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Bachelor of Accountancy (B.Acc)

Program Highlights

  • 3.5-year program for those who want to be professional accountants
  • Internship opportunities at Big 4 and other leading accounting firms
    • For the past five years, all students interned at the Big 4 received the job offer after a completion of their internships.
  • CIMA pathway

High demand for accounting graduates from international programs

  • Globalization and international trade requires professional accountants with in-depth knowledge of international accounting standards.
  • International accounting firms offer highly competitive salaries

Program Structure

General Studies (24 Credits)

Students are required to take 18 credits of General Education Required Courses, and can choose 6 credits from the list of General Education Elective Courses in the Provided List

General Education Courses
Language Courses 12 Credits
ELE 1001 Communicative English I 3 (2-3-6)
ELE 1002 Communicative English II 3 (2-3-6)
ELE 2000 Academic English 3 (2-3-6)
ELE 2001 Advanced Academic English 3 (2-3-6)
GE 2202 Ethics 3 (3-0-6)
LLB 1501 Business Law (For Non-Law Students) 3 (3-0-6)
General Education Elective Courses
Choose 6 Credits of General Education Elective Courses
GE 1104 Thai Historical Perspectives 3 (3-0-6)
GE 2102 Human Heritage and Globalization 3 (3-0-6)
GE 2103 Art of Reasoning 3 (3-0-6)
GE 2110 Human Civilizations and Global Citizens 2 (2-0-4)
ADX 1102 Design Culture Exposure 2 (0-4-4)
ADX 1140 Journey for Urban Art and Culture Exploration 3 (3-0-6)
FT 2003A Foods Changing the World (Part A) 2 (2-0-4)
FT 2003B Foods Changing the World (Part B) 1 (1-0-2)
GE 1107 Perspectives in Politics and Economy 3 (3-0-6)
MU 1002   Pop Music Appreciation 3 (3-0-6)
MU 1231 History and Literature of Music 3 (3-0-6)
MU 3602 Music Therapy 3 (3-0-6)
MU 4223 Music in Human Life 3 (3-0-6)
GE 1204 Physical Education 1 (0-2-1)
GE 1205 ASEAN Ways 3 (3-0-6)
GE 1209 Psychology Application in Daily Life 3 (3-0-6)
GE 2207 Sport, Health and Wellness Development 3 (3-0-6)
GE 2209 The Power of Personality in Leadership 3 (3-0-6)
GE 2210 Love and Art of Living 3 (3-0-6)
BBA 1004 Essential Marketing for Entrepreneurs 2 (2-0-4)
BBA 1005 Essential Finance for Entrepreneurs 2 (2-0-4)
BBA 1006 Essential Economics for Entrepreneurs 2 (2-0-4)
ADX 1101   Art and Design Appreciation 3 (3-0-6)
ADX 1240 Artist Studio (Painting and Rendering) 3 (2-2-5)
ADX 1303 Design Communication 3 (2-2-5)
ADX 1304 Design Fundamental 3 (2-2-5)
BBA 1010 Design Thinking in Business 3 (3-0-6)
BBA 1012 Entrepreneurial Marketing 3 (3-0-6)
BBA 1020 Design Thinking Essentials 2 (2-0-4)
BBA 1021   Design Thinking Workshop 1 (1-0-2)
BBA 1022 Building CEO and Leadership Essentials 2 (2-0-4)
BBA 1023 Building CEO and Leadership Workshop 1 (1-0-2)
BBA 1024 Entrepreneurial Marketing Essentials 2 (2-0-4)
BBA 1025 Entrepreneurial Marketing Workshop 1 (1-0-2)
CA 1110 Art and Beauty of Living 3 (2-2-5)
AD 3280 Inspiration, Lifestyles and Popular Culture 3 (2-2-5)
EG 1001 Digital Literacy 3 (3-0-6)
FT 1003 Food Factory Explore Trip (Special Course) 3 (3-0-6)
FT 2004 Drinkology: The Art of drinking 3 (3-0-6)
FT 2005 Food Zodiac 3 (3-0-6)
GE 2212 Exotic Thai Food and Crafts 3 (3-0-6)
GE 2213 Thai Market Vendor Exposure 3 (3-0-6)
ITX 2004 UI/UX Design and Prototyping (For Non-Science Students) 3 (3-0-6)
ITX 2005 Design Thinking (For Non-Science Students) 3 (3-0-6)
ITX 4502 Tech Startup (For Non-Science Students) 3 (3-0-6)
LLB 1502 Fundamentals of Tax Law (For Non-Law Students) 3 (3-0-6)
LLB 4540 International Business Law and Start-Up Business (For Non-Law Students) 3 (3-0-6)
LLB 4806 Business and Human Rights (For Non-Law Students) 3 (3-0-6)
MB 2531 Music Business 3 (3-0-6)
NGE 0110 First Aid and Basic Life Support (For Non-Nursing Students) 3 (3-0-6)
NGE 0111 Innovative Media and Project Influencing Health Risk Behavior (For Non-Nursing Students) 3 (3-0-6)
GE 1302 Ecology and Sustainability 3 (3-0-6)
GE 1303 Science for Sustainable Future 2 (2-0-4)
GE 2304 Lifestyles and Sustainability in Dynamic World 3 (3-0-6)
BBA 1007 Data Analytics for Entrepreneurs 3 (2-2-5)
BBA 1013 Entrepreneurial Finance (For Non-MSME Students) 3 (3-0-6)
BBA 1014 The Art of Data for Business 3 (3-0-6)
BBA 1028   The Art of Data Essentials 2 (2-1-4)
BBA 1029 The Art of Data Workshop 1 (0-1-1)
CA 1201 Creative Photography 3 (2-2-5)
CA 1202 Computer Graphic for Presentation Design for Pitching 3 (2-2-5)
CSX 3001 Fundamentals of Computer Programming 3 (3-0-6)
EG 1002 Application Design for Everyone Literacy 3 (3-0-6)
EG 1003 Introduction to Internet of Things (IoTs) Literacy 3 (3-0-6)
EG 1004 Artificial Intelligence for Beginners 3 (3-0-6)
EG 1005 3D Modelling and 3D Printing Technology 3 (3-0-6)
FT 1004A Food-Agri-Bio Tech Trend Update (Part A) 2 (2-0-4)
FT 1004B Food-Agri-Bio Tech Trend Update (Part B) 1 (1-0-2)
FT 1005 Sustainability and Circular Living 3 (3-0-6)
DM 3280 Digital Art in Data Visualization 3 (2-2-5)
ITX 3002 Introduction to Information Technology 3 (3-0-6)
GE 1403 Thai Language for Professional Communication (For Thai Students) 3 (3-0-6)
GE 1409 Thai Language for Intercultural Communication (For Non-Thai Students) 3 (3-0-6)
GE 1410 Thai for Professional Communication (For Thai Students) 2 (2-0-4)
GE 1411 Thai Language for Multicultural Communication (For Non-Thai Students) 2 (2-0-4)
GE 1412 Introductory Thai Usage (For Thai Students from International Program) 2 (2-0-4)
GE 1413 Introduction to Korean Language and K-pop Culture 3 (3-0-6)
GE 1414 Introduction to Spanish Language and Culture 3 (3-0-6)
GE 1415 Storytelling and Presentation Skills in English 3 (3-0-6)
GE 3401 Public Speaking in Thai 3 (3-0-6)

