Brief Course Description
1. Course Title:
Public Accounting and Financial Mechanism
2. Language of Instruction:
Vietnamese
3. Course Code:
ACC507115
4. Credits:
3
5. Course Objectives:
The course of Public Accounting and Financial 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:
The course of Public Accounting and Financial Mechanism introduces students to an overview of the state financial system in Vietnam and basic issues in state financial management. Furthermore, this course focuses on presenting the characteristics of three important types of state financial funds in the Vietnamese public sector as well as the current financial mechanism applied to each type of fund. These funds include the state budget fund, the financial fund of state administrative agencies and the financial fund of non-business organization.
The course of Public Accounting and Financial Mechanism inherits the knowledge of The Legal Environment of Business, Macroeconomics and Tax system of Vietnam courses that students have previously studied, creating a premise for students to continue studying knowledge of accounting, budgeting and performance measurement in the public sector.