Brief Course Description
1. Course Title:
Principles of Accounting
2. Language of Instruction:
Tiếng Việt
3. Course Code:
ACC507001
4. Credits:
3
5. Course Objectives:
The course “Principles of Accounting” helps students understand and perceive basic theoretical knowledge of accounting, as a foundation for application and research of subsequent professional subjects in the economic sector such as administration, business, finance, banking, accounting, auditing, ....
6. Brief Description of Course Content:
The course “Principles of Accounting” provides learners with contents including the presentation and explanation of basic accounting issues such as concepts, functions, roles of accounting, basic foundations of accounting. Clarifying accounting objects, types of transactions affecting accounting objects and financial reporting elements. Basic practical steps in an accounting cycle such as accounting vouchers, accounting book recording, adjustment, closing, balancing and preparing accounting reports. Illustrating these work steps with activities in service and commercial enterprises