3.1.6 คำอธิบายรายวิชา คำอธิบายรายวิชา 1) หมวดวิชาศึกษาทั่วไป รหัสวิชา ชื่อและคำอธิบายรายวิชา น(ท-ป-อ) 0591001 ภาษาไทยเพื่อการสื่อสาร 3(3-0-6) Thai for Communication ความสำคัญของภาษาไทยในฐานะเป็นเครื่องมือสื่อสาร และแสดงถึงความเป็น เอกลักษณ์ของชาติ การสืบค้นข้อมูลข่าวสารจากทรัพยากรสารสนเทศ การสรุปความ การ ขยายความ การวิเคราะห์ และการแสดงความคิดเห็น การตีความ และการนำเสนอ โดยเน้น กระบวนการทักษะสัมพันธ์ทางภาษา The importance of Thai Language as a tool for communication and representation of national identity; information retrieval from information resources; drawing conclusions; making elaboration; analyses and expressions of opinions; data interpretation and presentation with an emphasis on integration process of language skills. 0591002 ภาษาอังกฤษเพื่อการสื่อสาร 3(3-0-6) English for Communication การใช้ภาษาอังกฤษเพื่อการสื่อสารในสถานการณ์ทั่วไปในชีวิตประจำวัน การ ทักทาย การบอกลา การแนะนำตัวเองและผู้อื่น การแสดงถึงอารมณ์ และความรู้สึกที่ เหมาะสม การบอกลักษณะบุคคล และสิ่งของ โดยการพัฒนาทักษะการฟัง พูด อ่าน และ เขียนภาษาอังกฤษแบบผสมผสานกันทั้ง 4 ทักษะ ในลักษณะรูปประโยคพื้นฐานที่ใช้ ไวยากรณ์เบื้องต้นไม่ซับซ้อน การออกเสียงคำภาษาอังกฤษให้ถูกต้อง การฝึกเขียนประโยค ง่ายๆ เพื่อการสื่อสารในชีวิตประจำวัน การฝึกอ่านและทำความเข้าใจข้อความภาษาอังกฤษ สั้นๆ การกรอกแบบฟอร์ม การสืบค้นข้อมูลจากแหล่งข้อมูลต่าง ๆ Everyday English for general situations such as greeting, farewell, introducing oneself and other; expressing appropriate emotions and feeling; describing personal characteristics and object specification; developing four communication skills through practising basic grammar and simple patterns of sentences including practising phonetics; basic writing for everyday communication; practising reading and understanding short text; form filling; searching data from various sources. 0591003 ภาษาอังกฤษเพื่อทักษะการเรียน 3(3-0-6) English for Study Skills
Transcript
3.1.6 คำอธบายรายวชา
คำอธบายรายวชา
1) หมวดวชาศกษาทวไป
รหสวชา ชอและคำอธบายรายวชา น(ท-ป-อ)
0591001 ภาษาไทยเพอการสอสาร 3(3-0-6) Thai for Communication
The importance of Thai Language as a tool for communication and representation of national identity; information retrieval from information resources; drawing conclusions; making elaboration; analyses and expressions of opinions; data interpretation and presentation with an emphasis on integration process of language skills.
0591002 ภาษาองกฤษเพอการสอสาร 3(3-0-6) English for Communication
Everyday English for general situations such as greeting, farewell, introducing oneself and other; expressing appropriate emotions and feeling; describing personal characteristics and object specification; developing four communication skills through practising basic grammar and simple patterns of sentences including practising phonetics; basic writing for everyday communication; practising reading and understanding short text; form filling; searching data from various sources.
0591003 ภาษาองกฤษเพอทกษะการเรยน 3(3-0-6) English for Study Skills
Practicing reading skills for finding topics, main ideas and supporting details from printed materials and electronic media; practicing presentation and some basic writing for improving speaking and writing competency.
0591004 ภาษาญปนพนฐานและวฒนธรรม 3(3-0-6) Basic Japanese Language and Culture
Introduction to Japanese reading and writing system for beginners; basic vocabulary, greetings, daily expressions for various situations; Japanese culture and traditions with emphasis on developing listening, speaking, reading, and writing skills in Japanese.
