®¨´ ¼ ¦ ´ ¸ ´ · 2558) bachelor of accountancy …...( ¸Ç®£m®) : b.acc. (english...

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Code and Title of the Program : ( )

: Bachelor of Accountancy Program (English Program)

Title of the Degree

( ) : ( )

( ) : . . ( )

( ) : Bachelor of Accountancy (English Program)

( ) : B.Acc. (English Program)

( / . . 2558)

Bachelor of Accountancy Program (English Program/New Curriculum, 2015)

(Curriculum)

138

Not less than 138 credits

32

The Structure of Curriculum

Regular Program Cooperative Education Program

30 30 General Education Course Not less than 30 Credits Not less than 30 Credits

102 102

Specialize Core Course Not less than 102 Credits Not less than 102 Credits

1. 48 48

Core Units 48 Credits 48 Credits

2. 54 54

Major Units Not less than 54 Credits Not less than 54 Credits

- 36 36

Major Compulsory Units 36 Credits 36 Credits

-

Major Elective Units 18 18

Not less than 18 Credits Not less than 18 Credits

6 6

Free Elective Units Not less than 6 Credits Not less than 6 Credits

2 9

Field Experience Course

( )

Practice of Cooperative Education Program

otal Unit not less t an ot less t an Credits ot less t an Credits

33

Subjects1. 30 General Education Course not less than 30 Credits2. 102 Specialize Core Course not less than 102 Credits 1) 48 Core Units 48 Credits 0105 325 1 3(3-0-6) English for Business 1 0105 326 2 3(3-0-6) English for Business 2 0900 101 3(3-0-6) Introduction to Business 0901 101 3(3-0-6) Principles of Accounting 0901 204 1 3(3-0-6) Taxation 1 0902 101 3(3-0-6) Principles of Marketing 0903 101 3(3-0-6) Management and Organizational Behavior 0904 101 3(2-2-5) Business Computer and Information Technology 0909 101 3(3-0-6) Microeconomics 0909 201 3(3-0-6) Macroeconomics 0909 202 3(3-0-6) Business Law 0909 203 3(3-0-6) Business Statistics 0909 301 3(3-0-6) Production and Operation Management 0909 302 3(3-0-6) Business Finance 0909 303 3(3-0-6) Business Research Methodology 0909 401 3(3-0-6) Business Policy and Strategic Management 2) 54 Major Units 54 Credits

2.1 36 Major Compulsory Units 36 Credits 0901 201 1 3(3-0-6) Intermediate Accounting 1 0901 202 2 3(3-0-6) Intermediate Accounting 2 0901 203 3(3-0-6) Cost Accounting 0901 301 3(3-0-6) Managerial Accounting 0901 302 3(3-0-6) Auditing 0901 303 3(3-0-6) Accounting Information System 0901 304 2 3(3-0-6) Taxation 2 0901 305 1 3(3-0-6) Advanced Accounting 1 0901 306 3(1-4-4) Accounting Software Applications 0901 307 3(3-0-6) Internal Auditing and Control 0901 401 2 3(3-0-6) Advanced Accounting 2 0901 402 3(3-0-6) Financial Reporting and Statement Analysis 2.2 18 Major Elective Units Not less than 18 Credits (

) (Students can select from any Elective units. However practical accounting and seminar must be Selected) - Financial Accounting Units 0901 412 3(3-0-6) Public Accounting 0901 414 3(3-0-6) International Accounting 0901 416 3(0-6-3) Seminar in Financial Accounting 0901 417 3(3-0-6) Accounting Theory

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- Managerial Accounting Units 0901 421 3(3-0-6) Pro t Planning and Control 0901 422 3(3-0-6) Management Control 0901 423 3(3-0-6) Cost Management 0901 425 3(3-0-6) Seminar in Managerial Accounting 0901 426 3(3-0-6) Accounting for Environmental Management -

0901 411 3(3-0-6) Accounting System Design 0901 431 3(2-2-5) Programming for Accounting Information Interpretation 0901 433 3(2-2-5) Development and the Use of Accounting Information System 0901 436 3(3-0-6) Seminar in Accounting Information System 0901 437 3(2-2-5) Accounting Database Management 0901 438 3(3-0-6) Integrative Accounting for Enterprise Resource Management - Auditing Units 0901 441 3(3-0-6) Information System Auditing and Control 0901 443 3(3-0-6) Forensic Accounting 0901 445 3(3-0-6) Seminar in Auditing 0901 446 3(3-0-6) Seminar in Internal Auditing - Others Subjects Units

