Bachelor Program of Accounting: Course Descriptions

 

No Course Code Course Title Credit Prerequisite Description References
1st SEMESTER
1 1210133 Religion 3 Preparing students to become both scientists and professionals who have faith in and are devoted to God, have noble character and work ethics, as well as upholding the values of humanity and life
2 1220333 Introduction to Microeconomics 3 Introducing the definition and basic concepts of microeconomics, particularly within the units of economic activity.

Topics include the basic concepts of microeconomics, consumer behavior, producer behavior, market forms, and pricing in perfect competition, monopoly, and oligopoly markets.

·     Ari Sudarman, 1989, Teori Ekonomi Mikro, BPFE, Yogyakarta.

·     Sudono Sukirno, 1994, Pengantar Teori Ekonomi Mikro, PT Raja Grafindo Persada, Jaka

·     Suherman Rosyidi, 1989, Pengantar Teori Ekonomi, Duta Jasa Printing, Surabaya.

3 1220133 Introduction to Business 3 Introducing the definitions, classifications, roles, systems, and various environmental factors that affect business activities and the main business functions: marketing, financial, operations, and human resources managements ·    Basu Swasta dan Ibnu Sujoko W., 2000, Pengantar Bisnis Modern, Edisi Ketiga, Liberty, Yogyakarta.

·    Manullang, 1996, Pengantar Ekonomi Perusahaan, Edisi Revisi, Liberty, Yogyakarta.

·    Marti Sumarni dan John Suprihanto, 1999, Pengantar Bisnis, Edisi Kelima, Liberty, Yogyakarta.

4 1230133 Introduction to Accounting 1 3 Introducing the basic knowledge and practices of Accounting. The focus is on the importance of accounting information and financial statements as the reporting medium, as well as the systems that produce such information. This course serves as basic knowledge for other courses that require accounting as the basis of understanding. ·   Warren, Carl S., Philip E. Fess & James M. Reeve, 1999, Accounting,  Cincinnati, OH: South Western College Publishing (WFR).

 

5 1220533 Mathematics for Economics & Business 3 Discussing various basic concepts of mathematics to be used as analysis tools consisting of mathematical series, function, limit, differential, integral, and matrix. ·   Dumairy, 1991, Matematika Terapan Untuk Bisnis dan Ekonomi, Edisi Kedua, BPFE UGM, Yogyakarta.

·   H. Nabaan, 1991, Pengantar Matematika Untuk Ilmu Ekonomi dan Bisnis.

·   lpha C. Chiong, 1990, Dasar-Dasar Matematika Ekonomi, Edisi Ketiga, Erlangga.

·   J. Supranto, 1987, Matematika untuk Ekonomi dan Bisnis, FEUI, Jakarta.

6 1220733 Business English 3 Preparing students to use English confidently in business contexts and other economic-related academic areas such as accounting and management. This course focuses on grammatical structures and vocabulary to accommodate scientific writing. ·   Emmerson, P. (2002). Business Grammar Builder. London: Macmillan

·   Emmerson, P. (2011). Business Vocabulary Builder. Oxford: Macmillan Education

·   Evans, D. (2000). Business English Verbs. Harlow: Pearson Education Ltd.

·   Sloman, J. & Garratt, D. (2016). Essentials of Economics. Harlow: Pearson Education Ltd.

7 1210232 Logic 2 This course prepares students to adopt logical and scientific thinking in solving every problem they encounter. ·   FX. Muji Sutrisno dan Budi Hardiman (ed), 1992, Para Filsuf Penentu Gerak Zaman,    Cetakan 1, Penerbit Kanisius, Yogyakarta.

·   Jujun S. Suriasumantri, 1994, Filsafat Ilmu,Sebuah Pengantar Populer, Pustaka Sinar Harapan, Jakarta.

8 1210333 Natural Science 3
TOTAL SUM OF CREDITS 23
2nd SEMESTER
1 1220433 Introduction to Macroeconomics 3 1220333 This course discusses the concepts of macroeconomic solutions within a country. Topics include: definition, problems and market interactions in macroeconomics, classical & neoclassical macroeconomics, labor issues, inflation, gross national product & gross domestic product, national income and its affecting factors, economic structure, macroeconomic balance, and growth theory models. ·   Suherman Rosyidi, 2000, Pengantar Teori Ekonomi, Edisi Baru, PT Raja Grafindo Persada, Jakarta.

