| MUGE 101 | General Education for Human Development | 2 (1-2-3) | |
| The meaning, significance, and relation of General Education to other vocational /specific subjects; the relation between behavior and mentality; critical thinking; the qualifications of ideal graduates; analysis of causes and consequences of events /situations /problems; synthesis of solutions to, precautions against, or improvements inthose events / situations to benefit individuals and their community; and the application ofknowledge to solve the problems in case studies..1
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| MUGE 102 | Social Studies for Human Development | 3 (2-2-5) | |
| Basic principles and theory in relation to events / situations / major problems of the Thai and global communities, for example, evolution of civilization; important events in historical, political and public administration systems; the economic and health systems, etc.; analysis of causes and consequences of events / situations / problems; synthesis of solution to, precautions against, or improvements in those events / situations to benefit individuals and their community; and the application of knowledge to solve the problems in case studies
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| MUGE 103 | Arts and Sciences for Human Development | 2 (1-2-3) | |
| Humankind in the past, present and future; events / situations / problems in relation to the evolution of the arts and sciences in the Thai and global communities; concepts of Sufficiency Economy; analysis of causes and consequences of events / situations / problems; synthesis of solutions to, precautions against, or improvements in those events / situations to benefit individuals and their community; and the application of knowledge to solve the problems of cause studies..
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| LATH 100 | Arts of Using Thai in Communication | 3 (2-2-5) | |
| Art of using Thai and of speaking, listening, reading, writing, and thinking skills for accurate and appropriate communication
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| LAEN 103 | English Levels 1 | 3 (2-2-5) | |
| Grammar and vocabulary in the context of daily use, dealing with integration of four basic skills (listening, speaking, reading, and writing) and classroom communication
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| LAEN 104 | English Levels 2 | 3 (2-2-5) | |
| Vocabulary, expressions, grammar, and contextualized social language; essential communicative skills in small groups; writing practice at a paragraph level; and reading strategies.
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| LAEN 105 | English Levels 3 | 3 (2-2-5) | |
| Reading passages and writing at sentence and paragraph levels about proportion, frequency and probability , shape , measurement, comparison and contrast, definition and classification ; coherence, unity and transition ; listening comprehension ; listening for the main idea; listening for specific details ; and making inferences
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| LAEN 106 | English Levels 4 | 3 (2-2-5) | |
| Integration of four language skills : listening, speaking, reading and writing ; listening comprehension for main ideas and detailed information ; topic-oriented discussion; reading passages on various topics and making conclusions; and writing systematically about particular topics at the sentence and paragraphs levels.
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| KAEN 201 | 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.
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| SCID 101 | Integrated Science | 3 (3-0-6) | |
| Science evolution and scientific methods, Earth and space, Energy in various forms, Energy sources, usage and conservation, Living organism and evolution, Chemistry in the changing world, Food and food technology, Environment and pollution, Science and technology of transportation and communication, Trend in future of science development.
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| ENGE 105 | Integrated Health and Environment | 3 (3-0-6) | |
| Concepts of “health” and “environment”, dimensions and levels of health and factors determining health and environment, health system reform, strategic development of health and environment promotion, healthy public policy, health and environment 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 quality of life, living for health and environment, self-sufficient economy, techniques for integrating health and environment, relation between health and environment and occupation.
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| SHSS 108 | Thai legal system | 2 (2-0-4) | |
| Philosophy and sources of laws, introduction to law, international and Thai legal system, civil and commercial code, criminal law, Constitution of the Kingdom of Thailand B.E. 2550 administration law and Thai criminal justice system.
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| LAFE 146 | Personality Developments | 3 (3-0-6) | |
| Suitable skills, knowledge, ability and approach for self-development; personality development; appropriate self, moral and emotional adjustment; conscientiousness for acceptable ways of living; realization of human value; appreciation and differentiation of beauty and virtue which are the foundation of humanity.
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| SPGE 101 | Aerobics for Health | 1 (0-2-1) | |
| Significance, benefits and basic principles of aerobic dance training. Skills of aerobic dance movements, safety; aerobic activities such as hydro-aerobics, aerobic boxing with music.
