Course Description

LATP 111 Thai Language for Communication in Higher	2 (2-0-4)
Principles of communication; developing Thai language for communication skills for communication in various situations and contexts; critical communication; organizing ideas for effective presentation.
LAEN 122 Pre-intermediate English	2 (2-0-4)
English vocabulary and grammar; reading; listening; speaking; making conversations and simulations in various situations; writing at a sentence level in personal matters and everyday life situations using simple language structures corresponding to the preintermediate level (A2) proficiency according to the CEFR standard.
LAEN 123 Intermediate English	2 (2-0-4)
English vocabulary, expressions, and grammar; making conversations and simulations; writing at sentence and paragraph levels; reading and listening to various topics related to daily life and interests corresponding to the intermediate level (B1) proficiency according to the CEFR standard
LAEN 124 Upper-intermediate English	2 (2-0-4)
English vocabulary, expressions, and grammar; comprehensive reading and listening; discussing and writing to express opinions on social issues and academic matters in the upper intermediate level (B2) according to the CEFR standard.
LAEN 125 Advance English	2 (2-0-4)
English vocabulary, expressions, and grammar; advanced listening and reading to different topics in both general and academic areas; impromptu speaking and giving an oral presentation to specified topics both academically and in general situations; writing to express opinions on different topics corresponding to the advanced level (C1) according to the CEFR standard.
LALA 126 Conducting Surveys in English	2 (2-0-4)
Basic principles in conducting surveys; conducting surveys and presenting survey results in a team; communicative English skills for conducting surveys and presenting survey results
LALA 127 English for Civic Digital Interactions	2 (2-0-4)
Integrated communicative English language skills and strategies, knowledge, and mindsets necessary for navigating digitally-mediated communication and collaboration in the globalized world; introducing and applying the concepts of digital literacy and digital citizenship in searching, selecting, evaluating, and presenting various forms of digital content in the context of academic interactions
LALA 128 Literature and Global Citizenship	2 (2-0-4)
Exploration of the importance of literature and literary reading in English for global citizenship; analysis of selected literary texts in English with the focus on the global and cultural contexts, forms, subject matters, and writing techniques
KAID 240 English for Organizational Communications	3 (3-0-6)
Grammar, vocabulary, expressions and strategic learning of four basic skills in English including, speaking, listening, reading, and writing, as well as intercultural communication that relevant to organizational communications
KAAT 101 Principles of Accounting	3 (3-0-6)
Definitions and objectives of accounting, usefulness of accounting information. Conceptual framework for financial reporting. Code of ethics for professional accountants. Accounting cycle, business transaction analysis and procedures of recording transactions under double entry system, recording in general journals, posting to ledgers, adjusting and closing entries at the end of accounting period. Trial balance, working paper and financial statements preparing. Accounting for service and merchandising firms. Voucher system and petty cash.
KAAT 102 Business Organization and Human Resource Management	3 (3-0-6)
Principles of organization management of business, the responsibilities and the roles of management to make a decision, plan, create a strategy, manage the organizational structure and human resource, direct, motivate, communicate, coordinate, and control in order to attain the organization goals, sustainable development, and business ethics
KAAT 103 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
KAAT 201 Business Law Principles	3 (3-0-6)
Legal Principles related to business set up and operation under the civil and commercial code. Public Company Limited Act, Securities and Exchange Act, Electronic Transactions Act, Personal Data Protection Act. (PDPA) and general knowledge about taxes including personal income tax, corporate income tax, and value added tax (VAT).
KAAT 202 Business Ethics and Code of Ethics for Professional Accountant	3 (3-0-6)
Prerequisite: KAAT 101 Principles of Accounting
Studying on meaning, value, business ethic standard, responsibility and duty of business organization including components that have an influence on business ethics. Code of Ethics according to the Accounting Professions Act B.E. 2547 including itsfundamental principles and conceptual framework. And Ethical development in business organization and accountant by case studies
KAAT 203 Microeconomics	3 (3-0-6)
Prerequisite: KAAT 102 Business Organization and Human Resource
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
KAAT 204 Macroeconomics	3 (3-0-6)
Prerequisite: KAAT 102 Business Organization and Human Resource
Definitions and methodology of economics; macroeconomic 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
KAAT 205 Business Finance	3 (3-0-6)
Prerequisite: KAAT 101 Principles of Accounting
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
KAAT 301 Production and Operations Management	3 (3-0-6)
Prerequisite: KAAT 102 Business Organization and Human Resource Management
Studying and understanding the importance of producing and operating management. The production systems and operating strategy, product and service design, processing design, demand forecasting, location decisions, layout decisions, production capacity and manpower planning, inventory management, supply chain management, quality control and effective working process improvement.
