Brief Course Description
1. Course Title:
Principles of Accounting
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC201
4. Credits:
4
5. Course Objectives:
Explain the role of accounting in business. Understand the meanings of key accounting terms. Identify and understand the use of different accounting records. Outline key accounting principles and standards. Complete analysis charts and record transaction details from journal to ledger. Interpret and make simple corrections to a trial balance. Explain the difference between cash and accrual accounting methods. Construct basic financial statements. Analyze and interpret financial statements.
6. Brief Description of Course Content:
Accounting is the practice of recording, classifying, summarizing, analyzing and interpreting information of an economic nature for the purpose of helping people make decisions. In the world of business, the role of accounting is to support management in providing timely and accurate financial information about the business so that informed decisions can be made. This unit examines some of the basic rules and principles underpinning financial accounting, as well as studying the practical uses of the information supplied through the accounting process.