Brief Course Description
1. Course Title:
Fundamental Financial Accounting
2. Language of Instruction:
Tiếng Việt
3. Course Code:
ACC507195
4. Credits:
3
5. Course Objectives:
The course Fundamental Financial Accounting help learners understand the content and structure of financial statements; understand how to present assets, liabilities, equity, income, expenses, and cash flows. At the same time, the course also helps students understand and apply the measurement and recognition of some simple accounting items such as cash, accounts receivable, inventory, revenue, and learn some tools for analyzing financial statements.
6. Brief Description of Course Content:
The course Fundamental Financial Accounting is the basic module of Financial Accounting, providing comprehensive and general knowledge of financial statements, which includes the basic content and how to present assets, liabilities, equity, income, expenses and cash flow. Moreover, this course provides tools to analyse financial statements. The knowledge of this course will be the foundation and prerequisite for students to study the later Financial Accounting courses.