Brief Course Description
1. Course Title:
ACCA_Financial Accounting 1 (ACCA-F3)
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507222
4. Credits:
3
5. Course Objectives:
The objective of the course "ACCA_Financial Accounting 1 (ACCA-F3)" is to equip students with a solid understanding of the legal framework related to the preparation and presentation of financial statements, as well as to grasp the qualitative characteristics of useful financial information. The course aims to develop skills in drafting financial statements based on standard accounting principles, enabling students to accurately record, process, and report business transactions and events. Additionally, students will enhance their ability to analyze financial statements and assess the performance of businesses, thereby improving their capacity to apply knowledge in practice and support decision-making in a business environment.
6. Brief Description of Course Content:
The course introduces the student to the fundamentals of the regulatory framework relating to accounts preparation and to the qualitative characteristics of useful information. The course then covers drafting financial statements and the principles of accounts preparation. The course then concentrates in depth on recording, processing, and reporting business transactions and events.