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Bachelor's Degree in Accounting Curriculum for 2024

No. Course Code Course Credit Hours Prerequisite Course
Semester I
1 IBIK241201 ISLAMIC EDUCATION 2 ---
  IBIK241202 CATHOLIC EDUCATION 2 ---
  IBIK241203 PROTESTANT EDUCATION 2 ---
  IBIK241205 HINDU EDUCATION 2 ---
  IBIK241204 BUDDHIST EDUCATION 2 ---
  IBIK241206 CONFUCIANISM EDUCATION 2 ---
2 AKTW241301 ENGLISH 3 ---
  AKTW241001 ENGLISH LABORATORY 0 ---
3 IBIK241207 Pancasila 2 ---
4 AKTW241302 INTRODUCTION TO ECONOMICS 3 ---
5 AKTW241303 BUSINESS MATHEMATICS 3 ---
6 AKTW241404 INTRODUCTION TO ACCOUNTING 4 ---
  AKTW241004 INTRODUCTION TO ACCOUNTING LABORATORY 0 ---
7 AKTW241205 LEGAL ASPECTS IN BUSINESS 2 --
    Total Credit Hours 19  
Semester II
1 IBIK241310 CHARACTER EDUCATION 3 ---
2 AKTW241306 INTERMEDIATE FINANCIAL ACCOUNTING I 3 INTRODUCTION TO ACCOUNTING
  AKTW241006 INTERMEDIATE FINANCIAL ACCOUNTING I LABORATORY 0 INTRODUCTION TO ACCOUNTING
3 IBIK241308 INDONESIAN 3 ---
4 AKTW241307 STATISTICS 3 BUSINESS MATHEMATICS
  AKTW241007 STATISTICS LABORATORY 0 BUSINESS MATHEMATICS
5 AKTW241308 INTRODUCTION TO MANAGEMENT AND BUSINESS 3 ---
6 AKTW241309 ACCOUNTING COMPUTER 3 INTRODUCTION TO ACCOUNTING
  AKTW241009 ACCOUNTING COMPUTER LABORATORY 0 INTRODUCTION TO ACCOUNTING
7 IBIK241209 CITIZENSHIP 2 ---
    Total Credit Hours 20  
Semester III
1 AKTW242301 INTERMEDIATE FINANCIAL ACCOUNTING II 3 INTERMEDIATE FINANCIAL ACCOUNTING I
  AKTW242001 INTERMEDIATE FINANCIAL ACCOUNTING II LABORATORY 0 INTERMEDIATE FINANCIAL ACCOUNTING I
2 AKTW242302 TAXATION 3 ---
  AKTW242002 TAXATION LABORATORY 0 ---
3 AKTW242303 COST ACCOUNTING 3 INTRODUCTION TO ACCOUNTING
  AKTW242003 COST ACCOUNTING LABORATORY 0 INTRODUCTION TO ACCOUNTING
4 AKTW242304 FINANCIAL MANAGEMENT 3 ---
5 AKTW242305 PUBLIC SECTOR ACCOUNTING 3 INTRODUCTION TO ACCOUNTING
6 AKTW242306 CORPORATE GOVERNANCE 3 ---
7 AKTW242307 ACCOUNTING INFORMATION SYSTEM 3 INTRODUCTION TO ACCOUNTING
    Total Credit Hours 21  
Semester IV
1 AKTW242308 ADVANCED FINANCIAL ACCOUNTING I 3 INTERMEDIATE FINANCIAL ACCOUNTING II
2 AKTW242309 AUDIT I 3 ACCOUNTING INFORMATION SYSTEM
3 AKTW242310 ANALYSIS OF FINANCIAL STATEMENTS 3 INTERMEDIATE FINANCIAL ACCOUNTING II
4 AKTW242311 INVESTMENT MANAGEMENT 3 FINANCIAL MANAGEMENT
  AKTW242011 INVESTMENT MANAGEMENT LABORATORY 0 FINANCIAL MANAGEMENT
5 AKTW242312 TAXATION ACCOUNTING 3 TAXATION
6 AKTW242313 ACCOUNTING THEORY 3 INTERMEDIATE FINANCIAL ACCOUNTING II
7 AKTW242314 MANAGEMENT ACCOUNTING 3 COST ACCOUNTING
    Total Credit Hours 21  
Semester V
1 AKTW243301 ADVANCED FINANCIAL ACCOUNTING II 3 ADVANCED FINANCIAL ACCOUNTING I
2 FBSW243301 RESEARCH METHODOLOGY 3 STATISTICS
  FBSW243001 RESEARCH METHODOLOGY LABORATORY 0 STATISTICS
3 AKTW243302 AUDIT II 3 AUDIT I
  AKTW243002 AUDIT II LABORATORY 0 AUDIT I
For students who choose not to participate in the MBKM program - Inter-Program Student Exchange at IBI Kesatuan.
