Brief Course Description
1. Course Title:
ICAEW CFAB - Accounting
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507220
4. Credits:
3
5. Course Objectives:
The course "ICAEW_Financial Accounting 1 (ICAEW CFAB - Accounting)"aims to equip learners with foundational knowledge of accounting, helping them to clearly understand the concepts, roles of accounting, and basic accounting principles. Learners will be able to identify and classify accounting elements such as income, expenses, assets, liabilities, and equity, while also developing the skills to apply double-entry accounting techniques in recording financial transactions. Furthermore, the course enables learners to apply basic accounting principles in transaction recognition and introduces them to international financial reporting standards. The topics covered include the conceptual framework for financial reporting and regulations related to inventories, property, plant, and equipment, providing a foundation for adopting and applying international accounting standards in practical business accounting.
6. Brief Description of Course Content:
This course provides learners with foundational knowledge of accounting so that they can understand the concepts and roles of accounting, grasp the basic accounting principles, and recognize accounting objects. From there, learners can comprehend double-entry accounting techniques and apply accounting principles in recording transactions related to income, expenses, assets, liabilities, and equity. Additionally, this course initially introduces learners to international reporting standards through certain accounting requirements related to the conceptual framework for financial reporting, inventory, property, plant, and equipment.