(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 (TQF2 2017)
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
Humanity courses |
Course code |
Course title |
credits |
GE 2101 |
World Civilization |
3 (3-0-6) |
MGT 2404 |
Managerial Psychology |
3 (3-0-6) |
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) |
Social science courses