4 AKTW243303 TAX MANAGEMENT 3 TAXATION
5 AKTW243304 GOVERNMENT FINANCIAL AUDIT 3 AUDIT I
6 AKTW243305 STRATEGIC MANAGEMENT 3 INTRODUCTION TO MANAGEMENT AND BUSINESS
7 AKTW243306 GOVERNMENT ACCOUNTING 3 PUBLIC SECTOR ACCOUNTING
For students who choose to participate in the MBKM program - Inter-Program Student Exchange at IBI Kesatuan
4 Xxxxxxxxxxxx Course from Another Study Program 1 3 ---
5 Xxxxxxxxxxxx Course from Another Study Program 2 3 ---
6 Xxxxxxxxxxxx Course from Another Study Program 3 3 ---
7 Xxxxxxxxxxxx Course from Another Study Program 4 3 ---
    Total Credit Hours 21  
Semester VI
For students who choose not to participate in the MBKM program
1 AKTW243307 INFORMATION SYSTEM AUDIT 3 AUDIT I
  AKTW243007 INFORMATION SYSTEM AUDIT LABORATORY 0 AUDIT I
3 AKTW243308 Data Analytics 3 STATISTICS
4 AKTW243309 Database Management System 3 STATISTICS
5 AKTW243310 MANAGEMENT CONTROL SYSTEM 3 MANAGEMENT ACCOUNTING
6 AKTW243311 Sustainability Accounting 3 INTERMEDIATE FINANCIAL ACCOUNTING II
7 AKTW243312 BUSINESS AND PROFESSIONAL ETHICS 3 ---
8 AKTW243213 BUSINESS COMMUNICATION 2 ---
    Total Credit Hours 20  
For students who choose to participate in the MBKM program – Internship, the credits will be converted to the following courses:
1 AKTW243213 BUSINESS COMMUNICATION 2 ---
  Hard skills
2 KMAKTM243306 Identifying and formulating issues in the field of accounting 3 ---
3 KMAKTM243305 Addressing and resolving technical problems in the field of accounting 3 ---
4 KMAKTM243404 Design-oriented synthesis skills 4 ---
  Soft skills
5 KMAKTM243211 TEAM BUILDING AND COLLABORATION 2 ---
6 KMAKTM243214 WORK ETHIC/DILIGENCE 2 ---
7 KMAKTM243213 LEADERSHIP 2 ---
8 KMAKTM243215 CREATIVITY 2 ---
    Total Credit Hours 20  
For students who choose to participate in the MBKM program – Teaching Assistance, the credits will be converted to the following courses
Hard skills
1 KMAKTM243408 MASTERY OF THE MATERIAL PRESENTED 4 ---
2 KMAKTM243309 MATERIAL DELIVERY TECHNIQUE 3 ---
3 KMAKTM243301 LEARNING EVALUATION 3 ---
  Soft skills
4 KMAKTM243212 COMMUNICATION ABILITY 2 ---
5 KMAKTM243211 TEAM BUILDING AND COLLABORATION 2 ---
6 KMAKTM243214 WORK ETHIC/DILIGENCE 2 ---
7 KMAKTM243215 CREATIVITY 2 ---
8 KMAKTM243210 INNOVATION 2 ---
    Total Credit Hours 20  
For students who choose to participate in the MBKM program – Entrepreneurship Activities, the credits will be converted to the following courses:
