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INTRODUCTION TO THE COURSE
PRINCIPLES OF
• COURSE TITLE: PRINCIPLES OF ACCOUNTING
ACCOUNTING • 3 CREDITS
• COURSE POSITION: BASIC KNOWLEDGE BLOCK BY INDUSTRY
• NEXT COURSE: FINANCIAL ACCOUNTING
• APPLIED FOR: ECONOMICS, BUSINESS & MANAGEMENT INDUSTRY
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COURSE OBJECTIVES (1/2) COURSE OBJECTIVES (2/2)
•Knowledge: Students can explain accounting concepts, principles, accounting •Lifelong learning ability: Students have the ability to research in the field of
methods and can work as accountants in micro-sized enterprises. accounting and participate in specialized training courses in accounting.
•Professional skills: Students have the skills to practice accounting methods •Attitude and responsibility: Develop and practice a professional working
proficiently, thereby creating a foundation for in-depth study and research in the attitude, have professional ethics, and be responsible for complying with the law
field of accounting and auditing. in general and the law on accounting in particular.
•Organizational and group management skills: have skills to form groups to solve
tasks and run groups effectively.
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COURSE LEARNING OUTCOMES - LO
Course learning Teaching level
outcomes
Description of course learning outcomes
(2)
Program learning
outcomes (PLOs)
(I, T, U or I, R, M) COURSE CONTENT
(1) (3)
Explain the nature of accounting, functions of accounting, accounting PLO2 Chapter 1: Overview of accounting
CLO 1 I
assumptions and principle, and technical terms in accounting.
CLO 2 Understand the accounting environment and professional ethical PLO2 Chapter 2: Financial statements
I
requirements of the accounting and auditing profession. PLO9
CLO 3 Apply accounting methods in a micro enterprise (accounting documents, PLO3 Chapter 3: Accounts and Double entries
evaluate accounting objects, accounts and double-entry bookkeeping, I
accounting synthesizing and balancing) Chapter 4: Measurement methods
CLO 4 Understand the need to comply with the law and clearly understand the PLO9
I
responsibility of the accounting and auditing profession to the community. Chapter 5: Accounting documents, accounting books and
CLO 5 PLO8 physical counts
Explain the need for lifelong learning to improve professional qualifications. I
Chapter 6: Recording business transactions in
CLO 6 Be able to set up groups, coordinate group activities to find documents and PLO8
manufacturer
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assign work effectively.
TEXTBOOKS AND REFERENCES (1/2) TEXTBOOKS AND REFERENCES (2/2)
• REFERENCES
• Textbooks:
• [3] [Link]ạm Quốc Thuần, [Link]ễn Thị Lan Anh, TS La Xuân Đào, [Link]ễn Thị
•[1] John J. Wild, Winston Kwok, Sundar Venkatesh, Ken W. Shaw. Fundamental Khoa, ThS Phạm Thị Huyền Quyên, ThS Trần Thanh Thúy Ngọc, ThS Nguyễn Chí
Accounting Principles. Mcgraw Hill Asia 2022
Hiếu, TS.Hồ Xuân Thủy, ThS.Lợi Minh Thanh, [Link]ễn Thị Thu Thủy. Sách tham
•[2] TS La Xuân Đào, ThS Phạm Thị Huyền Quyên, ThS Trần Thanh Thúy Ngọc, ThS khảo Bài tập Nguyên lý kế toán: Trường Đại học Kinh tế - Luật. NXB ĐHQG
Nguyễn Chí Hiếu, TS.Hồ Xuân Thủy, ThS.Lợi Minh Thanh, [Link]ễn Thị Phượng [Link] 2019 .
Loan, [Link]ạm Quốc Thuần, [Link]ễn Thị Thu Thủy. Giáo trình Nguyên lý kế • [4] Legal documents (Vietnmese accounting Law, Vietnamese accounting
toán: Trường Đại học Kinh tế - Luật. NXB ĐHQG [Link] 2020.
standards, Vietnamese accounting regime); taxes and other related legal
documents
•[5] Lectures
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ASSESSMENT METHODS
STUDENT DUTIES Components (1) Assessments Course learning Assessment Assessment Sub-proportions
Proportions
• Participate in theoretical lectures (Ax.x) outcomes (CLOx) criteria duration (5) (7)
(6)
(2) (3) (4)
• Questions and Answers
A1.1 CLO 1 Multiple choice / 20 mins 30% 33,333%
• Participate in presentations and group discussions
A1.2 CLO 2 Cases 20 mins 33,333%
• Do assignments and tests as required A1. Formative
A1.3 CLO 4, 5, 6 Group 50 mins 33,333%
assessment
• Search and research legal documents on accounting (Accounting Law, presentation /
Accounting Standards, Accounting Regime); Legal tax documents;... Group assignment
related to the course as required.
A2. Mid-term A2.1 CLO 3 Multiple choice / 30 mins 20% 100%
test Cases
A3.1 CLO 1, 2, 3 Multiple choice, 60 mins 50% 100%
A3. Final exam
cases
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