0901 451 3(3-0-6) Tax Planning 0901 452 3(3-0-6) Accounting Research 0901 453 3(3-0-6) Accounting Innovation 0901 454 3(3-0-6) Accounting for Small and Medium-Sized Enterprises 0901 456 3(3-0-6) Accounting for Agriculture Businesses 0901 457 3(3-0-6) Seminar in Taxation 0901 460 3(3-0-6) Practical Accounting

3. 6 Free Elective Units not less than 6 credits

6 Students can choose not less than 6 credits from Bachelor’s degree course offered in Mahasarakham University

4. ( ) Field Experience Course (Practice of Cooperative Education Program) 0901 404 2 * Accounting Internship 0199 499 ** 9 (0-40-0) Cooperative Education * 300 S

U * Practice not less than 300 hours, evaluation criteria is S or U without getting credits ** S U

400

** Evaluation criteria is S or U Students have to join the cooperative education program and practice in any organiza-tion at least 400 hours without getting credits

35

Academic Program ( . .) ( / . . 2558) Academic Program of Bachelor of Accountancy (English Program/New Curriculum, 2015)

1 1st Year Semester 1

Code Title

2Number of Credit


0900 101Introduction to Business

3(3-0-6) 3(3-0-6)

0901 101 Principles of Accounting

3(3-0-6) 3(3-0-6)

XXXX XXXGeneral Education Course

12 12

Total18 18 Credits

18 18 Credits

1

1st Year Semester 2

Code Title

Number of Credit


0902 101Principles of Marketing

3(3-0-6) 3(3-0-6)

0903 101Management and Organizational Behavior

3(3-0-6) 3(3-0-6)


12 12

Total

18

18 Credits

18

18 Credits

36

2 2nd Year Semester 1

Code Title

Number of Credit


0901 201 1 Intermediate Accounting 1

3(3-0-6) 3(3-0-6)

0909 101Microeconomics

3(3-0-6) 3(3-0-6)

0904 101 Business Computer and Information Technology

3(2-2-5) 3(2-2-5)

0909 302 Business Finance

3(3-0-6) 3(3-0-6)


6 6

Total18 18 Credits

18 18 Credits

2

2nd Year Semester 2

Code Title

Number of Credit


0901 202 2Intermediate Accounting 2

3(3-0-6) 3(3-0-6)

0901 203Cost Accounting

3(3-0-6) 3(3-0-6)

0901 204 1Taxation 1

3(3-0-6) 3(3-0-6)

0909 201Macroeconomics

3(3-0-6) 3(3-0-6)

0909 202Business Law

3(3-0-6) 3(3-0-6)

0909 203 Business Statistics

3(3-0-6) 3(3-0-6)

Total18 18 Credits

18 18 Credits

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3 3rd Year Semester 1

Code Title

Number of Credit


0105 325 1English for Business 1

3(3-0-6) 3(3-0-6)

0901 301 Managerial Accounting

3(3-0-6) 3(3-0-6)

0901 302Auditing

3(3-0-6) 3(3-0-6)

0901 303 Accounting Information System

3(3-0-6) 3(3-0-6)

0901 304 2Taxation 2

3(3-0-6) 3(3-0-6)

0901 305 1Advanced Accounting 1

3(3-0-6) 3(3-0-6)

Total18 18 Credits

18 18 Credits

3

3rd Year Semester 2

Code Title

Number of Credit


0105 326 2English for Business 2

3(3-0-6) 3(3-0-6)

0901 306Accounting Software Applications

3(1-4-4) 3(1-4-4)

0901 307Internal Auditing and Control

3(3-0-6) 3(3-0-6)

0901 401 2Advanced Accounting 2 3(3-0-6) 3(3-0-6)

0909 301Production and Operation Management

3(3-0-6) 3(3-0-6)

XXXX XXXMajor Elective Units

3 3

Total18 18 Credits

18 18 Credits

38

3 3rd Year Special Semester 3

Code Title

Number of Credit


0901 404 * Accounting Internship

2 -

0199 499 *Cooperative Education

- 9

Total2 2 Credits

9 9 Credits

* 300 S U

* Practice not less than 300 hours, evaluation criteria is S or U without getting credit

