Bachelor of Accountancy

Education Philosophy

Administering education that focused on learners’ achievements by means of a learning-centered approach for self-development of knowledge, abilities, and new skills.

Vision of the program

Mission of the program

Program objectives

  1. มีความรู้เทคนิคและทักษะด้านบัญชีสอดคล้องกับข้อกำหนดของสภาวิชาชีพบัญชี ตามพระราชบัญญัติวิชาชีพบัญชี รวมถึงความรู้ในศาสตร์อื่นๆ ที่เกี่ยวข้องได้อย่างดี
  2. สามารถสื่อสาร ประสานงาน ทำงานเป็นทีม โดยมีมนุษยสัมพันธ์ที่ดีกับผู้อื่น สามารถประยุกต์ใช้เทคโนโลยีสารสนเทศ ผนวกกับความรู้ทักษะในวิชาชีพบัญชีไปประยุกต์ใช้งานร่วมกับสภาพธุรกิจ กฎหมาย และศาสตร์อื่นๆ ที่เกี่ยวข้อง ได้อย่างมีประสิทธิภาพ พร้อมที่จะปรับเปลี่ยนแนวคิดให้สอดคล้องและทำงานในโลกธุรกิจที่เปลี่ยนแปลงนวัตกรรมใหม่ๆ อย่างต่อเนื่อง
  3. เป็นผู้มีคุณธรรมและจรรยาบรรณในสาขาวิชาชีพบัญชี ตระหนักในคุณค่าแห่งวิชาชีพบัญชี และมีความความรับผิดชอบต่อตนเอง และสังคม มีศักยภาพในการพัฒนาตนเองอย่างต่อเนื่อง เพื่อรองรับเศรษฐกิจดิจิทัล (Digital Economy) และความสามารถทางการแข่งขันของธุรกิจ

General Informaiton

Name of Study Program Bachelor of Accountancy Program
Address Mahidol University Kanchanaburi Campus

199, Lumsum, Saiyok District, Kanchanaburi 71150

Contact Phone: (+66) -3458-5058


Year of Establishment 2014
Degree Awarded  Bachelor of Engineering (B.Acc)
Language used Thai/English
Admissions Thai students who are proficient in English

Education System

Two semesters per year

Academic Calendar

1st semester 2nd semester
1st year August to December January to May
2nd year August to December January to May
3rd year August to December January to May
4th year August to December January to May

Tuition Fee

1st semester 2nd semester All year
1st year 17,000 Baht 17,000 Baht 34,000 Baht
2nd year 17,000 Baht 17,000 Baht 34,000 Baht
3rd year 17,000 Baht 17,000 Baht 34,000 Baht
4th year 17,000 Baht 17,000 Baht 34,000 Baht
Total 68,000 Baht 68,000 Baht 136,000 Baht

Study Period

The duration of study is usually 4 years with a maximum of 8 years to complete the degree.

  • Total credits No fewer than 132 credits

Graduation Requirments

  1. Have good behavior suitable for the prestige of the degree.
  2. Pass all courses and fulfill other criteria indicated in the curriculum
  3. Have CUM-GPA of at least 2.00
  4. Undergraduate students shall pass English proficiency test(s) according to the university’s conditions and regulation

Curriculum Structure

Category Credits
1. General education courses 31
1.1 Humanities and social science 12
1.2 Language skills 12
1.3 Science and mathematics 6
1.4 Health and  recreation 1
2. Specialized courses 95
2.1 Fundamental professional courses 33
2.2 Professional courses 47
2.3 Professional elective courses 15
3. Free elective courses 6

Study Plan

1st year

The 1st Semester

Course Code Title Number of Credits


SCGE 141 Integrative Science 3 (3-0-6)
ENGE 105 Integrating Health and the Environment 3 (3-0-6)
KAAC 101 Principle of Account 3 (3-0-6)
SCMA 117 Mathematics 3 (3-0-6)
LAEN 103 – LAEN 106 English Level 1-4 3 (2-2-5)
Total credits 15
General Education 3
Free Elective 3


The 2nd Semester

Course Code Title Number of Credits


LAEN 103 – LAEN 106 English Level 1-4 3 (2-2-5)
SHSS 108 Thai Legal System 2 (2-0-4)
LAFE 146 Personality Development 3 (3-0-6)
LATH 100 Arts of Using Thai in communicatoin 3 (2-2-5)
KAAC 151 Intermediate Accounting I 3 (3-0-6)
KAAC 143 Businesss Organization and Human Resource Managemnt 3 (3-0-6)
Total credits 17
Free Elective 3