KAAT 401 Strategic Management	3 (3-0-6)
Prerequisite: KAAT 103 Principles of Marketing and KAAT 205 Business Finance
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 244 English for Business	3 (3-0-6)
Enhancing English language proficiency covering four skills (listening, speaking, reading, and writing) for effective business communication, with a particular emphasis on skills relevant to job application processes, such as job advertisements, resumes, cover letters, recommendation letters, job application emails, and job interviews. The skills for the situations in the workplace such as business communication. Addressing the skills used in the process of analyzing the preliminary business reports, such as meeting agendas, meeting appointments, meetings and discussions, minutes, and business analysis report
KAID 343 English for Accounting Professions	3 (3-0-6)
Prerequisite: KAID 244 English for Business
Enhancing English language proficiency covering four skills (listening, speaking, reading, and writing) required for communication in the accounting professions, including listening to business news, reading documents relating to accounting professionals such as annual reports, news, and research articles in the field of accounting, presenting financial reports, and writing business analysis reports and financial reports.
KAID 261 Business Mathematics	3 (3-0-6)
Study mathematical concepts and theories on functions, equations and matrices. Calculating the various types of derivatives, limits and continuity of functions, logarithmic functions and exponential functions. Application of mathematical concepts and theories in business such as transportation model, inventory control, queuing model, decision making tools and project management with PERT/CPM.
KAID 271 Statistics and Data Analysis	3 (3-0-6)
Prerequisite: KAID 261 Business Mathematics
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
KAAT 111 Intermediate Accounting 1	3 (3-0-6)
Prerequisite: KAAT 101 Principles of Accounting
Accounting principles and practice for assets: cash and cash equivalents, receivables, notes receivable, inventories, investments, borrowing costs, property plant and equipment, impairment of assets, Intangible assets, Investment properties, mineral resources including classification, recognition and measurement, presentation and disclosure of information in accordance of Thai Financial Reporting Standards.
KAAT 211 Intermediate Accounting 2	3 (3-0-6)
Prerequisite: KAAT 101 Principles of Accounting
Accounting principles and practice for liabilities and owners’ equity including classification, recognition and measurement, presentation and disclosure in accordance of Thai Financial Reporting Standards. Earnings per share calculation and preparation of statement of cash flows. Accounting practice for partnership and liquidation of entity.
KAAT 212 Cost Accounting	3 (3-0-6)
Prerequisite: KAAT 101 Principles of Accounting
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
KAAT 213 Taxation	3 (3-0-6)
Prerequisite: KAAT 101 Principles of Accounting
Principle of tax system including responsibility of person and corporation for tax responsibility. Rules and procedures for collecting taxes and duties under the current Revenue Code; personal income taxes, corporate income taxes, value-added taxes, specific business taxes, withholding tax and stamp duty, and local taxes (Property taxes and Estate Tax).
KAAT 311 Internal Control and Audit	3 (3-0-6)
Prerequisite: KAAT 101 Principles of Accounting
The master practice of internal audit profession, relationships of corporate governance, objectives and elements of internal control determination and risk management according to the concept of COSO, evaluating the efficiency of internal control classification and procedures of internal audit work, preliminary survey, preparation of working paper, internal audit techniques, internal audit evidence including following up of internal audit work.
KAAT 312 Accounting Information Systems	3 (3-0-6)
Prerequisite: KAAT 101 Principles of Accounting
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
KAAT 313 Managerial Accounting	3 (3-0-6)
Prerequisite: KAAT 212 Cost Accounting
Concept and important of managerial accounting in organization. Applying monetary and non-monetary data cost for planning and control under certainty and uncertainty situations. Costs, volumes and profits, total cost and variable cost analysis, product pricing and transfer pricing, budgeting and budgetary control. Responsibility accounting. business analysis and business evaluation. Including the role of managerial accounting in organizational sustainable development .