** S U

400

** Evaluation criteria is S or U Students have to join the cooperative education program and practice in any organi-

zation at least 400 hours without getting credit

4

4th Year Semester 1

Code Title

Number of Credit


0909 303 Business Research Methodology

3(3-0-6) 3(3-0-6)

0909 401Business Policy and Strategic Management

3(3-0-6) 3(3-0-6)

XXXX XXXFree Elective Units

3 3


6 6

Total15 15 Credits

15 15 Credits

39

4 4th Year Semester 2

Code Title

Number of Credit


0901 402Financial Reporting and Statement Analysis

3(3-0-6) 3(3-0-6)

XXXX XXXFree Elective Units

3 3


9 9

Total15 15 Credits

15 15 Credits

40

Course Description1. 30

General Education Courses not less than 30 Credits

2. 102

Specialized Core Course not less than 102 Credits

1) 48

Core Unit 48 Credits

0105 325 1 3(3-0-6)

English for Business 1

Understanding uses of English for business purposes, such as lling application forms, corresponding, invitation cards, advertisements, business information, and communication

0105 326 2 3(3-0-6) English for Business 2

Writing business letters in English, such as business reports, meeting and conference reports, and other reports; listening and speaking, practice such as job

interviews, oral presentations; reading business journals and newspapers; and business conversations speci c topics by simulating real situations

0900 101 3(3-0-6) Introduction to Business

Principles and formalization of business

establishment, including sole proprietorship, partnership, and

company limited; characteristics of business environments;

business activities; production, marketing, finance,

accounting, and human resource management; business law;

concepts of business entrepreneurship, types of business;

importance and roles of business entrepreneurship in

society; effects of environments on business; objectives of business entrepreneurship; relationships among business functions; importance of corporate governance, corporate social responsibility, ethics, and codes of ethics for business entrepreneurship 0901 101 3(3-0-6) Principles of Accounting

De nitions and objectives of accounting; bene ts of accounting information ; accounting framework ; principles of accounting; recording processes of accounting based on accounting principles of double entries; preparation ofworking papers; adjusting of accounting transactions; preparation of trial balance; closing of accounts; establishing of nancial statements for trading, manufacturing, and servicing

businesses; preparation of speci c journals, accounts for

controlling transactions, and subsidiary accounts; importance invoice system; petty cash system

0901 204 1 3(3-0-6)

Taxation 1

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Criteria, evaluation methods and collection

of taxes according to revenue codes and other related

taxes, including personal income tax, corporate income tax,

value-added tax, speci c business tax, withholding tax,

custom tax, excise tax, stamp duty, and others

0902 101 3(3-0-6)

Principles of Marketing

Concepts, philosophy, and importance of marketing; marketing characters; marketing institutions; marketing functions; consumer behavior; market segmentation ; market targeting ; product positioning; marketing mix , including product, price, place, and promotion; marketing ethics

0903 101 3(3-0-6) Management and Organizational Behavior

Concepts of management; roles of executives

in business changes and high competition; managementprocess, including planning, organizing, organizational design, and controlling; concepts and principles of human resource

management; concepts of organizational behavior, including

group behavior, motivation, leadership, communication, conflict, and organizational culture; strategy setting for organizational development in order to respond changes

0904 101 3(2-2-5)

Business Computer and Information

Technology

Fundamental knowledge of information system and technology; application of information system andtechnology for business management; information system and business information management; information technology management; mixed communication technology; internet technology; uses of computer in business communication; application of computer and information technology system for businesses

0909 101 3(3-0-6) Microeconomics

Economic theories focusing on economic concepts, demand and supply of goods and services, market structure, and pricing by using theoretical principles for application of business decision making

0909 201 3(3-0-6)

Macroeconomics

Economic theories focusing on national income,

economic cycle, nance, banking, trading, public nance,

monetary policy, in ation, unemployment, economic policy, and international economy

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0909 202 3(3-0-6)

Business Law

General principles of contracts according

to civil laws and commercial laws, such as sales and

purchases, hire purchases, mortgages, pawns, loans, guarantee,

bills of exchange, and nancial instruments in both equity and debt instruments; establishment of business organizations; knowledge of labor laws

0909 203 3(3-0-6) Business Statistics

Applications of fundamental business statistics; collecting and presenting data; fundamental analysis of data; sampling distribution; estimation; hypothesis testing; analysis of variance, number index; and time series analysis

