The study of the manner of exploitation of the earth’s resources and the limits set by physical environment is the proper scope of Economic Geography. It ‘deals with the productive occupations and attempts to explain why certain regions are outstanding in the production and exportation of various articles and why others are significant in the importation and utilization of these things’.
In this study of interdependence of production, emphasis should be given upon the degree of human initiative and the nature of physical forces enacting to shape certain life-patterns. They should be studied not in isolation but as a comprehensive system of interaction between man and Nature.
However, it is not content only with the analysis of the present pattern of productive occupations, it also studies their dynamics, for global resources change not only in response to increasing knowledge, improved skills and techniques, but also, perhaps more importantly, in relation to changing socio-political objectives. Thus, Economic Geography is a much-embracing subject.
It not only aims at the understanding of different natural phenomena but also takes cognizance of racial traits and customs, advantages of an early start, availability of capital and labour, accumulated technical knowledge and skilled management, stability of governments, government aids or hindrances in the form of tariffs, subsidies or urbanization schemes and so on.
Accounting is the financial information system that provides relevant information to those who manage or use economic resources or engage in other economic activity. Principles of Accounts is a course of study that provides an introduction to the principles and techniques that accountants employ in measuring, processing, evaluating and communicating information about the financial performance and position of a business. This course in Principles of Accounts helps students to develop an understanding of a range of theoretical and practical techniques used in accounting. It helps to develop skills that should enable them to participate more effectively and responsibly in today’s business environment, to improve the management of personal financial activities, such as, budgeting, savings and investment. In addition, this course prepares students for post-secondary and professional studies in accounting.
Taxation including accounting procedures dealing with taxation in compliance with the Revenue Code of Thailand, the present Thai system and methods of tax assessment and collection as well tax computation for individuals and different business set-ups. Tax measures in other countries: capital gains taxes, investment tax credits and Value added tax (VAT).
Taxation is one of the most important conditions of Thailand’s economic system development, of its investment attractiveness development and increasing. Otherwise taxation is a very important part and tool of effective social policy, which impact on the quality of social living is great and in the same time, on local and international business activity and intensity.
This course is designed to give a solid base of the principles of taxation and the taxation practices applied to business and individuals. It deals with topics such as gross income, deduction and losses, property transactions and paying periods and methods. Students are introduced to tax laws, results of tax research and its applications in business.
This course is geared toward students with a basic understanding of the issues involved in taxation, tax planning and tax decisions making. Learners will have an opportunity to think about the fundamentals of taxation, about the modern tax system of Thailand (in comparison with national tax systems of foreign countries and international unions). They will be able to transfer their knowledge of finance market to the context of taxation, of business and social regimes of the modern country.
Topics include the features of modern taxes, the structure of Thai taxes, the proper taxes in Thailand, Thailand’s national strategy in taxation, taxation’s development in the global scales. The case studies, actively using in the learning, are based on Thailand’s laws and official documents and forms, using in Thailand.