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BACHELOR OF ACCOUNTANCY
GRADUATION
REQUIREMENTS_____________________________________________________
Assumption University confers the degree of Bachelor of
Accountancy 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• Have
obtained a satisfactory pass in MSME
assessment tests, eg. basic business knowledge
andentrepreneurial skills.
Test Instruments Required Passing Score
AU English ProficiencyAssessment or
70%*
TOEFL (iBT) or 90
TOEFL (P) or 575
IELTS 6.5
*70% = Level B2 of Common European Framework of Reference for
Language (CEFR)
OBJECTIVES OF
CURRICULUM_____________________________________________________
To produce graduates who have the characteristics, knowledge and
skills as follows:1) Morally sound, committed to acting justly and
open
to further growth.2) Have knowledge of accounting principles,
possess
analytical tools and practical knowledge and skills to make
sound accounting decisions.
3) Flexible, competent and well-rounded inconfronting and
solving accounting, financing, and related business problems.
4) Able to apply accounting principles in the practiceof their
profession.
5) Able to work as a team and motivate others to work.6) Have
positive attitude towards the accounting
professions, interpersonal, calculation,
analytical,communication and presentation skills, and IT
skills.
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COURSES
A. General Education Courses
--------------------------------------------------------------------------------Language
Courses 15
Credits--------------------------------------------------------------------------------BG
1001 English I 3 (2-3-6)BG 1002 English II 3 (2-3-6)BG 2000 English
III 3 (2-3-6)BG 2001 English IV 3 (2-3-6)GE 1403 Communication in
Thai 3 (3-0-6)or GE 1405 Thai Language and Culture
(For international students) or GE 1408 Thai Usage (for students
who
graduated from International Schools)
Social Science Courses 13
Credits--------------------------------------------------------------------------------BBA
1001 Business Exploration 3 (3-0-6)BBA 1002 Microeconomics 3
(3-0-6)BBA 2002 Economic and Financial 3 (3-0-6)
EnvironmentGE 1204 Physical Education 1 (1-0-2)GE 2202 Ethics 3
(3-0-6)
Humanities Courses 6
Credits--------------------------------------------------------------------------------BBA
2001 Human Behavior 3 (3-0-6)GE 2102 Human Heritage and 3
(3-0-6)
Globalization
Science and Mathematics Courses 6
Credits--------------------------------------------------------------------------------GE
1302 Ecology and Sustainability 3 (3-0-6)MA 1200 Mathematics for
Business 3 (3-0-6)
CURRICULUM STRUCTURE
Total number of credits 142 Credits
A. General Education Courses 40 Credits
Language Courses 15 CreditsSocial Science Courses 13
CreditsHumanities Courses 6 CreditsScience and Mathematics Courses
6 Credits
B. Specialized Courses 93 Credits
Core Courses 39 CreditsMajor Required Courses 45
CreditsConcentration Courses 9 Credits
C. Free Elective Courses 9 Credits
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B. Specialized Courses
--------------------------------------------------------------------------------Business
Core Courses 39
Credits--------------------------------------------------------------------------------BBA
1103 Fundamentals of Financial 3 (3-0-6)
Accounting BBA 2101 Fundamentals of Managerial 3 (3-0-6)
AccountingBBA 1101 Seminar in Business I 1 (1-0-2)BBA 2106
Seminar in Business II 1 (1-0-2)BBA 1102 Data and Information
Literacy 3 (2-2-5)BBA 1104 Fundamentals of Marketing 3 (3-0-6)BBA
2102 Organization and Management 3 (3-0-6)BBA 2103 Corporate
Finance 3 (3-0-6)BBA 2104 Global Strategy and 3 (3-0-6)
Communication BBA 2105 Operations and Supply Chain 3 (3-0-6)
Management BBA 3101 Business Research 3 (3-0-6)BBA 4101
Entrepreneurship 3 (3-0-6)LAW 1201 Business Laws for Entrepreneurs
3 (3-0-6)SA 1001 Business Statistics I 2 (2-0-4)SA 2001 Business
Statistics II 2 (2-0-4)
Major Required Courses 45
Credits--------------------------------------------------------------------------------BAC
3602 Intermediate Accounting I 3 (3-0-6)BAC 3603 Intermediate
Accounting II 3 (3-0-6)BAC 3608 Financial Report and Financial 3
(3-0-6)
Statement Analysis BAC 3614 Taxation I 3 (3-0-6)BAC 3615
Taxation II 3 (3-0-6)BAC 3632 Cost Accounting 3 (3-0-6)BAC 3643
Auditing 3 (3-0-6)BAC 3644 Internal Control and Internal Audit 3
(3-0-6)BAC 4607 Advanced Accounting I 3 (3-0-6)BAC 4608 Advanced
Accounting II 3 (3-0-6)BAC 4611 Seminar in Accounting 3 (3-0-6)BAC
4616 Business and Accounting 3 (3-0-6)
Profession Ethics BAC 4646 Accounting Information Systems 3
(3-0-6)BAC 4647 Accounting Software Packages 3 (3-0-6)BAC 4648 IT
Auditing 3 (3-0-6)
Concentration CoursesStudents must choose one of the two
following plans as their concentration courses
--------------------------------------------------------------------------------Plan
A: Major Concentration Courses 9 CreditsorPlan B: Business
Concentration Courses 9 Credits
PLAN A – Major Concentration Courses 9
Credits--------------------------------------------------------------------------------Students
