Diploma III in Accounting

Curriculum

LEARNING OUTCOMES (LO)

A. ATTITUDE

Every graduate of the D3 Accounting Study Program must have the following attitudes and values:

  1. to fear God Almighty and able to show a religious attitude;
  2. uphold human values ​​in carrying out duties based on religion, morals and ethics;
  3. contribute to improving the quality of life in society, nation, state, and advancement of civilization based on Pancasila;
  4. play a role as citizens who are proud and love the country, have nationalism, and have a sense of responsibility to the state and nation;
  5. respect the diversity of cultures, views, religions and beliefs, as well as the original opinions or findings of others;
  6. cooperate and have social sensitivity and concern for the community and the environment;
  7. obeying the law and discipline in social and state life;
  8. internalizing academic values, norms, and ethics;
  9. show an independent attitude of being responsible for work in their field of expertise;
  10. internalizing the spirit of independence, struggle and entrepreneurship; and
  11. internalizing the principles of business ethics and the accounting profession.

 

B. MASTER OF KNOWLEDGE

Graduates of the D3 Accounting Study Program are required to have mastery of the following knowledge:

  1. mastering the theoretical concepts of accounting (accounting theory) in general;
  2. master general concepts and principles, including:
    1. accounting cycle in financial reporting;
    2. recognition, measurement, presentation, and disclosure of financial statement elements for a single entity and entities with one subsidiary (simple consolidation) based on the applicable financial accounting standards;
    3. recognition, measurement, presentation, and disclosure of financial statement elements for banking entities based on the applicable banking accounting guidelines;
    4. recognition, measurement, presentation, and disclosure of financial statement elements for public sector entities based on applicable accounting standards;
    5. cost accounting in the framework of preparing the cost of goods sold and the break-even point;
    6. service, trading and manufacturing entity budgeting;
    7. audit procedures on financial statements;
    8. financial management includes the concept of time value of money, financial decisions, capital budgeting, and the cost of capital;
  3. Mastering general concepts and principles of management accounting, including traditional and alternative costs, standard costs, relevant costs, transfer prices, and managerial accounting information as a basis for planning, controlling, and making decisions:
  4. master factual knowledge about:
    1. business ethics and code of ethics for the accounting profession in carrying out work activities in the accounting field;
    2. accounting information system and internal control;
    3. at least one type of accounting software;
  5. master factual knowledge about:
    1. policies and regulations that are relevant to the field of accounting and their meaning, at least covering commercial law and tax regulations for individual taxpayers and non-multinational entities;
    2. banks and other financial institutions and their products and services;
    3. business, economics and management; and
  6. Mastering the concept of academic integrity in general and the concept of plagiarism in particular, in terms of types of plagiarism, consequences of violations and efforts to prevent them.

C. GENERAL SKILLS

Graduates of the D3 Accounting Study Program are required to have the following general skills:

  1. Able to complete wide-scope work and analyze data using a variety of appropriate methods, both those that are not yet standardized;
  2. Able to show quality and measurable performance;
  3. Able to solve work problems with the nature and context that is in accordance with the field of applied expertise based on logical, innovative thinking and responsible for the results independently;
  4. Able to compile reports on results and work processes accurately and validly and communicate them effectively to other parties in need;
  5. Able to work together, communicate, and innovate in their work;
  6. Able to be responsible for the achievement of group work and to supervise and evaluate the completion of work assigned to workers who are under their responsibility;
  7. Able to carry out the self-evaluation process of the work group under their responsibility, and to manage the development of work competencies independently;
  8. Able to document, store, secure, and recover data to ensure validity and prevent plagiarism;
  9. Able to adapt, cooperate, create, contribute and innovate in applying science to social life and be able to play a role as global citizen with a global perspective;
  10.  Able to uphold academic integrity in general and prevent plagiarism practices
  11. Able to use information technology in the context of scientific development and implementation of areas of expertise; and
  12. Able to use at least one international language for oral and written communication.