0909 301 3(3-0-6) Production and Operation Management

Concepts of production system management

for manufacturing and service businesses, such as location,

factory layout, and installing machines and equipment; product design, providing materials, time and wage management,

setting of task standard, task reform, and production quality control; using the computer application system in production

management; fundamental knowledge of quantitative analysis

0909 302 3(3-0-6)

Business Finance

: 0901 101

Prerequisite : 0901 101 Principles of Accounting

Overal l concepts of business f inance management; changes in financial environments that affect business operations; fundamental concepts of finance; financial position analysis; financial planning; principles and ways of fund management; investment in fixed assets; current asset management; fund structure management and costing; dividend policy; newly coming tools and nance management; fundamental knowledge of nancial market and capital market

0909 303 3(3-0-6) Business Research Methodology : 0909 203 Prerequisite : 0909 203 Business Statistics

Concepts, principles and importance of research;

research types; research topic ; identifying variables; formulating

and testing hypotheses; choosing analytical tools; develops tools and methods for collecting data; data processing; and analysis interpreting results; writing reports; presenting

reports by focusing on research for business problem solving

43

0909 401 3(3-0-6)

Business Policy and Strategic Management

Definitions, importance and components of strategic management; levels and types of strategies; processes of strategic management; environment analysis in both internal and external organizations; strategic planning for changing environments; strategic implementation and strategic evaluation; relationships between policy and strategic planning of other departments in an organization; strategic international business and globalization management

2) 54 Major Units not less than 54 Credits - 36 Compulsory Major Unit 36 Credits 0901 201 1 3(3-0-6) Intermediate Accounting 1 : 0901 101 Prerequisite : 0901 101 Principles of Accounting

Accounting principles and methods of assets;

classifications of assets; recognition and measurement

of assets; asset valuation; asset separations for costs and expenses under accounting principles; asset devaluation;

asset presentation in nancial statement and information disclosure; accountings for accounts receivable, market

securities, note receivables, inventories, land, building and

equipment, natural resources, intangible assets, investment property, and costs of borrowing

0901 202 2 3(3-0-6)

Intermediate Accounting 2

: 0901 201 1

Prerequisite : 0901 201 Intermediate Accounting 1

Accounting principles and methods of owners’ equity and liabilities; Classi cations of liabilities; recognition and measurement of liabilities; liability valuation; liability presentation in nancial statement and information disclosure; accountings for accounts payable, salary and wage-related liabilities, current liabilities, non-current liabilities, liability estimation, and liability contingencies and asset contingencies; accountings for business setting, business operations, pro t and loss distribution, changes of owners’ equity, business liquidationg, and account clearing of partnerships; accountings for company limited and public company limited; cash ow statement preparation; interim nancial statement

0901 203 3(3-0-6) Cost Accounting :0901 201 1


Importance and roles of cost accounting in business organizations; de nitions of various costs; cost

management; accounting systems for cost recording; accounting

and control methods for materials, wages, and manufacturing overheads; job order costing system; process costing system;

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standard costing system; accountings for joint products and

by-products, and waste and imperfect products and scrap

0901 301 3(3-0-6)

Managerial Accounting

:0901 203

Prerequisite : 0901 203 Cost Accounting

Cost information application in planning and control decision making; business operations under certain and uncertain situations; analysis of cost-volume-profit relationships; full costing and variable costing; activity-based costing; quality control; budgeting; exible budgeting and differentiation analysis; cost allocation; pricing; transfer pricing; performance evaluation from financial and non- nancial information

0901 302 3(3-0-6) Auditing : 0901 202 2 : 0901 203 Prerequisite : 0901 202 Intermediate Accounting 2 and : 0901 203 Cost Accounting

General concepts and frameworks of auditing

standards; laws and regulations of auditing, codes of ethics,

and responsibilities of auditors; agreements in accepting

auditing jobs; corruptions and errors; audit planning; audit

risks and relevance; risk assessment; audit documents;

information and document collection methods and auditing

methods; sample selection in auditing; working papers of

auditors; auditing for assets, liabilities, owners’ equity, revenues,

and expenses; audit reports; auditing guidelines by computers;

audit quality control; using other persons’ services and performances; auditing and reporting for related services

0901 303 3(3-0-6) Accounting Information System : 0901 202 2

: 0904 101 Prerequisite : 0901 202 Intermediate Accounting 2 and : 0904 101 Business Computer and Information Technology