must choose one of the five following tracks as their major
concentration courses and choose 3 out of 4 coursesTrack A:
Auditing 9 Creditsor Track B: Financial Accounting 9 Creditsor
Track C: Management Accounting 9 Credits
and Controlor Track D: Accounting Information 9 Credits
Management Systemsor Track E: Others 9 Credits
Track A:
Auditing--------------------------------------------------------------------------------BAC
4641 Problems in Auditing 3 (3-0-6)BAC 4643 Seminar in Auditing 3
(3-0-6)BAC 4645 Forensic Accounting and Fraud 3 (3-0-6)
Auditing BAC 4669 Accounting Internship 3 (135 hrs)
Track B: Financial
Accounting--------------------------------------------------------------------------------BAC
4605 International Accounting 3 (3-0-6)BAC 4609 Accounting Theory 3
(3-0-6)BAC 4612 Accounting for Specific Enterprises 3 (3-0-6)BAC
4669 Accounting Internship 3 (135 hrs)
Track C: Management Accounting and
Control--------------------------------------------------------------------------------BAC
3633 Cost Management 3 (3-0-6)BAC 3629 Profit Planning and Control
3 (3-0-6)BAC 4634 Seminar in Management 3 (3-0-6)
AccountingBAC 4669 Accounting Internship 3 (135 hrs)
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Track D: Accounting Information Management
System--------------------------------------------------------------------------------BAC
4652 Accounting Information System 3 (3-0-6)
Analysis and Design for ERP Program
BAC 4653 Accounting Information 3 (3-0-6)System Development and
Implementation
BAC 4654 Data Analytics and Automation 3 (3-0-6)in Accounting
Information System
BAC 4655 Seminar in Accounting 3 (3-0-6)Information System
Track E: Others Students pursuing Track E must select five major
elective
courses.--------------------------------------------------------------------------------BAC
3633 Cost Management 3 (3-0-6)BAC 3626 Hotel Accounting 3
(3-0-6)BAC 3629 Profit Planning and Control 3 (3-0-6)BAC 4605
International Accounting 3 (3-0-6)BAC 4609 Accounting Theory 3
(3-0-6)
BAC 4634 Seminar in Management 3 (3-0-6)Accounting
BAC 4641 Problems in Auditing 3 (3-0-6)BAC 4643 Seminar in
Auditing 3 (3-0-6)BAC 4645 Forensic Accounting and Fraud 3
(3-0-6)
AuditingBAC 4612 Accounting for Specific 3 (3-0-6)
EnterprisesBAC 4614 Tax Planning 3 (3-0-6)BAC 4615 Seminar in
Taxation 3 (3-0-6)BAC 4652 Accounting Information System 3
(3-0-6)
Analysis and Design for ERP Program
BAC 4653 Accounting Information System 3 (3-0-6)Development and
Implementation
BAC 4654 Data Analytics and Automation 3 (3-0-6)in Accounting
Information System 3 (3-0-6)
BAC 4655 Seminar in Accounting Information System
BAC 4669 Accounting Internship 3 (135 hrs)
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PLAN B – Business Concentration Courses 9 CreditsStudents
pursuing PLAN B must select a concentration in other business
areas, and must choose 3 out of 4
courses--------------------------------------------------------------------------------Digital
Business
Management--------------------------------------------------------------------------------BDM
3201 Digital Business 3 (2-2-5)BDM 3202 Digital Commerce 3
(2-2-5)BDM 3203 Cybersecurity 3 (2-2-5)BDM 3204 Enterprise Resource
Planning 3 (2-2-5)
Finance
--------------------------------------------------------------------------------BFN
3211 Investment Strategy and Applied 3 (3-0-6)
ValuationBFN 3221 Business and Economic Analysis 3 (3-0-6)
for Decision Making BFN 3222 Financial Modeling and Analysis 3
(3-0-6)
ToolsBFN 3223 Advanced Financial Management 3 (3-0-6)
Hospitality and Tourism
Management--------------------------------------------------------------------------------BHT
3201 Introduction to Hospitality and 3 (3-0-6)
Tourism Management BHT 3202 Consumer Behavior in Hospitality 3
(3-0-6)
and Tourism Industry BHT 3203 Food and Beverage Management 3
(3-0-6)BHT 3204 Personality and Communication 3 (3-0-6)
in Hospitality and Tourism
Marketing--------------------------------------------------------------------------------BMK
3201 Consumer Behavior 3 (3-0-6)BMK 3202 Digital Marketing 3
(3-0-6)BMK 3203 Brand Driven Innovation 3 (3-0-6)BMK 3204
Competitive Analysis and Strategy 3 (3-0-6)
Insurance--------------------------------------------------------------------------------BIR
3211 Risk Management and Insurance 3 (3-0-6)BIR 3221 Property
Insurance 3 (3-0-6)BIR 3222 Casualty Insurance 3 (3-0-6)BIR 3223
Life Assurance 3 (3-0-6)
Supply Chain
Management--------------------------------------------------------------------------------BSC
3201 Logistic and Supply Chain 3 (3-0-6)
ManagementBSC 3202 Supply Chain Innovation and 3 (3-0-6)
TechnologyBSC 3203 Lean Manufacturing and Agile 3 (3-0-6)
Supply Chain BSC 3204 International Transportation and 3
(3-0-6)
Distribution Management
C. Free Elective Courses 9
Credits--------------------------------------------------------------------------------Students
can take three free elective courses of 9 credits from any faculty
in Assumption University upon completion of the prerequisites (if
any).
