People Innovation Excellence



The Accounting Study Program has been designed with future in mind, and it has won the support of the profession and potential employers. The Accounting Study Program has strong collaboration with Indonesian Institute of Accountants (IAI Global), Indonesian Institute of Public Accountants (IAPI), Indonesian Tax Office (Ditjen Pajak), Chartered Institute of Management Accountants (CIMA), Institute of Chartered Accountant in England and Wales (ICAEW), Association of Chartered Certified Accountants (ACCA), CPA Australia, and also enjoys widespread support from major employers, such as the Big 4 accounting firms. Our state-of-the-art curriculum provides you with technical expertise in the field and develops your critical thinking, team-building, communication and information technology skills. BINUS UNIVERSITY - Accounting Study Program is accredited with grade A by the National Accreditation Board. Catalog 2014 (PDF), Catalog 2015 (PDF), Catalog 2016 (PDF)Catalog 2017 (PDF)


A leading and innovative Accounting & Finance department in the world that cooperates closely with accounting & finance industry and related institutions to produce professional accountants with extensive business, and information technology (IT) expertise.


The mission of Accounting and Finance Department is to contribute to the global community through the provision of world-class education by:
  1. Recognizing, nurturing and rewarding the most creative and value- adding accounting and finance educators and students.
  2. Educating students with the fundamental skills, knowledge and practice of accounting and finance in order  to prepare graduates to be  professional accountants in various industries and prepare them for pursuing  advanced degrees in accounting, finance or related disciplines.
  3. Creating global leaders who distinguish themselves as professional accountants and finance with extensive business and IT knowledge in their work organization and communities.
  4. Contributing to the improvement of the body of knowledge in accounting and finance practice in Indonesia and global communities.
  5. Conducting research, professional service and career development in accounting and finance with an emphasis on the application of knowledge and quality of life.

Program Objective

The objectives of the program are:
  1. To prepare students with solid technical skills and conceptual knowledge of accounting and finance.
  2. To prepare students with organizational and business knowledge to succeed in a career in accounting & finance.
  3. To equip students with information technology knowledge that is in demand by the accounting and finance industries.

Student Outcomes

After completing the study, graduates are:
  1. Able to prepare financial reports for business entities based on current Global Generally Accepted Accounting Principles (GGAAP).
  2. Able to prepare management reports based on accounting knowledge to support planning, controlling, and decision-making.
  3. Able to analyze financial statements, management reports, business and control risks and give recommendation to improve effectiveness of entities’ financial performance.
  4. Able to organize audit field work in accordance to Global Generally Accepted Auditing Standard (GGAAS).
  5. Able to analyze and give recommendations to improve the effectiveness of accounting information system.
  6. Able to develop various solutions to solve tax problems based on tax regulations.
  7. Able to perform various type of auditing which include financial statement and management audit under relevant standards and give recommendation and opinions based on audit findings.
  8. Able to recommend and advise clients on the issues of taxation corresponding tax laws.
  9. Able to conduct sustainability report on a wide range of practical issues of sustainability accounting and managerial accounting.

Prospective Career of the Graduates

Demand for accounting graduates is strong, and the Accounting Study Program close ties to local, national and international firms give students a competitive edge in the job market. The program prepares students for professional careers in public, corporate and governmental accounting; personal financial planning and portfolio analysis; and consulting. The graduates can also continue their studies to a Masters Program (S2) in Indonesia or abroad. Furthermore, they can also become a Chartered Accountant, and then take a professional certificate such as Certified Public Accountant/CPA (Akuntan Publik Bersertifikat) and open their own CPA office. In addition, the graduates are able to work for a variety of local and international companies operating in the industries of manufacturing, trading, banking, insurance, public and government institutions, hospitality and service industry and much more.  