0591005 ภาษาจนพนฐานและวฒนธรรม 3(3-0-6) Basic Chinese Language and Culture
Introduction to Chinese reading and writing system for beginners; basic vocabulary, greetings, daily expressions for various situations; Chinese culture and traditions with emphasis on developing listening, speaking, reading, and writing skills in Chinese.
Realizing the nature of life, society and the world in the view of philosophy and religion. Self- training in accordance with the own religious principles; determining the goal of life base on virtual principle; ability to lead.
0592002 สนทรยภาพของชวต 3(3-0-6) Aesthetics for Life
The relationships between humans and aesthetics; perception and learning about the values of culture, artistic beauty, music, and performing arts, aiming at the creation of artistic taste and its useful application to good living.
Management of surrounding problems in contemporary society; preparing readiness for self-adjustment in the future; including knowledge dimension; creative thinking and critical thinking; attitude dimension; self realization and empathy to other people; and skill dimension; creating human relationship and communication, decision making and problem solving; emotion and stress management.
0592004 พฤตกรรมมนษยกบการพฒนาตน 3(3-0-6) Human Behavior and Self Development
Fundamentals of human behaviors; self development in human relations and happy living; successful communication; team working; leadership and followers; empowerment of motivation, constant design for
learning and life energy for self’s efficiency; work effectiveness and peaceful living with others.
0593001 จตสำนกและความรบผดชอบตอสงคม 3(3-0-6) Consciousness and Social Responsibility
Awareness cultivation; historical background of Thai nation and Rajabhat; characteristic development to be preferable graduates with unity, leadership, and public consciousness; morality enhancement, anti-corruption policies and practices, citizens’ roles in anti-corruption through case studies and campaign projects leading to awareness and changes in issue of interest.
0593002 สงคมไทยและสงคมโลก 3(3-0-6) Thai and Global Society
Evolution of Thai and global societies in socio-cultural, economical, and political aspects, including sufficiency economy principle and local wisdom for the existence of Thainess; effects of globalization and dynamic changes of Thai and global societies; Thai and global societies relationship in post modern era, present era, and future trend.
0593003 กฎหมายกบชวตและสงคม 3(3-0-6) Law for Life and Society
Introduction to the study of law; relation of law to an individual and society; basic right duties and freedom of citizen under the law; responsibility in
civil law and criminal law; process of justice according to criminal procedure code; family law; succession laws; and other laws in daily life.
General Knowledge of Thai economy and the global economy; The transformation of economy in each period; A new dimension of economy; Sufficient economic and applications of social; Technical management of personal finance in the current economic climate.
0594001 วทยาศาสตรเพอคณภาพชวต 3(3-0-6) Science for Quality of Life
Scientific process; practical applications of scientific knowledge and technology to enhance health through the enlargement of life quality; impacts of scientific and technology progression in term of the energy of today’s world on environment , society, politics and culture.
0594002 เทคโนโลยสารสนเทศและการสอสารเพอชวต 3(2-2-5) Information and Communication Technology for Life
Definition, importance, and components of information technology; the influence of information and communication technology on human living; choosing resources for communication and information exchange; having an ethical basis in information societies and respect for intellectual property rights; using operating systems and application programs on information technology
and communication systems for queries in daily life; creating social network of learning; giving presentation; professional development and existence of efficient daily life.
Definition and importance of physical exercise to health; importance of some recreation, type of recreation some functional systems of human body related to physical exercises; principles and techniques of physical exercise; analysis and assessment of the suitability of each person in doing physical exercise; practicing and skills in physical exercise for healthiness; tests of physical ability and assessment the results of exercising.
0594004 ทรพยากรธรรมชาตและสภาวะแวดลอม 3(3-0-6) Natural Resources and Environment
Definitions; significance; relationship between man and environment; crises of natural resources and environment; the occurrences of various natural disasters; their impacts on economy, society and environment; self-adjustment and preparation for confronting environmental change; people participation in environmental and natural resources preservation and environmental sustainable management.
0594005 การคดและการตดสนใจ 3(3-0-6) Thinking and Decision Making
Principles, processes and characteristics of thinking; styles of thinking; decision making based on reasoning from logics; analysis of data and information by fundamental statistical methods; decision making process and its application in daily life problem solving.
The meaning and purposes of accountancy; bencfix of accounting information; laws concerning accounting conceptual framework for financial reporting; fundamental of accounting; principles and methods of double entry accounting and the accounting cycle recording; creating trial balance statements; making entry adjustments and error corrections; closing entries; audit financial statement sheets for trading and service.