·   Sudono Sukirno, 1999, Pengantar Teori Ekonomi Makro, Edisi Kedua, PT Raja Grafindo Persada, Jakarta.

·   Sudono Sukirno, 2000, Makro Ekonomi Modern, Edisi Pertama, PT Raja Grafindo Persada, Jakarta.

·   M. Suparmoko, 1998, Pengantar Ekonomi Makro, Edisi Keempat, BPFE UGM, Yogyakarta

2 1220233 Introduction to Management 3 1220133 This course discusses the basic concepts and theories of management, differences in traditional and scientific managements, and the usefulness of management in social life. ·   Basu Swastha, 1996, Azas-Azas Manajemen Modern, Liberty, Yogyakarta.

·   Manullang, 1996, Dasar-Dasar Manajemen, Ghalia Indonesia, Jakata.

·   T. Hani Handoko, 1993, Manajemen, BPFE, Yogyakarta.

·   Winardi, Pengantar Ilmu Manajemen: Suatu Pendekatan Sistem, Nova, Bandung.

3 1230233 Introduction to Accounting 2 3 1230133 Continuation of the previous course. This course introduces the basic knowledge and practices of Accounting. The focus is on the importance of accounting information and financial statements as the reporting medium, as well as the systems that produce such information. Serves as basic knowledge for other courses that require accounting as the basis of understanding. ·  Warren, Carl S., Philip E. Fess & James M. Reeve, 1999, Accounting, Cincinnati, OH: South Western College Publishing (WFR)
4 1210533 Bahasa Indonesia 3 Improves students’ ability to express their thoughts and opinions using good and correct Indonesian, both in written and oral form. ·  Amran Halim, 1980, Politik Bahasa Nasional, Balai Pustaka, Jakarta.

·  Dendy Sugono, 1989, Bahasa Indonesia yang Benar, Priastu, Jakarta.

·  Imam Syafi’ie, 1990, Bahasa Indonesia Profesi, IKIP, Malang.

·  Gatot Susilo Sumowijoyo, 1985, Bahasa Indonesia Baku, Kopma IKIP, Surabaya.

·  Lukman Hakim, 1991, Seri Penyuluhan: Ejaan Dalam Bahasa Indonesia, PeD Depdikbud, Jakarta.

·  P3D, 1984, Pedoman Umum EYD, PN Balai Pustaka, Yogyakarta.

·  Sabarti Akhdiat, 1985, Kalimat Efektif, Depdikbud-UT, Jakarta

·  Sodaqoh Zainuddin, 1989, Pemakaian Bahasa Indonesia dalam Karya Tulis Ilmiah, Badan Penerbit UNEJ, Jember.

5 1220633 Economic Statistics 3 1220533 This course discusses the procedures of collecting, compiling, and presenting the data from a research, as well as problem analysis and data interpretation to draw conclusions. ·  Robert D. Mason, 1996, Teknik Statistika Untuk Bisnis dan Ekonomi, Edisi Kesembilan, Penerbit Erlangga
6 1210433 Pancasila and Civic Education 3 This course prepares students to be able to consistently realize the basic religious and cultural values, the sense of nationality and love of their homeland in mastering, applying, and developing science, technology and art responsibly. ·  Darji Darnodiharjo, 1996, Santiaji Pancasila, Suatu Tujuan Filosofi, Historis dan Yuridis Konstitusional, PT. Gramedia Pustaka Utama, Jakarta.

·  Kaelan, 1996, Pendidikan Pancasila, Paradigma, Yogyakarta.

·  Kaelan. 1999. Pendidikan Pancasila, Yuridis Kenegaraan, Edisi Reformasi Pasca Pemilu. Paradigma: Yogyakarta.

·  Laboratorium Pancasila IKIP Malang, 1991, Pendidikan Pancasila di Perguruan Tinggi, IKIP Malang.

·  Suwarno, 1993, Pancasila Budaya Bangsa Indonesia, Kanisius, Yogyakarta.