Natures, components, and methods of accounting

information system; principles of business document preparation; analysis and design principles of accounting information system; fundamental business cycle; sub-systems

of accounting information system for revenue cycle, expense

cycle, production cycle, nancial management cycle, and nancial reporting; types of related documents and informationin each cycle; internal control; ways of related accounting

documents and information

45

0901 304 2 3(3-0-6)

Taxation 2

: 0901 202 2

: 0901 204 1


and

: 0901 204 Taxation 1

Concepts an differentiations of revenue and expense recognition criterions following accounting principles and taxation; working paper preparation for tax calculation following tax laws and regulations; adjustments of net pro t in nancial accounting to become net pro t in taxation; preparation of other reports related to taxation; submission of tax transaction forms

0901 305 1 3(3-0-6) Advanced Accounting 1 : 0901 202 2


Accounting for head office and branches in domestic and international operations; accounting for accounting for investments in associated companies;

accounting for business combinations; preparation of

consolidated nancial statement; consolidated cash ow statement; speci c business operations for investment; preparation of financial statements from incomplete

transaction recording

0901 306 3(1-4-4)

Accounting Software Applications

: 0901 303

Prerequisite : 0901 303 Accounting Information

System

Natures, importance, and uses of accounting software application by concerning appropriateness and consistence with organizational environment 0901 307 3(3-0-6) Internal Auditing and Control : 0901 202 2 Prerequisite : 0901 202 Intermediate Accounting 2

Corporate governance; objectives and components of internal control; enterprise risk management; assessment of internal control ef ciency; concepts of internal audit and setting of internal audit section; ethics and standards of internal audit professional practices; types and steps of internal audit; internal audit in organizations’ signi cant activities; functions

and responsibilities of internal auditors for corruptions in

an organization

0901 401 2 3(3-0-6) Advanced Accounting 2

: 0901 202 2 Prerequisite : 0901 202 Intermediate Accounting 2

46

Accounting policy, accounting estimation

changes, and error solving; accounting for changing foreign

currency transactions and changes and nancial statements; accounting for liability reconstruction; joint ventures; consignment business; installment sale business; leasing business; real

estate business; hire purchase; construction contracts;

public sectors and non-pro t organizations; deferred taxes;

employee bene ts 0901 402 3(3-0-6) Financial Reporting and Statement Analysis : 0901 305 1 : 0901 401 2 Prerequisite : 0901 305 Advanced Accounting 1 and : 0901 401 Advanced Accounting 2

Financial reporting and accounting information disclosure; methods and tools in analyzing nancial statement and other important accounting information for decision making; industrial analysis; effects on nancial statements from differentiate accounting policy applications; analysis of consolidated nancial statements by focusing on case studies and real events

- 18 Major Elective Units not less than 18 credits

-

Financial accounting Units 0901 412 3(3-0-6) Public Accounting

: 0901 202 2


De nitions, objectives, concepts, and developments of accounting for public sectors; accounting policy and

standards for public sectors; systems and practice methods of

accounting for public sectors; preparations of public sectors’

nancial reports and a nation’s nancial statements

0901 414 3(3-0-6)

International Accounting

: 0901 305 1

: 0901 401 2 Prerequisite : 0901 305 Advanced Accounting 1 and : 0901 401 Advanced Accounting 2

Principles, concepts, and methods of accounting for countries; roles of international accounting standard committee, a study of comparative impacts of business environment, governmental policy, laws, and regulations to accounting in a country; foreign currency impacts and operational procedures in accounting; recording and preparing of accounting for international businesses

0901 416 3(0-6-3) Seminar in Financial Accounting : 0901 202 2


Discussions and analyses of accounting

frameworks and standards application in practicing nancial

accounting in any organization by using case studies, academic articles and researches, and other documents in

domestic and international operations, interesting issues, nancial accounting problems, and codes of professional ethics

47

0901 417 3(3-0-6)

Accounting Theory

: 0901 202 2 Prerequisite : 0901 202 Intermediate Accounting 2

Evolution of accounting; background of

professional accounting; institutes of professional accounting; conceptual framework of accounting and accounting standards; principles and methods of assets, liabilities, owners’ equity, revenues, and expenses recognitions; earnings quality; information disclosure in nancial reporting

- Managerial accounting Units 0901 421 3(3-0-6) Pro t Planning and Control : 0901 301 Prerequisite : 0901 301 Managerial Accounting

