Brief Course Description
1. Course Title:
(EN) Accounting Theory
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC607001
4. Credits:
3
5. Course Objectives:
The course helps students gain knowledge of normative accounting theories and empirical accounting theories.
6. Brief Description of Course Content:
The course focuses on the nature of accounting and accounting theory; the conceptual framework of accounting; the role of accounting theory in understanding accounting standards, accounting practices and the use of accounting information by those involved in the reporting organization. Illustrative examples focus on the relationship between accounting theory and practical issues requiring decision making (by accountants as well as users of accounting information).