7 1210633 Elementary Socio-Cultural Science 3
8 1210732 Information Technology & Communication 2 Application of computer technology as a substitute for information system in the processing of accounting information within the context of accounting transaction processing. ·  Budi Permana, 1996, Microsoft Excel for Windows 1995, PT Elex Media Komputindo, Jakarta.

·  Dino Arman, 2000, Otomatisasi Siklus Akuntansi dengan Microsoft Excel, PT Elex Media Komputindo, Jakarta.

·  Tim Penelitian dan Pengembangan Lembaga Pendidikan Komputer Wahana Semarang, 1997, Microsoft Office 7.0 for Windows 95, Penerbit Andi, Yogyakarta.

TOTAL SUM OF CREDITS 23
3rd SEMESTER
1 1230733 Accounting Information System 3 1230233, 1210732 Discusses information concepts especially concerning information, managerial decision making, organizational structure, accounting models, and information technology. ·  Bodnar, George H. & William S. Hopwood, Accounting Information System, 1995, Sixth Editions, Diterjemahkan Oleh:  Amir Budi Yusuf, Salemba Empat, 2000.

·  Wilkimson, Joseph E., 1992, Accounting Information System, Second Edition, Wiley & Sons. Inc., Diterjemahkan oleh: Marianus Sinaga, Erlangga, 1996.

·  Zaki Baridwan, Sistem Informasi Akuntansi, Edisi ke 2, 1993.

2 1230333 Intermediate Financial Accounting 1 3 1230233 This course expands the scope of basic accounting to include the conceptual framework of financial accounting, financial statements, and current assets accounts (assets, debt and inventories). The accounting conceptual framework includes the definition, measurement and valuation, recognition, and disclosure. ·  Kieso, Donald E. dan J.J. Weygandt, 1998, Intermediate Accounting, Ninth Edition, John Weyle and Sons. Inc.: New York. (KJ)
3 1230533 Cost Accounting 3 1230233 This course teaches the concept of cost information, how to determine product cost, cost control, and the preparation of cost information relevant to management needs. ·  Maswar Patuh Pribadi, 2000, Akuntansi Biaya:  Pendekatan Tradisional dan Kontemporer

·  Mulyadi, 1993, Akuntansi Biaya, Edisi Kelima, BP STIE YKPN Yogyakarta.

·  Rayburn, L. Gayle., 1999, Cost Accounting: Using a Cost Management Approach, Sixth Edition, Irwin.  Diterjemahkan Oleh: Sugyarto, 1999, Erlangga.

4 1231833 Financial Management 1 3 1230233, 1220233 Includes topics such as the functions and objectives of finance, introduction to financial analysis tools, and working capital management planning. ·  Keown, Scott & Martin, Basic Financial Management, Seventh Edition, Prentice Hall

·  Van Horne, J.C., Fundamentals of Financial Management, Edisi 9, Terjemahan Salemba Empat.

·  Weston, J.F. & Brigham, Essentials of Managerial Finance,

·  Weston J.F. & T.E. Copeland, 1995, Managerial Finance, Eight Edition, Dreyden Press.  Diterjemahkan oleh Jaka Waksana dan Ki Brandoko, 1997, Bina Rupa Aksara, Jakarta.

5 1232232 Marketing Management 2 1220233 This course discusses the concepts, implementation models, and analysis of marketing management. ·  Philip Kotler, 2000, Marketing management, The Millennium Edition, Prentice Hall International, Inc. USA.

·  Philip Kotler, 1997, Manajemen Pemasaran: Analisis Perencanaan, Implementasi dan Kontrol, Edisi Kesembilan, PT Prenhalindo, Jakarta.

·  Joseph P. Guiltinan dan Gordon W. Paul, 1999, Manajemen Pemasaran, Strategi dan Program, Edisi Kedua, Penerbit Erlangga, Jakarta.

·  H. Indriyo Gitosudarno, 1988, Manajemen Pemasaran, Edisi Pertama, BPFE, Yogyakarta.

·  Bambang Tricahyono, 1999, Manajemen Pemasaran, Edisi Pertama, Badan Penerbit IPWI, Jakarta.

