Brief Course Description
1. Course Title:
Non-Profit Financial Accounting
2. Language of Instruction:
Tiếng Việt
3. Course Code:
PUF504008
4. Credits:
3
5. Course Objectives:
The course helps students understand the fundamental principles of public sector accounting records according to international standards and specific regulations in Vietnam. In addition, the course also helps students understand and control operating funding sources at public units so that students can synthesize, analyze and apply them to accounting for these sources at specific public units. Understanding and managing operating costs of public units is also an important goal of the course to help students understand, analyze and manage well the operating costs of public units. Finally, the course also helps students synthesize information from accounting work to analyze and present this information on financial reports to serve financial management work at public sector units.
6. Brief Description of Course Content:
The course presents basic knowledge about the characteristics of funding sources and the operating mechanism of public units. Then, the course presents generally accepted accounting principles (GAAP) and accounting principles for the public sector. This knowledge will form the basis for accounting and controlling funding sources in public sector units. From there, learners will be able to manage operating costs and make useful suggestions for pricing recovery fees when providing public services. In addition, the course also equips learners with basic knowledge for synthesizing financial information of public units and presenting this information in financial statements. Finally, the course provides knowledge about auditing for the public sector.