Accounting

(This is for the student with Adm.Code 60X-XXXX and over, for 55X-XXXX to 59X-XXXX Please click Accounting (Old) Curriculum.)

Bachelor of Business Administration (Accounting)

B.B.A. (Accounting)

บริหารธุรกิจบัณฑิต (การบัญชี))

บธ.บ. (การบัญชี))

Chairperson :

Asst. Prof. Dr. Amara Tirasriwat

Curriculum

Number of credits 142 credits
Duration of study Students must complete all the requirements for the degree in a maximum of 8 years.
Curriculum structure
Total number of credits		142	credits
A.	General education courses Language courses Social science courses Humanities courses Science and mathematics courses	40 15 13 6 6	credits credits credits credits credits
B.	Specialized courses Business core courses Major required courses Major elective courses	96 48 39 9	credits credits credits credits
C.	Free elective courses	6	credits

A. General education courses

Language Courses

Language courses
Course code	Course title	credits
BG 1001	English I	3 (2-3-6)
BG 1002	English II	3 (2-3-6)
BG 2000	English III	3 (2-3-6)
BG 2001	English IV	3 (2-3-6)
GE 1403 (OR) GE 1405 (OR) GE 1408	Communication in Thai (OR) Thai Language and Culture (for international students) (OR) Thai usage (for students who graduated from international schools)	3 (3-0-6)
Total		15 credits

Social science courses

Social science courses
Course code	Course title	credits
ECO 2201	Microeconomics	3 (3-0-6)
ECO 2202	Macroeconomics	3 (3-0-6)
GE 1204	Physical educations	1 (1-0-2)
GE 2202	Ethics	3 (3-0-6)
MGT 1101	Introduction to Business	3 (3-0-6)
Total		13 Credits

Humanity courses
Total	6 Credits

Science and mathematic Courses

Science and mathematic courses
Course code	Course title	credits
MA 1200	Mathematics for Business	3 (3-0-6)
GE 1301	Environmental Science	3 (3-0-6)
Total		6 credits

B. Specialized courses

Business core courses

Business core courses
Course code	Course title	credits
ACT 1600	Fundamentals of Financial Accounting	3 (3-0-6)
ACT 2620	Fundamentals of Managerial Accounting	3 (3-0-6)
SA 1201	Statistics I	3 (3-0-6)
BG 1400	Business Law I	3 (3-0-6)
BG 1401	Business Law II	3 (3-0-6)
SA 2200	Statistics II	3 (3-0-6)
MIS 1221	Computer Literacy	0 (0-1-1)
MIS 2111	Introduction to Management Information Systems	3 (3-0-6)
MIS 2221	Quantitative Analysis Tools	Analysis 0 (0-1-1)
FIN 2201	Principles of Finance	3 (3-0-6)
FIN 3101	Corporate Finance	3 (3-0-6)
IBM 2201	International Business Environment	3 (3-0-6)
MGT 2900	Principles of Management	3 (3-0-6)
MGT 3905	Operations Management	3 (3-0-6)
MGT 3907	Business Communication	3 (3-0-6)
MGT 3940	Business Research Methodology	3 (3-0-6)
MGT 4914	Entrepreneurship	3 (3-0-6)
MKT 2280	Principles of Marketing	3 (3-0-6)
Total		48 credits

Major required courses

Major required courses
Course Code	Course Title	Credits
ACT 3602	Intermediate Accounting I	3 (3-0-6)
ACT 3603	Intermediate Accounting II	3 (3-0-6)
ACT 3608	Financial Report and Financial Statement Analysis	3 (3-0-6)
ACT 3614	Taxation I	3 (3-0-6)
ACT 3615	Taxation II	3 (3-0-6)
ACT 3622	Cost Accounting	3 (3-0-6)
ACT 3643	Auditing	3 (3-0-6)
ACT 3644	Internal Control and Audit	3 (3-0-6)
ACT 4607	Advance Accounting I	3 (3-0-6)
ACT 4608	Advance Accounting II	3 (3-0-6)
ACT 4611	Seminar in Accounting	3 (3-0-6)
ACT 4646	Accounting Information Systems	3 (3-0-6)
ACT 4647	Accounting Software Packages	3 (3-0-6)
Total		39 credits