·  Basu Swasta dan Irawan, 1986, Manajemen Pemasaran Modern, Edisi Ketiga, Liberty, Yogyakarta.

·  Robald Naggoi, 1997, Marketing Dalam Era Globalisasi, Edisi Pertama, Pustaka Sinar Harapan, Jakarta.

·  Stan Rapp dan Tom Collins, 1995, Maxi Marketing, Terobosan Baru Dalam Strategi Promosi, Periklanan dan Pemasaran, Kelompok Gramedia, Jakarta.

·  Malcolm McDonald, 1995, Strategi Pemasaran, Edisi Pertama, Kelompok Gramedia, Jakarta.

6 1232832 Legal Aspects of Business 2 This course teaches about legal aspects of business and Indonesian economy based on the valid law. ·  Achmad Ichsan, Hukum Dagang

·  R. Subekti, Pokok-Pokok dari Hukum Perdata

·  Sukardono, Aspek-Aspek Hukum dan Potensi Pasar Modal di Indonesia, Ghalia Indonesia

7 1232933 Business Statistics 3 1220633 Studies the statistical analysis of business data and the statistical presentation of the information. ·  Anto Dayan, Metode Statistik

·  Pangestu Subagyo, Statistik Induktif

·  Sri Mulyono, Statistik untuk Ekonomi

·  Sudjana, Statistik Untuk Ekonomi dan Niaga, Trasito, Bandung

·  Supranto, Statistik Teori dan Aplikasi, Erlangga, Surabaya

·  Vincent Gasperz, Teknik Analisis dalam Percobaan, Trasito, Bandung

8 1232333 Management Information System 3 1210733, 1230233 This course discusses management information system, the basic concepts of resources, information technology and strategic advantages, systems approach model and systems development, knowledge of data processing, database and data communication. Teaching in-depth knowledge of information system and its components in the subsystems of marketing, manufacture, finance, etc. ·  Davis, Gordon B., 1995, Sistem Informasi Manajemen, PT. Pustaka Binaman Pressindo, Jakarta.

·  Mc Leod Jr., Raymond, 1995, Sistem Informasi Manajemen, Diterjemahkan oleh Hendra Teguh, PT. Prenhallindo, Jakarta.

TOTAL SUM OF CREDITS 22
4th SEMESTER
1 1220832 Indonesian Economy 2 1220433 This course discusses the basic concepts of economics, particularly development, economic systems, the objectives, guidelines and systems of development implementation in Indonesia, as well as the fiscal and monetary policies supporting economic implementations in Indonesia. ·  Dumairy, 1997, Perekonomian Indonesia, Edisi Kedua, Erlangga.

·  Faisal Basri, 1995, Perekonomian Indonesia Menjelang Abad XXI, Erlangga.

·  Hadi Prayitno, 1996, Ekonomi Pembangunan, Edisi Revisi, GI.

·  PC. Suroso, 1999, Perekonomian Indonesia, Edisi Kedua, PT Gramedia, Jakarta.

·  Tulus Th. Tambunan, 1997, Perekonomian Indoensia, GI.

·  ————————-, 2000, Perekonomian Indonesia, Beberapa Isu Penting, GI.

2 1230833 System Analysis and Design 3 1230733 Provides a basic framework for understanding and implementing systems development activities, system analysis process, database, design, and support systems. ·  Boynton, Andrew C., and Michael E. Shank, 1989, Foundation of Bussiness Systems: Project and Cases, The Dryden Press.

·  Whitten, Jeffrey L., Lonnie D. Bentley and Victor M. Barlow., 1998, Systems Analysis and Design Method, Fourth Edition, Richard D. Irwin, Boston.

