Brief Course Description
1. Course Title:
Public Accounting and Financial Mechanism
2. Language of Instruction:
Tiếng Việt
3. Course Code:
ACC507115
4. Credits:
3
5. Course Objectives:
The course of Public Finance and Accounting Mechanism provides students with an overview of the state financial system in Vietnam and the current state budget and financial management mechanism. The course also equips students with the skills to relate and evaluate real-life situations based on budget and financial management regulations, and helps students to be proactive in researching and updating legal regulations in their future work.
6. Brief Description of Course Content:
This course provides a fundamental understanding of the financial and accounting mechanisms applicable to the public sector in Vietnam as well as the state budget management process. Accordingly, based on general knowledge of economics, the course will help students understand the basic current regulations related to the recognition of revenues and expenditures of the budget in state budget management regulations. Students will understand the process of estimating, implementing and settling the annual state budget for the overall national economy. In addition, students will understand the mechanism of public financial management and public accounting in each type of entity.