Curricullum

Study Program Specifications

A. Identity

Institution                                       : Udayana University

Faculty                                           : Faculty of Economics and Business

Study Program                               : Bachelor of Accounting

Year Established                            : 1989

External Accreditation                   : Institute for Independent Accreditation of Economics, Management, Business, and Accounting (LAMEMBA);

                                                         Foundation for International Business Administration Accreditation (FIBAA)

Accreditation Status                       : Unggul (Excellent) - Decree No. 2795/DE/A.5/AR.10/VIII/2025

                                                          Internationally accredited by FIBAA

Degree Awarded                             : Bachelor of Accounting (S.Ak.)

Study Duration                               : Minimum 4 years (8 semesters); maximum 8 years (16 semesters)

Minimum Graduation Credits        : 144 credit units (SKS)

Language of Instruction                 : Indonesian and English

       Admission Requirements               : General applicants must have graduated from senior high school or an equivalent institution. Admission is conducted through  five pathways administered by the University:

                                                                      1)    National Selection Based on Academic Achievement (SNBP).

2)    National Selection Based on Test Results (SNBT).

3)    Independent Admission Pathway.

4)    Recognition of Prior Learning (RPL) Pathway.

5)    International Admission Pathway.

B. Study Program Profile

1. Graduate Profiles

a)     Assistant Financial Accountant

b)    Assistant Management Accountant

c)    Assistant Auditor

d)    Young Entrepreneur

e)    Research Assistant

2. Academic Focus

The academic focus of the Bachelor of Accounting Study Program, Faculty of Economics and Business, Udayana University, is directed toward the comprehensive mastery and application of accounting, with core areas encompassing financial accounting, management accounting, auditing, and entrepreneurship. This focus is strengthened by distinctive subject areas in behavioral accounting, accounting for Village Credit Institutions (Lembaga Perkreditan Desa/LPD), and hospitality accounting, reflecting Bali's social, economic, and industrial characteristics.

The program's academic development is further supported by studies in ethics, morality, society and communication, information technology, economics and management, and research methodology. Through this structure, graduates are expected to be able to analyze and prepare financial information, use management accounting information for decision-making, perform audit procedures in accordance with internationally recognized standards, and develop competencies in leadership, entrepreneurship, research, and the use of information technology.

3. Alignment with Industry Needs

The curriculum of the Bachelor of Accounting Study Program, Faculty of Economics and Business, Udayana University, is designed to meet the needs of business and industry, government institutions, and the accounting profession. Core competencies include financial accounting, management accounting, auditing, information technology, communication, ethics, leadership, entrepreneurship, and research. The curriculum's distinctive features include hospitality accounting and accounting for Village Credit Institutions (LPDs), both of which are relevant to the characteristics of Bali's economy. It equips graduates to prepare and analyze financial information, support decision-making, conduct audits, use technology, collaborate effectively, and solve problems critically and responsibly in line with developments in national and international accounting practices. 

4. Teaching and Learning Methods

Teaching and learning adopt a student-centered approach and are oriented toward the achievement of the Program Learning Outcomes. Learning activities include interactive lectures, discussions, case studies, problem-based learning, project-based learning, practical sessions, simulations, collaborative learning, and research-based learning. Students also gain practical experience through internships, industry visits, guest lectures by practitioners, and field observations. Face-to-face learning may be integrated with digital platforms and accounting software. This combination of methods is intended to develop conceptual mastery, analytical and problem-solving skills, technological proficiency, communication, teamwork, leadership, ethical awareness, and professional competence.

Student Learning Outcomes

List of Courses

SEMESTER 1

1. Introduction to Accounting 

2. Business Mathematics 

3. Business Statistics 

SEMESTER 2

1. Advanced Business Statistics 

2. Taxation I

3. Financial Accounting I

4. Cost Accounting 

SEMESTER 3

1. Public Sector Accounting 

2. Accounting Information System 

3. Auditing I

4. Accounting for Banking and Village Credit Institution

5. Financial Accounting I

6. Management Accounting 

7. Taxation II

SEMESTER 4

1. Accounting for Hotel

2. Auditing II

3. Research Methods for Accounting 

4. Advanced Financial Accounting 

5. Behavioral Accounting

SEMESTER 5

1. Quantitative Analysis Applications

2. Capital Market Theory 

SEMESTER 6 

1. Sustainability Accounting 

2. Research in Accounting

3. Accounting Theory 

4. Electronic Data Processing (EDP) Auditing 

5. Computer Application for Accounting

6. Financial Information Analysis 

7. Corporate Governance 

8. Management Control Systems

9. Management Auditing 

10. Forensic Accounting 

11. International Accounting 

12. International Taxation 

13. Village Fund Accounting

14. Indonesian Government Accounting

SEMESTER 8

1. Thesis