Brief Course Description
1. Course Title:
Public Sector Accounting
2. Language of Instruction:
Vietnamese
3. Course Code:
ACC507065
4. Credits:
3
5. Course Objectives:
The course of Public Sector Accounting introduces students 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 a group of graduates who are able to work in/with Administrative and Non-business Entities or other entities with similar accounting systems, and (2) help students 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:
The course of Public Sector Accounting introduces students to an overview of Administrative and Non - business Entities in Vietnam, including: functions, tasks; financial characteristics; organization of accounting affairs; accounting regime and other current regulations related to accounting practice at the entities. This course also focuses on guiding the practice of accounting principles of major accounting objects (such as cash and equivalences, inventories, fixed assets, receivable accounts, payable accounts, net assets, revenue and expenses) and accounting methods for economic transactions related to 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.
The course of Public Sector Accounting inherits the knowledge of basic accounting courses that students have previously studied such as Accounting Principles and Fundamental financial accounting, providing basic knowledge of financial accounting in the public sector. This course, on the one hand, helps students gain a deeper understanding of the principles and methods of financial accounting through approaching them in the context of administrative and non-business entities, and on the other hand, creates a premise for students to continue studying advanced knowledge of financial accounting in the public sector.