Items

Program ELOs

Bloom's Taxonomy

1

Technical Competence- IFAC

1.1

General knowledge of social nature: Apply basic knowledge of economic management addressing socio-economic issues

3

1.2

General knowledge of Accounting and Auditing: Apply the Accounting and Auditing knowledge base for in-depth and lifelong studying and researching.

4

1.3

Knowledge in Accounting profession: Apply accounting knowledge to solve specialized problems, new issues in accounting field.

4

2

Professional Skills-IFAC

2.1

Analytical skills: Analyze, plan and recommend solutions for issues emerging in accounting field.

4

2.2

Research Skills: Research and development in the field of Accounting

3

2.3

Organization and management skills: Ability to organize and manage the activity of the Accounting profession

4

2.4

Information Processing Skills: Ability to apply advanced information technology in the field of Accounting

4

3

Professional Values IFAC

3.1

Be accepted as a member of the national and international professional organizations.

3.2

Be capable of lifelong learning, self-learning, and accumulated experience for personal career development

3.3

Be able to communicate effectively in different situations and environments.

4

4

Practical Experience IFAC

4.1

Practice professionals in administrative bodies, social organizations, professional organizations, enterprises.

4

4.2

Practice of internal audit, audit assistant in audit firms and other organizations.

4

4.3

Undertake accounting, finance and business tax in enterprises.

4

5

Professional Attitudes IFAC

5.1

Be able to participate and manage group effectively.

5.2

Be able to manage time and organize their work in a scientific way.

4

6

Professional Ethics

6.1

Be ethical, civic responsible and community sensible.

4

6.2

Comply with laws and professional standards.

3

6.3

Be conscious and contribute to the sustainable development of society

4

RANK

ACCUMULATED GRADE POINT AVERAGE

High Distingtion

 From 9.0 to 10.0

Distingtion

From 8.0 to less than 9.0

Good

From 7.0 to less than 8.0

Fairly good 

From 6.0 to less than 7.0

Fair (Average) 

From 5.0 to less than 6

No

Code

Disciplines

Credit

Total

Theory

Practice

Other

Compulsory: 14 credits

1

ACC1013

Accounting Theory

3

2

1

2

LAW1501

Business Law

3

2

1

3

FIN1101

Principles of market and finance

3

2

1

4

COM1001

International economics

2

2

5

BUS 1200

Principles of Marketing

3

2

1

Electives : 05 credits

1

ECO1003

Scientific research methodology

2

2

2

BUS 1303

Teamwork skills

2

2

3

MIS1004

Informatics and its application

3

2

1

No

Code

Disciplines

Credit

Total

Theory

Practice

Other

Compulsory: 48 credits

1

ACC1023

Financial Accounting

3

2

1

2

ACC1033

Financial Accounting 1

3

2

1

3

ACC1044

Financial Accounting 2

4

3

1

4

ACC1053

Financial Accounting 3

3

2

1

5

ACC1163

Tax – Practice and Declaration

3

2

1

6

ACC1083

International Accounting

3

2

1

7

ACC1113

Management Accounting

3

2

1

8

ACC1123

Advanced Management Accounting

3

2

1

9

ACC1063

Applied accounting 1

3

2

1

10

ACC1073

Applied accounting 2

3

2

1

11

ACC1503

Audit theory

3

2

1

12

ACC1533

Applied auditing

3

2

1

13

ACC1583

Ethics and Corporate Governance

3

2

1

14

ACC1593

Financial statement analysis

3

2

1

15

MIS1005

Business information system

2

1

1

16

BUS 1111

FIN1102

Financial Management (Corporate Finance)

3

2

1

Electives: 12 credits

1

FIN1251

International Payments

3

2

1

2

FIN1152

Stock market

3

2

1

3

FIN1203

Commercial banks

3

2

1

4

MIS1023

Accounting information system

3

2

1

5

MIS1015

Business process integration and ERP systems 1

3

2

1

6

BUS1108

Risk management

3

2

1

7

ACC1153

Accounting in commercial banks

3

2

1

8

ACC1553

Internal control and internal audit

3

2

1

9

ACC1183

International Financial Reporting Standards (IFRS) (IFRS)

3

2

1

10

Commercial English 1, 2, 3, 4

20

16

4

ORDER

DISCIPLINE

DESCRIPTION

COMPULSORY DISIPLINE

1

Principle of Marxist-Leninist Philosophy

This unit provides students fundamental knowledge of world outlook and methodology of Marxist-Leninist Philosophy. The unit applies basic principles of Marxist-Leninist Philosophy to scientific research as well as life analysis. 

2

Microeconomics 1

Including the basic contents of microeconomics: Supply and demand of market, balance of supply-demand, consumer behavior, enterprises and production…

3

Theory of State and Law (General Law)

Provides basic knowledge of theory and practicableness about law and legal system in Vietnam.

4

Advanced Mathematics (5Credits)

Introduces linear algebra and its basic application in economics, differential calculus of several variables, summary of multiple integral and differential equations,…

Electives  Discipline

5

General Psychology

Choose 1 of 2

Provides knowledge of the concepts of awareness, memory, emotion, volition, personality to help students know more about the factors impacting on human personality.

6

Fundemental of communication science

Introduces the basic concepts of communication, behavior and its origin

Physical education 1

Includes electives subjects relating to athletics, badminton, basketball, volleyball and gymnastic.

Trade English 1

ORDER

DISCIPLINE

DISCRIPTION

Compulsory discipline

1

Business Law

This course includes the basic contents of enterprises and helps students understand the legal regulations of corporate reorganization and transformation of business types.

2

Macro-Economics 1

Provides students with the basic knowledge of analyzing relationship among basic variables of macroeconomics.