3 1230433 Intermediate Financial Accounting 2 3 1230333 Provides understanding of financial accounting concepts and practices, forming the expertise to apply and develop the basic concepts of financial accounting, applying valuation methods and generally accepted accounting principles (GAAP) to determine the amount of an element included in a financial statement, as well as applying such expertise in accounting practices. ·  Kieso, Donald E. dan J.J. Weygandt, 1998, Intermediate Accounting, Ninth Edition, John Welye and Sons. Inc.: New York. (KJ)
4 1230633 Management Accounting 3 1230533 This course teaches the ability to utilize management accounting information that fits the encountered global business environment. ·  Hansen & Mowen, Management Accounting
5 1232532 Taxation 1 2 1230533 This course includes general definition of tax law and the applicable grounds for tax in Indonesian tax system relating to formal and material tax law. ·  Erly Suandy, 2000, Undang-Undang Pajak Tahun 2000, Edisi Pertama, Salemba Empat

·  Santoso Brotodihardjo, 1995, Pengantar Ilmu Hukum Pajak, Eresco Bandung.

·  Waluyo dan Wirawan B. Ilyas, 2000, Perpajakan Indonesia, Cetakan Kedua, Salemba Empat Jakarta.

6 1231933 Financial Management 2 3 1231833 This course discusses the scope of financial management which covers corporate planning and decision making. ·  Keown, Scott & Martin, Basic Financial Management, Seventh Edition, Prentice Hall

·  Van Horne, JC. Fundamentals of Financial Management, Edisi 9, Terjemahan Salemba Empat.

·  Weston, J.F. & Brigham, Essentials of Managerial Finance

·  Weston J.F. & T.E. Copeland, 1995, Managerial Finance, Eight Edition, Dreyden Press.  Diterjemahkan oleh Jaka Waksana dan Ki Brandoko, 1997, Bina Rupa Aksara, Jakarta.

7 1233133 Accounting and Business Research Methodology 3 1220633 Discusses the basic concepts of scientific research which include problem identification and formulation, theoretical presentation (literature review), hypotheses, variables, research design, sampling method, research instrument, and research analysis and reporting. ·  Kartini Kartono, 1990, Pengantar Metodologi Riset Sosial, Transito, Bandung.

·  Sutrisno Hadi, 1986, Metodologi Research, UGM, Yogyakarta.

·  Sutrisno dan Lincolin Arsyad, 1998, Metodologi Penelitian Untuk Ekonomi dan Bisnis, BFPE UGM, Yogyakarta.

·  Winarno Surachmad, 1990, Pengantar Penelitian Ilmiah: Dasar, Metode dan Teknik

8 1230933 Public Sector Accounting 3 1230333 Comprising the concepts and functions of accounting in the governmental field, the tasks of the government in the public sector of central and regional financial management, state-owned enterprises and other public sectors, state budget preparation system, bookkeeping practices, and state financial system. ·  Arifin Sabeni dan S. Ghozali, 1996, Akuntansi Pemerintahan, BPFE Yogyakarta.

·  Jones, Rowan & Maurice Pendlebury. Public Sector Accounting. Padstow Cornmall, Terjemahan Internasional Ltd.

·  Redaksi Sinar Grafika, 1999, Undang-Undang No. 22, 25, 28 / 1999, Sinar Grafika

·  Revrisond Baswir, 1995, Akuntansi Pemerintahan Indonesia, BPFE Yogyakarta

·  Siregar, Baldric dan Bonni Siregar, 1996, Akuntansi Pemerintahan Dengan Sistem Dana, STIE YKPN Yogyakarta.

9 1232132 Operations Management 2 1220233 Discusses the definition of operations management, the function of operation, facilities decision and utilization, management of labor, inventory and quality control. ·  Roger G. Schrorder, 1994, Manajemen Operasional, Edisi Ketiga Erlangga.

·  T. Hani Handoko, 1994, Dasar-Dasar Manajemen Produksi dan Operasi, Edisi Pertama, Yogyakarta.

·  Zulian Yamit, 1996, Manajemen Produksi dan Operasi, Edisi Pertama, Ekonisia FE-UII, Yogyakarta.

TOTAL SUM OF CREDITS 24
5th SEMESTER
1 1231033 Advanced Financial Accounting 1 3 1230433 Discusses accounting methods and procedures in business combinations, accounting methods for and reporting of investment, and the principles, techniques and procedures in the preparation of consolidated financial statements, either in parent companies or in subsidiaries. ·  Beams, Floyd A., 2000, Akuntansi Keuangan Lanjutan, Diterjemahkan oleh: Amir Abadi Yusuf, Salemba Empat Jakarta.