Strategic planning; roles of pro t planning and control;performance evaluation of any organization by focusing on strategic planning and budgeting application as a tool in operational planning and control according to plan setting; determination of performance indicators; reports for control

and management

0901 422 3(3-0-6)

Management Control : 0901 301 Prerequisite : 0901 301 Managerial Accounting

Concepts and principles of policy planning

and setting of executives; ways of building audit tools and

operational controls that follow organizations’ goals; an

analysis of problems and obstacles that affect organizations’

operations; presentations of systematical problem solving

methods by using case studies and academic articles

0901 423 3(3-0-6)

Cost Management

: 0901 301 Prerequisite : 0901 301 Managerial Accounting

Concepts of costs in modernized environmental businesses; strategic cost management; target costing; activity-based costing; quality costing, time costing; product life cycle costing; considerations of costs under limitation theory; performance evaluation; balance scorecard

0901 425 3(3-0-6) Seminar in Managerial Accounting : 0901 301 Prerequisite : 0901 301 Managerial Accounting

Discussions and role analyzes of managerial

accounting with changing environments; strategic accounting information application; cost accounting application

and analysis of accounting information for management; interesting issues, special problems in managerial accounting

according to current environments, and codes of professional ethics

48

0901 426 3(3-0-6)

Accounting for Environmental Management

: 0901 301

Prerequisite : 0901 301 Managerial Accounting

Conceptual f ramework of sustainable development; negative effects of business operations on environments and societies; processes of environmental management; collection, preparation, and analysis of environmental cost information and business bene ts re-ceiving from environmental management in nancial and non-financial numbers; preparation of environmental management information reports submitted to executives; preparation of sustainable development reports submitted to external users or other related sections

- Accounting Information System Units 0901 411 3(3-0-6) Accounting System Design : 0901 202 2

Prerequisite: 0901 202 Intermediate Accounting 2

Natures of accounting system; importance of accounting system; fundamental survey for accounting

system design; principles of internal controls; designs of forms,

fundamental journals, and ledgers; accounting system for cash, purchasing and accounts payable, inventory, sales and

accounts receivable, and xed assets; design of accountingsystem for businesses by using computers in recording

accounting transactions

0901 431 3(2-2-5)

Programming for Accounting

Information Interpretation

: 0901 303


System

Principles of good programming; styles and rules of a language programming sequence of searching; design and writing operational orders in accounting; design of structural programming for proceeding accounting information; printing of nancial accounting documents; design of nancial reporting by using case studies

0901 433 3(2-2-5) Development and the Use of Accounting Information System : 0901 303

Prerequisite : 0901 303 Accounting Information System

Preparation of subsidiary accounting information

system; development of accounting information system models; advanced programming for proceeding accounting transactions; testing and applying the database

management system

49

0901 436 3(3-0-6)

Seminar in Accounting Information System

: 0901 303


System

Discussions of concepts, problems, and limitations of accounting information system; obstacles and problems in applying accounting information system for organizations; technique analysis and presentation of information system development and preparation by using case studies and academic arties

0901 437 3(2-2-5) Accounting Database Management : 0901 303

Prerequisite : 0901 303 Accounting Information System

Concepts, main structures and components ofdatabase system; principles of database structure management and design methods of database system by using relational

data model for data storages; data recording media tools by

using computer system; data linkage system in applying data storages; database management system application in accounting system

0901 438 3(3-0-6)

Integrative Accounting for Enterprise

Resource Management

: 0901 303


System

Concepts, methods and principles of enterprise resource planning and management system in current and future trend; accounting application in enterprise resource planning and management; search and selection of software package following enterprise resource planning and management system; application of enterprise resource planning and management system in organizations and factors that affect success of enterprise resource planning andmanagement system application; software package application of enterprise resource planning and management system

- Auditing Units

0901 441 3(3-0-6)

Information System Auditing and Control : 0901 302 : 0901 303

Prerequisite : 0901 302 Auditing and

: 0901 303 Accounting Information System

50

Concept and effects from computer system

application for proceeding accounting transactions; internal

control of computer system application; computer corruptions

and protection methods; risk assessment and internal control;

reliability analysis of proceeding information; audit techniques

and procedures of computer system application system; use

of auditing software package

0901 443 3(3-0-6)

