Brief Course Description
1. Course Title:
Public Sector Financial Statements Analysis
2. Language of Instruction:
Vietnamese
3. Course Code:
ACC507040
4. Credits:
3
5. Course Objectives:
The course of Public Sector Financial Statement Analysis provides students with knowledge and skills in preparing, reading and analyzing financial statements, focusing mainly on financial statements of Administrative and Non-business Organizations in Vietnam. In addition to understanding the indicators on financial statements, the course also helps students proactively make judgments about the financial position and performance of the entity to support the decision-making of the head.
6. Brief Description of Course Content:
The course of Public Sector Financial statement Analysis introduces students to the financial statement system as prescribed by Vietnamese law, focusing mainly on financial statements of administrative and non-business organization; methods of preparing and presenting financial statements ; methods of organizing and analyzing financial statements.
The course of Public Sector Financial statement Analysis inherits the knowledge of the courses of Public Accounting and Financial Mechanism, Public Sector Accounting and Public sector Accounting 2 that students have studied before, creating a premise for students to continue studying knowledge of budgeting and performance measurement in the public sector.