Accounting

Explains normative and positive accounting theories. The normative approach discusses conceptual frameworks, financial statement preparation and reporting, the standard-setting process, and financial accounting standards. The positive approach discusses cause-and-effect explanations of management’s choice of accounting methods, market reactions, and the information content of financial statements.

This course covers specialized topics in management accounting, including both traditional and contemporary issues currently developing in the field.

This course examines accounting mechanisms, techniques, and analyses applied to the management of public funds in government institutions, ministries, local governments, state-owned enterprises, regional enterprises, NGOs, social foundations, political organizations, mass organizations, and other non-profit entities.

Discusses concepts and systems of information technology, system reliability architecture, information system security, security management, and the development of information system security plans and policies within organizations, along with their legal and ethical implications.

This course explains financial management functions and objectives, financial analysis, fund flows, planning and control, working capital management, investment, financing, risk, dividend policy, business expansion, investment decision methods, valuation of securities, financing decisions, and business downsizing. It also includes research on stocks and bonds in capital and financial markets.

This course discusses corporate business ethics, influencing environments, organizational and managerial practices in the digital and cloud computing era, business expansion, reorganization, and relationships between organizations and related professions.

This course covers policy research, paradigms in social research, research methods, research design, surveys, questionnaire development, interviews, data analysis using applied statistical tools, qualitative methods, research reporting, research ethics, and publication.

This course provides concepts and techniques in statistics, including inferential methods such as Chi-square, ANOVA, non-parametric methods, regression analysis, index numbers, and simple time series. Students are expected to develop the ability to perform statistical analysis.

This course equips students with an understanding of public revenue and expenditure management, including revenue projection methodologies, required information systems, and institutional policy frameworks.

This course provides understanding of audit techniques applied to government financial examinations, including relevant regulations and legal frameworks.

This course introduces research design and methods in government accounting systems at both central and regional levels based on accrual-based Government Accounting Standards (SAP). It also covers Regional Government Accounting Systems (SAPD) and Central Government Accounting Systems (SAPP).

This course presents frameworks for business analysis focusing on financial information, including industry and strategic analysis, financial accounting analysis, prospective analysis, and necessary adjustments to financial statements.

This course discusses foreign exchange markets, monetary systems, exchange rates, accounting for price changes and inflation, international investment accounting, currency translation, international transactions, foreign exchange risk management, investment analysis, transfer pricing, budgeting, performance evaluation, and financial reporting trends in multinational companies.

This course covers portfolio theory, financial securities, investment processes, and portfolio management, enabling students to apply investment analysis and portfolio concepts.

This course introduces current trends in strategic management theory and practice, including corporate, business, and functional strategies, competitive development, value creation, and internal resource capabilities.

This course discusses control system models, risk assessment, and good governance in public financial management, including planning, budgeting, and administration.

This course covers specialized topics in management accounting research, including both traditional and contemporary issues.

This course provides understanding of business transaction models such as B2B, B2C, and B2G in a global business context.

This course focuses on research in accounting information systems, including fundamental concepts, control and audit, system applications, and system development processes across industries.

This course discusses auditing of technology usage, controls, system applications, and system development processes, including compliance with standard operating procedures and internal controls.