MBAProgramme

http://www.mba.itb.ac.id
INSTITUT TEKNOLOGI BANDUNG

MM5002
Accounting

YEU50

January2014

MASTEROFBUSINESSADMINISTRATION
SCHOOLOFBUSINESSANDMANAGEMENT
INSTITUTTEKNOLOGIBANDUNG
http://www.sbm.itb.ac.id/mba

Contents

1. VisionandMissionofMBAITB.............................................................................................................2
2. LearningGoalsofMBAITB...................................................................................................................2
3. LearningGoalsofThisCourse...............................................................................................................3
4. LearningOutcomesofThisCourse.......................................................................................................3
5. TheCourseStructure............................................................................................................................3
6. TheCoursePlan.....................................................................................Error!Bookmarknotdefined.
7. LecturerProfile.....................................................................................................................................5
8. Grading..................................................................................................................................................5
9. StudentsGuidance................................................................................................................................5
10.References...............................................................................................................................................6

Page1of7

 1. VisionandMissionofMBAITB
Vision:
TobeAWorldClassProgramofMasterandBusinessAdministrationthatCreatesEthical
andEntrepreneurialLeaders.

Mission:
Toeducateanddevelopfutureleadersinbusiness.
Todevelopsustainableeducationprogramforbuildinghumanresourcecapacityneeded
forenhancingindustrycompetitivenessinIndonesia.


2. LearningGoalsofMBAITB
In General, The MBAITBs learning goal is to develop students to have the following
characteristics:
AStrongcompetenceinbusinessandtechnologybasedmanagementaswellasdecision
makingcapabilitiesasdemonstratedbybusinessleadersintheworld.
Anethicalleadershipandprofessionalmindset.
Anentrepreneurialspiritbothasprofessionalsandasentrepreneurs.
Abilitytomakedecisionsbasedonhumanvaluesinasystemicandintegratedmanner
soastomeettheneedsofthecommunity.

There are three programs at MBA ITB Bandung campus with specific learning goals as
follows:
A.YoungProfessional
The learning goal of this program is to build business sensitivity and business
administrationknowledgeandskillsrequiredtostartcareeratmanageriallevel.
B.CreativeandCulturalEntrepreneurship(CCE)
Thelearninggoalofthisprogramistoteachstudentsaboutdoingbusinessincreative
andculturesectorsandhowtomanagetheirnewbusinessintheseareas.
C.ExecutiveMBA
Thelearninggoalofthisprogramtoimprovestudentsagilityindecisionmakingandto
developaholisticviewofbusinesswhichenablesthemtoleadabusinessprojectona
higherleveleffectivelyintodaysbusinessenvironment.

Page2of7

 3. LearningGoalsofThisCourse
ThiscourseisforExecutiveMBAstudents.Itaimsatteachinganddevelopingthefollowing
competencesto:
Introducestudentswithanoverviewofthefinancialreportingsystems.
Createawarenessamongstudentsoftheneedtounderstandaccounting.
Familiarizestudentswiththerolesofaccountinginmakingbusinessdecisions.
Introducestudentswithanoverviewofthemanagerialaccounting.
Developtheabilitytoanalyzevariouscostsinacompany.


4. LearningOutcomesofThisCourse
Aftercompletingthiscourse,studentswillbeableto:
Understandtheroleofaccountinginacompany
Understandthedifferencesbetweenfinancialaccountingandmanagerialaccounting
Understandthestructure offinancialreports,especiallytheincomestatementandthe
balancesheet.
Understandthecostconcepts.
Analyzebreakevenpoint(profitcostsvolume).
Analyzethecostsofjointproductsandbyproducts.
Understandstandardcostingsystemandanalyzethevariances.
Analyzecostsusingactivitybasedcostingsystem.


5. TheCourseStructure
Thecourseconsistsof:
1. FinancialAccounting:
a. Introductiontocompanyconcepts.
b. Introductiontoaccountingconcepts(somebasicconceptsandtheaccountingmodel).
c. Accountingrecordsandsystems.
d. Incometaxes(Indonesianversion).
e. Financialreportsanalysis.
2. ManagerialAccounting:
a. Costsconcept.
b. Breakevenanalysis.
c. Jointproductsandbyproducts.

