UEH Master Programs

Advanced Public Sector Accounting

Tiếng Việt

ADV607023

3

The course of Advanced Public Sector Accounting provides students with two groups of knowledge related to accounting in the public sector, including: Part 1 – Public Accounting and Financial Mechanism: provides students with an overview of the state financial system in Vietnam and the current state budget and financial management mechanism. This part also equips students with the skills to relate and evaluate real-life situations based on regulations on budget and financial management; and helps students to be proactive in researching and updating legal regulations in their future work. Part 2 – Accounting for Administrative and Non-business Entities: provides students with knowledge about the accounting system applied in Administrative and Non-business Entities (the type of entity that accounts for the largest proportion in the public sector in terms of quantity) in order to: (1) meet accounting knowledge and skill requirements for a group of graduates who are able to work in/with Administrative and Non-business Entities or other entities with similar accounting systems, and (2) help students understand and flexibly and appropriately apply accounting principles and methods in different types of entity, thereby enhancing their professional capacity.

Part 1 – Public Accounting and Financial Mechanism: introduces students to an overview of the state financial system in Vietnam and basic issues in state financial management. Furthermore, this part focuses on presenting the characteristics of three important types of state financial funds in the public sector of Vietnam as well as the current financial mechanism applied to each type of fund. These funds include the state budget fund, the financial fund of state administrative agencies and the financial fund of non-business entities. Part 1 inherits the knowledge of the Business Law course and Macroeconomics course that students have studied at bachelor level, and creates a premise for students to continue studying knowledge of accounting, auditing, internal control, budgeting, analysis and evaluation of performance in the public sector.

 

Part 2 – Accounting for Administrative and Non-business Entities: introduces students to an overview of Administrative and Non - business Entities in Vietnam, including: functions, tasks; financial characteristics; organization of accounting affairs; accounting regime and other current regulations related to accounting practice at the entities. This course also focuses on guiding the practice of accounting principles of major accounting objects (such as cash and equivalences, inventories, fixed assets, receivable accounts, payable accounts, net assets, revenue and expenses) and accounting methods for economic transactions related to important and specific activities of the public sector, helping students to grasp accounting jobs in the administrative and non-business entities as soon as approaching. Part 2 inherits the knowledge of financial accounting courses that students have studied at bachelor level, providing basic knowledge of financial accounting in the public sector. This part, on the one hand, helps students gain a deeper understanding of the principles and methods of financial accounting through approaching them in the context of administrative and non-business entities, and on the other hand, creates a premise for students to continue studying advanced knowledge of financial accounting in the public sector.