Reference : Undergraduate Bulletin 2015-2016

Degree Conferred: Bachelor of Business Administration (Accounting)

B.B.A. (Accounting)

Program 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 decision
  • 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

A. 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 3
or GE 1401 Language and Communication Skills (For International students) 3

B. Specialized Courses 96 Credits

Business Core Courses

Business Core Courses 48 Credits
ACT 1600 Fundamentals of Financial Accounting 3
ACT 2620 Fundamentals of Managerial Accounting 3
BG 1201 Statistics I 3
BG 1400 Business Law I 3
BG 1401 Business Law II 3
BG 2200 Statistics II 3
BIS 1141 Business Software Applications 0
BIS 2180 Information Technology 3
BIS 3340 Computer Tools in Research 0
FIN 2700 Money, Banking and Financial Markets 3
FIN 3701 Corporate Finance 3
IBM 2702 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.

Plan A: Major Concentration Courses 12 Credits
OR Plan B: Business Concentration Courses 12 Credits

Plan A

Plan A: Major Concentration Courses
Students must choose one of the four following tracks as their major concentration courses.
Track A: Auditing 12 Credits
OR Track B: Financial Accounting 12 Credits
OR Track C: Managerial Accounting 12 Credits
OR Track D: Others 12 Credits
Auditing Credits
ACT 4641 Problems in Auditing 3
ACT 4643 Seminar in Auditing 3
ACT 4648 EDP Auditing 3
ACT 4649 Accounting Internship (135 Hours) 3
Financial Accounting Credits
ACT 4605 International Accounting 3
ACT 4609 Accounting Theory 3
ACT 4647 Accounting Software Package 3
ACT 4649 Accounting Internship (135 Hours) 3
Managerial Accounting Credits
ACT 3623 Cost Management 3
ACT 3629 Profits Planning and Control 3
ACT 4624 Seminar in Management Accounting 3
ACT 4647 Accounting Software Package 3
Others
Students pursuing Track D must select four major elective courses.
Course Code Course Title Credits
ACT 3606 Public Sector and Fund Accounting 3
ACT 3623 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 4624 Seminar in Management Accounting 3
ACT 4641 Problems in Auditing 3
ACT 4643 Seminar in Auditing 3
ACT 4647 Accounting Software Package 3
ACT 4648 EDP Auditing 3
ACT 4649 Accounting Internship (135 Hours) 3

C. Free Elective Courses 6 Credits

Students can take free elective courses of 6 credits from any faculty in Assumption University upon completion of the prerequisites (if any).


Study Plan

First and Second Year (Freshmen and Sophomore)
During the freshmen year, all students in Martin de Tours School of Management 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 Year (Junior and Senior)
During the junior and senior year, students who select the Accounting Major follow the Accounting program of studies:

  • Twelve Major Required Courses
  • Four Concentration Courses
  • Plan A: Major Concentration Courses
    or Plan B: Business Concentration Courses
  • Two Free Elective Courses

First Year

FIRST YEAR
First Semester
Course Code Course Title Credits
BG 1001 English I 3
BG 1200 Mathematics for Business 3
BG 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 3
or GE 1401 Language and Communication Skills (For international students) 3
  Total 19
Second Semester  
Course Code Course Title Credits
ACT 1600 Fundamentals of Financial Accounting 3
BG 1002 English II 3
BG 1401 Business Law II 3
BG 2200 Statistics II 3
BG 2401 Microeconomics 3
BIS 1141 Business Software Applications 0
MGT 1101 Introduction to Business 3
  Total 18