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 | Taxation Practicum | 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