The course is designed to generate a range concept of accounting into several aspects including: cash, bank deposit, bank reconciliation, notes receivable, inventories, salary, payment, investment funds, petty cash system, voucher system, liabilities, liability estimate, and manufacturing accounts.
Principles of taratim, appraisal methodology and tax and duty payments according to the revenue code; a study of taxes including personal income tax, corporate income tax, value added tax, specific business tax, withholding tax, stamp duty, etc.
Business terminology; practice listening, speaking, reading and writing skills in business contexts; practice public speaking and communication skills for meetings, listening skills for summarizing academic meetings and seminars; reading and writing of financial analysis reports, accounting and marketing analysis.
Introduction to the legal enviroment of business and business ethics, the Securities and Exchange Act, the Public Companies Acts, Civil and commercial law, Accounting Professional law.
The fundamentals of an information system; roles and elements of an information system inside an organization; forms and structure of an information system; the information subsystem of a business, accessing the information system, utilizing the information system for administration and the circulation of information inside the information system and the network system and computer applications that being supporting for accountancy.
Scope, features, roles and functions of financial department, goals and significances of business finance, principle of internal fund raising, capital allocation, capital value, business financial planning, business expansion and growth, capital increase, earnings and dividend policies, capital market and money market in Thailand.
3302104 ภาษาองกฤษเพอการพฒนาวชาชพทางธรกจ 2 3(3-0-6) English for Business Profession Development 2 วชาบงคบกอน 3301105 ภาษาองกฤษเพอการพฒนาวชาชพทางธรกจ 1 การฝกทกษะภาษาองกฤษโดยใชคำศพทและสำนวนทจำเปนสำหรบงานบญชและการเงน เพอเปนพนฐานในการศกษาขนสง คำศพทเฉพาะ แนวคดและเอกสารทางธรกจบญชและการเงน มงเนนทางดานบญชการเงนและการบญชการจดการไดแก องคกรธรกจ ตนทน และการเงน
Develop English communicative skills using vocabulary and expressions important in accounting and finance as a basis for advanced studies; business terminology, concepts and documents concerning accounting and finance with an emphasis on finance and management, i.e. business organizations, capital and finance.
The course contributes accounting principles and approaches into live, family, and social management which foster self-knowledge construction, self-reliance, optimism, a concecutive searching for knowledge, the accurate and sustainable application of knowledge and skills; also common perspectives on society and organization, organizational environment, management process, organizational cultures, sustainable organization management, Thai indigenous knowledge, natural resources and environment preservations, including self-observation traninging for personality, morality, emotional quotient, peer collaboration, life and work planning.
A study of mathematics and statistics for quantitative analysis; decision making techniques given certainty and uncertainty; linear programming, network analysis, simulation modeling, including the application of descriptive statistics and inferencial statistics for business planning and decision making.
Background and importance of the research; objectives of business research; the research procedures and tools; selection of research methods and processes to match with situations and resources; tools, sampling, data collection and analysis; writing research report; and application of research results for account decision making.
The study of organization environment, several risks due to the foreign exchange rate, balance sheet characteristics, problems and payments, the foreign exchange market and risk management, investment liquidity, financial problems, working capital management, and multinational capital budgeting including functions of E-Commerce and Emerging Markets.
Accounting principles and methodologies concerned with assets in term of appraisement value measurement, borrowing costs, asset impairments, assets entry in statement of financial position, entry recognition and information disclosure.
The course particularly provides accounting principles and approaches on liabilities and stockholders equity which composes of the following
aspects: liability classifications, liability's recognition and evaluation, appraisement, liability forecasting, liability declaration in the financial position statement, debt rescheduling, interim financial budgeting and informaiton disclosure; business estabilishment, profit allocation to stockholders' equity, earnings statement, accoumulated incomes, dividend calcutlain, stockholders' equity change and comprehensive income statement: liquidation of limited partnerships, corporation limited and public company limited including; stockholders' equity declaration in the financial position statement, information disclosure and cash flow statements.