Plan A

Plan A - Major concentration courses
Students must choose one of the four following tracks as their major concentration courses. In each track, students must choose three out of four courses.
Course code	Course title	credits
Track: A Auditing
ACT 4641	Problems in Auditing	3 (2-2-5)
ACT 4643	Seminar in Auditing	3 (3-0-6)
ACT 4648	EDP Auditing	3 (3-0-6)
ACT 4649	Accounting Internship	3 (135 hours)
Total		9 credits
Track B: Financial Accounting
ACT 4605	International Accounting	3 (3-0-6)
ACT 4609	Accounting Theory	3 (3-0-6)
ACT 4612	Independent Study	3 (3-0-6)
ACT 4649	Accounting Internship	3 (135 hours)
Total		9 credits
Track C: Managerial Accounting
ACT 3623	Cost Management	3 (3-0-6)
ACT 3629	Profits Planning and Control	3 (3-0-6)
ACT 4624	Seminar in Management Accounting	3 (3-0-6)
ACT 4649	Accounting Internship	3 (135 hours)
Total		9 credits
Track D: Others
Students pursuing Track D must select three major elective courses.
ACT 3606	Public Sector and Fund Accounting	3 (3-0-6)
ACT 3623	Cost Management	3 (3-0-6)
ACT 3624	Real Estate Accounting	3 (3-0-6)
ACT 3625	Hospital Accounting	3 (3-0-6)
ACT 3629	Profits Planning and Control	3 (3-0-6)
ACT 4605	International Accounting	3 (3-0-6)
ACT 4609	Accounting Theory	3 (3-0-6)
ACT 4612	Independent Study	3 (3-0-6)
ACT 4624	Seminar in Management Accounting	3 (3-0-6)
ACT 4641	Problems in Auditing	3 (3-0-6)
ACT 4643	Seminar in Auditing	3 (3-0-6)
ACT 4648	EDP Auditing	3 (3-0-6)
ACT 4649	Accounting Internship	3 (135 hours)
Total		9 credits

Plan B

Major elective courses
Students pursuing PLAN B must select a concentration in the major area and study the three out of four courses.
Course code	Course title	credits
Insurance
INS 3101	Principles of Risk Management and Insurance	3 (3-0-6)
INS 3201	Property Insurance	3 (3-0-6)
INS 3202	Casualty Insurance	3 (3-0-6)
INS 3301	Principles of Life Assurance	3 (3-0-6)
Finance
FIN 3102	Business and Economic Analysis for Decision	3 (3-0-6)
FIN 3201	Investment	3 (3-0-6)
FIN 3203	Bank Management	3 (3-0-6)
FIN 4101	Financial Management	3 (3-0-6)
Hospitality and Tourism Management
HTM 3101	Introduction to Hospitality Management	3 (3-0-6)
HTM 3102	Introduction to Tourism Management	3 (3-0-6)
HTM 3103	Consumer Behavior in Hospitality and Tourism Industry	3 (3-0-6)
HTM 3211	Food and Beverage Management	3 (3-0-6)
Industrial Management and Logistics(IML)
IML 3203	Logistics and Supply Chain Management	3 (3-0-6)
IML 3204	Industrial Safety and Risk Management	3 (3-0-6)
IML 4201	Lean Manufacturing and Agile Supply Chain	3 (3-0-6)
IML 4203	Quality Management	3 (3-0-6)
Management Information Systems (MIS)
MIS 3111	Business Process Management	3 (3-0-6)
MIS 3121	Database Systems	3 (2-2-6)
MIS 4111	Information Systems Project Management	3 (3-0-6)
MIS 4122	Business Intelligence	3 (2-2-6)
Marketing (MKT)
MKT 3525	Sales Management	3 (3-0-6)
MKT 3530	Consumer Behavior	3 (3-0-6)
MKT 4725	Competitive Analysis and Strategy	3 (3-0-6)
MKT 4730	Marketing Management	3 (3-0-6)
Total		9 Credits

C. Free elective courses

Students can take free elective courses of 6 credits from any faculty in Assumption University upon completion of the prerequisites (if any). However, they are certain courses that the Martin De Tours School of Management and Economics does not allow the students to enroll as follows:

Subject code	Subject name
BG 1112 or GE 1202 or	General Psychology
GE 1207	Fundamental Psychology
BG 1203	Fundamentals of Statistics
BG 1402 or	Business, Society and Government
GE 1203	Society, Politics and Economics
ECO 2220	Introduction to Economics
ECO 2531	Principles of Microeconomics
ECO 2541	Principles of Macroeconomics
GE 1101	Thai Civilization
GE 1203	Society, Politics and Economics
GE 1404	Thai Culture and Tradition (For Comm.Arts Students only) = BG1405 Thai Language and Culture
PC 3803 or PC 3311 or	Personality and Social Interactive
PC 3311	Acting for Personality/Social Interaction
ACT 1601	Fundamentals of Financial Accounting (For Arts Students)
ACT 1602	Fundamentals of Financial Accounting (For Science and Technology Students)
Subject with 1 or 2 credits
GS 1000	Use of Library
MA 1101	Applied Composition I

Study plans

First and Second Year (Freshmen and Sophomore)

During the freshmen year, all students in Martin de Tours School of Management and Economics pursues the same study plan consisting of general education courses and business core courses, which provide them with the basic knowledge on all the disciplines in business. The study plan also prepares the students with adequate knowledge to select a concentration that suits his/her ability, background, and preferences.