1 AKTW243213 BUSINESS COMMUNICATION 2 ---
  Hard skills
2 KMAKTM243307 Formulating business strategies for the company 3 ---
3 KMAKTM243402 ABILITY TO EXECUTE BUSINESS STRATEGY 4 ---
4 KMAKTM243303 FINANCIAL MANAGEMENT CAPABILITY 3 ---
  Soft skills
5 KMAKTM243211 TEAM BUILDING AND COLLABORATION 2 ---
6 KMAKTM243213 LEADERSHIP 2 ---
7 KMAKTM243215 CREATIVITY 2 ---
8 KMAKTM243210 INNOVATION 2 ---
    Total Credit Hours 20  
Semester VII
1 FBSW244301 THESIS PROPOSAL SEMINAR 3 Research Methodology, Completed at least 120 credits.
  Elective courses in the audit specialization
2 AKTP244301 Forensic Accounting and Fraud Investigation 3 ---
3 AKTP244302 INTERNAL AUDIT 3 ---
  Elective courses in the Financial Accounting specialization
2 AKTP244303 Banking Accounting 3 ---
3 AKTP244304 SHARIAH ACCOUNTING/ISLAMIC 3 ---
  AKTP244004 SHARIAH/ ISLAMIC ACCOUNTING LABORATORY 0 ---
  Elective courses in the Information Systems specialization
2 AKTP244305 Decision Support System 3 ---
3 AKTP244306 Enterprise Resource Planning (ERP) 3 ---
  For students who choose not to participate in the MBKM program - Inter-Program Student Exchange at IBI Kesatuan.
4 AKTW244301 Business Intelligence 3 ---
5 AKTW244302 RISK MANAGEMENT 3 INTRODUCTION TO MANAGEMENT AND BUSINESS
6 AKTW244203 BUSINESS MANAGEMENT AND ENTREPRENEURSHIP 2 INTRODUCTION TO MANAGEMENT AND BUSINESS
  For students who choose to participate in the MBKM program - Inter-Program Student Exchange at IBI Kesatuan
4 Xxxxxxxxxxxx Course from Another Study Program 1 3 ---
5 xxxxxxxxxxxx Course from Another Study Program 2 3 ---
6 xxxxxxxxxxxx Course from Another Study Program 3 2 ---
    Total Credit Hours 17  
Semester VIII
1 FBSW244602 THESIS 6 THESIS PROPOSAL SEMINAR
    Total Credit Hours 6  
    Grand Total Credit Hours 145  

Accounting Bachelor's Degree Curriculum for 2021

No. Course Code Course Credit Hours Prerequisite Course
SEMESTER I
1 FBAA1E3 ISLAMIC EDUCATION 3 --
  FBAA1F3 CATHOLIC EDUCATION 3 --
  FBAA1G3 PROTESTANT EDUCATION 3 --
  FBAA1H3 HINDU EDUCATION 3 --
  FBAA1I3 BUDDHIST EDUCATION 3 --
  FBAA1J3 CONFUCIANISM EDUCATION 3 --
2 FBAA1D3 PANCASILA AND CITIZENSHIP 3 --
3 AKTA1P3 ENGLISH 3 --
  AKTA1Q0 ENGLISH LABORATORY 0 --
4 AKTA1D3 INTRODUCTION TO ECONOMICS 3 --
5 AKTA1C3 BUSINESS MATHEMATICS 3 --
6 AKTA1M4 INTRODUCTION TO ACCOUNTING 4 --
  AKTA1N0 INTRODUCTION TO ACCOUNTING LABORATORY 0 --
7 AKTA1O3 LEGAL ASPECTS IN BUSINESS 2 --
    Total Credit Hours 20  
SEMESTER II
1 AKTA1K2 CHARACTER EDUCATION 3 --
2 AKTA1R3 INTERMEDIATE FINANCIAL ACCOUNTING I 3 INTRODUCTION TO ACCOUNTING
  AKTA1S0 INTERMEDIATE FINANCIAL ACCOUNTING I LABORATORY 0 INTRODUCTION TO ACCOUNTING
3 FBAA1A3 INDONESIAN 3 --
4 AKTA1I3 STATISTICS 3 BUSINESS MATHEMATICS
  AKTA1J0 STATISTICS LABORATORY 0 BUSINESS MATHEMATICS