Throughout the academic year

Course Code Title Number of Credits


MUGE 100 General Education for Human Developemnt 3 (2-2-5)
Total credits 3


2st year

The 1st Semester

Course Code Title Number of Credits


KAID 240 English for Organizational Communications 3 (3-0-6)
KAAC 244 Business Ethics and Code of Conduct 2 (2-0-4)
KAAC 211 Business Law Principle 3 (3-0-6)
KAAC 221 Microeconomics 3 (3-0-6)
KAAC 242 Business Finance 3 (3-0-6)
KAAC 256 Intermediate Accounting II 3 (3-0-6)
Total credits 17


The 2nd Semester

Course Code Title Number of Credits


KAID 241 Communicative Business English I 3 (3-0-6)
KAAC 222 Macroeconomics 3 (3-0-6)
KAID 271 Statistics and Data Analysis 3 (3-0-6)
KAAC 257 Cost Accounting 3 (3-0-6)
KAAC 243 Principles of Marketing 3 (3-0-6)
KAAC 258 Advanced Accounting I 3 (3-0-6)
Total credits 18


3st year

The 1st Semester

Course Code Title Number of Credits


KAID 341 Communicative Business English II 3 (3-0-6)
KAAC 311 Taxation 3 (3-0-6)
KAAC 342 Production and Operation Management 3 (3-0-6)
KAAC 352 Internal Control and Audit 3 (3-0-6)
KAAC 353 Accounting information Systems Design 3 (3-0-6)
KAAC 359 Cost Accounting for Profit Planning 3 (3-0-6)
Total credits 20


The 2nd Semester

Course Code Title Number of Credits


KAID 342 Correspondences and Writing 3 (3-0-6)
KAAC 356 Auditing and Assurance 3 (3-0-6)
KAAC 358 Financial Reports and Analysis 3 (3-0-6)
Total credits 9
Elective 3
Free Elective 3


4st year

The 1st Semester

Course Code Title Number of Credits


KAAC 441 Strategic Management 3 (3-0-6)
KAAC 457 Advanced Accounting II 3 (3-0-6)
KAAC 458 Seminar in Current Issues in Accounting 3 (3-0-6)
Total credits 9
Elective 3


The 2nd Semester

Course Code Title Number of Credits


Total credits
Elective 6
Free Elective 6

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


Program Learning Outcomes

1. จัดทำรายงานทางการเงิน โดยใช้หลักระบบบัญชีได้ตามมาตรฐานการบัญชีในระดับชาติและระดับสากล 1.1  วิเคราะห์ความเหมาะสมของนโยบายการบัญชีที่ใช้จัดทำงบการเงิน

1.2  แยกแยะและแจกแจงองค์ประกอบสำคัญของรายงานทางการเงิน

1.3  ประเมินงบการเงินที่เกี่ยวข้องทั้งภายในและภายนอกบริษัทเพื่อเปรียบเทียบ และประกันความถูกต้องและแม่นยำของการจัดทำรายงานทางการเงิน
1.4  จัดทำรายงานทางการเงินซึ่งรวมถึงงบการเงินรวมตามมาตรฐานการรายงานทางการเงินระหว่างประเทศ หรือมาตรฐานอื่นที่เกี่ยวข้อง

2. จัดทำรายงานบัญชีบริหาร โดยวิเคราะห์ข้อมูลเพื่อเสนอสารสนเทศของกิจการได้ถูกต้องและแม่นยำ เพื่อตอบสนองความต้องการของผู้บริหารองค์กร 2.1  วิเคราะห์ข้อมูลทางการเงินเพื่อนำเสนอข้อมูลที่เกี่ยวข้องสำหรับการตัดสินใจด้านการบริหาร

2.2  แยกแยะและแจกแจงองค์ประกอบสำคัญของรายงานบัญชีบริหาร

2.3  ประเมินผลการปฏิบัติงานของผลิตภัณฑ์และส่วนงานธุรกิจ เพื่อประกอบการตัดสินใจของผู้บริหาร

