การบัญชีเพื่อการจัดการ

Accounting for Management

1. Objectives of the Course (a) Students will know the definition of accounting for management and be able to distinguish between accounting for management and financial accounting. (b) Students will know the accounting procedures related to management decision making. (c) Students will be able to apply accounting knowledge to difficult problem solving necessary in businesses; to decision making, planning, and control in the management of business organizations; and to profit making for business organizations. (d) Students will develop good attitudes towards the code of conduct.
2. Reasons for Course Development/Modification 1. To develop the five expected learning outcomes as set forth in Thailand Qualifications Framework for undergraduate studies. 2. To conform with changes in technology and economy of Thailand.
1. Course Description A study of the importance of accounting for management, uses of financial statements, relations and connections among different items in the financial statements, budget preparation, uses of accounting data to help decision making, planning, and control in business operation.
3.Number of hours per week provided for academic advice and guidance to students 3.1 Two hours per week are arranged for individual guidance or group guidance. 3.2 E-mail address is given out to students so that they can request guidance and advice via electronic media.
1.1 Ethics 1.1.1 Knowing and understanding the value of profession and code of conduct. Having good attitudes towards the profession. 1.1.2 Being honest, disciplined, and respectful. Being able to comply with rules and disciplines of organization and society.
1.2 Teaching strategies for developing ethics 1.2.1 Lecturing including raising examples of businessmen or business organizations that are successful in management. 1.2.2 Group discussion. 1.2.3 Case studying. Using accounting data to help control and make decisions in the operation of various groups of business.
1.3 Assessment strategies for students’ ethics 1.3.1 Observing the students’ behavior in class attendance, dressing, and assignment submission on scheduled due time. 1.3.2 Evaluating the group discussion. 1.3.3 Evaluating the presentation of the assigned case studies.
2.1 Learning outcome for knowledge 2.1.1 Knowledge and understanding of accounting concepts, theories, principles, and procedures. 2.1.2 Knowledge and understanding of other fields of study that are related to accounting knowledge. 2.1.3 Knowledge of techniques in doing accounting work learned from experience. 2.1.4 Ability to continually update and follow academic, research, and professional changes in both theories and practices. Ability to integrate these changes and use them in appropriate applications.
2.2 Teaching strategies for developing student knowledge 2.2.1 Lecturing and group discussion including examples of accounting concepts, theories, principles, and procedures. 2.2.2 Explaining and giving individual assignments and group assignments. Having the students finding and collecting accounting knowledge that can be used in appropriate applications. 2.2.3 Having the students practice case studies related to techniques in doing accounting work. Lecturing, group discussion, report presentation, case study analysis, and assigning the students to find and collect related materials, summarize and present them. Having the students learn by problem solving and Problem-Based Learning projects which follows the arrangement of childcentered instruction.
2.3 Assessment strategies for students’ knowledge 2.3.1 Evaluating the performance of the assignments. 2.3.2 Evaluating the presented job outcomes. 2.3.3 Observing the students’ behavior in working with others and solving problems. 2.3.4 Giving midterm examination and final examination. 2.3.5 Gathering students’ ideas during class teaching.
3.1 Learning Outcome for Intellectual skills 3.1.1 Ability to search for data, process data and concepts in order to use them to identify and analyze complicated problems. 3.1.2 Ability to apply and integrate accounting knowledge and knowledge of other related fields of study, use professional skills and judgment in problem solving, offer new creative alternatives in different situations by bringing into consideration the contingent problems that may be caused by the decisions. 3.1.3 Ability to follow, evaluate, and report with accuracy and completeness.
3.2 Teaching strategies for developing Intellectual skills 3.2.1 Lecturing, group discussion, raising examples, and solving case studies in groups. 3.2.2 Assigning case studies, exercises, and problems.
3.3 Assessment strategies for students’ Intellectual skills 3.3.1 Giving small tests, midterm examination, and final examination. 3.3.2 Measuring from research and presentation. 3.3.3 Observing the students’ behavior in problem solving. 3.3.4 Gathering students’ ideas during class teaching.
