Brief Course Description
1. Course Title:
Financial Accounting
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC301
4. Credits:
4
5. Course Objectives:
"Appropriate application of specific accounting standards, including identification, measurement, recognition, and reporting of transactions in a range of settings.
Persuasive critical analyses of accounting regulations using different theoretical bases.
Effective written communication of a professional standard.
Effective interaction with others in a team environment
6. Brief Description of Course Content:
This unit is intended to provide an understanding of the contemporary financial reporting environment. Particular attention is paid to accounting theory and concepts, mandatory reporting practices and reporting policies that reflect either a choice from among several mandated alternatives, or those areas where regulation has not occurred. The unit is intended for those who will be involved in the preparation or use of company financial statements. The unit provides an understanding of accounting techniques, both in terms of technical method and their relative impact on corporation's financial statements. The emphasis throughout is on both the 'techniques' and the related explanations for their use.