KAAT 314 Advanced Accounting 1	3 (3-0-6)
Prerequisite: KAAT 111 Intermediate Accounting 1 and KAAT 211 Intermediate Accounting2
Accounting policies, changes in accounting estimates and errors. Head-office and branch accounting, accounting practices for consignment, installment sale, construction, lease and real estate business. Accounting for financial instruments, funds and non-profit organizations.
KAAT 315 Financial Reports and Analysis	3 (3-0-6)
Prerequisite: KAAT 111 Intermediate Accounting 1 and KAAT 211 Intermediate Accounting 2
Presentation of financial reporting and disclosure of information in accordance with relevant financial reporting standards and regulations of regulatory agencies for the periodic financial statements and interim financial statements. Tools and techniques for analyzing financial reports for both qualitative and quantitative data, such as financial ratio analysis, business analysis, interpretation of data from integrated reports, etc. An analysis of effects on financial statements from choosing different accounting policies
KAAT 316 Software packages for Accounting	3 (3-0-6)
Prerequisite: KAAT 312 Accounting Information Systems
Studying the characteristics of various software packages such as online software for accounting both domestic and abroad and the selection and implementation of software packages. Controlling the working system and the integrating of accounting information system and other systems.
KAAT 317 Auditing and Assurance	3 (3-0-6)
Prerequisite: KAAT 111 Intermediate Accounting 1 and KAAT 211 Intermediate Accounting 2
Framework for assurance engagement, concepts and objectives of auditing. Auditing standards. audit quality control, law, ethics and regulations relating to auditing. Roles and responsibilities of auditors including fraud and error. Risk assessment and audit planning, materiality, audit evidence and evidence collection, audit sampling and working papers. Including test of internal control and substantive test of revenue, expenditure, production, investment and financing cycles. Preparation of auditor’s report and other assurance and non-assurance services
KAAT 411 Advanced Accounting 2	3 (3-0-6)
Prerequisite: KAAT 111 Intermediate Accounting 1 and KAAT 211 Intermediate Accounting 2
Accounting for business combinations; Accounting for investments in associates, joint venture, and subsidiaries; Accounting for joint arrangement; Preparation of consolidated financial statements and separate financial statements. Accounting for foreign currency transactions and the financial statements translation into a presentation currency.
KAAT 412 Current issues in Accounting Professions	3 (3-0-6)
Prerequisite: KAAT 314 Advanced Accounting 1
Monitoring and analyzing current issues in the accounting profession that have significant impact on the work of accounting professionals.
KAAT 413 Accounting Professional Internship	1 (0-3-4)
Prerequisite: KAAT312 Accounting Information Systems or KAAT315 Financial Reports and Analysis or KAAT317 Auditing and Assurance
Accounting internship with a wide range of accounting professions, including accounting, auditing, taxation, and accounting information system in various organizations under the control and supervision of advisors.
KAAT 331 International Accounting	3 (3-0-6)
Prerequisite: KAAT 314 Advanced Accounting 1
The concept of financial accounting, managerial accounting and international business audit. An analysis of accounting differences and basic reasons for such differences. The accounting effect of currency exchange. The development of international accounting profession.
KAAT 332 Accounting for Small and Medium Business and Specific Business	3 (3-0-6)
Prerequisite: KAAT 111 Intermediate Accounting 1 and KAAT 211 Intermediate Accounting 2
Thai Financial Reporting Standard for Non-Publicly Accountable Entities Standard (NPAEs). Accounting principles and practice for agricultural, hospitality (ex. Hotel and hospital), social enterprise and other specific businesses
KAAT 431 Seminar in Financial Accounting	3 (3-0-6)
Prerequisite: KAAT 314 Advanced Accounting 1
Contemporary issues in financial accounting; the implementation of international financial reporting standards and Thai financial reporting standards
KAAT 341 Profit Planning and Control	3 (3-0-6)
Prerequisite: KAAT 313 Managerial Accounting
Roles of profit planning and control, objectives and principles of planning and control, techniques in profit planning, planning and control by budgeting. Performance measurement and evaluation as defined in plans and report for management control.
