Curriculum of the S1 (Bachelor degree) Accounting Program, Indonesia Banking School

The subjects for the Bachelor’s degree in accounting are offered according to the competence students must achieve, they are:

  1. Be devout to God, have firm and independent character, and have social and national responsibility, such as Religion dan Civics.
  2. Have the capacity to comprehend the basic knowledge of economy and management that accountants must have, such as, Introduction to Management, Introduction to Business, Introduction to Economy, Introduction to Management, Introduction to Business, Financial Management, dan Investment Management.
  3. Be able to comprehend the monetary development and its impact on the banking industry and its functions, such as, Central Banking, Money Market and the Non Bank Financial Institution, Funding & ALMA, Syaria Banking, and Bank Risk Management.
  4. Be able to master accounting theories and the principles of bank accounting and the financial products, master the technique and practice of accounting, auditing, financial report analysis, and management accounting in the banking industry and other financial institutions, such as, Accounting, Bank Accounting, Cost Accounting, Management Accounting, Financial Accounting, Audit Accounting, Accounting Information System, and Public Accounting.
  5. Be able to create a bank financial report, design a bank accounting information system, analyze the performance and condition of the bank finance, audit financial report and bank operation, design a bank accounting system for decision making, controlling and executing bank strategies by undergoing internship in Bank Accounting, Designing Bank Accounting System, Bank Auditing and Bank Financial Report Analysis.
  6. Be able to pro-actively control and supervise activities of banks, such as, Bank Management Control System and Internal Bank Control System.
  7. Have a professional attitude based on scientific principles, auditing standards, regulations of Bank Indonesia applicable to the banking industry including SPFIB, such as, the Indonesian Bank Accounting Standard (PSAK 31), the Indonesian Bank Accounting Guideline (PAPI), dan Bank Internal Auditing Function Profession Standard (SPFIB), including the Auditor Professional Ethics Code.
  8. Be able to implement the principles of accountability of the profession to be applied into the society according to the social ethics, culture, and law of Indonesia, such as, the Law Aspect in Economy and Banking, Tax Law, and Tax System.

Based on the above considerations, the curriculum designed for each semester is as follows:

Semester 1

No Subject
1 Introduction to Micro Economy
2 Introduction to Business
3 Introduction to Accounting I
4 English I
5 Religion
6 Civics
7 Economy Mathematics

Semester 3

No Subject
1 Intermediate Financial Accounting I
2 Financial Management
3 Cost Accounting
4 Accounting Information System
5 Funding and ALMA
6 Introduction to Tax
7 Bank Accounting
8 Micro Economy Theory

Semester 5

No Subject
1 Advanced Financial Accounting
2 Auditing
3 English III
4 Internal Auditing
5 Management Control System
6 Applied Econometrics

Elective Subject I :

  • Syaria banking Accounting
  • Bank Accounting Information System
  • Investment Management

Semester 7

No Subject
1 Internship

Semester 2

No Subject
1 Introduction to Macro Economy
2 Introduction to Accounting II
3 Introduction to Banking and Non-Banking Financial Institutions
4 Statistics
5 Business and Banking Law
6 Indonesian
7 introduction to Management
8 Applied Computer Accounting

Semester 4

No Subject
1 Intermediate Financial Accounting II
2 Management Accounting
3 Intermediate Taxation
4 Financial Report Analysis
5 Accounting Information System II
6 Public Sector Accounting
7 Credit Management
8 Macro Economy Theory

Semester 6

No Subject
1 Advanced Financial Accounting II
2 Central Banking
3 Auditing II
4 Accounting Theory
5 Accounting-Research Method
6 Accounting Seminar

Elective Subject II:

  • Syaria Bank Management
  • Forensic Accounting and Investigation of Irregularities
  • International Accounting


Semester 8

No Subject
1 International Banking
2 Bank Risk Management
3 Business Ethics and the Accounting Profession
4 Thesis

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