Course Description

MUGE 100 General Education for Human Development 3 (3-0-6)
Well-rounded graduates, key issues affecting society and the environment with respect to one’ particular context; holistically integrated knowledge to identify the key factors; speaking and writing to target audiences with respect to objectives; being accountable, respecting different opinions, a leader or a member of a team and work as a team to come up with a systematic basic research-based solution or guidelines to manage the key issues; mindful and intellectual assessment of both positive and negative impacts of the key issues in order to happily live with society and nature

 
LATH 100 Arts of Using Thai in Communication 3 (2-2-5)
The art of using Thai, skills in using Thai in speaking, listening, reading, writing, and thinking for accurate and appropriate communication

 
LAEN 103 English Levels 1 3 (2-2-5)
English structure, grammar, and vocabulary in the context of the daily language use, dealing with the integration in listening, speaking, reading and writing skills; reading strategies, sentence writing, listening for the gist, pronunciation, and classroom communication

 
LAEN 104 English Levels 2 3 (2-2-5)
Vocabularies, expressions, grammar, and the contextualized social language; essential communicative skills in small groups; simulations in various situations; writing practice at a paragraph level; and reading and listening from various sources

 
LAEN 105 English Levels 3 3 (2-2-5)
Essential strategies for four language skills: reading and listening from various sources, speaking in everyday use and writing at a paragraph level and short essays, including sub-skills i.e., grammar, pronunciation, and vocabulary; focusing on English in everyday life and in academic reading and issues enhancing students’ world knowledge

 
LAEN 106 English Levels 4 3 (2-2-5)
Integrating four English skills by practising reading news, research articles, commentaries, and academic texts, for comprehension and critical thinking, from various sources focusing on the issues enhancing students’ world knowledge; listening to news, lectures, and speech via multimedia and the internet; making conversations in various situations including speaking in public, giving oral presentations and making simulations; and writing essays in various types using citations and references; also practising sub-skills such as grammar, pronunciation, and vocabulary used in the appropriate context

 
KAID 240 English for Organizational Communications 3 (3-0-6)
Grammar, vocabulary, expressions and learning strategies of four basic skills in English including, speaking, listening, reading, and writing, as well as, intercultural communication, relevant to organizational communications

 
SCGE 141 Integrative Science 3 (3-0-6)
Interesting natural phenomena, changes in science, technology and environment in the present wold, effects of human activities to the earth, scientific process, Information and communications technology for data searching, business concept creation using science and technology

 
ENGE 105 Integrating Health and the Environment 3 (3-0-6)
Concepts of “health” and “environment”, dimensions and levels of health and factors determining health and environment; the health system reform, strategic development of health and the environment promotion, the public policy for health, health and the environmental impact assessment; integrative research for health and environment; indicators of well-beings; information system for promoting health and environment; communication for health and environment; learning process for developing the quality of life, living for health and environment; self-sufficiency economy; techniques for integrating health and environment; relation between health; environment and occupations

 
SHSS 108 Thai legal system 2 (2-0-4)
Philosophy, the origin of laws, an introduction to law; the international and the Thai legal system, civil and commercial code, criminal law; the constitution of the Kingdom of Thailand B.E. 2560, the administration law and the Thai criminal justice system

 
LAFE 146 Personality Developments 3 (3-0-6)
Suitable skills, knowledge, ability and approach for self-development; personality development; appropriate self, moral and emotional adjustments; conscientiousness for acceptable ways of living; the realization of human values; the appreciation and differentiation of beauty and virtue being the foundation of humanity

 
SPGE 165 Aerobics for Health 2 (1-2-3)
Standard aerobic dancing; personality; injuries and safety

 
SPGE 162 Yoga for Health 2 (1-2-3)
Definition Importance and benefit of yoga; principle and procedure of yoga practice, rule and regulation, body and mind preparations; basic asana; basic pranayama; deep relaxation; Yoga for health in dairy life; yoga therapy; design yoga class for health

 
SPGE 161 Social Dance for Health 2 (1-2-3)
Social Dance for health; Attitude in training practice basic skills; Beguine, Waltz, Cuban-Rumba, Cha Cha Cha, rules and regulations safety

 
KAAC 101 Principles of Accounting 3 (2-0-6)
Meaning, objective of accounting, usefulness of accounting information; the conceptual framework for financial reporting; principles and concepts of recording the accounting transactions according to generally accepted accounting standards; accounting cycle, the preparation of trial balance working paper and financial statements for trading and service business including the system of voucher and petty cash

 
KAAC 143 Business Organization and Human Resource Management 3 (3-0-6)
Principles of management, the roles of manager to plan, organize, staff, direct, motivate, communicate, coordinate and control in order to achieve the organization goals; concepts and theories of human resource management, human resource management strategy; business ethics and corporate social responsibility, workforce diversity management; human resource planning, recruitment, selection, training, and the human resource development; performance management, compensation management, safety and health, labor relation and collective bargaining, labor laws