ความสำคญและบทบาทการบญชตนทนในองคกรธรกจ ศพทและความหมายของตนทนตาง ๆ ระบบบญชทใชบนทกตนทน วธการบญชและการควบคม วตถดบ แรงงาน คาใชจายการผลต ระบบบญชตนทนงานสงทำ ระบบตนทนชวงการผลต ระบบตนทนมาตรฐาน การบญชตนทนผลตภณฑรวมและผลตภณฑพลอยได ของเสย ของสนเปลอง งานทไมไดมาตรฐาน เศษซากและตนทนฐานกจกรรม Importances and roles of cost accounting in a business organization; vocabulary and meaning relating to costs; the accounting system for recording costs; accounting methodology and control of raw materials, labor and production expenses; the accounting system for job order costs, the cost system process and the cost standard system; cost accounting for joint-products and by-products, waste, ill-spent material, imperfect products, junk and other activities.
การใชขอมลตนทนในการตดสนใจวางแผนและควบคมการดำเนนงานกจการ ภายใตสถานการณทแนนอนและไมแนนอน ความสมพนธระหวางตนทน ปรมาณ และกำไร ระบบตนทนรวม ระบบตนทนผนแปร งบประมาณ การวเคราะหตนทน และวเคราะหผลแตกตางทเกดขน การกำหนด ราคาสนคา ราคาโอนและการประเมนผลการปฏบตงาน The application of Cost information for decision making, planning and control of business operation under certain and uncertain circumstances; relations between costs, quantity and profits; the total cost system and the variable cost system; budgeting and analysis of costs and recurring differences; price determination, transfer expenses and evaluation of implementation.
Taxation 2 วชาบงคบกอน 3301103 การภาษอากร 1 แนวคดและความแตกตางระหวางเกณฑการรบรรายไดและคาใชจาย ตามหลกการบญชและการภาษอากร การจดทำกระดาษทำการเพอคำนวณภาษเงนไดตามประมวลรษฎากร การปรบปรงกำไรสทธทางการบญชการเงนเปนกำไรสทธทางภาษอากร การบญชภาษเงนไดรอตดบญช รวมทงการจดทำรายงานตาง ๆ ทเกยวของกบภาษตามประมวลรษฎากรและการยนแบบแสดงรายการภาษ Criteria for recognizing income and expenses according to accounting and taxation principles; creating data spreadsheets for income tax calculation following the revenue code; adjusting net profits for taxation; creating documents for taxation purposes; deferred tax and preparing tax documentation to submit to the revenue department.
Financial reports relating to financial statements regarding to the accounting standard; concepts, techniques and methods for financial statement analysis; cash flow analysis, financial information evaluation and other related information; analysis of change in financial positions; cash flow statements; cost volume profit analysis; financial statement adjustment for the change in prices; evaluation of information weaknesses and limitations of financial statements; disclosure of financial information in financial statements to concerned persons or parties; correction methods of errors derived from financial statement analysis; ethics of the parties relating to financial reporting and financial statement analysis.
Revenue recognition of consignments, installment sales, lease agreements, joint ventures, headquarters and branches, construction contracts, property business; accounting for trades related to foreign currency and currency translation; fund accounting; accounting policy changes ; accounting estimates and accounting errors adjustment.
Concepts and methods of accounting for investment; accounting for investment in subsidiaries and affiliated companies; consolidated financial statements and cash flow statements of holding and subsidiary companies; accounting problems between holding and subsidiary companies; stockholdingbetween affiliated companies; cross amortization; currency translation and currency exchange; financial statements and disclosure of financial statements and employee benefits.
Meaning, types and framework of internal auditing; qualifications, duties and responsibilities of internal auditors; professional ethics and standards for internal auditing; structure of internal audit units; internal control and desired attributes of internal control; risk assessment; evidence and methods of collecting evidence; the planning and processes of internal auditing; principles of performance auditing; reporting on problems and errors; suggestions and solutions; follow-ups to internal audit results
Concepts of the accounting information system; techniques and methods of the information system; important internal control and the verification of the accounting information system; reporting for control and decision making; systems implemented by a business organization, e.g. ordering, cash flow, accounts receivable, accounts payable, inventory, payroll and ledger accounts; development of the accounting information system; types of systems, data structure and processing procedures.
