การบัญชีเพื่อการจัดการ

Accounting for Management

1. Objectives of the Course
(a) Students will learn the definition of accounting for management and be able to distinguish between accounting for management, accounting, and financial accounting;
(b) Students will learn 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
(a) To develop the five expected learning outcomes as set forth in Thailand Qualifications Framework for undergraduate studies;
(b) To conform of changes in technology and economy of Thailand.
1. Course Description
A study of the importance of accounting for management, uses of financial statements, relationship among the items in the financial statements, preparation of budgets, uses of accounting data to aid and support planning, control, and decision making in the 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 and LINE are given to students, so that they can communicate with instructor for course activities.
1. Ethics 1.1 Ethics
1.1.1 Knowing and understanding the value of profession and code of  . Having good attitudes towards the profession.
1.1.2 Being honest, disciplined, and respectful. Being able to comply with rules and disciplines of department, university 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 of attendance, participation, and group discussion.
1.3.3 Evaluating the presentation of the assigned exercises.
2. Knowledge 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.
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. Cognitive skills 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 test and quiz, midterm examination, and final examination.
3.3.2 Measuring from assignments and presentation.
3.3.3 Observing the students’ behavior in problem solving.
3.3.4 Gathering students’ participations during class teaching.
4. Interpersonal Skills and Responsibilities
__________________________________________________________________
4.1 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 department.
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 leader or 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. Numerical Analysis, Communication and Information Technology Skills 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.
กิจกรรมที่ ผลการเรียนรู้ * วิธีการประเมินผลนักศึกษา สัปดาห์ที่ประเมิน สัดส่วนของการประเมินผล
1 1. Case studies assignments all 20%
2 2. Class attendance and participation attendance record and discussion all 20%
3 3. Test and quiz outcome from scores each topic 20%
4 Mid-term Examination Final examination questions and problem solving Mid-term End term 20% 20%
Required textbooks and materials
1. Maryanne M. Mowen, Don R. Hansen, and Dan L. Heitger (2009). Cornerstones of Managerial Accounting. 3rd edition. South-Western Cengage Learning. USA
2. Penne Ainsworth and Dan Deines (2011). Introduction to Accounting: An Integrated Approach. 6th edition. McGraw–Hill Irwin, International edition. New York.
3. Other recommended materials and information
 
 
- Financial reports of related corporations or business organizations
- Websites of related corporationsor business organizations
1. Evaluation Strategies for Course Effectiveness by Students
Evaluation based on department guideline.
 
2.Teaching Evaluation Strategies
Evaluated with the results of the tests and quiz;
mid-term exam and final exam;
problem assignments;
attendance; and
participations.
3. Teaching Improvement
Analyze teaching’s effectiveness from teaching evaluation by students, improve the weaknesses discovered in the evaluation;
summarize the students’ learning from test results; and
evaluation of performance, and improve the teaching method by emphasizing the contents.
Review of students’ academic performance

Students’ academic performance is reviewed;
evaluating the students’ work outcomes; and
evaluating the relevance of the test questions.
Course Review and Improvement Plan for the Course Effectiveness

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;
contents and materials of the course; and
standard of the tests.