KAAT 342 Tax Planning	3 (3-0-6)
Prerequisite: KAAT 213 Taxation
Planning for personal and corporate income tax, withholding tax, value added tax and other tax to result in tax saving under the relevant law and social responsibility
KAAT 441 Seminar in Managerial Accounting	3 (3-0-6)
Prerequisite: KAAT 313 Managerial Accounting
Discussion and analysis the role of managerial accounting under changing of environment, the strategically use of accounting information. The application of cost accounting and analyzing of accounting information for management and interesting issues, present managerial accounting issues and professional ethics
KAAT 442 Sustainability Accounting	3 (3-0-6)
Prerequisite: KAAT 313 Managerial Accounting
Concept of sustainable business operations concerning environment, social, and governance. The role of accounting professionals in developing sustainable business operation of organizations. Data collection used in sustainable analysis and disclosure including the development of sustainable performance indicators. Preparation of sustainability reports in accordance with international guidelines includes: Global Reporting Initiative (GRI) framework, Integrated Report framework and International Sustainability Standards of ISSB.
KAAT 351 Enterprise Risk Management	3 (3-0-6)
Prerequisite: KAAT 102 Business Organization and Human Resource Management and KAAT 311 Internal Control and Internal Audit
Studying and understanding the significance of the enterprise risk management which is consisted of risk components, types of risk, risk analysis, elements in risk management and its framework. Enterprises internal control, risk management planning, reporting and monitoring the result using the rules of the evaluation and risk measurement including reviewing the measures of risk control for the improvement.
KAAT451 Seminar in Auditing	3 (3-0-6)
Prerequisite: KAAT 317 Auditing and Assurance
Analysis, discussing, and researching to achieve knowledge and understanding of auditing standard, problems of auditors’ performance and solutions by using of case studies, articles, both domestic and foreign documents and interesting issues of auditing and professional ethics
KAAT 452 Seminar in Internal Auditing	3 (3-0-6)
Prerequisite: KAAT 311 Internal Control and Audit
Discussing, analysis, and researching to achieve knowledge, skills and understanding of internal auditing performance and problems. Finding solutions by using case studies, articles, documents both domestic and foreign and interesting issues of internal auditing and professional ethics
KAAT 453 Forensic Accounting	3 (3-0-6)
Prerequisite: KAAT 317 Auditing and Assurance
Definitions, concepts and development of forensic accounting, The difference between forensic accounting and fraud detection, Qualification and responsibility of forensic accountants, and professional institutions of forensic accounting. Techniques, methods and the involvement in the litigation process in order to prosecute in court.
KAAT 361 Integrated Accounting for ERP	3 (3-0-6)
Prerequisite: KAAT 312 Accounting Information System
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
KATT 362 Information System Audit and Control	3 (3-0-6)
Prerequisite: KAAT 311 Internal Control and Audit and KAAT 312 Accounting Information System
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
KATT 363 Database Management	3 (3-0-6)
Prerequisite: KAAT 312 Accounting Information System
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
KAAT 461 Seminar in Accounting Information System	3 (3-0-6)
Prerequisite: KAAT 312 Accounting Information System
Discussing analyzing of current issues of new 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
KAAT 371 Investment and Personal Financial Planning	3 (3-0-6)
Prerequisite: KAAT 205 Business Finance
Meaning and objectives of investment and personal financial planning; types of securities and alternative assets; investment process in securities and alternative assets; investment return analysis; financial planning for sole proprietorships; debt management; income and expense accounting; savings planning; insurance planning; retirement planning; estate planning; preparation of financial plans and personal financial statements; and planning for life stability through financial management.
KAAT 372 Elementary Chinese for Business Communication in accounting	3 (3-0-6)
Chinese alphabets, the pronouncing system of Chinese, basic grammar, skill of listening, speaking, pronunciation and writing basic sentences. Common vocabulary and expressions in business and accounting. Study of Chinese business forms and commercial culture.
KAAT 481 Digital Marketing and Business Data Managemen	3 (3-0-6)
This course explores the meaning, significance, and concepts of digital marketing, including the customer route and the application of social media and digital marketing tools. It emphasizes the analysis of marketing situations and customer needs while considering the environment and consumer behavior in the digital age. The course focuses on the role of digital marketing within organizations, customer relationship management (CRM), strategic digital marketing planning, and business data management. It also covers in-depth data analysis for strategic and operational applications within organizations.
KAAT 482 Consumer behaviors in ASEAN-China Market	3 (3-0-6)
To study characteristics of consumer behaviors in ASEAN-China Market, analyze the factors influencing consumer behaviors, consumer buying process, marketing activity in ASEAN-China Market and applying the knowledge in consumer behavior for determining effective marketing mix strategies in Digital period.