5 AKTA1L3 INTRODUCTION TO MANAGEMENT AND BUSINESS 3 --
6 AKTA3D3 ACCOUNTING COMPUTER 3 INTRODUCTION TO ACCOUNTING
  AKTA3E0 ACCOUNTING COMPUTER LABORATORY 0 --
    Total Credit Hours 18  
SEMESTER III
1 AKTA2U3 INTERMEDIATE FINANCIAL ACCOUNTING II 3 INTERMEDIATE FINANCIAL ACCOUNTING I
  AKTA2U0 INTERMEDIATE FINANCIAL ACCOUNTING II LABORATORY 0 INTERMEDIATE FINANCIAL ACCOUNTING I
2 AKTA2E3 TAXATION 3 --
  AKTA2F0 TAXATION LABORATORY 0 --
3 AKTA2A3 COST ACCOUNTING 3 INTRODUCTION TO ACCOUNTING
  AKTA2B0 COST ACCOUNTING LABORATORY 0 INTRODUCTION TO ACCOUNTING
4 AKTA2N3 ANALYSIS OF FINANCIAL STATEMENTS 3 INTRODUCTION TO ACCOUNTING
5 AKTA3C3 PUBLIC SECTOR ACCOUNTING 3 INTRODUCTION TO ACCOUNTING
6 AKTA3G3 CORPORATE GOVERNANCE 3 --
7 AKTA2I3 ACCOUNTING INFORMATION SYSTEM 3 INTRODUCTION TO ACCOUNTING
    Total Credit Hours 21  
SEMESTER IV
1 AKTA3A3 ADVANCED FINANCIAL ACCOUNTING I 3 INTERMEDIATE FINANCIAL ACCOUNTING II
2 AKTA3K3 Audit I 3 ACCOUNTING INFORMATION SYSTEM
3 AKTA4C3 ACCOUNTING THEORY 3 INTERMEDIATE FINANCIAL ACCOUNTING II
4 AKTA3N3 MANAGEMENT CONTROL SYSTEM 3 --
5 AKTA2M3 MANAGEMENT ACCOUNTING 3 COST ACCOUNTING
6 AKTA3B3 TAXATION ACCOUNTING 3 TAXATION
7 AKAA4D3 Internal Audit 3 ACCOUNTING INFORMATION SYSTEM
    Total Credit Hours 21  
SEMESTER V
1 AKTA3I3 ADVANCED FINANCIAL ACCOUNTING II 3 ADVANCED FINANCIAL ACCOUNTING I
2 FBAA3A3 RESEARCH METHODOLOGY 3 STATISTICS
3 AKAA4A3 GOVERNMENT FINANCIAL AUDIT 3 Audit I
4 AKTA4A3 Audit II 3 Audit I
  AKTA4B0 AUDIT LABORATORY II 0 --
  For students who choose not to participate in the Merdeka Belajar program
5 AKTA3H3 INTERNATIONAL FINANCIAL ACCOUNTING* 3 INTERMEDIATE FINANCIAL ACCOUNTING II
6 AKTA3J3 BANKING ACCOUNTING* 3 INTERMEDIATE FINANCIAL ACCOUNTING II
7 AKBA4A3 GOVERNMENT ACCOUNTING* 3 PUBLIC SECTOR ACCOUNTING
    Total Credit Hours 21  
  For students who choose to participate in the Merdeka Belajar program (Learning outside their study program at IBI Kesatuan)
5. ------- Course from Another Study Program 1 3  
6. ------- Course from Another Study Program 2 3  
7. ------- Course from Another Study Program 3 3  
    Total Credit Hours 21  
SEMESTER VI
  For students who choose not to participate in the Merdeka Belajar program
1. AKAA4B3 INFORMATION SYSTEM AUDIT 3 Audit I
  AKAA4C0 INFORMATION SYSTEMS AUDIT LABORATORY 0 --
2. AKTB3A3 Data Analytics 3 ACCOUNTING INFORMATION SYSTEM
3. AKTB3B3 Database Management System 3 ACCOUNTING INFORMATION SYSTEM
4. AKTB3C3 Decision Support System 3 ACCOUNTING INFORMATION SYSTEM
5. AKBA4D3 Sustainability Reporting, And Assurance 3 INTERMEDIATE FINANCIAL ACCOUNTING II
6. AKTA3L3 BUSINESS AND PROFESSIONAL ETHICS 3 --
7. AKTA2P2 BUSINESS COMMUNICATION 2 --
    Total Credit Hours 20  
  For students who choose to participate in the Merdeka Belajar program - Internship.