2.4  จัดทำรายงานเพื่อสนับสนุนการตัดสินใจด้านการบริหาร ซึ่งรวมถึงรายงานต่างๆ ที่มุ่งเน้นการวางแผนและการจัดทำงบประมาณ การบริหารต้นทุน การควบคุมคุณภาพ การวัดผลการปฏิบัติงาน และการเทียบเคียงสมรรถนะกับเกณฑ์มาตรฐาน

3. ตรวจสอบงบการเงินได้ตามมาตรฐานการสอบบัญชี กฎหมาย และข้อบังคับที่เกี่ยวข้อง 3.1  แยกแยะและแจกแจงวัตถุประสงค์ ขั้นตอน ประโยชน์ และข้อจำกัดที่เกี่ยวข้องกับการตรวจสอบงบการเงิน

3.2  ประเมินความเสี่ยงของข้อมูลที่ขัดต่อข้อเท็จจริงอันเป็นสาระสำคัญต่องบการเงินและพิจารณาถึงผลกระทบต่อกลยุทธ์การตรวจสอบ

3.3  แยกแยะและชี้แจงองค์ประกอบสำคัญของกระบวนการตรวจสอบงบการเงิน

3.4  ตรวจสอบและทวนสอบงบการเงินได้อย่างถูกต้องและแม่นยำ ตามมาตรฐานการสอบบัญชี กฎหมาย และข้อบังคับที่เกี่ยวข้อง

4. คำนวนและวิเคราะห์ภาษีที่เกี่ยวข้องกับการดำเนินธุรกิจได้ตามมาตรฐานผู้ประกอบวิชาชีพบัญชี


4.1  วิเคราะห์และแจกแจงรายการภาษีที่เกี่ยวข้องกับการดำเนินธุรกิจ

4.2  คำนวนภาษีที่เกี่ยวข้องกับการดำเนินธุรกิจได้ตามมาตรฐานผู้ประกอบวิชาชีพบัญชีในระดับชาติและในระดับสากลได้อย่างถูกต้องแม่นยำ

5. ใช้เทคโนโลยีสารสนเทศในการวางระบบบัญชี เพื่อพัฒนาฐานข้อมูลสำหรับการวิเคราะห์ทางธุรกิจที่เกี่ยวข้องได้ตามต้องการ 5.1  ใช้เทคโนโลยีสารสนเทศและเทคนิคทางสถิติด้านบัญชีที่เหมาะสมเพื่อการวิเคราะห์และประมวลผลรายงานทางการเงิน

5.2  ใช้เทคโนโลยีสารสนเทศในการสืบค้นความรู้และการสื่อสารเพื่อเพิ่มประสิทธิผลของการทำงานในฐานะนักบัญชี

6. สื่อสารกับเพื่อนร่วมงาน ผู้บังคับบัญชา ผู้ใต้บังคับบัญชา ตลอดจนผู้เกี่ยวข้องทั้งภายในและภายนอกองค์กร อย่างสร้างสรรค์เพื่อเพิ่มประสิทธิภาพการทำงานในฐานะนักบัญชี


6.1 แสดงความสามารถในการใช้ภาษาและวิธีสื่อสารโดยใช้สื่อต่าง
ๆ ต่อเพื่อนร่วมงาน ผู้บังคับบัญชา ผู้ใต้บังคับบัญชา ตลอดจนผู้เกี่ยวข้องทั้งภายในและภายนอกองค์กร ได้อย่างมีประสิทธิภาพ เหมาะสมกับบริบทของวิชาชีพ6.2 วิเคราะห์และแก้ไขปัญหาในการทำงานภายใต้ความรับผิดชอบของนักบัญชี อันเกิดมาจากปัญหาด้านการสื่อสารได้อย่างสร้างสรรค์และมีประสิทธิภาพ
7. ทำงานเป็นทีมร่วมกับผู้อื่นซึ่งมีความแตกต่างหลากหลายได้อย่างมีประสิทธิภาพ โดยเคารพและแสดงออกซึ่งภาวะผู้นําได้อย่างเหมาะสม


7.1 แสดงออกซึ่งบุคลิกภาพที่เหมาะสมในการทำงานร่วมกับผู้อื่นโดยแสดงความเข้าใจตนเองและผู้อื่น

7.2 เคารพและทํางานร่วมกับผู้อื่นที่แตกต่างหลากหลายได้อย่างมีประสิทธิภาพ

7.3 แสดงทักษะในการจัดการและภาวะผู้นําได้อย่างเหมาะสม เพื่อให้งานของกลุ่มบรรลุเป้าหมาย