 
KAAC 211 Business Law Principles 3 (3-0-6)
Principles and practices of laws of partnership; corporate, and specific contracts, laws of authorization in operations; termination of partnership, corporate, buying and selling financial bills; leasing and hiring purchase business, the Guarantee and Collateral; the Security Act

 
KAAC 221 Microeconomics 3 (3-0-6)
Concepts and applications of economic theories about basic economic problems; the price mechanism, the demand and supply of goods; fundamental theories on consumer behaviors, production behavior, production costs; product pricing in the market with perfect competition and imperfect competition, comparing the effectiveness of the resource allocation in the competitive market and other markets, the elementary theory about the market factor and the failure of the market

 
KAAC 222 Macroeconomics 3 (3-0-6)
Definitions and methodology of economics; macro economic indicators, goals and macro-economic issues; the calculation of national income, theories of national income determination, financial markets; the supply and demand balance of money, the problem of unemployment, inflation and deflation; monetary and fiscal policies to maintain stability; balance of payment, foreign exchange markets and the exchange rate

 
SCMA 117 Mathematics 3 (3-0-6)
Basic knowledge in mathematics, practice of computation skills, reasoning, practice of solving problems in evaluation of limits, continuity, differentiation of logarithmic functions, exponential func-tions, trigonometric functions and inverse functions, differentials, applications of derivatives, derivatives of order greater than one, implicit differentiation, l’Hospital’s rule, integrals, integration by substitution, integration by parts, integration by partial fractions, partial derivatives, introduction to ordinary differen-tial equations, solving separable differential equations and linear first order differential equations

 
KAID 271 Statistics and Data Analysis 3 (3-0-6)
Applying basic statistic to business analysis, including probability distributions and random variables, descriptive statistics, parameter estimation, hypothesis testing, analysis of variance, chi-square test, regression and correlation analysis, and applying the results of statistical program

 
KAAC 242 Business Finance 3 (3-0-6)
The principles of financial management for financial business manager in order to perform their best to maximize the enterprise value under financial environments; the basic financial analysis; financial planning and control; asset management; financial component arrangement of short, medium, and long term capitals, investment decisions, capital structures and dividend policies, financial instruments

 
KAAC 243 Principles of Marketing 3 (3-0-6)
Marketing concepts, meaning, scope, significance, functions, and services of various types of market; commodity categorization, channels of distribution planning and the selection pricing policies and promotion; an analysis and selection of the target market; the environment affecting marketing, searching for market control techniques

 
KAAC 244 Business Ethics and Code of Conduct 2 (2-0-4)
Meaning, value, and standard ethics; responsibilities and functions of business organizations; components influencing ethics and the ethical development in business organizations; ethics issues of entrepreneurs; the code of conduct of professional accountants

 
KAAC 311 Taxation 3 (3-0-6)
Rules and procedures for collecting taxes and duties under the Revenue Code used at present ; personal income taxes, corporate income taxes, value-added taxes, specific business taxes; withholding tax and stamp duty, and local taxes: property taxes, estate tax, custom duties and excise duties; the responsibility of the individual person and enterprises to society in paying taxes

 
KAAC 342 Production and Operations Management 3 (3-0-6)
Nature and importance of the production management and operations; factors and criteria of the production decision making; the production systems, the organization management of manufacturing and planning products and the production capacity; planning production processes and controlling supply chain, efficient management of the logistics network

 
KAAC 441 Strategic Management 3 (3-0-6)
An analysis of the problem and the environment both inside and outside the organization; defining business policies and strategies, including the coordination of knowledge in different fields to solve the problem; managing change effectively to analyze the strengths and weaknesses of the agency; resource allocation as well as the real problem of business units and organizations of various types, using case studies; the code of conduct for proper management strategies and responsibilities to the environment and society

 
KAID 241 Communicative Business English 1 3 (3-0-6)
Developing the ability in using business English; focusing on reading skills for students to be able to understand business publications

 
KAID 341 Communicative Business English 2 3 (3-0-6)
Developing students’ proficiency in using business English related to listening, capturing main ideas from business meetings, interviewings, job applying; business conversation by topics based on circumstances similar to reality

 
KAID 342 Correspondence and Writing 3 (3-0-6)
Developing students’ proficiency in business English related to writing memos and business documents

 
KAAC 151 Intermediate Accounting 1 3 (3-0-6)
Accounting principles and procedures of assets, classification of assets, recognition, and measurement of assets, revaluation, classification of assets as capital expenditure and expenses conforming with generally accepted accounting principles; impairment of assets and the presentation in the statement of financial position and the disclosure of information

