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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)