DEGREE CONFERRED

Bachelor of Business Administration (Accounting)

B.B.A. (Accounting)

GRADUATION REQUIREMENTS

Assumption University confers the degree of Bachelor of Business Administration in Accounting upon students who meet all of the following requirements:

  • Have completed the total number of credits of the curriculum
  • Have obtained a cumulative grade point average of at least 2.00
  • Have participated in 16 sessions of the Professional Ethics Seminar
  • Have obtained library and financial clearance from the University
  • Have demonstrated good behavior and discipline
  • Have to meet the minimum English Proficiency requirement specified in one of the following criteria

Test Instruments

Required Passing Scores

AU English Proficiency Assessment

or

70%*

TOEFL (iBT)

or

90

TOEFL (P)

or

575

IELTS

6.5

*70% = Level B2 in Common European Framework of Reference for Language (CEFR)

OBJECTIVES

To produce graduates who have the characteristics, knowledge and skills as follows:

  • Morally sound, committed to acting justly and open to further growth.
  • Have knowledge of accounting principles, possess analytical tools and practical knowledge and skills to make sound accounting decisions.
  • Flexible, competent and well-rounded in confronting and solving accounting, financing, and related business problems.
  • Able to apply accounting principles in the practice of their profession.
  • Able to work as a team and motivate others to work.
  • Have positive attitude towards the accounting professions, interpersonal, calculation, analytical, communication and presentation skills, and IT skills.

COURSES

General Education Courses 40 Credits

Language

Language Courses  15 Credits

BG 1001 English I 3
BG 1002 English II 3
BG 2000 English III 3
BG 2001 English IV 3
GE 1403 Communication in Thai (for Thai Students) 3
or    
GE 1405 Thai Language and Culture (for non-Thai students)  3
or    
GE 1408 Thai Usage (for international students) 3

Specialized Courses 96 Credits

Business Core

Business Core Courses    48 Credits

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

Concentration Courses

Students must choose one of the two following plans as their concentration courses and each plan choose only 3 courses out of 4 courses specified.

                Plan A: Major Concentration Courses                                                                                      9 Credits

                or

                Plan B: Business Concentration Courses                                                                                  9 Credits

Plan A

PLAN A – Major Concentration Courses                                                                                                  9 credits

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.

                Track A: Auditing                                                                                                                 9 Credits

                or

                Track B: Financial Accounting                                                                                                9 Credits

                or

                Track C: Managerial Accounting                                                                                            9 Credits

                or

                Track D: Others                                                                                                                  9 Credits  

Track A

ACT 4641 Problems in Auditing 3
ACT 4643 Seminar in Auditing 3
ACT 4648 EDP Auditing 3
ACT 4649 Accounting Internship 3 (135 Hours)

Track B

ACT 4605 International Accounting 3
ACT 4609 Accounting Theory 3
ACT 4612 Independent Study 3
ACT 4649 Accounting Internship 3 (135 Hours)

Track C


ACT 3633 Cost Management 3
ACT 3629 Profits Planning and Control 3
ACT 4634 Seminar in Management Accounting 3
ACT 4649 Accounting Internship 3 (135 Hours)

Track D

Students pursuing Track D must select three major elective courses.

ACT 3616 Public Sector and Fund Accounting 3
ACT 3633 Cost Management 3
ACT 3624 Real Estate Accounting 3
ACT 3625 Hospital Accounting 3
ACT 3626 Hotel Accounting 3
ACT 3629 Profits Planning and Control 3
ACT 4605 International Accounting 3
ACT 4609 Accounting Theory 3
ACT 4612 Independent Study 3
ACT 4634 Seminar in Management Accounting 3
ACT 4641 Problems in Auditing 3
ACT 4643 Seminar in Auditing 3
ACT 4648 EDP Auditing 3
ACT 4649 Accounting Internship 3 (135 Hours)

Free Elective Course     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).

STUDY PLAN

First and Second Years (Freshmen and Sophomore)

During the freshmen year, all students in Martin de Tours School of Management and Economics pursue 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 Accounting program of studies:

  1. Thirteen Major Required Courses
  2. Four Concentration Courses

                    Plan A: Major Concentration Courses

                    or

                    Plan B: Business Concentration Courses

  1. Two Free Elective Courses

FIRST YEAR

First Semester

Code Subjects Credits
BG 1001 English I 3
MA 1200 Mathematics for Business 3
SA 1201 Statistics I 3
BG 1400 Business Law I 3
GE 1204 Physical Education 1
GE 1301 Environmental Science 3
GE 1403 Communication in Thai (for Thai students) 3
  Total 19

Second Semester

Code Subjects Credits
ACT 1600 Fundamentals of Financial Accounting 3
BG 1002 English II 3
BG 1401 Business Law II 3
SA 2200 Statistics II 3
ECO 2201 Microeconomics 3
MIS 1221 Computer Literacy 0
MGT 1101 Introduction to Business 3
  Total 18