D. SPECIAL SKILLS

Graduates of the D3 Accounting Study Program are required to have the following special skills:

  1. Able to identify transactions and make accounting records for single entity transactions (namely individual companies, CVs, firms, Limited Liability Companies) and entities that have 1 (one) subsidiary based on relevant documents in accordance with applicable accounting standards;
  2. Able to process ledgers, compile trial balance sheets, make adjusting journals, and identify recording errors and make corrective journals for these errors, carry out bank reconciliations, and delay recognition of accounts of a single entity (i.e. individual companies, CVs, firms and Limited Liability Companies. ) and an entity that has 1 (one) subsidiary;
  3. Able to be under supervision, compile financial reports consisting of:
    1. a. income statement and comprehensive income statement;
    2. b. Statement of Changes in Equity;
    3. c. financial position report;
    4. d. cash flow statement;
    5. e. notes on financial statements for a single entity (namely individual companies, CV, firms and Limited Liability Companies) and entities that have 1 (one) subsidiary by utilizing information technology or manuals in accordance with applicable accounting standards;
  4. Able to identify transactions and make accounting records for banking entity transactions, process ledgers, compile trial balance sheets, make adjusting journals, identify recording errors and make corrective journals for these errors, and be able to compile financial reports for banking entities;
  5. Able to identify transactions and carry out accounting records for transactions of public sector entities, process ledgers, compile trial balance sheets, make adjusting journals, identify recording errors and make corrective journals for these errors, and be able to compile financial reports for public sector entities;
  6. Able to evaluate the suitability of the presentation of the accounts in the financial statements which are their responsibility in accordance with predetermined standards;
  7. Able to calculate financial ratios consisting of profitability ratios, liquidity ratios, solvency ratios, and activity ratios;
  8. Able to calculate cost of goods using traditional cost accounting methods, including job order costing and process costing systems based on available data as the basis for compiling reports on cost of goods manufactured;
  9. Able to calculate breakeven point in the framework of planning and variance in order to support control;
  10. Able to compile operational budget and financial budget;
  11. Be able to identify, calculate and report notification letters (eg) in connection with tax obligations:
    1. Personal income tax (pph);
    2. Corporate income tax (pph), value added tax (vat) and luxury goods sales tax (ppn bm), withholding and collection of income tax (pph articles 21, 22, 23, 26, final pph) for individual companies, cvs, firms, and entities with 1 (one) subsidiary in accordance with the laws and regulations in force in Indonesia by utilizing information technology or manuals;
  12. Able to independently make proof of withholding pph articles 21, 22, 23, 26, final pph and proof of VAT collection, as well as filling out tax payment letters (SSP) electronically on income tax (pph), value added tax (VAT) luxury goods sales tax (PPNBM) in accordance with applicable laws and regulations in Indonesia;
  13. Be able to identify transactions and make accounting records for transactions related to income tax (pph) and value added tax, present tax-related accounts, prepare fiscal reconciliation reports, and apply deferred tax accounting in accordance with applicable accounting standards;
  14. able to carry out audit procedures;
  15. able to identify, document and utilize accounting information systems;
  16. Able to operate and utilize software (number processing applications, data processing applications, presentation applications and accounting applications) in the framework of preparing financial reports, budgets, tax administration and auditing; and
  17. Able to apply financial management techniques in calculating the time value of money and capital budgeting with the available data.

E. CURRICULUM OF D3 ACCOUNTING STUDY PROGRAM

 

Semester

Course

credits

Semester

Course

credits

 

 

 

 

I

Introduction Accounting I

3

IV

Intermediate Financial Accounting II

3

Introduction to Taxation

3

Management Accounting

3

Business Mathematics

2

Auditing

3

Introduction to Business & Management

3

Tax accounting

3

Banks and Other Financial Institutions

3

Indonesian Language

3

Commercial Law

2

Accounting information System

2

Ethics & Personality Development

2

Elective MK (minimum 3 credits)

3

Business English

2

TOTAL CREDIT

20

TOTAL CREDIT

20

V

 

Advanced Financial Accounting

3

 

 

 

 

II

Introduction Accounting II

3

Business Ethics and the Accountant Profession

2

Taxation

3

Computer Accounting

2

Religious Education (Muslim)

3

Entrepreneurship

3

Introduction to Information Systems

2

Scientific Writing Methods

2

Pancasila Education

3

Public sector accounting

3

Bank Products and Services

3

Lab of accounting

2

Business English for Accounting

2

Auditing Practicum

2

TOTAL CREDIT

19

Elective MK (minimum 3 credits)

3

 

 

 

 

III

Intermediate Financial Accounting I

3

TOTAL CREDIT

22

Banking Account

3

VI

Internship

4

Cost Accounting

3

Thesis

4

Accounting System

2

TOTAL CREDIT

8

Financial management

3

OPTIONS * at least 6 credits selected

 

Analysis of Financial Statements

3

Statistics

2

Corporate Budgeting

3

Civic education

3

SIA Advanced

2

Intensive English for Accounting

2

Islamic Banking Accounting

3

TOTAL CREDIT

21

Business communication

3

 

 

 

Practicum of Tax Information System

2

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