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STUDY PLAN
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.
During the junior and senior years, accounting students must
follow the Accounting program of studies: 1. Fifteen Major Required
Courses2. Three Concentration Courses
Plan A: Major Concentration CoursesorPlan B: Business
Concentration Courses
3. Three Free Elective Courses
FIRST YEARFirst
Semester-------------------------------------------------------------------------------Code
Subjects
Credits-------------------------------------------------------------------------------BG
1001 English I 3 (2-3-6)MA 1200 Mathematics for Business 3
(3-0-6)BBA 1001 Business Exploration 3 (3-0-6)BBA 1101 Seminar in
Business I 1 (1-0-2)BBA 1102 Data and Information Literacy 3
(2-2-5)LAW 1201 Business Laws for Entrepreneurs 3 (3-0-6)GE 1302
Ecology and Sustainability 3 (3-0-6)
Total 19 (17-5-37)
Second
Semester-------------------------------------------------------------------------------BBA
1103 Fundamentals of Financial 3 (3-0-6)
AccountingBG 1002 English II 3 (2-3-6)BBA 1002 Microeconomics 3
(3-0-6)SA 1001 Business Statistics I 2 (2-0-4)GE 1403 Communication
in Thai 3 (3-0-6)BBA 1104 Fundamentals of Marketing 3 (3-0-6)GE
1204 Physical Education 1 (1-0-2)
Total 18 (17-3-36)
SECOND YEARFirst
Semester-------------------------------------------------------------------------------BBA
2101 Fundamentals of Managerial 3 (3-0-6)
AccountingBG 2000 English III 3 (2-3-6)BBA 2002 Economic and
Financial 3 (3-0-6)
EnvironmentBBA 2001 Human Behavior 3 (3-0-6)SA 2001 Business
Statistics II 2 (2-0-4)BBA 2102 Organization and Management 3
(3-0-6)
Total 17 (16-3-34)
Second
Semester-------------------------------------------------------------------------------BG
2001 English IV 3 (2-3-6)BAC 3602 Intermediate Accounting I 3
(3-0-6)BAC 3632 Cost Accounting 3 (3-0-6)BBA 2103 Corporate Finance
3 (3-0-6)GE 2202 Ethics 3 (3-0-6)BBA 2106 Seminar in Business II 1
(1-0-2)GE 2102 Human Heritage and Globalization 3 (3-0-6)
Total 19 (17-3-38)
THIRD YEARFirst
Semester-------------------------------------------------------------------------------BBA
2105 Operations and Supply Chain 3 (3-0-6)
ManagementBBA 2104 Global Strategy and 3 (3-0-6)
CommunicationBBA 3101 Business Research 3 (3-0-6)BAC 3603
Intermediate Accounting II 3 (3-0-6)BAC 3608 Financial Report and
Financial 3 (3-0-6)
Statement AnalysisBAC 3614 Taxation I 3 (3-0-6)
Total 18 (18-0-36)
Second
Semester-------------------------------------------------------------------------------BAC
3615 Taxation II 3 (3-0-6)BAC 3643 Auditing 3 (3-0-6)BAC 3644
Internal Control and Internal Audit 3 (3-0-6)BAC 4607 Advanced
Accounting I 3 (3-0-6)BAC 4608 Advanced Accounting II 3 (3-0-6)
One Free Elective 3 (3-0-6)Total 18 (18-0-36)
FOURTH YEARFirst
Semester-------------------------------------------------------------------------------BAC
4616 Business and Accounting 3 (3-0-6)
Profession EthicsBAC 4646 Accounting Information Systems 3
(3-0-6)BBA 4101 Entrepreneurship 3 (3-0-6)
One Plan A / Plan B Course 3 (3-0-6)One Plan A / Plan B Course 3
(3-0-6)One Free Elective 3 (3-0-6)Total 18 (18-0-36)
Second
Semester-------------------------------------------------------------------------------BAC
4611 Seminar in Accounting 3 (3-0-6)BAC 4647 Accounting Software
Packages 3 (3-0-6)BAC 4648 IT Auditing 3 (3-0-6)
One Plan A / Plan B Course 3 (3-0-6)One Free Elective Course 3
(3-0-6)Total 15 (15-0-36)
First and Second Year (Freshmen and Sophomore)
Third and Fourth Year (Junior and Senior)