4.Interpersonal Skills and Responsibilities 4.1.1 Ability to efficiently perform and take responsibility in assigned tasks. 4.1.2 Having good human relations, being able to work with others and perfectly adapt to conditions and cultures in the organization. 4.1.3 Having initiative and creative ideas. Being able to assist and facilitate in problem solving in different situations either in the role of a leader or a colleague. 4.1.4 Taking responsibility in continually develop their own accounting knowledge and skills.
4.2 Teaching strategies for developing interpersonal skills and responsibility 4.2.1 Arranging groups for case study analysis activities. 4.2.2 Giving individual and group assignments. 4.2.3 Assigning presentations.
4.3 Assessment strategies for students’ interpersonal skills and responsibilities 4.3.1 Evaluating the presented outcomes. 4.3.2 Observing the students’ behavior in team working. 4.3.3 Evaluating the outcome of the individual assignments.
5.1 Learning outcome on numerical skills, communication and information technology skills 5.1.1 Ability to communicate efficiently both in speaking and writing. Knowing how to choose the right form of presentation suitable for different types of problem and audience.
5.2 Teaching strategies for developing numerical skills, communication and information technology skills 5.2.1 Assigning the students to do self research from websites and teaching media and prepare reports with reliable references. 5.2.2 Having the students do presentations with appropriate technology.
5.3 Assessment strategies for students’numerical skills, communication and information technology skills 5.3.1 Evaluating each student’s participation in presentations. 5.3.2 Evaluating the appearance of the report and the selected form of the presentation.
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1 1 Small tests 4,13 10%
2 1 Midterm exam 9 25%
3 1 Final exam 18 25%
4 1 Problems at end of chapter 18 10%
5 2 Case studies Group reports Throughout the semester 20%
6 3 Behavior observation Participation in presentation Group and Individual discussions Opinion expression during class teaching Throughout the semester 10%
1. Required textbooks and materials - Edward J. Vanderbeck, Principles of Cost Accounting, 16th Edition, International Edition, Southwestern Cengage Learning. 201 - Charles T. Horngren, Srikant M. Datar, and Madhav V. Rajan, Cost Accounting, A Managerial Emphasis, 15th Edition, Pearson Education Limited, 2015.
2. Other important materials and information - Ray H. Garrison, Eric W. Noreen, Peter C. Brewer, Nam Sang Cheng, and Katherine C. K. Yuen, Managerial Accounting, 2nd Edition, Asia Global Edition, McGraw Hill Education, 2015. - James Jiambalvo, Managerial Accounting, 5th Edition, John Wiley & Sons, Inc., 2013.
3. Other recommended materials and information - Financial reports of related corporations or business organizations - Websites of related corporations or business organizations
1. Evaluation Strategies for Course Effectiveness by Students Evaluated with Lecturer’s Teaching Evaluation Form, one of the official evaluation forms issued by the university.  
2. Teaching Evaluation Strategies . Evaluated with the results of the small tests, midterm exam, final exam, problem assignments, case studies, and the discussion between the lecturer and the head of department.
3. Teaching Improvement Analyze teaching’s effectiveness from Teaching Evaluation Form filled out by students, improve the weaknesses discovered in the evaluation results, summarize the students’ learning from test results and case study performance, and improve the teaching method by emphasizing the contents that the students lack the skills.
4. Review of students’ academic performance Students’ academic performance is reviewed by querying, randomly evaluating the students’ work outcomes, considering the results of small tests, and evaluating the relevance of the test questions and problems by the learning standards controlling committee appointed by the department.
5. Course Review and Improvement Plan for the Course Efeffectiveness The evaluation results from items 1 and 2 will be taken into consideration of how to improve the weaknesses of the teaching methods, the lecturer’s teaching style, the class meeting schedule, content reviewing, the contents and materials of the course, and the standards of the tests. Course review and improvement plan are done through the meeting and discussion of the lecturer, the head of accounting curriculum, and the head of accounting department.