Course Structure for Binusian 2021

Sem Code Course Name SCU Total
1 ACCT6030 Introduction to Accounting I* 4 20
STAT6065 Economic Statistics 2
LAWS6071 Introduction to Commercial & Private Law 2
FINC6019 Introduction to Money & Capital Market* 2
TAXN6021 Taxation 4
ECON6017 Economic Theory 2
MGMT6074 Introduction to Management and Business 2
English University Courses I
ENGL6128 English in Focus 2
ENGL6130 English for Business Presentation 2
2 CHAR6013 Character Building: Pancasila 2 21
ACCT6031 Introduction to Accounting II* 4
TAXN7015 Advanced Taxation 4
BUSS6055 Professional Ethics 2
ACCT6065 Cost Accounting* 4
ACCT6115 Accounting Application Laboratory 2
LANG6061 Indonesian 1
English University Courses II
ENGL6129 English Savvy 2
ENGL6131 English for Written Business Communication 2
3 CHAR6014 Character Building: Kewarganegaraan 2 24
ACCT7141 Accounting Information System and Internal Control 2/2
ENTR6003 Entrepreneurship I 2
ACCT7066 Managerial Accounting* 4
FINC6020 Business Valuation & Analysis* 2
ACCT6033 Financial Accounting I* 4
ACCT6059 Management Control System 2
Stream : Managerial Accounting
MGMT6008 Human Resource Management 2
ACCT6116 Social and Environmental Accounting* 2
Stream : Auditing
ACCT6068 Accounting for Government and Non-Profit Organization 2
ACCT7076 Corporate Governance 2
Stream : Taxation
TAXN6007 Sales Tax and Other Indirect Taxes 2
TAXN6012 PBB, BPHTB, BM and Regional Taxes 2
4 CHAR6015 Character Building: Agama 2 24
ACCT6034 Financial Accounting II* 4
FINC6006 Financial Modeling Laboratory* 2
RSCH6011 Quantitative Analysis 2
ACCT6062 Financial Audit I* 4
FINC7047 Corporate Financial Management** 4
Stream : Managerial Accounting
ACCT6078 Financial Accounting: Analysis and Reporting Incentives 4
ACCT6075 Method and Practice of Cost Accounting* 2
Stream : Auditing
ACCT7047 Fraud Auditing 4
ACCT6079 Method and Practice of Computerized Audit 2
Stream : Taxation
TAXN6020 Taxation Management and Strategy 4
TAXN6009 Taxation Laboratory 2
5 ENTR6004 Entrepreneurship II 2 24
ACCT6083 Advanced Accounting* 4
ACCT6118 Current Issues in Accounting and Finance*/** 4
ACCT6063 Financial Audit II* 4
ACCT6114 Research Methodology in Accounting and Finance 2
ACCT6055 Accounting Theory 2
Stream : Managerial Accounting
MGMT6009 Project Management* 2
ACCT6080 Risk & Internal Control* 2
FINC6048 Treasury Management* 2
Stream : Auditing
ISYS6223 Information System Auditing 2
ACCT6043 International Accounting* 2
ACCT7142 Internal Audit 2
Stream : Taxation
TAXN6006 Taxation Accounting 2
TAXN7013 International Taxation* 2
TAXN6010 Tax Audit, Tax Collection, Objection, and Appeal 2
6 Enrichment Program I 11 11
7 Enrichment Program II 16 16
8 ACCT6098 Thesis 6 6
Total Credits 146 SCU
*) This course is delivered in English **) Entrepreneurship Embedded English University Courses: -) For 1st Semester: English University Courses I, student with score Binus University English Proficiency Test less than 500 will take English in Focus, and student with score test greater than or equal to 500 will take English for Business Presentation -) For 2nd Semester: English University Courses II, student with score Binus University English Proficiency Test less than 500 will take English Savvy, and student with score test greater than or equal to 500 will take English for Written Business Communication -) Students must pass English Savvy with a minimum Grade of C. Enrichment Program I (6th Semester) & Enrichment Program II (7th Semester): -) Student will take one of enrichment program tracks (off campus)   Enrichment Track Scheme
Track Semester 6 Semester 7
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Notes: I               : Internship RS           : Research ENTR     : Entrepreneurship CD          : Community Development SA           : Study Abroad *etc         : Department specific needs   Notes: Student can choose one of the available tracks

Prerequisites for Binusian 2021

There is no prerequisite for this program

Quality Controlled Courses for Binusian 2021

Student should pass all of these quality controlled courses as listed below:
No. Code Course Name Minimum Grade
1 CHAR6013 Character Building: Pancasila B
2 ENTR6004 Entrepreneurship II C
3 TAXN7015 Advanced Taxation C
4 ACCT7066 Managerial Accounting* C
5 ACCT6034 Financial Accounting II* C
6 ACCT6063 Financial Audit II* C
Stream : Auditing
7 ACCT6079 Method and Practice of Computerized Audit C
8 ACCT7142 Internal Audit C
Stream : Taxation
7 TAXN6007 Sales Tax and Other Indirect Taxes C
8 TAXN6009 Taxation Laboratory C
Stream : Managerial Accounting
7 ACCT6075 Method and Practice of Cost Accounting C
8 FINC6048 Treasury Management C
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