·  Ikatan Akuntansi Indonesia, 1999, Standar Akuntansi Keuangan

2 1231332 Accounting Auditing 1 2 1230433 Discusses the fundamentals of accounting auditing that include auditing environment, basic auditing concepts, auditing standards, financial statements auditing and audit results reporting, professional ethics, audit evidence, audit work papers, initiating auditing activities, materiality audit risks and preliminary audit strategies, and discussions on internal control structures. ·  Arens, Alvin A. and James K. Loebecke , 1999, Auditing and Integrated Approach, Fifth Edition, Prentice Hall, Inc. NJ

·  Ikatan Akuntan Indonesia , Standar Akuntansi Keuangan

·  Ikatan Akuntan Indonesia,  Standar Profesi Akuntan Publik

·  Ikatan Akuntan Indonesia, Kode Etik Akuntan

·  Mulyadi dan Kanaka Puradiredja, Auditing,  Salemba Empat, Jakarta

3 1232033 International Financial Management 3 1231933 This course discusses topics such as the determinants of the balance of payments’ exchange rate, international payment systems, purchasing power parity, derivative instruments, managing & measuring accounting, transaction and economic exposure, addressing risks with derivative instruments, international trade financing, foreign direct investment, and country risk analysis. ·  Alan C. Shapiro, 1996, Multinational Financial Management, Fifth Edition, Prentice Hall, New Jersey.

·  Maurice D. Levi, 1996, International Finance: The Markets and Financial Management of Multinational Business, Third Edition, McGraw Hill, Inc., New York.

·  Mudrajad Kuncoro, 1996, Manajemen Keuangan Internasional, Pengantar Ekonomi dan Bisnis Global, BPFE, Yogyakarta.

·  Sri Handaru dan Handoyo Prasetyo, 1998, Dasar-Dasar Manajemen Keuangan Internasional, Andy, Yogyakarta.

4 1231733 Accounting Theory 3 1230433 Discusses the process of the formation and preparation of Accounting Theory in order to develop Accounting Theory as a scientific tool. ·  Hendrikson, Eldon S., Teori Akuntansi, Airlangga.

·  Suwardjono, 1989, Seri Teori Akuntansi: Perekayasaan Akuntansi Keuangan, BPFE Yogyakarta.

·  Tuannakota, Theodorus M., 1983, Teori Akuntansi, Lembaga Penerbit FEUI Jakarta.

5
1232633
Taxation 2 3 1232532 Discusses the implementation of tax collection in Indonesia, such as Income Tax, Value Added Tax (VAT), Luxury Goods Sales Tax, Property Tax, and Stamp Duty. ·  Erly Suandy, 2000, Undang-Undang Pajak Tahun 2000, Edisi Pertama, Salemba Empat.

·  Rohmat Soemitro, 1994, Azas dan Dasar Perpajakan, PT. Eresco Bandung.

·  Santoso Brotodihardjo, 1995, Pengantar Ilmu Hukum Pajak, Eresco Bandung.

·  Waluyo dan Wirawan B. Ilyas, 2000, Perpajakan Indonesia, Cetakan Kedua, Salemba Empat Jakarta.

6 1232433 Management Control System 3 1210732, 1230633 Discusses the characteristics, functions, strategic planning, and structure of management control, as well as analysis of performance reports and reward system. ·  Anthony, Robert N, dan Govindarajan, Management Control System, Edisi 9, Richard D. Irwin, Homewood, Illinois.

·  Arief Suadi,1995, Pengendalian Manajemen, Edisi Pertama, BPFE, Yogyakarta.

·  Campbell, John B., 1989, Controllership, Erlangga, Jakarta.

·  Mulyadi dan johny Setyawan, 1999, Sistem perencanaan dan Pengedalian Manajemen; Sistem pelipatgandaan Kinerja Perusahaan. Aditya Media, Jakarta

7 1231533 Behavioral Accounting 3 1230533 Discusses the connection between accounting system, human behavior and organizational efficiency which include behavioral aspects in the accounting field such as management accounting, finance, auditing, taxation, and social accounting, ·  Siegel, Gary, and Helena Ramanauska Marconi, 1989, Behavioral Accounting, South-Western Publishing Co, Cincinnati, Ohio.
8 1231633 Accounting for Banking and Other Financial Institutions 3 1230433 This course aims at the comprehension of the results of accounting data in the form of financial statements, which are processed into financial information useful for bank managers and other interested parties in making decisions. ·  Eko Santoso, 1884, Akuntansi Perbankan, Edisi 1, Akademika Pressendo, Jakarta.