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| SPGE 102 | Yoga for Health | 1 (0-2-1) | |
| History, meaning, training locations and equipment, and benefits of Yoga. Body preparation, joint and muscle stretching, techniques of muscle contraction and relaxation. Practice of Asana (body position/posture), breathing control, Pranayama, deepn relaxation and Yoga training safety.
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| SPGE 112 | Social Dances | 1 (0-2-1) | |
| Benefits, rules and regulations, safety and dressing. Basic skill of waltz, Cuban-rumba and cha cha-cha
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| KAAC 101 | Principles of Accounting | 3 (3-0-6) | |
| Meaning, objective of accounting, usefulness of accounting information, accounting framework, principles and concepts of recording the accounting transactions according to generally accepted accounting standards, accounting cycle, preparation of trial balance working paper and financial statements for trading and service business including system of voucher and petty cash.
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| KAAC 211 | Business Law Principles | 3 (3-0-6) | |
| Principles and practice of laws of partnership, corporate, and specific contracts, laws of authorization in operations, termination of partnership, corporate, buying and selling financial bills, leasing and hire purchase business.
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| KAAC 311 | Taxation 1 | 3 (3-0-6) | |
| Rules and procedures for collecting taxes and duties under the Revenue Code used in the current ; personal income taxes, corporate income taxes, value-added taxes, specific business taxes, withholding tax and stamp duty, and local taxes: Property taxes, Sign taxes, Custom duties and Excise duties the responsibility of the individual person and enterprises to society in paying taxes.
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| KAAC 221 | Microeconomics | 3 (3-0-6) | |
| Concepts and applications of economic theory about basic economic problems, the price mechanism, demand and supply of goods, theories on consumer behavior, production behavior, production cost, product pricing in the market with perfect competition and imperfect competition, comparing the effectiveness of resource allocation in the competitive market and other markets, the elementary theory about the market factor and the failure of the market.
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| 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, theory of national income determination, financial market, 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 market and the exchange rate.
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| KACM 331 | Business Statistics | 3 (3-0-6) | |
| An application of basic statistics to business management and research, including statistics for business decision making, probability distributions and random variables, descriptive statistics, sampling, estimating population values, hypothesis testing,analysis of variance, regression and correlation analysis, multiple regression analysis, chi- square test, time series analysis, indices, and statistical decision making.
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| KAAC 242 | Production and Operations Management | 3 (3-0-6) | |
| Nature and importance of production management and operations, factors and criteria of production decision making, the production systems, organization management of manufacturing and planning products and production capacity, planning production processes and controlling supply chain, effective management of logistics network.
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| KACM 141 | Organization and 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.
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| KACM 142 | 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 selection, pricing policies and promotion, analysis and selection of target market, environment affecting marketing, searching for market control techniques.
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| KAMG 201 | Human Resource Management | 3 (3-0-6) | |
| 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 human resource development, performance management, compensation management, safety and health, labor relation and collective bargaining, labor laws..
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| KACM 241 | Business Finance | 3 (3-0-6) | |
| The principles of financial management for business of financial 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 capital, investmen decisions, capital structures and dividend policies.
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| KAMG 304 | Strategic Management | 3 (3-0-6) | |
| Analysis of the problem and the environment both inside and outside the organization; define business policies and strategy, including the coordination of knowledg in different fields were used to solve the problem; manage 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..
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| KACM 342 | Business Ethics | 2 (2-0-4) | |
| Meaning, value, and standard ethics, responsibilities and functions of business organizations, components influencing ethics and ethics development in business organization, ethics issues of entrepreneur.
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| KAEN 241 | Communicative Business English 1 | 3 (3-0-6) | |
| The vocabulary and idioms appropriate to the world of business will be the focus of this course, reading skills will be practiced so that the student can learn to understand business-related documents and make summary.
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| KAEN 342 | Communicative Business English 2 | 3 (3-0-6) | |
| Develop students’ proficiency in listening business English related to summary from business meetings, job interviews, discussion, business conversation by topics based on circumstance that similar to reality.
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| KAEN 343 | Correspondence and Writing | 3 (3-0-6) | |
| Develop students’ proficiency in business English related to writing memos and business documents.
