Brief Course Description
1. Course Title:
Public Sector Accounting
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507154
4. Credits:
3
5. Course Objectives:
"Public Sector Accounting" course introduces learners to 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 learners who are able to work in (with) Administrative and Non-business Entities or other entities with similar accounting systems, and (2) help learners understand and flexibly and appropriately apply accounting principles and methods in different types of entity, thereby enhancing their professional capacity.
6. Brief Description of Course Content:
This course gives students an overview of administrative and non-business entities in Vietnam, including: functions, tasks; financial characteristics; organization of accountancy; accounting regime and other current regulations related to the accounting practice at the entities. The course also focuses on guiding accounting practice of 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.