Brief Course Description
1. Course Title:
ICAEW CFAB-Accounting
2. Language of Instruction:
Tiếng Anh
3. Course Code:
A123
4. Credits:
3
5. Course Objectives:
6. Brief Description of Course Content:
This course follows Financial Accounting 1, aiming to provide learners with the knowledge to identify and assess the impacts of errors on business performance and to correct errors. This course will introduce the basic elements of financial statements and guide learners in preparing simple financial statements, including the statement of financial position, the statement of profit or loss, the statement of changes in equity, and the cash flow statement using both the direct and indirect methods. Additionally, the basic requirements of certain accounting standards will also be introduced in the course content, including the standards on the presentation of financial statements (IAS 1), revenue from contracts with customers (IFRS 15), and the cash flow statement (IAS 7).