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| KAEN 444 | Business English Communication | 3 (3-0-6) | |
| Develop students’ proficiency in advanced business English, speaking English in meeting, discussions and business negotiations and presentation at the conference.
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| KAAC 141 | Introduction to information Technology | 3 (3-0-6) | |
| Introduction to principles of Information Systems: role and component of information systems, format and structure of information systems, computer network anddata communication, database systems and network.
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| KAAC 251 | 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 conformity with generally accepted accounting principles, impairment of assets and presentation in the statement of financial position and disclosure of information.
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| KAAC 252 | 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 establishment of business set up, operation, profit sharing, change 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 flows statement.
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| KAAC 253 | Cost Accounting 1 | 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 control of 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.
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| KAAC 351 | Cost Accounting 2 | 3 (3-0-6) | |
| The cost information used in planning and control under certainty and uncertainty situations, the relationship between cost, volume and profit, absorption costing, variable costing, budgeting, cost analysis, determination of price, transfer pricing and performance evaluation.
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| KAAC 355 | 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 debt restructuring, accounting for joint venture, the preparation of financial statements from incomplete records, funds, and non-profit entity.
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| KAAC 451 | Advanced Accounting 2 | 3 (3-0-6) | |
| Accounting for merger, investment in subsidiaries and association, consolidation financial statement, consolidation cash flows statement.
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| KAAC 352 | Internal Control and Audits | 3 (3-0-6) | |
| Corporate governance, objectives, and component of internal control, internal control based on COSO concept, Enterprise Risk Management based on COSO concept, the assessment of internal control effectiveness, internal control concept and internal control unit, ethic and standards of internal audit, type and process of internal control, internal audit activities of the organization, rule and responsibility of internal auditor in fraud.
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| KAAC 354 | Taxation 2 | 3 (3-0-6) | |
| The relationship between accounting and taxation, difference between net income according to financial reporting standards and net income according to the Revenue Code, Personal income taxes, accounting for deferred income taxes, Withholding taxes, Value added taxes and special business taxes. Emphasis on profession ethics of accounting for the benefit of tax payment and power of the authority to estimate tax payment. |
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| KAAC 353 | Accounting Information Systems | 3 (3-0-6) | |
| Features, components, and methods of the accounting information system, the preparation of business documents, 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.
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| KAAC 452 | Financial Reports and Analysis | 3 (3-0-6) | |
| Financial reporting and disclosure, methods and tools for analyze financial statement and other accounting information for decision making, industry analyze, financial statement impact from different accounting policies and consolidated financial statement analyze, focus on case study or real situation.
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| KAAC 453 | Auditing and Assurance | 3 (3-0-6) | |
| The concept and framework of Assurance, law and decree of auditing, professional ethic and responsibility of auditor, fraud and error, audit planning, audit risk and materiality, risk assessment, audit evidence, evidence collecting and verify, audit sampling, audit program test, verification of assets liabilities, shareholders’ equity, revenues and expenses, auditor’s report , the computer audit and quality control auditing.
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| KAAC 461 | Seminar in Internal Audit | 3 (3-0-6) | |
| Discuss, analyze, and research to achieve knowledge, skill and understanding of internal auditing performance problems, solution, using case study, articles and document in both domestic and foreign and interesting issue of internal auditing and professional ethics.
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| KAAC 462 | Seminar in Auditing | 3 (3-0-6) | |
| An analysis, discussion, and research to achieve knowledge and understanding of auditing standard and problems of auditors’ performance, solution, using case studies, articles and documents in both domestic and foreign and interesting issues of auditing and professional ethics.
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| KAAC 463 | Advanced Auditing | 3 (3-0-6) | |
| Professional ethics, accounting principles and methodology in difference situations by focusing on the practices or new auditing standards, audit planning, sampling and materiality, the examination of assets, liabilities owners’ equity, revenues and expenses, the preparation of audit’s working papers, audit summary and reporting, audit issued in business.
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| KAAC 464 | Seminar in Financial Accounting | 3 (3-0-6) | |
| Contemporary Issues in Financial Accounting, the implementation of financial reporting standards.
