Teaching

Fundamentals of Accounting (Mae Fah Luang University)

Course Brief: Definition and objective of accounting; the benefits of accounting information; accounting framework; accounting principles and financial reporting standards; accounting cycle; principles and procedures of the double-entry system of accounting; general and special journal entries; posting to ledgers; preparing trial balance and working papers; adjusting entries; closing entries; preparation of financial statements for servicing and merchandising firms; voucher system; pretty cash system; control accounts and subsidiary ledgers; accounting professional ethics and history of accountancy profession.

Last teaching: 1/2025

Advanced Accounting 2 (Mae Fah Luang University)

Course Brief: Accounting for investment in associates and subsidiaries; business combinations; preparation of consolidated financial statements; consolidated statement of cash flows; business units for specific investment purposes; accounting for foreign currency translation and foreign currency financial statements.

Last teaching: 1/2022; 1/2023

Intermediate Accounting 1 (Mae Fah Luang University)

Course Brief: Principles and treatments of accounting for assets in accordance with Thai and International Financial Reporting Standards, including classification of assets, recognition and measurement of assets, revaluation, costs are capitalised and expensed in accordance with accounting principles, impairment of assets; presentation of assets on financial statements and disclosure; accounting for cash and accounts receivable, investments, notes receivable, inventories, property plant and equipment, natural resources, intangible assets, investment property, and borrowing cost.

Last teaching: 2/2019; 2/2020; 2/2021; 2/2022

Accounting Theories and Research (Mae Fah Luang University)

Course Brief: Evolution and prospects of accounting theories; nature, concept and assumptions of accounting; the role of accounting theory; contemporary accounting theories and evaluating various accounting practices; normative accounting theory; positive accounting theory; critical perspectives of accounting; the efficient markets hypothesis and capital asset pricing model (CAPM); accounting earnings and stock prices; earnings management; evolution of disclosure regulation rationales; principal agent theory; contract theory and information costs; the relationship between accounting and the political procedures; the role of accounting research; and contemporary accounting research.

Last teaching: 1/2021

Managerial Accounting (Mae Fah Luang University)

Course Brief: Importance and usefulness of financial statements; relation of each account in financial statements; preparation of budget and reports for management level for planning, controlling and making decisions; financial statement analysis.

Last teaching: 1/2021

International Accounting (Mae Fah Luang University)

Course Brief: A basic knowledge of international trade and finance and the ways in which international business is conducted, as well as the processes of globalization; System and methods of accounting for international business; effects of changes in foreign currency; collecting and reporting of international accounting, analysis and evaluation international business management; tariff structure and tax collection; and future international tax standard.

Last teaching: 1/2020