1ECAU609107Accounting and Business Case Analysis Method3Accounting Undergraduate International ProgramThe course contributes to the achievement of Bachelor of Economics in Accounting learning goals by enabling students to be critical thinkers and to have good written communication and professional skills
2ECAU607202Accounting Information System3Accounting Undergraduate International ProgramThis subject provides students with an understanding of various business cycle in a company, system documentation techniques to document those cycles, documents and information flow within each cycle and internal control required in each cycle. Students will be required to attend a computer laboratory class to learn system documentations techniques and basic database design.
3ECAU601203Advanced Financial Accounting3Accounting Undergraduate International ProgramThis course discusses accounting treatment (recognition, measurement, presentation and disclosure) in the financial statements for long-term liabilities, equity, compound financial instruments, investment, revenues, accounting for income tax, and lease based on Indonesia financial accounting standards (PSAK) and the IFRS. This course also discusses the preparation of a cash flow statement, the accounting treatment for errors and changes in accounting, the accounting treatment of events after the reporting period and the application of financial accounting standards for entities without public accountability (SAK ETAP).
4ECAU604104 Auditing and Assurance 13Accounting Undergraduate International ProgramThis course is a part of Auditing and Assurance Services class which consists of Auditing and Assurance-Introduction and Auditing and Assurance-Intermediate. This course is designed to provide an introduction to auditing and assurance services.
5ACAU604105Auditing and Assurance 23Accounting Undergraduate International ProgramThis course aims to provide understanding of risk-based approach to the audit of financial statements, and also auditors’ report. Based on the understanding of risk and internal control, students are expected to learn how to design the appropriate and relevant audit strategy, and audit procedures.
6ECU609109Business Analytics3Accounting Undergraduate International ProgramUpon completion of the subject, student will be able to apply basic quantitative techniques, using appropriate software tools, to solve a variety of business problems (technical competence in information technology) (a) Describe the use of business analytics to support decision making process; (b) Apply techniques for data analytics (descriptive analytics, predictive analytics, prescriptive analytics)
7ECAU609109Business Analysis and Valuation (Reg)3Accounting Undergraduate ProgramThis course introduces the valuation techniques used by analysts - in corporate finance, equity research, fund management, and strategy consulting - in order to value stocks and firms. It shows how the value of a stock or a firm in an efficient market reflect expectuations of future performance. This course introduces a framework for business analysis and valuation using publicly available information.
8ECAU6011306Corporate Governance and Risk Management3Accounting Undergraduate International ProgramThis subject provides students an understanding about the theory, definition, the importance, the principles, structure and implementation of corporate governance, as well as an overview to practice and issues of corporate governance in Indonesia. In addition, the subject introduces the risk management framework, the roles of the boards in overseeing and assuring sound internal control and risk management system, and the role internal and external auditors in promoting good corporate governance.
9ECAU 602101Cost Accounting3Accounting Undergraduate International ProgramThis course is aimed for providing techniques to support management decision making, especially in product costing. Discussion in this course includes cost terminology, flow of inventoriable costs and period costs, calculating cost of goods manufactured and cost of goods sols, cost accumulation systems, cost allocation methods, andinventory management.
10ECAU 607208Digital Business and Intelligence2Accounting Undergraduate International ProgramThe course enabling students to apply technical competence in accounting related field. It also contributes in enabling students to have good oral communication skill and to possess some traits of professional skills.
11Financial Accounting 1Accounting Undergraduate International Program
12ECAU601401Financial Accounting Theory3Accounting Undergraduate International ProgramThis course is conducted by considering the different financial accounting theories which are often developed to perform various functions: (1) to describe accounting practice; and (2) to prescribe particular accounting practices
13ECAU601104Introduction to Accounting3Accounting Undergraduate International ProgramThe learning outcome is to apply accounting principles to transactions and events. In order to achieve that learning outcome, students must be able to journalize transaction, and prepare the financial statements for services and merchandise company.
14ECAU609119Investment and Capital Market3Accounting Undergraduate International ProgramThe subject enables students tounderstandthe unique nature of financial institutionsand their role in the financial system; and discuss basic investment analysis forseveral types of investment products available in the capital market.
15ECAU 606101Public Sector Accounting3Accounting Undergraduate International ProgramThis course aims to provide students with an understanding of the distinctive characteristics of a public sector organization included concepts, principles and applicable accounting techniques. This subject also covers performance measurement that becomes important aspect in public sector organizations as well as preliminary discussion of government accounting concepts.
16Strategy and Management for Organizational PerformanceAccounting Undergraduate International Program
17ECAU603106Taxation 23Accounting Undergraduate International ProgramThis course discusses the taxation general provisions and procedures, regulation of tax court, basic concepts of tax management and international taxation, ethical issues in taxation, as well as regulation of local taxes and retributions.