·  Mulyono, Teguh Pudjo, 1992, Aplikasi Akuntansi Manajemen Dalam Praktek Perbankan , Edisi 1, BPFE, Yogyakarta.

·  N.Lapoliwa dan Naniel S, Kuswandi, 1997, Akuntansi Perbankan Edisi 4, InsitutTaswan, 1997, Akuntansi Perbankan, UPP AMP YKPD, Yogyakarta Bankir Indonesia.

·  Taswan, 1997, Akuntansi Perbankan, UPP AMP YKPD, Yogyakarta

·  Tunggal, Amin Wijaya, 1994, Dasar-Dasar Akuntansi Bank, Rineka Cipta, Jakarta.

TOTAL SUM OF CREDITS 23
6th SEMESTER
1 1231433 Accounting Auditing 2 3 1231332 Discusses ways of implementing audit procedures and auditor procedures in completing audit works before preparing audit reports. ·  Arens, Alvin A. and James K. Loebecke , 1999, Auditing and Integrated Approach, Fifth Edition, Prentice Hall, Inc. NJ

·  Ikatan Akuntan Indonesia , Standar Akuntansi Keuangan

·  Ikatan Akuntan Indonesia,  Standar Profesi Akuntan Publik

·  Ikatan Akuntan Indonesia, Kode Etik Akuntansi

·  Mulyadi dan Kanaka Puradiredja, Auditing,  Salemba Empat, Jakarta

2 1231133 Advanced Financial Accounting 2 3 1231033 Discusses the ways to apply accounting procedures for combinations in accordance with the Statement of Financial Accounting Standard (SFAS) No. 2, to record and report share investments in accordance with SFAS No. 15, and to capably prepare consolidated financial statements in accordance with SFAS No. 4. ·  Beams, Floyd A., 2000, Akuntansi Keuangan Lanjutan, Diterjemahkan oleh: Amir Abadi Yusuf, 2000 Salemba Empat Jakarta.

·  Ikatan Akuntansi Indonesia, 1999, Standar Akuntansi Keuangan.

3 1233033 Business Feasibility Study 3 1231933, 132132 Teaches the basic understanding of company feasibility study given the importance of company feasibility study to achieve the success of industrialization projects. ·  Bambang Riyanto, 1980, Dasar-Dasar Pembelanjaan Perusahaan, Yayasan Badan Penerbit Gajah Mada, Yogyakarta.

·  Lien Karlina dkk., 1987, Pengantar Evaluasi Proyek, PT Gramedia, Jakarta.

·  Siswando Sutoyo, 1984, Studi Kelayakan Proyek, Konsep dan Teknik.

·  Suad Husnan, 1984, Studi Kelayakan Proyek, Teknik dan Penyusunan Laporan, Edisi Pertama, BPFE, Yogyakarta.

4 1233233 Capital Market Investment Theory 3 1231933 Discusses portfolio management related to investments on financial assets, the definition and objectives of investment, capital market, the concepts and theories of portfolio, risk assessment and return on security, Capital Asset Pricing Model (CAPM), Arbitrage Pricing Theory (APT), capital market efficiency, stock prices, bond prices, option prices, and portfolio performance assessments. ·  Jogiyanto H. M., 1998, Teori Portofolio dan Analisis Investasi, Edisi Pertama, BPFE Yogyakarta.

·  Jones, Charles P., 1999, Investment: Analysis and Management, Seventh Edition, John Wiley & Sons, Inc. Singapore.

·  Suad Husnan, 1998, Dasar-Dasar Teori Portofolio dan Analisis Sekuritas, Edisi Keitga, UPP AMP YKPN Yogyakarta.