 
KAAC 256 Intermediate Accounting 2 3 (3-0-6)
Accounting principles and procedures for liabilities and owners’ equity, classification of liabilities, recognition and measurement of liabilities, revaluation, presentation and disclosure of liabilities in the statement of financial position; accounting for the establishment of business set up, operation, profit sharing, changing of owners’ equity, liquidation of partnership limited company and public company; presentation and disclosure of owners’ equity in the statement of financial position and cash flow statement

 
KAAC 257 Cost Accounting 3 (3-0-6)
The importance and role of cost accounting in business organization; the definition of costs, the cost accounting system, accounting methodology and controlling raw materials, labor, manufacturing overhead; job-order costing, process costing, standard costing; joint product and by-product cost accounting; spoilage waste, scrape, defective product cost accounting and activity-based costing

 
KAAC 258 Advanced Accounting 1 3 (3-0-6)
Accounting policies, changes in accounting and errors; interim financial statements and translation of foreign currency transactions; accounting head offices and branches, construction contract, consignment, installment sale, lease, real estate and accounting for financial tools; the preparation of financial statements from incomplete records, funds, and non-profit entity.

 
KAAC 352 Internal Control and Audits 3 (3-0-6)
Corporate governance, objectives, and component of internal control; the internal control based on the COSO concept, the enterprise risk management based on the COSO concept; the assessment of the internal control effectiveness, the internal control concept and the internal control unit; ethics and standards of the internal audit, types and processes of internal control; internal audit activities of the organization, rules and responsibilities of internal auditors in fraud

 
KAAC 353 Accounting Information Systems Design 3 (3-0-6)
Features, components, and methods of the accounting information system; the preparation of business documents; the analysis and design of the accounting information system, basic business cycles, sub-system in revenue and expenses cycle, cash management cycle and internal control with flow chart of documents and information related to accounting

 
KAAC 356 Auditing and Assurance 3 (3-0-6)
Concepts and framework of the insurance law and decree concerning auditing; professional ethics and auditors’ responsibilities; frauds and errors, audit planning and materiality, risk assessment, audit evidences; evidence collecting and audit sampling; audit program testing; verification of asset abilities, shareholders equity, revenues and expenses, auditor’s report, the computer auditing and quality control auditing

 
KAAC 358 Financial Reports and Analysis 3 (3-0-6)
Financial reporting and disclosure compiling according to the International Financial Reporting Standards (IFRSs) and the Thai Financial Reporting Standards (TFRSs); methods and tools for analyzing financial statements and other accounting information for decision making; industry analysis, an impact on the financial budgets from the selection of different accounting policies and the financial statement analysis, focusing on case studies or real situations

 
KAAC 359 Cost Accounting for profit planning 3 (3-0-6)
The cost information used in planning and control under certainty and uncertainty situations; the relationship between costs, volumes and profits; absorption costing, variable costing, budgeting; cost analysis, price determination, transfer pricing and performance evaluation

 
KAAC 457 Advanced Accounting 2 3 (3-0-6)
Accounting for merger, investment in subsidiaries and associations; consolidation of financial statement, consolidation of cash flow statement; accounting for debt-restructuring and joint-venture.

 
KAAC 458 Seminar in Current issues in Accounting 3 (3-0-6)
Analyzing problems and current issues in accounting which have critical impact on economy and society including integration of accounting for business decision making and management.

 
KAAC 461 Seminar in Internal Audit 3 (3-0-6)
Discussing, analysing, and researching to achieve knowledge skills, and understanding of internal auditing performance problems; solutions using case studies, articles and documents on both domestic and foreign and interesting issues of internal auditing and professional ethics

 
KAAC 462 Seminar in Auditing 3 (3-0-6)
Analysing, discussing, and researching to achieve knowledge and understanding of auditing standard and problems of auditors’ performance, solutions; using case studies, articles, and documents in both domestic and foreign and interesting issues of auditing and professional ethics

 
KAAC 463 Advanced Auditing 3 (3-0-6)
Professional ethics, using accounting principles and methodology in difference situations focusing on practices or new auditing standards; audit planning, sampling and materiality, the examination of assets, liabilities owners’ equity, revenues and expenses; the preparations of audit’s working papers, audit summary and reporting, audit issued in business

 
KAAC 464 Seminar in Financial Accounting 3 (3-0-6)
Contemporary issues in financial accounting; the implementation of International financial reporting standards and Thai financial reporting standards

 
KAAC 465 Forensic Accounting 3 (3-0-6)
Definitions, concepts and development of forensic accounting; the difference between forensic accounting and fraud detection; qualification and responsibility of forensic accountants, professional institutions of forensic accounting, techniques, methods and the involvement in the litigation process in order to prosecute in court