Business Core Courses (52 Credits)

Students will have to take all the Business Core Courses 

Specialized Courses
Business Core Courses 52 Credits
BBA 1110 Seminar in Business I 1 (1-0-2)
BBA 1120 Seminar in Business II 1 (1-0-2)
BBA 2110 Seminar in Business III 1 (1-0-2)
BBA 2120 Seminar in Business IV 1 (1-0-2)
BBA 1111   Business Essential: A Design Thinking Approach 3 (3-0-6)
BBA 1112 Digital Literacy 3 (2-2-5)
BBA 1113 Mathematics for Business 3 (3-0-6)
BBA 1114 Microeconomics 3 (3-0-6)
BBA 1121 Marketing in Practice 3 (3-0-6)
BBA 1122 Statistics for Business 3 (3-0-6)
BBA 1124 Macroeconomics 3 (3-0-6)
BBA 1125 Fundamentals of Financial Accounting 3 (3-0-6)
BBA 2111 Navigating Global Business Environment 3 (3-0-6)
BBA 2112 Data Analytics Essentials 3 (2-2-5)
BBA 2113 Intercultural Communication and Negotiation  3 (3-0-6)
BBA 2114 Financial Environment and Financial Planning 3 (3-0-6)
BBA 2115 Fundamentals of Managerial Accounting 3 (3-0-6)
BBA 2124 Corporate Finance Management 3 (3-0-6)
BBA 3111 Business Research  3 (3-0-6)
BBA 4111 Entrepreneurship 3 (3-0-6)

Major Required Courses (45 Credits)

Students have to take all major required subjects  (C Grade required)

