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  • BS911102 :: Intermediate Accounting I (2/69)
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    COURSE DESCRIPTION
    Announcements
    Course syllabus-2-2568
    แบบฝึกหัดตัวอย่างสำหรับทุกบท
    Federation of Accounting Profession in Thailand - Website
    กระดานข่าว
    เฉลยแบบฝึกหัดบทที่ 1-4 (บางส่วน)
    Note Sec01-2025
    Note Sec02-2025
    Announcements
    Course syllabus 1/2568
    Announcements
    COURSE SYLLABUS 1/2024
    Introduction
    Introduction_Slides
    Introduction_Chapter
    Conceptual Framework for Financial Reporting - Youtube
    IAS 1 Presentation of Financial Statements
    Cash and accrual bais - concept
    Quiz: Recording transactions Sec01 - 2025
    Quiz: Recording transactions Sec02 - 2025
    Quiz: Correcting trial balance Sec01 - 2025
    Quiz: Correcting trial balance Sec02 - 2025
    Internal Audit Career - YouTube
    What is an audit? - YouTube
    PPT - Introduction to IA
    TOK 1: What is internal auditing?
    Assignment_1 - What is internal auditor?
    Assignment 2: External vs Internal audit
    Cash and Cash Equivalent
    TAS 7 Cash Flow Statement
    Slides_Cash & Cash Equivalent
    Slide_Cash Flows Statement
    Chapter 1 Cash and Cash Equivalent - New
    Cash and Cash Equivalent - Youtube VDO
    Bank Reconciliation - Youtube VDO
    IAS 7 Statement of Cash Flows: Summary 2020 - Youtube VDO
    Cash flows statement - Introduction - Youtube VDO
    CF statement Preparation - Direct method - Youtube VDO
    CF statement Preparation - Indirect method - Youtube VDO
    Quiz III: Cash & Cash Equivalent Sec 01 -2025
    Quiz III: Cash & Cash Equivalent Sec 02 -2025
    Quiz IV: Bank Reconciliation Sec 01 - 2025
    Quiz IV: Bank Reconciliation Sec 02 - 2025
    Quiz V: CF Preparation Sec 01 - 2025
    Quiz V: CF Preparation Sec 02 - 2025
    PPT_IPPF
    Global internal auditing standards - IPPF
    Individual Assignment: illegal activities
    Individual Assignment: Question 1 and 2 of Case I
    Group Assignment: Role Play of Case I
    Receivables
    Chapter 2 Accounts Receivable -- เอกสารคำสอน
    Chapter 3 Note Receivable - เอกสารคำสอน
    Slides_Receivables and NR
    Sales Return and Allowances - Youtube VDO
    Gross VS Net method - Youtube VDO
    AR Impairment: Basic - Youtube VDO
    AR impairment: Provision matrix - Youtube VDO
    AR Financing - Youtube VDO
    Quiz VII: Sales Discount--Gross vs Net Sec 01 - 2025
    Quiz VII: Sales Discount--Gross vs Net Sec 02 - 2025
    Quiz VIII: Uncollectable AR Sec01 - 2025
    Quiz VIII: Uncollectable AR Sec02 - 2025
    Quiz IX: Sales of AR - Sec01 - 2025
    Quiz IX: Sales of AR - Sec02 - 2025
    Preliminary Survey - PPT
    Internal Control - PPT
    ตัวอย่างแบบประเมินการควบคุมภายใน
    Example ICQ - 5-component internal control COSO
    Preliminary survey: Site tour
    Overview of 5-component of IC - Youtube
    Internal Control: Various control activities - Youtube
    TOK: Plant Tour_Sec01 - 2025
    TOK: Plant Tour_Sec02 - 2025
    TOK: Control Environment - Sec01 - 2025
    TOK: Control Environment - Sec02 - 2025
    Preliminary Survey_PPT
    Risk model - Example of cash receipt
    Individual Assignment: Description of Auditee
    Individual assignment: Analytical review of Advertising Department
    Group assignment: Draft of workflow, objectives, and risks
    Group assignment: workflow, objectives, and risks - Final
    Group assignment: Your own risk Model
    Individual assignment: Modification of risk model for cash safeguarding
    Note Receivable
    Risk Assessment and Audit Program- PPT
    Refresh: 9 Types of audit procedures and evidence - Youtube
    Refresh: Vouching and Tracing - Youtube
    TOK: Design of Audit Program - Sec01 - 2025
    TOK: Design of Audit Program - Sec02 - 2025
    Audit Program - PPT
    Developing audit program - YouTube
    Audit Tests - Youtube
    9 Types of audit procedures and evidence - Youtube
    Vouching vs Tracing - YouTube
    Quiz: The 3 types of audit tests
    Quiz: 9 types of audit procedures and evidence
    Quiz: Vouching and Tracing
    Quiz: Selecting audit procedure
    Individual assignment: design an audit procedure for marketing department
    Inventory
    Chapter 4 Inventory -- เอกสารคำสอน
    Inventory - Slides
    IAS 2 Inventory: Summary - Youtube VDO
    Refresh: Inventory and COGS - Youtube VDO
    Refresh: Periodic vs Perpetual Inventory System - Youtube VDO
    Inventory: FIFO - Youtube VDO
    Inventory: Average cost - Youtube VDO
    Inventory: LIFO - Youtube VDO
    LCNRV - comparison - Youtube VDO
    NRV calculation - Youtube VDO
    Inventory: LCNRV - Youtube VDO
    Write down Inventory - Youtube VDO
    Quiz X: WA Cost Sec01 - 2025
    Quiz X: WA Cost Sec02 - 2025
    Quiz XI: Retail inventory method Sec01 - 2025
    Quiz XI: Retail inventory method Sec02 - 2025
    IA Process: Field work, audit evidence, and working papers - PPT
    TOK: Fieldwork and audit evidence - Sec01 - 2025
    TOK: Fieldwork and audit evidence - Sec02 - 2025
    WP_Audit evidence_Fieldwork_PPT
    Getting started with: Fieldwork - YouTube
    Quiz: Where is this evidence from?