8. แสดงออกซึ่งคุณธรรมและจรรยาบรรณในสาขาวิชาชีพบัญชี ตระหนักในคุณค่าแห่งวิชาชีพบัญชี และมีความความรับผิดชอบในการปฏิบัติงานตามที่ได้รับมอบหมายให้เป็นไปตามมาตรฐานและตามกรอบเวลาที่กำหนด


8.1 ปฏิบัติตามกฎระเบียบ ได้แก่กฎหมาย กฎระเบียบต่างๆขององค์กร และสังคม ทั้งในฐานะนักบัญชี และในฐานะสุจริตชน

8.2 แสดงให้เห็นถึงความมีวินัยในตนเอง ได้แก่ความตรงต่อเวลาความรับผิดชอบ และการรักษาระเบียบวินัยของตนเองในการปฏิบัติหน้าที่ให้สําเร็จลุล่วง

9. แสวงหาความรู้และปรับปรุงตนเองอย่างสม่ำเสมอเพื่อพัฒนาคุณภาพของตนเองในบริบทของนักบัญชีในศตวรรษที่ 21


9.1 แสดงออกซึ่งทักษะและความมุ่งมั่นในการเรียนรู้อย่างต่อเนื่องตลอดชีวิต เพื่อเตรียมพร้อมกับความท้าทายในศตวรรษที่ ๒๑ อันมีลักษณะซับซ้อนและเชื่อมโยงกันในหลายมิติทั้งทางด้านเศรษฐกิจ การเมือง สังคมและกฎหมาย

9.2 พัฒนาตนเองตามการเปลี่ยนแปลงของบริบททางด้านสังคมและวิทยาศาสตร์

Future Careers

  1. นักบัญชี
  2. ผู้สอบบัญชี
  3. นักบัญชีบริหาร
  4. ผู้วางระบบบัญชี
  5. นักบัญชีภาษีอากร
  6. นักการศึกษาและเทคโนโลยีบัญชี
  7. ผู้ประกอบการ/ผู้ประกอบอาชีพอิสระ
  8. ผู้ให้คำปรึกษาทางด้านการเงิน บัญชี และภาษีอากร
  9. ธุรกิจอื่นๆ ที่เกี่ยวข้อง

MU Degree Profile

Admission and Screening Process for UG Prospective Students, Academic Year 2023

Round 1: Portfolio

Details of Portfolio admission and screening process for UG prospective students in academic year 2023 are as follows:

Prospective students could apply only one program or field of study.  This has to be done by applying through online admission via

Round 1 Portfolio is separated into two parts.  The schedules of each sub round are as follows:

  • Round 1/1: From October 3, 2022 (starting from 9:30) to October 17, 2022 (until 12:00)
  • Round 1/2: From December 1, 2022 (starting from 9:30) to December 23, 2022 (until 12:00)

Further details about Portfolio requirements for each program/field of study are shown in the “Entry Requirements”.


Round 2: Quota

For quota admission, prospective students could also apply only one program or field of study using online admission via  The schedule for quota admission is between March 1, 2023 (starting from 9:30) and April 7, 2023 (until 12:00).

Further details about Quota requirements for each program/field of study are shown in the “Entry Requirements”.


Round 3: Central Admission

For central admission, criteria for admission for each program/field of study could be found in and  General criteria of marking schemes for central admission includes GPAX, GAT/PAT, and common subjects developed by National Institute of Educational Testing Service (NIETS).  Online admission is conducted by

The schedule for central admission is as follows:

  • Applying through online admission via starting from May 7, 2023 to May 13, 2023
  • Announcing screening results of central admission for Round 3/1 at on May 20, 2023
  • Confirming to be interviewed at on May 20-21, 2023
  • Announcing screening results of central admission for interviewing at on May 26, 2023
  • Interviewing and making medical examination on May 22-25, 2023
  • Announcing lists of prospective students who pass the screening process at on June 6, 2023


Round 4: Direct Admission

For direct admission, general criteria of marking schemes for direct admission includes GPAX, GAT/PAT, and common subjects developed by National Institute of Educational Testing Service (NIETS) which the marking schemes for each program are different.  Further details for each program are shown in “Entry Requirements”.  Prospective students could be applied through online admission via