Forensic Accounting : 0901 302 Prerequisite : 0901 302 Auditing

Definitions, concepts and developments of forensic accounting forms; differentiations between forensic accounting and corruption audit; quali cations and responsibility

functions of forensic accountants; institutions of professional forensic accounting; audit techniques and methods; joining of sue process for justice

0901 445 3(3-0-6) Seminar in Auditing : 0901 302 : 0901 307 Prerequisite : 0901 302 Auditing and

: 0901 307 Internal Auditing and Control

Discussions, analyzes and searches for building in-depth knowledge, skills and understanding in auditing standards

and practice problems of auditors; solving ways by using case

studies, academic articles, and other related documents in

domestic and international operations; interesting issues, special problems of auditing, and codes of professional ethics

0901 446 3(3-0-6)

Seminar in Internal Auditing

: 0901 307

Prerequisite : 0901 307 Internal Auditing and

Control

Discussions, analyzes and searches for building in-depth knowledge, skills and understanding in practice problems of auditors; solving ways by using case studies, academic articles, and other related documents in domestic and international operations; interesting issues, special problems of internal auditing, and codes of professional ethics

- Others Subjects Units 0901 451 3(3-0-6) Tax Planning : 0901204 1 Prerequisite : 0901 204 Taxation 1

Planning for personal income tax, corporate

income tax, income tax at payment place, value-added tax, and other taxes for economical tax payment under laws, regulations and social responsibility

0901 452 3(3-0-6) Accounting Research : 0909 203

Prerequisite : 0909 203 Business Statistics

51

Concepts, principles, and theories of accounting

research, including nancial accounting research, managerial

accounting research, accounting information system

research, international accounting research, auditing and

internal auditing research, tax accounting research, behavioral

accounting research, and important topic issues relating

to accounting

0901 453 3(3-0-6)

Accounting Innovation : 0901 202 2 Prerequisite : 0901 202 Intermediate Accounting 2

Discussions of contemporary concepts and topic issues of accounting and related disciplines for developing accountants’ competencies to become well-rounded persons, having continuous self improvement and development, and professionally think and practice in their duties

0901 454 3(3-0-6) Accounting for Small and Medium-Sized

Enterprises : 0901 202 2 Prerequisite : 0901 202 Intermediate Accounting 2

Concepts, accounting framework, and accounting

standards of recording business transactions for small and medium-sized enterprises; preparations of nancial reporting

and statements for small and medium-sized enterprises for stakeholders who need to utilize information of nancial

reporting on investment decision-making, administration,

and business developments for growth and sustainability in the future

0901 456 3(3-0-6)

Accounting for Agriculture Businesses

: 0901 202 2


General nature of agriculture businesses;

concepts, principles, and implementations of generally accepted accounting principles and accounting standards for agriculture businesses; preparations of nancial reporting and statements for performance evaluation and nancial position

0901 457 3(3-0-6) Seminar in Taxation : 0901 204 1 Prerequisite: 0901 204 Taxation 1

Discussions and analyzes of interesting taxation issues by using case studies, academic articles and other documents in domestic and international operations, including taxation justification and outcomes of central taxation justices 0901 460 3(3-0-6) Practical Accounting

Practices of accounting from samples of case studies, including analysis of business transactions; recording

processes of accounting based on accounting principles of

double entries; preparation of working papers; adjusting of accounting transactions; preparation of trial balance; closing

52

of accounts; establishing preparation of nancial statements

for trading, manufacturing, and servicing businesses;

preparation of speci c journals, accounts for controlling

transactions, and subsidiary accounts; importance invoice

system; petty cash system

3. 6

Free Elective Units not less than 6 credits

6

Students can choose not less than 6 credits from Bachelor’s degree course offered in Mahasarakham University

4. ( ) ( ) Field Experience Course (Practice of Cooperative Education Program) 0901 404 2 Accounting Internship

Accounting Internship in enterprises, government agencies or privatization

0199 499 9(0-40-0)

Cooperative Education

A systematic provision of work-based learning in the work place for students with the cooperation between the university and the work places to allow the students to develop both academic and work-related skills in the work place. This procedure will help the students in self-development in terms of systematic thinking, observation, decision making, analytical and evaluation skills. Also it will result in high quality graduates who are most suitable for the work places and the labor market

®¨´ ¼ ¦ ´ ¸ ´ · 2558) bachelor of accountancy …...( ¸Ç®£m®) : b.acc. (english...

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