Faculty of Economics and Business
“This program has a curriculum and learning process that is competitive internationally through the adoption of IQF and International Education Standars (IES)”
Citra Sukmadilaga , SE., MBA., Ph.D.
Head of Accounting Program, Faculty of Economics and Business, Padjadjaran University
Accounting is the process of recording, classifying, and summarizing financial information related to all transactions and events in the company and presenting it to be understood by users, both internal parties (managers) and external parties (shareholders, potential investors, etc.). When viewed from this understanding, accounting practitioners are the people who know best about the company’s internal aspects and can even predict company performance based on this information. Therefore, the accounting profession is one of the most highly paid professions and is highly sought after by companies. In accounting, there are several sub-fields such as Financial Accounting, Management Accounting, Accounting Information Systems, Auditing, Public Sector Accounting, Sharia Accounting, and Taxation.
The Bachelor of Accounting study program at the Faculty of Economics and Business (FEB) Unpad aims to produce graduates who have the knowledge, skills, and attitudes as professionals in the accounting field. Required knowledge is accounting, finance, and other related knowledge, knowledge of business activities and organization, as well as knowledge and competence in the field of information technology.
The skills that must be possessed are Intellectual skills, Technical and functional skills, Personal skills, Interpersonal and communication skills, and Organizational and business management skills. Attitudes that must be possessed are values and behaviors that lead to a commitment to the public interest and sensitivity to social responsibility; self-development and continuous learning; reliable, responsible, punctual, and respectful; applicable laws and regulations.
The competencies required of a professional accounting graduate refer to the international standards of accounting education (International Education Standards/IES) that have been set by the International Federation of Accountants (IFAC) and have been effective since 2005. IES-based competency standards include the dimensions of Knowledge (knowledge), Skills, and Professional Attitudes and Ethics. The degree obtained for graduates is Bachelor of Economics (SE.).
Graduates of the Bachelor of Accounting Study Program can work as:
First Semester | |
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Religion | 2 Credits |
Pancasila | 2 Credits |
Civils | 2 Credits |
Indonesian Language | 2 Credits |
Business Laws | 2 Credits |
Creativity and Entrepreneurship | 3 Credits |
Accounting Principles | 3 Credits |
Introduction to Micro & Macroeconomics | 3 Credits |
Introduction to Business and Management | 3 Credits |
Total | 22 Credits |
Second Semester | |
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Financial Accounting I | 3 Credits |
Cost Accounting and Management I | 3 Credits |
Management Information System | 3 Credits |
Taxation I | 3 Credits |
Corporate Financial Management | 3 Credits |
Statistics for Accounting | 3 Credits |
English for Business | 2 Credits |
Public Sector Accounting | 3 Credits |
Total | 23 Credits |
Third Semester | |
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Intermediate Financial Accounting II | 3 Credits |
Cost Accounting and Management II | 3 Credits |
Cost Accounting and Management II | 3 Credits |
Taxation 2 | 3 Credits |
Investment and Portfolio Management | 3 Credits |
Governance and Ethnic | 3 Credits |
Governmental Accounting | 3 Credits |
Total | 21 Credits |
Fourth Semester | |
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Advance Financial Accounting | 3 Credits |
Special Topic in Accounting | 3 Credits |
Auditing 1 | 3 Credits |
Strategic Management Accounting | 3 Credits |
Data Management and Analytics | 3 Credits |
Financial Reporting Analysis | 3 Credits |
Total | 18 Credits |
Fifth Semester | |
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Auditing 2 | 3 Credits |
Internal Audit | 3 Credits |
Information System Audit | 3 Credits |
Management Control System | 3 Credits |
Business Communication & Presentation | 2 Credits |
Accounting Theory | 3 Credits |
Total | 17 Credits |
Sixth Semester | |
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Concentration Course : Management Accounting | 2 Credits |
Concentration Course : Auditing | 2 Credits |
Concentration Course : System | 2 Credits |
Concentration Course : Financial Accounting | 2 Credits |
Concentration Course : Tax | 2 Credits |
Concentration Course : Public Sector Accounting | 2 Credits |
Accounting Capita Selecta | 3 Credits |
Research Methodology | 3 Credits |
Total | 18 Credits |
Seventh Semester | |
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Internship | 6 Credits |
Community Service Program | 3 Credits |
Undergraduate Thesis | |
Concentration Course : Financial Accounting | 2 Credits |
Concentration Course : Tax | 2 Credits |
Concentration Course : Management Accounting | 2 Credits |
Concentration Course : Public Sector Accounting | 2 Credits |
Concentration Course : Auditing | 2 Credits |
Concentration Course : System | 2 Credits |
Total | 21 Credits |
Eighth Semester | |
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Undergraduate Thesis | 6 Credits |
Total | 6 Credits |
Courses | Academic Credit | Konsentrasi | Concentration Courses |
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Oil & Gas Accounting | 3 Credits | Akuntansi Keuangan | Financial Accounting |
Sharia Accounting | 3 Credits | Akuntansi Keuangan | Financial Accounting |
Tax Accounting | 2 Credits | Pajak | Taxation |
Tax Planning | 2 Credits | Pajak | Taxation |
Forensic Accounting | 3 Credits | Auditing | Auditing |
Public Sector Budgeting System | 2 Credits | Akuntansi Sektor Publik | Public Sector Accounting |
Enterprise Risk Management | 3 Credits | Akuntansi Manajemen | Management Accounting |
Taxation Capita Selecta | 3 Credits | Pajak | Taxation |
Analysis dan Systems Design Method | 3 Credits | Sistem | System |
Courses | Academic Credit | Konsentrasi | Concentration |
---|---|---|---|
IT Governance | 2 Credits | Sistem | System |
Digital Enterprise Architecture | 2 Credits | Sistem | System |
Public Sector Procurement System | 2 Credits | Akuntansi Sektor Publik | Public Sector Accounting |
Quality Management and Innovation | 2 Credits | Akuntansi Manajemen | Management Accounting |
Organizational Design | 2 Credits | Akuntansi Manajemen | Management Accounting |
Investigative Audit | 3 Credits | Auditing | Auditing |
Business Process Management | 3 Credits | Sistem | System |
Banking Accounting | 3 Credits | Akuntansi Keuangan | Financial Accounting |
Social Accounting | 3 Credits | Akuntansi Keuangan | Financial Accounting |
Special Topic of Taxation | 2 Credits | Pajak | Taxation |
Public Sector Performance Measurement | 2 Credits | Akuntansi Sektor Publik | Public Sector Accounting |
Public Sector Financial Audit | 2 Credits | Akuntansi Sektor Publik | Public Sector Accounting |
Public Sector Financial Management | 2 Credits | Akuntansi Sektor Publik | Public Sector Accounting |
Project Management | 2 Credits | Akuntansi Manajemen | Management Accounting |
Communication and Audit Psychology | 3 Credits | Auditing | Auditing |
Tax Audits | 2 Credits | Pajak | Taxation |
International Tax | 2 Credits | Pajak | Taxation |
Accounting Standards for SMEs | 3 Credits | Akuntansi Keuangan | Financial Accounting |