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IBI-201 Fundamental Accounting 3(3-0-6)
Prerequisite : No
Corequisite : No
Meaning and concept of accounting principle, business model, general ledger book entry,
T-accounts, financial statement reporting, inventory accounting, account balances, sub-ledger,
recording journal transactions, recording trial balance, recording adjusting entries and basic
accounting with taxes.

IBI-203 Business Laws and Taxation 3(3-0-6)
Prerequisite : No
Corequisite : No
Understand national law, regulations, business laws, taxation, procedures, corporate
governance, legal system, obligations, litigations, financial transactions, marketing process,
partnerships, protect intellectual property, contracts, tort law and legal liability

IBI-204 Business Finance 3(3-0-6)
Prerequisite : No
Corequisite : No
Capital financing and capital utilizing, financial policy, cash budget, basic financial
statement analysis, cost of capital analysis, financial analyzing and forecasting, working capital
management, capital budgeting and resource allocation, dividend policy and improving the firm’s
capital structure.

IBI-206 Business Management Information Systems 3(2-3-6)
Prerequisite : No
Corequisite : No
Role of information systems in the business and industry; Foundation of information
technology; Basic infrastructure of information system; Information system planning; Application of
information technology on different business functions such as accounting, marketing, production,
and human resource; Practice of essential business software such as Excel, Word, and PowerPoint.