BINUS UNIVERSITY

The School of Accounting and Finance offers a unique Accounting program to train students to become business accounting professionals. This double-degree program is designed to meet the basic requirements for students to become accountants in Indonesia as well as overseas. The single-degree programs enable students to study Accounting with enhancements from other areas such as Marketing and Information Systems.

Our Accounting program is the first in Indonesia to teach students financial Accounting using International Financial Reporting Standards (IFRS). With the global harmonization of Accounting standards and the commitment of the Indonesian Institute of Accountants (IAI) to harmonize its Accounting standards with IAS by the end of 2008, graduates from BINUS INTERNATIONAL will be at the forefront of the Accounting profession.

The program offers many non-traditional Accounting courses that are unique and which are not offered by other schools at other universities. Students of Accounting enjoy unique courses such as Information Systems Audit, Financial Modeling, Risk Management, or Enterprise Resource Planning (ERP), leading to professional certification. We encourage students to be able to work individually as well as to build a spirit of teamwork.

The aim of the Accounting program is to develop students’ competencies in basic Accounting skills, confidence in using information technology, experience in using financial economic tools, development of a good work ethic, and excellence in intelligent communication. The program provides the best learning experience for students, with small classes (the average is 24 students per class), competent lecturers, and link-and-match curricula to prepare students for a competitive global market. The final research project enables students to gain research experience, and may lead to an interest in research should they decide to pursue graduate studies.

The goal of the Accounting department at BINUS INTERNATIONAL is to produce competent professional accountants capable of making a positive contribution over their lifetimes to the profession and society in which they work. In the face of increasing change, the department develops and maintains an attitude of learning to learn to develop professional Accounting competence. Emphasis is placed on a set of professional knowledge, professional skills and professional values, ethics and attitudes to enable adaptation to constant international change. Therefore, the program will ensure that the students will be competent in three major areas:

• Accounting, Finance and related knowledge,
• Organizational and business knowledge and
• IT knowledge.

Students are also trained in personal, interpersonal, communication and organizational and management skills.

Curriculum for Batch 2012 and beyond

Core Courses for All Program Studies:
Introduction to Accounting I
Introduction to Accounting II
Economics Mathematics
Character Building I
Character Building II
Character Building III
Character Building IV
Systems Thinking
Academic English
Principles of Management Information Systems
Business Law
Introduction to Business (Management and Leadership)
Economics Theory
Introduction to Capital Market
Economics Statistics
Introduction to IT
Financial Accounting I
Financial Accounting II
Accounting for Non-Profit Organization
Cost Accounting
Introduction to Marketing Management
Financial Management for Business
Management Accounting
Accounting Information Systems
Accounting Computer Package
Accounting Theory
Indonesian Taxation I
Introduction to Risk Management
Research Methodology

Required Courses for Accounting & International Business Study Program:
Auditing I
Auditing II
Advanced Accounting I
Management Control Systems
Corporate Financial Reporting & Analysis
Human Resources Management
Electives
2 semesters will be conducted at Cologne Business School

Required Courses for Accounting and Finance Study Program:
Auditing I
Auditing II
Quantitative Analysis in Finance
Advanced Accounting I
Advanced Accounting II
Management Control Systems
Corporate Financial Reporting & Analysis
Final Projects
2 semesters will be conducted at Partner University

Required Courses for Applied Accounting Study Program:
International and National Economics
International Accounting
Advanced Computer Package
Indonesian Taxation II
Social and Ethical Accounting
Information Systems Auditing
Auditing II (INA & US Auditing)
Final Projects
2 semesters will be conducted at Curtin University, Perth

Accounting is the language of all business. Any single company, private and public, needs accountants. Therefore, a significant number of job opportunities are available for Accounting graduates such as:

• Chief Finance Officer
• Chief Accountant Officer
• Chief Compliance Officer
• Chief Internal Auditor
• Licensed (Public) Accountant Firm
• Government/Corporate Auditor
• Fund Manager
• Finance Consultant (Restructuring, Merger and Acquisition, IPO)
• Tax Consultant
• Cost and Budget Specialist

Note:

• SE (Sarjana Ekonomi)
• B.Com (Bachelor of Commerce)
• B.A. (Bachelor of Arts)

Before 2007, the School of Accounting only offered the double-degree program in Applied Accounting Technology. Starting in 2007, the School of Accounting now offers three double-degree programs: Applied Accounting, Accounting & Finance, and Accounting & International Business. In addition to the double-degree programs, the School of Accounting offers two single-degree programs in Accounting with minors in either Marketing or Information Systems.

The double-degree program in Applied Accounting requires students to spend one semester studying overseas, while the double-degree programs in Accounting & Finance and Accounting & International Business require two semesters of study abroad. In contrast to the double-degree programs, the single-degree programs require no overseas study. All study periods are spent in Indonesia. For further details please contact the Head of School.

To earn a major in Accounting at BINUS INTERNATIONAL, students must complete a minimum of 146 SCUs of academic credit. These 146 SCUs are comprised of:

• 124 SCUs of mandatory courses required of all students taking a major in Accounting, and which meet either BINUS INTERNATIONAL requirements or are mandated by the Indonesian Ministry of Education (this includes a six-unit final project in the final year);
• Additional courses that are designated by the School of Accounting, and which vary based on the specific course of study selected by the student;
• Electives chosen by the student.

One of several defined courses of study should be followed. These include:

Double Degree Program in Applied Accounting
The Double Degree Program in Applied Accounting is offered in partnership with Curtin University of Technology, Perth, Australia. Students who complete this program will be awarded the B.Com (Appl. Acc.), (Bachelor of Commerce in Applied Accounting) from Curtin as well as the Sarjana Ekonomi from BINUS INTERNATIONAL. In addition to the major, students study 12 Curtin courses. Four of these are completed at Curtin. Students study at Curtin in their sixth and seventh semester. Upon concluding the overseas study, students are required to return to BINUS INTERNATIONAL to complete the Final Project requirement.

Double Degree Program in Accounting and Finance
The Accounting & Finance double-degree program provides students with knowledge and practical skills, not only in all aspects of the Accounting phases but also in the art of using financial information and implementing economic theory in facilitating the decision-making processes of business entities. This program would be suitable for students who would like to work in the finance industry or would like to continue to a Master’s program in Finance. Students will be awarded both Sarjana Ekonomi from BINUS INTERNATIONAL and B. Com (Accounting & Finance) from our overseas partner. Students will spend the first five semesters in Indonesia and the following two semesters overseas (semesters 6 and 7). Upon concluding the overseas study, students are required to return to BINUS INTERNATIONAL to complete the Final Project requirement.

Double Degree Program in International Business
The Double-Degree Program in International Business is offered in partnership with Cologne Business School, Cologne, Germany. Students who complete this program will be awarded the B.A. (Bachelor of Arts) degree in International Business from Cologne Business School in addition to the Sarjana Ekonomi from BINUS INTERNATIONAL. The first six semesters of study follow a prescribed set of courses agreed between BINUS INTERNATIONAL and Cologne Business School. Semesters 7 and 8 are undertaken at the Cologne Business School’s campus in Cologne. Students choosing this program complete additional courses determined by Cologne Business School.

Minors for Accounting
Minors are available to Accounting students in the areas of Information Systems (General or Project Management) and in Marketing. Details of the requirements for these minors may be found in the BINUS INTERNATIONAL catalog.

Minor in Information Systems and Marketing
A set of core courses has been prepared for students from other majors who are interested in taking a minor in Information Systems and Marketing. Students need to finish 20 SCUs of 5 prescribed courses. Please refer to course descriptions to check any pre-requisites.