    Assignment: Audit evidence
    Individual assignment: Questions on three WP examples
    Individual assignment: WP for analytical review
    Individual assignment: WP for analytical review - revised
    Investments
    Chapter 5 Investments - เอกสารคำสอน
    Investments - Slides
    Summary of IFRS 9 - Youtube VDO
    Classification of Investments based on IFRS9- Youtube VDO
    Debt Investment - Amortized Cost - YouTube VDO
    FVTPL & FVOCI - YouTube VDO
    How to discount a bond discount. -YouTube VDO
    Amortization of bond premium - YouTube VDO
    Quiz XII: Investment_Trading securities Sec01 - 2025
    Quiz XII: Investment_Trading securities Sec02 - 2025
    ส่งงานแบบฝึกหัดเรื่องเงินลงทุน - 2025 - Sec03และ04
    Communicating results - PPT
    Example_Internal Audit Report
    YouTube: IA interview questions
    Communicating results_PPT
    Writing an audit finding - YouTube
    Example of IA report
    IA_Report Template
    Individual Assignment: Writing-up sheet
    Property Plant and Equipment
    Slides - PPE - 2025
    Chapter 6 PPE - เอกสารคำสอน
    IAS 16 PPE - Summary - Youtube VDO
    PPE: Introduction - YouTube VDO
    PPE: Initial recognition
    PPE: Subsequent costs - YouTube VDO
    PPE Revaluation - Decrease - YouTube VDO
    PPE Revaluation - Increase - YouTube VDO
    PPE: Assets Impairment - Introduction -YouTube VDO
    Quiz XIII: Exchange_of_PPE Sec01- 2025
    Quiz XIII: Exchange_of_PPE Sec02- 2025
    Quiz XIV: Self Constructed Sec01 - 2025
    Quiz XIV: Self Constructed Sec02 - 2025
    Quiz XV: Asset revaluation Sec01_- 2025
    Quiz XV: Asset revaluation Sec02_- 2025
    ส่งแบบฝึกหัดเรื่องที่ดิน อาคาร และอุปกรณ์
    COSO INTERNAL CONTROL - PPT
    EXAMPLE 1 - IC questionnaire
    EXAMPLE 2 - IC Questionnaire
    EXAMPLE 3 - IC Questionnaire of Cash
    Depreciation & Impairment
    Slides-Depreciation & Impairment
    เอกสารคำสอน - ค่าเสื่อมราคา
    เฉลยแบบฝึกหัดในสไลด์ของค่าเสื่อมราคา
    Depreciation: Basic - YouTube VDO
    Depreciation: Unit of Production method - YouTube VDO
    Depreciation: Straight-line method - YouTube VDO
    Depreciation: Sum of the Year's Digits method - YouTube VDO
    Depreciation: Double Declining Balance method - YouTube VDO
    Investment Property & Intangible Assets
    Intangible_Assets_Slides
    เอกสารคำสอน-สินทรัพย์ไม่มีตัวตน
    Investment Property_Slides
    เอกสารคำสอนอสังหาริมทรัพย์เพื่อการลงทุน
    Summary of IAS 40: Investment Property
    Intangible assets - Summary IAS 38
    Intangible Assets in Financial Accounting
    Intangible assets (IAS 38)
    Intangible Assets: Goodwill, Research and Development
    Impairment of Intangible Assets
    For Final Examination
    Midterm Examination
    Assignment_PEAK
    Assignments_PEAK_Sec01
    Assignments_PEAK_Sec02
    Assignments_PEAK_Sec03 and Sec04
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    BS911102 :: Intermediate Accounting I (2/69)

    • อาจารย์: ศิริลักษณ์ ศุทธชัย
    Skill Level: Beginner

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