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Student Handbook 2019 International Program Thai-Nichi Institute of Technology
IBI-201 Fundamental Accounting 3(3-0-6)
Prerequisite : None
Corequisite : None
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 transa tions, recording trial balance, recording
adjusting entries and basic accounting with taxes.
IBI-203 Business Laws and Taxation 3(3-0-6)
Prerequisite : None
Corequisite : None
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 : None
Corequisite : None
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 : None
Corequisite : None
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.