Taxation
1. ACCOUNTING I
This subject is the basic concepts of related accounting topics. The subject is focused onthe meaning of the accounting basic concept, assumption, problems, standard, principlesand accounting practices, which lead toward the preparation of the financial report inbusiness entities.
2. ACCOUNTING II
The subject is the continuation of Accounting Principles I. After having this subject, studentsare expected to have understanding about accounting behaviors for permanent assets,liabilities, and partnership, corporations, concepts and accounting principles.
3. FINANCIAL MANAGEMENT
This subject discusses decision-making processes and financial management application,accounting information usages to analyze company performance, financial planning andnormal asset management and normal company debt.
4. INTERMEDIATE ACCOUNTING I
It mainly functions to discuss further knowledge of principles and methods of financialaccounting, beginning with noting transaction data to become financial reports. Afterlearning this subject, students are expected to have knowledge of accounting recognition,evaluation, and reports of each item, of benefit or debt reports and balances.
5. INTERMEDIATE ACCOUNTING II
This subject is the continuation of intermediate accounting I. Students are expected tohave knowledge of further accounting recognition from each item of benefit or debt reportsand balances in which they will be developed into accounting for leasing, accountingchanging methods, income recognition, and benefit calculation for each share.
6. ADVANCED ACCOUNTING I
The purpose of this subject is to expand students' knowledge of applying financial accountingfor specific problems. After learning this subject, students are expected to have knowledgeof partnership accounting, joint ventures, accounting for consignment and installmentsales and relationship of branch and head office, and business acquisition.
7. ADVANCED ACCOUNTING II
This subject is the continuation of advanced accounting I. The problems discussed include thearrangement of consolidation financial reports between branches and head offices of companiesbecause of acquisition transactions. Besides, students are expected to have knowledge ofconcepts, arrangement methods of financial reports, accounting recognition for transactionon both sides, affiliated companies, gradually ownership on both sides, and subsidiaries.
8. THEORY of ACCOUNTING
The subject mainly functions to discuss thought bases becoming the bases of financialaccounting practices. After learning this subject, students are expected to have knowledgeof 'assets' concepts, liabilities and capital, concepts of income statement, concepts of cashflow statement, inflation accounting, and accounting theory development.
9. AUDITING I
The subject main function is to discuss basic knowledge of auditing of company. Afterlearning this subject, students are expected to understand professional ethics, legalobligation of auditors, planning and examination document, arranging examination programs,auditing reports and their opinions.
10. AUDITING II
The subject is the continuation of auditing I, After learning this subject, students are expectedto understand more about sale cycle auditing and cash auditing, revenue cycle auditing, cashpayment auditing, payroll cycle auditing, resource cycle auditing, cash balance auditing.
11. PUBLIC SECTOR ACCOUNTING
The subject discusses the accounting problems for institutions, departments, and governmentprojects. After learning this subject, students are expected to have knowledge of conceptsof budget and financial applied in public companies, like foundation, hospital, university,and government organizations. The materials contain the concept of controlling, accountingtheory in public sector, budgeting techniques, accounting techniques for fund, and financialstatement preparation and presentation.
12. TAXATION
The subject is designed to give understanding and knowledge to the students of how thetax is being measured. It includes the definition, basic concepts, characteristics, functionand types of tax. After learning this topic the students are expected to be able to use thetechniques of tax collection and factors that can affect the tax calculation. This subjectalso includes the income taxes in articles 21, 23, 26. Collected income taxes includesarticles 22, and 24, taxes directly and annually paid in article 25, and value added taxesand sale taxes on luxurious items (PPh, PPn, BM).
13. COST ACCOUNTING I
The subject provides students the knowledge of cost cycles, cost accounting function tohelp management in planning and controlling company activities. After learning this subject,students are expected to have knowledge of cost concepts, behaviors and cost estimation,activities based on costing systems, job order costing, process costing, joint product, andby product accounting.
14. MANAGEMENT ACCOUNTING
The purpose of this subject is to provide detail knowledge of cost accounting function tohelp management in planning and controlling company activities, and cost analysis. Afterlearning this subject, students are expected to understand budgets and their arrangement,standard costs for raw materials and men power or variance analysis, cost, volume, profitanalysis, just in time and variable cost.
15. ACCOUNTING INFORMATION SYSTEM
The subject is designed to provide students knowledge of accounting information systems,and internal controller transaction cycle concepts. Besides that, the subject also discussesthe basic knowledge to carry out analysis and design of information system.
16. INTERNATIONAL ACCOUNTING
The subject is designed to give students knowledge and broader understanding ofinternational accounting system mechanism. The students may have the concept ofaccounting system applied in US, Europe, Asia and other regions. The material shows theform of financial statement, where some of them are very similar in many countries.
TAXATION COURSE
1. TAX MANAGEMENT
The subject is the part of tax concentration in accounting major. It explains the theory andbest practices of how the tax is being managed by the company as well as tax office. Itincludes the process of the tax payable registration, payment collection until reporting.Therefore, the students are expected to have understanding of how to manage the tax fromthe beginning of the flow to the end.
2. TAX AUDITING
This subject is about monitoring, supervising, detecting, and reporting the findings in taxactivities both in private and government enterprise or organisation to the related parties.It gives the students skill of conducting the audit in tax field. After learning this subject,the students are expected to know how to conduct audit activities for tax and also understandthe standard regulation related to the tax issues.
3. TAXATION SEMINAR
The subject contains many examples of tax cases that are needed to disclose to the studentsfor their references. These are functional for the students in improving their critical analysison tax issues occur in reality. Therefore, the students are expected to be able to explainand contribute in discussion of tax cases.
4. INTERNATIONAL TAXATION
The students learn the concept, scope, regulation, and best practices in international context oftaxes. They may have the opportunity to understand how the concept and tax practices conductedin other countries like US, Europe, and Asia. So, by having this subject, students are expectedin return, to have broader understanding of taxation issues international business environment.