5 1233333 Financial Accounting Seminar 3 1231733 Financial Accounting Seminar is where students who have taken the Accounting Theory course practice presenting their ideas on the concepts of financial accounting. ·  Belakoui, Ahmed, 1981, Accounting Theory, Harcourt Brace Javanovich Inc., New York.

·  Hendriksen, Eldon S.,1082, Accounting Theory, Richard D. Irwin, Inc., Illinois.

·  Kam, Vernon, 1986, Accounting Theory, John Wiley and Sons, New York.

6 1233433 International Accounting 3 1231733 Discusses the international dimension of accounting, the development patterns of international accounting, as well as comparisons of accounting systems and practices in various countries, transactions in foreign currency, and other international issues. This course also discusses the internal issues of multinational firms such as management control in a global environment, transfer pricing, and international taxation. ·  Choi, Frederick D. S. nad Richard Mueller, 1998, International Accounting, Diterjemahkan Oleh:  Tim Salemba Empat, Edisi Kedua, Penerbit Salemba Empat, 1998

·  Nobes, Christopher nad Robert Parker, 1995, Comparative International Accounting, Fourth Edition, Prentice Hall.

·  Radebaugh Lee H. and Sidney J. Gray, 1997,  International Acountng and Multinational Enterprises, Fourth Edition, John Wiley & Sons Inc.

7 1233533 Corporate Budgeting 3 1231933 This course aims to achieve a comprehension of the preparation of corporate budget and analysis of irregularities for financial and corporate operations planning and control. ·
8 1233633 Financial Statements Analysis and Asset Valuation 3 1231933 Discusses the methods and techniques of financial statement analysis with interpretation results that can be used in decision making for both internal and external parties. ·  Dwi Pastowo, 1995, Analisis Laporan Keuangan: Konsep dan Aplikasi., UPP AMP YKPN

·  Harahap, Sofyan Syafri, 1998, Analisa Kritis Atas Laporan Keuangan.

·  Helferth, Erich A., 1996 Teknik Analisis Laporan Keuangan, Erlangga.

·  Mamduh M. Hanafi dan Abdul Halim, 1996, Analisis Laporan Keuangan, AMP AMP YKPN.

TOTAL SUM OF CREDITS 24
7th SEMESTER
1 1232732 Business and Professional Ethics 2 1231433 This course aims to increase ethical knowledge, awareness and behavior of accountants, and to increase the ability in ethical decision making. An ethical decision-making not only involves rationality, but also emotions and intuition. To enhance ethical knowledge, the topics covered in this course include the various spectrums of thoughts in ethics, the description of business and professional ethics, ethical issues in profession, as well as the implementation and development in the practical reality of accounting and business professions. ·  IAI, Kode Etik Akuntan Indonesia (1998). Prosiding Kongres VIII IAI beserta aturan etika pada masing-masing kompartemen.

·  K. Bertens (2000). Pengantar Etika Bisnis. Yogyakarta: Penerbit Kanisius.

·  Kode Etik Asosiasi-asosiasi Akuntan (IAPI, IAMI dll.).

·  Leonard J. Brooks (2004). Business & Professional Ethics for Accountants. South-Western College Publishing.

·  Theodorus M. Tuanakotta (2007). Setengah Abad Profesi Akuntansi. Penerbit Salemba Empat.

·  Unti Ludigdo (2007). Paradoks Etika Akuntan. Pustaka Pelajar. Yogyakarta.

·  Regulations by the Ministry of Finance which govern the accounting profession (e.g. PMK 17/2008) and other relevant government regulations (e.g. BAPEPAM – Capital Market and Financial Institution Supervisory Agency).

2 1220932 Kuliah Kerja Nyata (Community Service Program) 2 Has taken 110 credits Community Service Program is an intercurricular activity in which students are placed in certain locations in a certain region. This is an integrated activity of education and community service. Students participating in this program stay in appointed sites and engage in cooperative activities for 14 days designed to assist the local communities in solving their development and social issues. ·
3 1221036 Undergraduate Thesis 6 1233133, 1233333, 1233833 In this program students prepare written scientific works based on the results of their researches (scientific experiments or observations) which must be carried out based on literature review and previous researches related to the science of accounting. ·
TOTAL SUM OF CREDITS 10