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

Social Science

Social Science Courses   13 Credits

ECO 2201 Microeconomics 3
ECO 2202 Macroeconomics 3
GE 1204 Physical Education 1
GE 2202 Ethics 3
MGT 1101 Introduction to Business 3

Humanities

Humanities Courses     6 Credits

GE 2101 World Civilization 3
MGT 2404 Managerial Psychology 3

Science and Mathematics

Science and Mathematics Courses        6 Credits

MA 1200 Mathematics for Business 3
GE 1301 Environmental Science 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

Major Required

Major Required Courses   39 credits

ACT 3602 Intermediate Accounting I 3
ACT 3603 Intermediate Accounting II 3
ACT 3608 Financial Report and Financial Statement Analysis  3
ACT 3614 Taxation I 3
ACT 3615 Taxation II 3
ACT 3632 Cost Accounting 3
ACT 3643 Auditing 3
ACT 3644 Internal Control and Audit 3
ACT 4607 Advanced Accounting I  3
ACT 4608 Advanced Accounting II 3
ACT 4611 Seminar in Accounting 3
ACT 4646 Accounting Information Systems  3
ACT 4647 Accounting Software Packages 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)

Plan B

PLAN B – Business Concentration Courses  9 credits

Students pursuing PLAN B must select a concentration in other business areas and choose only 3 courses out of 4 courses specified in each plan.

Management Information Systems

Management Information Systems

MIS 3121 Database System 3
MIS 4111 Information System Project Management  3
MIS 3111 Business Process Management 3
MIS 4122 Business Intelligence 3

Finance

Finance

FIN 3102 Business and Economic Analysis for Decision Making 3
FIN 3201 Investment 3
FIN 3203 Bank Management 3
FIN 4101 Financial Management 3

Hospitality and Tourism Management

Hospitality and Tourism Management

HTM 3101 Introduction to Hospitality Management 3
HTM 3102 Introduction to Tourism Management 3
HTM 3103 Consumer Behavior in Hospitality and Tourism Industry 3
HTM 3211 Food and Beverage Management 3

Marketing

Marketing

MKT 3525 Sales Management 3
MKT 3530 Consumer Behavior 3
MKT 4725 Competitive Analysis and Strategy 3
MKT 4730 Marketing Management 3

Insurance

Insurance

INS 3101 Principles of Risk Management and Insurance 3
INS 3201 Property Insurance 3
INS 3202 Casualty Insurance 3
INS 3301 Principles of Life Assurance 3

Industrial Management and Logistics

Industrial Management and Logistics

IML 3203 Logistic and Supply Chain Management 3
IML 3204 Industrial Safety and Risk Management 3
IML 4201 Lean Manufacturing and Agile Supply Chain 3
IML 4203 Quality Management 3

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

SECOND YEAR

First Semester

Code Subjects Credits
ACT 2620 Fundamentals of Managerial Accounting 3
BG 2000 English III  3
ECO 2202 Macroeconomics 3
MIS 2111 Introduction to Management Information Systems 3
MGT 2404  Managerial Psychology 3
MGT 2900 Principles of Management 3
  Total 18

Second Semester

Code Subjects Credits
BG 2001 English IV 3
FIN 2201 Principles of Finance 3
GE 2202 Ethics 3
GE 2101 World Civilization 3
IBM 2201 International Business Environment  3
MKT 2280 Principles of Marketing 3
  Total 18

THIRD YEAR

First Semester

Code Subjects Credits
ACT 3602 Intermediate Accounting I 3
ACT 3603 Intermediate Accounting II 3
ACT 3614 Taxation I  3
ACT 3608 Financial Report and Financial Statement Analysis 3
ACT 3632  Cost Accounting  3
MIS 2221 Quantitative Analysis Tools  0
FIN 3101 Corporate Finance 3
  Total 18

Second Semester

Code Subjects Credits
ACT 3615 Taxation II 3
ACT 3643 Auditing 3
ACT 3644 Internal Control and Audit 3
MGT 3905 Operations Management 3
MGT 3907 Business Communication 3
MGT 3940 Business Research Methodology 3
  Total 18

FOURTH YEAR

First Semester

Code Subjects Credits
ACT 4607 Advanced Accounting I 3
ACT 4608 Advanced Accounting II 3
ACT 4646 Accounting Information Systems 3
MGT 4914 Entrepreneurship 3
  One Plan A / Plan B Course 3
  One Plan A / Plan B Course 3
  Total 18

Second Semester

Code Subjects Credits
ACT 4611 Seminar in Accounting 3
ACT 4647 Accounting Software Packages 3
  One Plan A / Plan B Course 3
  One Plan A / Plan B Course 3
  One Free Elective Course 3
  One Free Elective Course 3
  Total 18