Third and Fourth Years (Junior and Senior)

During the junior and senior years, students who select the Accounting Major follow the program of studies:

1. Thirteen Major Required Courses

2. Three Concentration Courses

Plan A: Major Concentration Courses Or

Plan B: Business Concentration Courses

3. Two Free Elective Courses

First Year

First year
First semester
Course code	Course title	credits
BG 1001	English I	3 (2-3-6)
MA 1200	Mathematics for Business	3 (3-0-6)
SA 1201	Statistics I	3 (3-0-6)
BG 1400	Business Law I	3 (3-0-6)
GE 1204	Physical Education	1 (1-0-2)
GE 1301	Environmental Science	3 (3-0-6)
GE 1403	Communication in Thai	3 (3-0-6)
Total		19 (18-3-38)

Second semester
Course code	Course title	credits
ACT 1600	Fundamentals of Financial Accounting	3 (3-0-6)
BG 1002	English II	3 (2-3-6)
BG 1401	Business Law II	3 (3-0-6)
SA 2200	Statistics II	3 (3-0-6)
ECO 2201	Microeconomics	3 (3-0-6)
MIS 1221	Computer Literacy	0 (0-2-0)
MGT 1101	Introduction to Business	3 (3-0-6)
Total		18 (17-5-36)

Second Year

Second year
First semester
Course code	Course title	credits
ACT 2620	Fundamentals of Managerial Accounting	3 (3-0-6)
BG 2000	English III	3 (2-3-6)
ECO 2202	Macroeconomics	3 (3-0-6)
MIS 2111	Introduction to Management Information Systems	3 (3-0-6)
MGT 2404	Managerial Psychology	3 (3-0-6)
MGT 2900	Principles of Management	3 (3-0-6)
Total		17 (18-3-36)

Second semester
Course code	Course title	credits
BG 2001	English IV	3 (2-3-6)
FIN 2201	Principles of Finance	3 (3-0-6)
GE 2101	World Civilization	3 (3-0-6)
GE 2202	Ethics	3 (3-0-6)
IBM 2201	International Business Environment	3 (3-0-6)
MKT 2280	Principles of Marketing	3 (3-0-6)
Total		18 (17-5-36)

Third Year

Third year
First semester
Course code	Course title	credits
ACT 3602	Intermediate Accounting I	3 (3-0-6)
ACT 3603	Intermediate Accounting II	3 (3-0-6)
ACT 3614	Taxation I	3 (3-0-6)
ACT 3608	Financial Report and Financial Statement Analysis	3 (3-0-6)
ACT 3622	Cost Accounting	3 (3-0-6)
MIS 2221	Quantitative Analysis Tools	0 (0-1-1)
FIN 3101	Corporate Finance	3 (3-0-6)
Total		18 (18-1-39)

Second semester
Course code	Course title	credits
ACT 3615	Taxation II	3 (3-0-6)
ACT 3643	Auditing	3 (3-0-6)
ACT 3644	Internal Control and Audit	3 (3-0-6)
MGT 3905	Operations Management	3 (3-0-6)
MGT 3907	Business Communication	3 (3-0-6)
MGT 3940	Business Research Methodology	3 (3-0-6)
Total		18 (18-0-36)

Fourth Year

Fourth year
First semester
Course code	Course title	credits
ACT 4607	Advanced Accounting I	3 (3-0-6)
ACT 4608	Advanced Accounting II	3 (3-0-6)
ACT 4646	Accounting Information Systems	3 (3-0-6)
MGT 4914	Entrepreneurship	3 (3-0-6)
Two Plan A / Plan B / Plan C courses		6 (6-0-12)
Total		18 (18-0-36)

Second semester
Course code	Course title	credits
ACT 4611	Seminar in Accounting	3 (3-0-6)
ACT 4647	Accounting Software Package	3 (3-0-6)
One Plan A / Plan B / Plan C course		3 (3-0-6)
One Free Elective Course		3 (3-0-6)
One Free Elective Course		3 (3-0-6)
Total		15 (15-0-30)

Minor

The Accounting Program offers the following courses as Plan B Business Concentration (Accounting) for other programs of Martin de Tours School of Management and Economics as minor in Accounting

Course code	Course title	credits
ACT 3602	Intermediate Accounting I	3 (3-0-6)
ACT 3603	Intermediate Accounting II	3 (3-0-6)
ACT 3614	Taxation I	3 (3-0-6)
ACT 3629	Profit Planning and Control	3 (3-0-6)
ACT 3622	Cost Accounting	3 (3-0-6)