1 AKTA2P2 BUSINESS COMMUNICATION 2  
  HARDSKILL
2 AKAB3A3 Identifying and formulating issues in the field of accounting 3  
3 AKAB3B3 Addressing and resolving technical problems in the field of accounting 3  
4 AKAB3C4 Design-oriented synthesis skills 4  
  SOFTSKILL
5 AKAB3D2 TEAM BUILDING AND COLLABORATION 2  
6 AKAB3E2 WORK ETHIC/DILIGENCE 2  
7 AKAB3F2 LEADERSHIP 2  
8 AKAB3G2 CREATIVITY 2  
    Total Credit Hours 20  
  For students who choose to participate in the Merdeka Belajar program – Teaching Assistance
  HARDSKILL
1 AKBB3A4 MASTERY OF THE MATERIAL PRESENTED 4  
2 AKBB3B3 MATERIAL DELIVERY TECHNIQUE 3  
3 AKBB3C3 LEARNING EVALUATION 3  
  SOFTSKILL
4 AKBB3D2 COMMUNICATION ABILITY 2  
5 AKBB3E2 TEAM BUILDING AND COLLABORATION 2  
6 AKBB3F2 WORK ETHIC/DILIGENCE 2  
7 AKBB3G2 CREATIVITY 2  
8 AKBB3H2 INNOVATION 2  
    Total Credit Hours 20  
  For students who choose to participate in the Merdeka Belajar program – Entrepreneurship
1 AKTA2P2 BUSINESS COMMUNICATION 2  
  HARDSKILL
2 AKCB3A3 Formulating business strategies for the company 3  
3 AKCB3B4 ABILITY TO EXECUTE BUSINESS STRATEGY 4  
4 AKCB3C3 FINANCIAL MANAGEMENT CAPABILITY 3  
  SOFTSKILL
5 AKCB3D2 TEAM BUILDING AND COLLABORATION 2  
6 AKCB3E2 LEADERSHIP 2  
7 AKCB3F2 CREATIVITY 2  
8 AKCB3G2 INNOVATION 2  
    Total Credit Hours 20  
SEMESTER VII
1 FBAA4A3 THESIS PROPOSAL SEMINAR 3 Research Methodology, Completed at least 120 credits.
2 AKBA4B3 SHARIAH ACCOUNTING/ISLAMIC ACCOUNTING 3 INTERMEDIATE FINANCIAL ACCOUNTING II
  AKBA4C0 SHARIA ACCOUNTING LABORATORY 0 INTERMEDIATE FINANCIAL ACCOUNTING II
  For students who choose not to participate in the Merdeka Belajar program
3 AKTA2Q3 INVESTMENT MANAGEMENT * 3 ANALYSIS OF FINANCIAL STATEMENTS
    INVESTMENT MANAGEMENT LABORATORY* 0 ANALYSIS OF FINANCIAL STATEMENTS
4 AKTA2J3 MANAGEMENT INFORMATION SYSTEM* 3 --
5 AKTA3M3 STRATEGIC MANAGEMENT* 3 INTRODUCTION TO MANAGEMENT AND BUSINESS
6 AKTA2T2 BUSINESS MANAGEMENT AND ENTREPRENEURSHIP* 2 INTRODUCTION TO MANAGEMENT AND BUSINESS
    Total Credit Hours 17  
  For students who choose to participate in the Merdeka Belajar program (Learning outside their study program at IBI Kesatuan)
3 ------- Course from Another Study Program 1 3 --
4 ------- Course from Another Study Program 2 3 --
5 ------- Course from Another Study Program 3 3 --
6 ------- Course from Another Study Program 4 2/3 --
    Total Credit Hours 17/18  
SEMESTER VIII
1 FBAA4C6 THESIS 6 Has completed courses totaling 139 credit hours
    Total Credit Hours 6  
    Grand Total Credit Hours 145/146  

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