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

Social Science

Social Science Courses 13 Credits
BG 2400 Macroeconomics 3
BG 2401 Microeconomics 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
BG 1200 Mathematics for Business 3
GE 1301 Environmental Science 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

Major Required Courses

Major Required Courses 36 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 3622 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

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

Plan B

Plan B – Business Concentration Courses 12 Credits
Students pursuing PLAN B must select a concentration in other business areas and study the specified courses.
Business Information Systems Credits
BIS 3315 Programming and Algorithms 3
BIS 3635 Database Systems 3
BIS 3655 Data Communications and Networking 3
BIS 3666 Information Systems Analysis and Design 3
Finance and Banking Credits
FIN 3711 Investment 3
FIN 3713 Business Analysis and Valuation 3
FIN 4813 Financial Management 3
FIN 4815 Bank Management 3
Hospitality and Tourism Management Credits
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 3204 Human Resource Management in Hospitality and Tourism 3
Marketing Credits
MKT 3525 Sales Management 3
MKT 3530 Consumer Behavior 3
MKT 4725 Competitive Analysis and Strategy 3
MKT 4730 Marketing Management 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

Second Year

SECOND YEAR
First Semester
Course Code Course Title Credits
ACT 2620 Fundamentals of Managerial Accounting 3
BG 2000 English III 3
BG 2400 Macroeconomics 3
BIS 2180 Information Technology 3
MGT 2404 Managerial Psychology 3
MGT 2900 Principles of Management 3
  Total 18
Second Semester  
Course Code Course Title Credits
BG 2001 English IV 3
FIN 2700 Money, Banking and Financial Markets 3
GE 2101 World Civilization 3
GE 2202 Ethics 3
IBM 2702 International Business Environment 3
MKT 2280 Principles of Marketing 3
  Total 18

Third Year

THIRD YEAR
First Semester
Course Code Course Title 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 3622 Cost Accounting 3
BIS 3340 Computer Tools in Research 0
FIN 3701 Corporate Finance 3
  Total 18
Second Semester  
Course Code Course Title 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

FOURTH YEAR
First Semester
Course Code Course Title Credits
ACT 4607 Advanced Accounting I 3
ACT 4608 Advanced Accounting II 3
ACT 4646 Accounting Information Systems 3
MGT 4914 Entrepreneurship 3
  Two Plan A / Plan B Course 6
  Total 18
Second Semester
Course Code Course Title Credits
ACT 4611 Seminar in Accounting 3
  Two Plan A / Plan B Course 6
  Two Free Elective Course 6
  Total 15