Brief Course Description
1. Course Title:
Public Sector Accounting 2
2. Language of Instruction:
Vietnamese
3. Course Code:
ACC507116
4. Credits:
3
5. Course Objectives:
The course of Public Sector Accounting 2 introduces students to the accounting system applied in Non-business Organizations in order to: (1) meet accounting knowledge and skill requirements in production, business, service and financial investment activities, joint ventures activities for a group of graduates who are able to work in, with Non-business Organizations 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.
6. Brief Description of Course Content:
The course of Public Sector Accounting 2 introduces students to an overview of Non-business Organizations in Vietnam, including: financial characteristics; accounting regime and other current regulations related to accounting practice at Non-business Organizations. 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 production, business, service and financial investment activities, joint venture activities at Non-business Organizations, helping students to grasp accounting jobs in the Non-business Organizations as soon as approaching.
The course of Public Sector Accounting 2 inherits the knowledge of Accounting Principles course, 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 Non-business Organizations, and on the other hand, creates a premise for students to continue studying advanced knowledge of Public sector Organization Financial Statement Analysis, Public Sector Organization Budgeting and Performance Measurement.