Page3of7

 d. Standardcostingsystemandvariancesanalysis.
e. Activitybasedcostingsystem.

6. TheCoursePlan
Date Outcome(s) Activity(ies) Preparation Evaluation Facilitator
Session1(19:0020:30)
Break(20:3020:45)

Session2(20:4522:15)
Session1(19:0020:30)
Break(20:3020:45)

Session2(20:4522:15)
Session1(19:0020:30)
Break(20:3020:45)

Session2(20:4522:15)
Session1(19:0020:30)
Break(20:3020:45)

Session2(20:4522:15)
Session1(19:0020:30)
Break(20:3020:45)

Session2(20:4522:15)

MidTest

Session1(19:0020:30)
Break(20:3020:45)

Session2(20:4522:15)
Session1(19:0020:30)
Break(20:3020:45)

Session2(20:4522:15)
Session1(19:0020:30)
Break(20:3020:45)

Session2(20:4522:15)
Session1(19:0020:30)
Break(20:3020:45)

Session2(20:4522:15)
Session1(19:0020:30)
Break(20:3020:45)

Session2(20:4522:15)

FinalTest

Page4of7

 7. LecturerProfile
Name:Ir.Drs.H.ArsonAliudin,SE,DEA
Email:arson@sbmitb.ac.id
Aboutme
Ir. Drs. H. Arson Aliludin, SE, DEA has a degree in industrial engineering from Industrial
EngineeringDepartmentofITB(InstitutTeknologiBandung).Hepursuedfurtherstudiesat
IAE (lInstitut dAdministration des Entreprises), lUniversite dAixMarseille III, in Aixen
Provence,France,andgraduatedwithaDEA(DiplomedEtudesApprofondiesenSciences
de la Gestion/Master in The Sciences of Management). In addition to his engineering
degree,hehastwootherundergraduatedegrees,oneinsyariah(Islamiclaw)fromSharia
Faculty of UNISBA (Universitas Islam Bandung), and the other in economics from
EconomicsFacultyofUT(UniversitasTerbuka).
He has a wealth of experience in consulting and training at PT PROPELAT, PT Semen
Padang, PERUMTEL/PT TELKOM, PERUMPOS & GIRO/PT Pos Indonesia, PT IGLAS and PT
PAL, to name a few. Prior to joining MBAITB, he was a permanent lecturer at the ITB
IndustrialEngineeringDepartment(19752003)andnowheisstillapermanentlecturerat
theITBSchoolofBusinessandManagement(since2004).

8. Grading
Item Weight
Classparticipation 30%
Assignment 30%
MidTest 20%
FinalTest 20%
TOTAL 100%

9. StudentsGuidance
Inordertosucceed,studentsareadvisedtodothefollowings:
1. Allocatesufficienttimeforselfpreparation
2. Discussconceptsandcaseswiththeirsyndicate
3. Elaboratepracticalcasesapartfromcasesgiven
4. Haveapropernotesofalllecture
5. Contributeactivelyintheclass

Page5of7

 10. References
Maintextbook:
Anthony,R.N.&D.F.Hawkins&K.A.Merchant,2011,Accounting:TextandCases,13th
edition,McGrawHillBookCo,Singapore
Supportingtext:
a. Jiambalvo,James,2012,ManagerialAccounting,5th edition,JohnWiley&Sons,Inc.,
NewYork
b. Horngren, Datar, and Foster, 2012, Cost Accounting A Managerial Emphasis, 14th
edition,PearsonEducation(PrenticeHall,Inc.?),UpperSaddleRiver,NewJersey
c. Kieso, Donald E. & Jerry J. Weygandt & Terry D. Warfield, 2012, Intermediate
Accounting,14thedition,JohnWiley&Sons,Inc.,NewYork.

Page6of7