Major Required 45 Credits
BAC 3602 Intermediate Accounting I 3 (3-0-6)
BAC 3603 Intermediate Accounting II 3 (3-0-6)
BAC 3608 Financial Report and Financial Statement Analysis 3 (3-0-6)
BAC 3614 Taxation I 3 (3-0-6)
BAC 3615 Taxation II 3 (3-0-6)
BAC 3632 Cost Accounting 3 (3-0-6)
BAC 3643 Auditing 3 (3-0-6)
BAC 3644 Internal Control and Internal Audit 3 (3-0-6)
BAC 4607 Advanced Accounting I 3 (3-0-6)
BAC 4608 Advanced Accounting II 3 (3-0-6)
BAC 4611 Seminar in Accounting 3 (3-0-6)
BAC 4616 Business and Accounting Profession Ethics 3 (3-0-6)
BAC 4646 Accounting Information Systems 3 (3-0-6)
BAC 4647 Accounting Software Packages 3 (3-0-6)
BAC 4648 IT Auditing 3 (3-0-6)

Concentration Courses (9 Credits)

Students must choose either Plan A or Plan B as their concentration courses

  • Plan A: Major Concentration Courses
    • Track A: Auditing
    • Track B: Financial Accounting
    • Track C: Management Accounting and Control
    • Track D: Accounting Information Management Systems
    • Track E: Others
  • Plan B: Business Concentration Courses
    • Management Information Systems
    • Finance
    • Hospitality and Tourism Management
    • Marketing
PLAN A – Major Concentration Courses 9 Credits
Students Have to Select Track for concentration and pick 3 subjects (9 credits) from the allowed list in the Track
Track A: Auditing
BAC 4641 Problems in Auditing 3 (3-0-6)
BAC 4643 Seminar in Auditing 3 (3-0-6)
BAC 4645 Forensic Accounting and Fraud Auditing    3 (3-0-6)
BAC 4669 Accounting Internship 3 (135 Hours)
Track B: Financial Accounting
BAC 4605 International Accounting 3 (3-0-6)
BAC 4609 Accounting Theory 3 (3-0-6)
BAC 4612 Accounting for Specific Enterprises 3 (3-0-6)
BAC 4669 Accounting Internship 3 (135 Hours)
Track C: Management Accounting and Control
BAC 3633 Cost Management 3 (3-0-6)
BAC 3629 Profit Planning and Control 3 (3-0-6)
BAC 4634 Seminar in Management Accounting 3 (3-0-6)
BAC 4669 Accounting Internship 3 (135 Hours)
Track D: Accounting Information Management System
BAC 4652 Accounting Information System Analysis and Design for ERP Program 3 (3-0-6)
BAC 4653 Accounting Information System Development and Implementation 3 (3-0-6)
BAC 4654 Data Analytics and Automation in Accounting Information System 3 (3-0-6)
BAC 4655 Seminar in Accounting Information System 3 (3-0-6)
Track E: Others
BAC 3633 Cost Management 3 (3-0-6)
BAC 3626 Hotel Accounting 3 (3-0-6)
BAC 3629 Profit Planning and Control 3 (3-0-6)
BAC 4605 International Accounting 3 (3-0-6)
BAC 4609 Accounting Theory 3 (3-0-6)
BAC 4634 Seminar in Management Accounting 3 (3-0-6)
BAC 4641 Problems in Auditing 3 (3-0-6)
BAC 4643 Seminar in Auditing 3 (3-0-6)
BAC 4645 Forensic Accounting and Fraud Auditing 3 (3-0-6)
BAC 4612 Accounting for Specific Enterprises 3 (3-0-6)
BAC 4614 Tax Planning 3 (3-0-6)
BAC 4615 Seminar in Taxation 3 (3-0-6)
BAC 4652 Accounting Information System Analysis and Design for ERP Program 3 (3-0-6)
BAC 4653 Accounting Information System Development and Implementation 3 (3-0-6)
BAC 4654 Data Analytics and Automation in Accounting Information System 3 (3-0-6)
BAC 4655 Seminar in Accounting Information System 3 (3-0-6)
PLAN B – Business Concentration Courses 9 Credits
Students Have to Select a Concentration and pick 3 subjects (9 credits) from the allowed list in the Business Concentration
Management Information Systems
BDM 3202 Digital Commerce 3 (2-2-5)
BDM 3208 Enterprise Resource Planning 3 (2-2-5)
BDM 3404 Data Structures and Algorithm 3 (2-2-5)
BDM 3405 Database Systems 3 (2-2-5)
Finance
BFR 2231 Business Strategic Analysis and Sustainable Finance 3 (3-0-6)
BFR 3231 Investment Strategy and Valuation 3 (3-0-6)
BFR 3232 Financial Modeling and Analysis 3 (3-0-6)
BFR 3131 Investment Management and Analysis 3 (3-0-6)
Hospitality and Tourism Management
BHT 3211 Gateway to Service Industry 3 (3-0-6)
BHT 3212 Food Service Management 3 (3-0-6)
BHT 3213 Talent Management in Hospitality and Tourism 3 (3-0-6)
BHT 4301 Information Technology in Hospitality and Tourism 3 (3-0-6)
Marketing
BMK 3211 Brand Driven Innovation      3 (3-0-6)
BMK 3212 Integrated Marketing Communications 3 (3-0-6)
BMK 3311 Content Marketing 3 (3-0-6)
BMK 3412 Experiential Marketing 3 (3-0-6)

Electives (6 Credits)

Students can take two free elective courses of 6 credits from any faculty in Assumption University upon completion of the prerequisites (if any).  Subjects should not be in the list of subjects that are not permitted by the school.