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| KAAC 465 | Forensic Accounting | 3 (3-0-6) | |
| Definition, concept and development of forensic accounting, the difference between forensic accounting and fraud detection, qualification and responsibility of forensic accountants, Federal of forensic accounting, technique, method and the involve in litigation process in order to prosecute in court.
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| 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 relevant tax law and social responsibility.
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| KAAC 482 | Software packages for Accounting | 3 (3-0-6) | |
| Studying the general characteristics of the various software packages, analysis software for accounting, selection and implementation of software package, integration of accounting information system and other systems.
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| KAAC 471 | Seminar in Managerial Accounting | 3 (3-0-6) | |
| Discussion and analyze role of management accounting under changing environment, the strategic use of accounting information, application of cost accounting and analyze accounting information for management and interested issued, management accounting issued in current environment and professional ethics.
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| KAAC 473 | International Accounting | 3 (3-0-6) | |
| The concept of financial accounting, managerial accounting and auditing international business, analysis of accounting difference and basic reason for such differences, the effect of translation foreign currency to accounting, the development of accounting profession internationally.
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| KAAC 474 | Environmental Management Accounting | 3 (3-0-6) | |
| The concept of sustainable development, the negative impact of business on environment and society, environment management process, collect manages and analyzes environmental costs, the business benefits from derived from environmental management as well as the financial figures and non-financial figures,p Environmental Management Reporting for management and Sustainability Reporting for external user under guideline of ISO and other authority.
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| KAAC 475 | Controllership | 3 (3-0-6) | |
| Strategic planning, role of Controllership and evaluation of organization performance; focus on strategic planning and budgeting under organization plan, index measures the performance and reporting to control and management.
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| KAAC 476 | Advanced Cost Accounting | 3 (3-0-6) | |
| Analysis and cost accounting system, cost of raw materials, labor and manufacturing overhead, analysis of cost and nonmanufacturing cost, cost estimating, cost analysis to determine the selling price.
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| 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.
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| KAAC 201 | Managerial Accounting | 3 (3-0-6) | |
| Collecting and analyzing management accounting data for the managerial tasks, costing concepts for efficiency and effectiveness administrative planning; control and decision making, utilization of 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..
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| KAAC 481 | Seminar in Accounting Information System | 3 (3-0-6) | |
| Discussion analyze of current issues of technology implement with accounting information, using case study, articles and other documents in both domestic and foreign, special issue on technology and accounting information system and professional ethics
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| KAAC 483 | Integrated Accounting for ERP | 3 (3-0-6) | |
| Concept, method and principles of Enterprise Resource Planning, ERP in the current and future trend, including the application of accounting in the management within the organization, course contents including supply and selected software to support ERP, ERP system used in the organization and factors affecting the successful implementation of ERP, apply ERP software packages from software house company etc; Oracle in the business process and the study of digestive system and implement such system with ERP, the concept and practice of database design and user interface with database application etc: Oracle PL/SQL
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| KAAC 484 | Information Systems Audit and Control | 3 (3-0-6) | |
| Concept and impact of the computer system used in the accounting process internal control system of the computer, fraud and prevention, risk assessment and internal control, information processing reliability analysis, technique and assess accounting system and computer audits
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| KAAC 485 | Accounting Information System Analysis and Design | 3 (3-0-6) | |
| Concept, analysis, and design of accounting information, study of feasibility of project, the preparation of proposal, project management, tools and technique and design accounting information system regarding to accounting process and internal control system
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| KAAC 486 | Database Management | 3 (3-0-6) | |
| Concept, main structure, element of database and organizing structure, design database using the relational data model and the application of Database Management Systems.
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| KAAC 478 | Investment in ASEAN Economics Community | 3 (3-0-6) | |
| Fundamental of investment in ASEAN Economics Community, public policy issues pertaining to foreign direct investment, economic liberalization, and regional economic integration in AEC, to identify the critical success factors for doing business in ASEAN Economics Community
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(034) 585-058199 Lumsum SaiYok Kanchanaburi 71150001-234-5678
Mahidol University Kanchanaburi Campus
Mahidol University Kanchanaburi Campus
Course Description
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