Meaning and objectives of auditing; qualifications, roles and responsibilities of auditors; etiquette and professional ethics for auditors; laws related to the auditing professions and the stock exchange; agreement on auditing; internal controls and effectiveness evaluation of internal controls; risks in materiality auditing; analysis and risk assessments in auditing; audit evidence and methods of collecting evidence; planning and drawing guidelines for auditing; methods and techniques of auditing asset accounts, liabilities, owners’ equity, revenues and expenditures; guidelines for audit using computers; worksheet preparations; inspection of events occurring after the date the financial statements are issued; cross-check and auditing quality controls; auditing reports and disclosure of related auditing standards and other services by auditors
3304202 การกำกบดแลกจการและจรรรยาบรรณทางวชาชพบญช 3(3-0-6) Corporate Governance and Professional Ethics for Accounting ความสำคญ ความหมาย แนวคด และประเภทของธรรมาภบาลตลอดจนการนำหลกการแนวคดของธรรมาภบาลไปประยกตใชในองคกรทงภาครฐและภาคเอกชน ทงนเพอใหเกดระบบและกลไกในการกำกบดแลกจการทด โปรงใส เปนธรรม และมจรยธรรม จรรยาบรรณในการดำเนนธรกจ นอกจากนยงมงเนนในเรองความหมาย ความสำคญและแนวคดเรองความรบผดชอบตอสงคมขององคกร ซงเปนสงสำคญมากในปจจบนเพอใหเกดความกาวหนาในวชาชพการบญช Importance, meaning, concept and types of good governance, including the application of principles and concepts of good governance to public and private organizations, in order to create good, observable ethical systems and mechanisms in corporate governance; business ethics; emphasis on meaning, importance and concept of corporate social responsibility
practical training in accounting, integrating theoretical knowledge and field experience in the workplace; special projects and other related activities for practical accounting; application of practical accounting knowledge gained from the workplace to study and analysis, in order to write a thesis to be evaluated by a committee.
Preparation for practical training in a workplace emphasizing knowledge about the concept, process and steps, and relevant rules and regulations of cooperative education; development of basic knowledge, computer and technology skills, job application letter writing techniques, job interview, personality development, workplace selection, and other
qualifications needed for working; promotion of professional skills and ethics in a specific area, knowledge about international standard of security
Completion of an internship of 16 weeks or at least 640 hours, integrating classroom knowledge by working as an employee in a workplace; project, performance report, project report and presentation under supervision of mentors and advisors, resulting in skills, knowledge, morals, ethics, and characteristics or personality required for work, in order to meet the needs of the labour market and be work ready at graduation
Strategic planning; the role of profit planning and control; performance assessment of various types of organizations, with an emphasis on strategic planning and budgeting as a tool for planning and controlling performance; key performance indicators and controls, management reports
โปรแกรมสำเรจรปทางการบญชในปจจบน รวมทงการออกแบบรายงานทางการบญชทไดมาจากโปรแกรมสำเรจรป Emplay information technology to study how the computer program package is utilized for accounting; designing document management software that being consistent with the current accounting program including accountancy report invention designing and using accounting software when designing financial statements.
Practice in accounting systems and practical guidelines for accounting in various types of business – insurance business, small enterprises, agribusiness, infrastructure, hotels,hospital, non – profitbusinesses, property business, construction contract, other service businesses, with a focus on studying a particular business area
Concepts and accounting standards of recording to business trandactions for small and medium-sized enterprises; preparation of financial reporting and statements for small and medium-sized enterprises for stakeholders who need to utilize information of financial reporting on investment decision-making, administration, and business developments for growth and sustainability in the future.
The analysis of differences and similarities of international accounting including documents and import and export procedures; payment and recording processes for importation and exportation, accounting for trade items being paid in foreign currency and financial statements convertibility.
Concepts and principles of accounting information system analysis and design, the study of project feasibility, proposal, management, analysis of instruments and techniques, designing accounting information systems in relation to the accounting processes and internal controls.
System and practical guidelines for governmental accounting in both the administrative centre and regions of the state; financial reports; domestic and foreign governmental auditing
หลกการพนฐานของความเสยงดานตาง ๆ โอกาสทจะเกดความเสยง ผลของความเสยงตอองคกร ความเสยงในการปฏบตงาน โดยเฉพาะความเสยงทางการเงน การวดมลคาความเสยง และการบรหารความเสยง โดยใชเครองมอทางการเงน รวมทงการนำความรไปประยกตใชในองคกร Principles of risks, opportunities for risk environments, consequences of risks, operations risks, financial risk, risk assessment and management with financial instruments, and application of risk management in organizations.