Study Plan

Year 1/Semester 1
Course Code  Course Title  Credits 
ELE 1001  Communicative English I  3 (2-3-6) 
BBA 1110 Seminar in Business I  1 (1-0-2) 
BBA 1111  Business Essential: A Design Thinking Approach  3 (3-0-6) 
BBA 1112  Digital Literacy  3 (2-2-5) 
BBA 1113 Mathematics for Business 3 (3-0-6) 
BBA 1114 Microeconomics  3 (3-0-6) 
One General Elective Course (1/2)  3 (3-0-6) 
Total 19(17-5-37)
Year 1/Semester 2
Course Code  Course Title Credits 
ELE 1002  Communicative English II  3 (2-3-6) 
BBA 1120 Seminar in Business II  1 (1-0-2) 
BBA 1121  Marketing in Practice  3 (3-0-6) 
BBA 1122 Statistics for Business 3 (3-0-6) 
BBA 1124 Macroeconomics  3 (3-0-6) 
BBA 1125 Fundamentals of Financial Accounting 3 (3-0-6)
LLB 1501 Business Law 3 (3-0-6)
Total 19 (18-3-38)
Year 2/Semester 1
Course Code  Course Title Credits 
ELE 2000  Academic English (English III) 3 (2-3-6) 
BBA 2110 Seminar in Business III  1 (1-0-2) 
BBA 2111 Navigating Global Business Environment  3 (3-0-6) 
BBA 2112  Data Analytics Essentials 3 (2-2-5) 
BBA 2113 Intercultural Communication and Negotiation  3 (3-0-6) 
BBA 2114 Financial Environment and Financial Planning  3 (3-0-6)
BBA 2115 Fundamentals of Managerial Accounting  3 (3-0-6) 
Total  19 (17-5-37)
Year 2/Semester 2
Course Code  Course Title Credits 
ELE 2001  Advanced Academic English  3 (2-3-6) 
BBA 2120 Seminar in Business IV 1 (1-0-2)
GE 2202   Ethics  3 (3-0-6)
BBA 2124 Corporate Financial Management 3 (3-0-6)
BAC 3602 Intermediate Accounting I  3 (3-0-6)
BAC 3614 Taxation I 3 (3-0-6)
One General Elective Course (2/2)  3 (3-0-6) 
Total 19 (18-3-38)
Year 3/Semester 1
Course Code  Course Title  Credits 
BAC 3603 Intermediate Accounting II+ 3 (3-0-6)
BAC 3608 Financial Reporting and Financial Statements Analysis 3 (3-0-6)
BAC 3615 Taxation II 3 (3-0-6)
BAC 3643 Auditing  3 (3-0-6)
BAC 3644 Internal Auditing  3 (3-0-6)
BBA 3111 Business Research for Practitioners  3 (3-0-6) 
Total 18 (18-0-36)
Year 3/Semester 2
Course Code  Course Title  Credits 
BAC 3632 Cost Accounting 3 (3-0-6)
BAC 4607 Advanced Accounting I 3 (3-0-6)
BAC 4616  Business and Accounting Profession Ethics 3 (3-0-6)
BAC 4646 Accounting Information System 3 (3-0-6)
One Free Elective Course (1/2) 3 (3-0-6)
One Major elective/Business Elective Course (1/3) 3 (3-0-6)
Total  18(18-0-36)
Year 4/Semester 1
Course Code  Course Title  Credits 
BAC 4608  Advanced Accounting II 3 (3-0-6)
BAC 4611 Seminar in Accounting 3 (3-0-6)
BAC 4647 Accounting Software Package  3 (3-0-6)
BAC 4648 IT Auditing 3 (3-0-6)
One Major elective/Business Elective Course (2/3) 3 (3-0-6)
Total  18(18-0-36)
Year 4/Semester 2
Course Code  Course Title  Credits 
BBA 4111 Entrepreneurship  3 (3-0-6)
One Major elective/Business Elective Course (3/3) 3 (3-0-6)
One Free Elective Course (2/2) 3 (3-0-6)
Total  9(9-0-18)
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