Religion (Catholic)* 2 1
10 UNW21203 Religion (Christian)* 2 1
11 UNW21204 Religion (Hinduism)* 2 1
12 UNW21205 Religion (Budhism)* 2 1
No Code Course Names CREDITS SMT Prerequisites** Semi Prerequisites**
1 EAK21320 Introduction to Accounting II 3 2 Introduction to Accounting 1
2 EAK21321 Company & Business Law 3 2
3 EAK21322 Taxation I 3 2
4 EAK21323 Business Statistics 3 2
5 EMJ21405 Business Communication 3 2 Introduction to management
6 UNW21209 Bahasa Indonesia 2 2
7 UNW21210 Sports 1 2
8 ESP21304 Introduction to Macro Economics 3 2
No Code Course Names CREDITS SMT Prerequisites** Semi Prerequisites**
1 EAK21330 Intermediate Accounting I 3 3 Introduction to Accounting I Introduction to Accounting II
2 EAK21331 Cost Accounting 3 3 Introduction to Accounting II
3 EAK21332 International Business 3 3 Introduction to Management, Company and Business Law
4 EAK21334 Management Information Systems 3 3
5 EAK21333 Taxation II 3 3 Taxation I
6 EMJ21301 Financial Management I 3 3 Introduction to Management
7 UNW21207 State Ideology 2 3
8 UNW21212 Entrepreneurship 2 3 Introduction to Management, Introduction to Business
No Code Course Names CREDITS SMT Prerequisites** Semi Prerequisites**
1 EAK21340 Intermediate Accounting II 3 4 Intermediate Accounting I
2 EAK21341 Auditing I 3 4 Intermediate Accounting I
3 EAK21345 Accounting Information Systems 3 4 Introduction to Accounting 1, Management Information System
4 EAK21342 Corporate Governance & Business Ethics 3 4 Company & Business Law
5 EAK21343 Public Sector Accounting 3 4 Introduction to Accounting II
6 EAK21346 Management Accounting 3 4 Cost Accounting
7 EAK21344 Tax Accounting 2 4 Taxation II
8 EAK21347 Cost Accounting Practicum 2 4 Cost Accounting
No Code Course Names CREDITS SMT Prerequisites** Semi Prerequisites**
1 EAK21350 Advanced Accounting I 3 5 Intermediate Accounting II
2 EAK21351 Financial Accounting Practicum 2 5 Intermediate Accounting II
3 EAK21352 Management Control System 3 5 Management Accounting
4 EAK21353 Auditing II 3 5 Auditing I
5 EAK21354 Governmental Accounting 3 5 Public Sector Accounting
6 EAK21355 Accounting Research Methodology 3 5 Min 80 credits
7 EAK21356 Capital and Money Market 3 5 Financial Management I
8 ESP21339 Indonesian Economy 3 5 Introduction to Micro Economics, Introduction to Macro Economics
No Code Course Names CREDITS SMT Prerequisites** Semi Prerequisites**
1 EAK21360 Accounting Theory 3 6 Intermediate Accounting I Intermediate Accounting II
2 EAK21361 Auditing Practicum 2 6 Auditing II
3 EAK21362 Internal Audit 3 6 Auditing I
4 EAK21363 Shariah Accounting 3 6 Intermediate Accounting I
Elective Courses 3 6
Elective Courses 3 6
5 EMJ21304 Organizational Behavior 3 6 Introduction to Management
No Code Course Names CREDITS SMT Prerequisites** Semi Prerequisites**
1 EAK21370 Accounting Seminar 3 7 Accounting Theory, Management Accounting, Auditing II
2 EMJ21313 Strategic Management 3 7 Financial Management I Management Accounting
Elective Coursesc 3 7
3 UNW21213 Internship/Community Work 3 7 Min 110 credits
No Code Course Names CREDITS SMT Prerequisites** Semi Prerequisites**
1 EAK21380 Thesis 6 8 Accounting Research Methodology and min 115 credits
ELECTIVE COURSES BASED ON CONCENTRATION***
Financial Accounting
No Code Course Names CREDITS SMT Prerequisites** Semi Prerequisites**
1 EAK21460 Risk Management 3 6 Financial Management I Intermediate Accounting I
2 EAK21461 Advanced Accounting II 3 6 Advanced Accounting I
3 EAK21470 Principles of  Asset & Business Valuation 3 7 Intermediate Accounting II, Financial Management I
Auditing
No Code Course Names CREDITS SMT Prerequisites** Semi Prerequisites**
1 EAK21462 Introduction to Forensic Accounting 3 6 Auditing I Intermediate Accounting I
2 EAK21463 Financial Statement Analysis 3 6 Intermediate Accounting I, Financial Management I
3 EAK21471 Information System Audit 3 7 Auditing II Accounting Information System
Accounting Information System
No Code Course Names CREDITS SMT Prerequisites** Semi Prerequisites**
1 EAK21464 System Analysis & Design 3 6 Accounting Information System
2 EAK21465 Enterprise Resource Planning (ERP) 3 6 Accounting Information System
3 EAK21472 Business Information System Practicum 3 7 System Analysys & Design
Management Accounting
No Code Course Names CREDITS SMT Prerequisites** Semi Prerequisites**
1 EAK21466 Strategic Management Accounting 3 6 Management Control System
2 EAK21460 Risk Management 3 6 Financial Management I Intermediate Accounting I
3 EAK21473 Tax Planning 3 7 Taxation II
Public Sector Accounting
No Code Course Names CREDITS SMT Prerequisites** Semi Prerequisites**
1 EAK21467 Public Sector Financial Management 3 6 Public Sector Accounting Financial Management I
2 EAK21468 Public Sector Auditing 3 6 Public Sector Accounting Auditing I
3 EAK21474 Assets Valuation For Public Sector 3 7 Public Sector Accounting Intermediate Accounting II, Financial Management I

Notes: *) Students should choose one religion course

**) Courses that have prerequisites indicate that students have to pass the prerequisite courses, while semi prerequisites mean that students should have already taken (or are taking) the courses.

***) Elective course means the courses offered in the selected concentration (e.g. financial accounting, auditing, accounting information systems, management accounting, public sector accounting