Concepts, theories and evolution of accounting; professional ethics; accounting framework; Thai and international accounting standards; international accounting standards and special accounting with an emphasis on discussions and case studies.
3304306 สมมนาการบญชบรหาร 3(2-2-5) Seminar on Managerial Accounting วเคราะหและอภปรายแนวคดและการประยกตการบญชตนทนและการบญชบรหาร ตลอดจน ประเดนปญหาพเศษทางการบญชบรหารตามสภาพแวดลอมปจจบน
Analysis and discussion of concepts and the application of cost accounting and managerial accounting; current problematic issues in managerial accounting
Knowledge and understanding of problems encountered in the auditing process, problem solving guidelines and practices to prepare and improve the auditor’s ability to conduct a successful audit, a study of the theory and practice of auditing through case studies in seminar form; individual objectivity and auditing standards, audit working papers, risk assessment, internal control, audit report structure, guidance for an auditor communications with the board, the audit committee and the executive, weaknesses in internal control systems and suggestions for improvement, organizing and planning internal control in difficulties and complicated situations, developing professional ethics, accounting skills and presentation skills.
Discussion and analysis of interesting issues related to taxation through case studies, articles and related local and foreign documents, consultations and judgments of the Central Tax Court.
3304309 สมมนาปญหาทางการเงน 3(2-2-5) Seminar in Financial Problems กรณศกษาทางการเงนธรกจทำการวเคราะหแสดงความคดเหนอภปรายปญหาและตดสนใจตามหลกการ ตามทฤษฎ และความเหมาะสมตามสถานการณ Discussion and analysis of interesting issues related to corporate financial problems through case studies, articles and related local and foreign material.
3304310 สมมนาเทคโนโลยและระบบสารสนเทศทางการบญช 3(2-2-5) Seminar in Accounting Information Systems and Technology วชาบงคบกอน 3303205 ระบบสารสนเทศทางการบญช อภปรายวเคราะหปญหา และประเดนปจจบนเกยวกบการนาเทคโนโลยมาใชกบ ระบบสารสนเทศทางการบญชโดยใชกรณศกษา บทความ และเอกสารตาง ๆ ทเกยวของทงในประเทศและตางประเทศ ปญหาพเศษดานเทคโนโลยระบบสารสนเทศทางการบญช Discussion and analysis of problems and contemporary issues related to the application of technology to accounting information systems through case studies, articles and related local and foreign material. Special issues associated with technology and accounting information systems.
Accounting equations, accounting cycle, financial statement analysis including assets, debts and owner’s equity, principle of double-entry system, basic record of lists on general journal, ledger, trial balance working papers, account adjustment and account closure, financial statements of service and trading.
หลกการของภาษอากรตามประมวลรษฎากร หลกเกณฑ วธการขนตอนในการปฏบตเกยวกบภาษอากร ไดแก การคำนวณภาษ การยนแบบรายการ การเสยภาษ การอทธรณภาษ ตลอดจนการแกปญหาตางๆ เกยวกบภาษอากร และวธการประเมน การจดเกบภาษอากรตางๆ เชน ภาษเงนไดของบคคลธรรมดาและนตบคคล ภาษการคา ภาษมลคาเพม ภาษธรกจเฉพาะ อากรแสตมป และภาษอนๆ ทเกยวของกบกจการคา Principles of taxation under the revenue code. Procedural steps in dealing with taxation include tax calculation, filing, taxation, tax appeals. Solutions to problems about taxation, evaluation, collection of taxes such as
income tax of natural and legal persons, VAT, business taxes, stamp duty and other taxes related to trade.
3301003 บญชบรหารสำหรบนกการตลาด 3(3-0-6) Managerial Accounting for Marketing
บทบาทของการบญชบรหารในองคการ แนวคดและการจำแนกตนทนสำหรบการจดกจกรรมทางดานการตลาด การบญชบรหารแบบเดมและการบญชบรหารรวมสมยสำหรบการวางแผน การตดสนใจ และการควบคมทางการตลาด Role of managerial accounting in organizations. The concept and classification costs for marketing activities. Accounting traditional and contemporary managerial accounting for marketing planning, decision, and control.