 
KAAC 466 Enterprise Risk Management 3 (3-0-6)
Studying and understanding the significance of the enterprise risk management composing of risk components, types of risk, risk analysis, elements in the risk management and its framework; enterprises, internal control, risk management planning in the enterprise, reporting and following the result with the rules in the evaluation and the risk measures; reviewing the measure of the risk control for the efficient improvement

 
KAAC 471 Seminar in Managerial Accounting 3 (3-0-6)
Discussion and analysis the role of management accounting under changing environment; the strategic use of accounting information; application of cost accounting and analyzing accounting information for management and interested issues; management accounting issues in current environment and professional ethics

 
KAAC 472 Tax Planning 3 (3-0-6)
Personal income tax planning, corporate income tax, withholding tax, value added tax and other tax, to make tax saving under the relevant tax law and social responsibility

 
KAAC 473 International Accounting 3 (3-0-6)
The concept of financial accounting, managerial accounting and auditing international business; an analysis of accounting differences and basic reasons for such differences; the effect of the translation of foreign currency accounting; the international development of the accounting profession

 
KAAC 474 Environmental Management Accounting 3 (3-0-6)
The conceptual framework of sustainable development; the negative impact of business on environment and society, the environment management process; collecting and analyzing environmental costs, the business benefits derived from the environmental management both financial figures and non-financial figures; environmental management reporting for management and sustainability reporting for external users under guideline of ISO and other related agencies

 
KAAC 475 Controllership 3 (3-0-6)
Strategic planning, the role of Controllership and evaluation of the organization performance; focusing on strategic planning and budgeting under organization plan, index measuring the performance and reporting for controlling and management

 
KAAC 476 Cost Management 3 (3-0-6)
Analysing cost system, and the cost system of raw materials, labor and manufacturing overhead analysis of cost and nonmanufacturing cost; cost estimating, cost analysis to determine the selling prices

 
KAAC 477 Accounting for Hospitality 3 (3-0-6)
The operation feature of specific enterprises, accounting and internal control of asset liability; owners’ equity, revenue and expenses; result of operation and financial position of service business, budget planning for decision making

 
KAAC 478 Profit Planning and Control 3 (3-0-6)
Collecting and analyzing the management accounting data for the managerial tasks, casting concepts for efficiency and effectiveness administrative planning: controlling and decision making; utilizing financial statement in order to analyze financial positions and result of operations; the effect of price adjustment on financial statements; costing concepts and budget preparation for managerial planning control and decision making

 
KAAC 479 Accounting for Agricultural Development 3 (3-0-6)
Studying the significance and farming system to understand farming components, the agricultural management process; factors affecting farming, sustainable production, product quality, including the features of agricultural business and management involving the accounting system for cost recording, accounting, and cost management and the usage of cost data for decision making; planning and controlling under certain and uncertain situations leading to effective budgeting resulting in sustainable development and effective risk management of agricultural business

 
KAAC 481 Seminar in Accounting Information System 3 (3-0-6)
Discussing analyzing of current issues of technology implemental with the accounting information, using case studies, articles and other documents both domestic and foreign; special issues on technology and the accounting information system and professional ethics

 
KAAC 482 Software packages for Accounting 3 (3-0-6)
Studying the general characteristics of various software packages; analysing software for accounting; the selection and implementation of software packages, the integrating accounting information system and other systems

 
KAAC 483 Integrated Accounting for ERP 3 (3-0-6)
Concept, method and principles of the Enterprise Resource Planning; ERP in the current and future trends, including the application of accounting in the management within the organization; course contents including supply and selecting software to support the ERP, the ERP system used in the organization and factors affecting the successful implementation of the ERP, applying the software packages from software house company in the business process and the study of the digestive system and the implementation of such system with ERP; the concept and practice of the database design and the user interface with the database application

 
KAAC 484 Information Systems Audit and Control 3 (3-0-6)
Concept and impact of the computer system used in the accounting process; the internal control system of the computer; fraud and prevention, risk assessment and internal control, the information processing reliability analysis, techniques and assessing the accounting system and computer audits

 
KAAC 485 Accounting Information System Analysis and Design 3 (3-0-6)
Concept, analysis, and design of the accounting information; the feasibility study of the project; the preparation of the proposal project management; tools and techniques and design of the accounting information system regarding the accounting process and the internal control system

 
KAAC 486 Database Management 3 (3-0-6)
Concept, main structure, element of the database and the organizing structure; designing database using the relational data model and the application of the Database Management Systems

 
KAAC 291 Accounting for Public Health 3 (3-0-6)
Studying accounting procedure for public health which includes accounting and financial statements as well as the use of accounting information for planning and control

 
KAAC 491 Investment in ASEAN Economics Community 3 (3-0-6)
Fundamental of the investment in the ASEAN Economic Community, public policy issues pertaining to foreign direct investment, the economic liberalization, and the regional economic integration in AEC, to identify the critical success factors for doing business in the ASEAN Economics Community