3

Accounting Theory

Provides general knowledge of accounting, specifically: accounting subjects, its role and function. In addition, it helps students understand arrangement of accounting work, accounting forms and financial reporting system.

4

Fundamentals of Management

This course includes management’s functions and basic principles to to apply in research  individually practical activities.

5

Theory of Probabilities

This course introduces basic knowledge of theory of probabilities, provides students with rules of probability distribution which are the base of applied statistics and econometrics.

Electives  discipline

6

Culturology

Choose 1 of 2

This course equips students with objects and methods of cultural research; concept of culture, civilization, movements and schools of culturology; method of applying culturology to economics, tourism; cultural policies, cuturology in new situations.

7

Sociology

Besides the introduction to some theoretical knowledge, methodology, method of sociological research…, this course also helps students know that society is a various system including complex problems of modern society.

8

  Political geography

Choose 1 of 2

Provide the fundamental knowledge of the spatial distribution of political processes and how these processes are impacted by ones geographic location. The discipline is related to local and national elections, international relationships and the political structure of different areas based on geography.

9

 International Relations

Researches on the objects, power,  international systems; tools, cooperation and intergration in international relations.

10

Physical education 2

Includes optional subjects relationg to athletics, badminton, basketball, volleyball and gymnastics

11

Millitary education (4 weeks)

ORDER

DISCIPLINE

DISCRIPTION

Compulsory discipline

1

Revolutionary lines of the Communist Party

The course aims to equip students with awareness: The role of the Communist Party of Vietnam in the process of building and protecting the country experienced during the Vietnam revolutionary leadership over time. It also offers panoramic innovation and critical awareness of Party policy since 1986 through the party congresses. The experience lesson is the basis for the consolidation of patriotic education, ethnic pride and sense of responsibility of the learner in building confidence in the leadership of the party.

2

Financial Accounting

This course provides basic knowledge relating to the nature of incurred economic transactions, recognition, measurement principles and presentation in financial statements.

3

Principles of Marketing

This course is an introduction to the field of marketing. In this course, the students will start to examine the most basic concepts in marketing – customer needs, wants, and demand in order to understand the marketplace. Next, main steps in designing a customer-driven marketing strategy are also explored. This course specially focuses on constructing an integrated marketing program that delivers superior value by using the marketing mix (the four Ps) – product/service design, pricing, distribution, and promotion. At last, other new contents of modern marketing, such as customer relationship management and partner relationship management are also briefly mentioned.

4

Principles of market and finance

This course includes the knowledge relating to finance’s principles: explanation of financial category, the role of national budget; analysis of changes and risk structure of interest rate,…

5

Applied statistics

This course systematically gives the methods of statistical investigation and analysis of economics – society that are the basis for guessing the levels of future phenomenons and helpful for the decisions in economic management.

Electives  discipline

6

Scientific research methodology

Choose 1 of 2

Provides basic understanding of research, the steps for carrying out a research; the methods of gathering information and data, statistic analysis for research, introduction to economic research problems in microcosmic and macrocosmic aspects.

7

Teamwork skills

This course helps students apply teamwork skills to their study; build a team, share the work reasonably; create the common provisions of work; practice some teamwork skills such as presentation, problem solving and conflict resolution.

8

Informatics and its application

Choose 1 of 2

This course mentions some basic knowledge of informatics, internet and extended functions of the softwares in Office; provides students with basic knowledge of data management on computers, learn about information system and how to deploy it today.

9

Logic

The course is related to rules and principles in critical thinking, present an idea, oppose an idea; distinguish wrong or wright interpretation, the principles to prove or oppose a statement; the methods of logical thinking, creative thinking and problem solving.

ORDER

DISCIPLINE

DISCRIPTION

Electives  discipline: 15 credits

1

Ho Chi Minh Ideology

This course introduces Ho Chi Minh Ideology of revolutionary nationalism and national liberation; socialism and the path of transition to socialism in Vietnam; ethnic solidarity, national strength combined with the power of the era; Communist Party of Vietnam; to build state-of the people, by the people, for the people; ethics, humanities and culture

2

International economics

Introduces basic knowledge of international economics relating to theory of explanation and appraisal of policies’ effect in international economics on enterprises’ production and business, economic development of branches in period of globalization and intergration.

3

Financial Management (Corporate Finance)

This course provides knowledge relating to financial principles and the run of private enterprises, analysis of financial statements, theory of risk and returns, decisions in investment budgeting and planning. 

4

Business information system

Introduces the basic concepts such as Organization, Enterprise, Operations in the enterprises, Corporate governance system and especially ERP concept. Presentation of the SAP ERP’s standard modules and process of key operations.

5

Strategic Management

Introduces concept of business strategy and business environment that can be applied to set up, implement, appraise and control strategy in practical activities of a company to minimize costs and maximize profits.

6

Financial accounting 1

This course provides the technical knowledge of accounting of raw materials, materials, tools and supplies; tangible fixed assets; wages and salaries expense account and costing process.

Electives  advanced discipline : 3 TC

1

International Payments

This course provides an understanding of the finance principles required to conduct business in a global environment, including import and export, and multinational operations. Topics include globalisation; trade risk and risk assessment; methods of payment; use of bonds, guarantees, and  letters of credit; currency risk management; export credit insurance; trade finance; structure trade finance; terms of payment; international trade theory; the international monetary market; the global capital market; and foreign direct investment.

2

Stock market

This course provides understanding of the development of the international monetary system, the functioning of the money markets and foreign exchange markets. The course examines the international bond, equity and derivatives market and instruments as well as their use in risk management purposes. The course focuses on overview of the international debt instruments and equity products as a source of financing, to analyse the interaction of financial markets and corporate finance…

ORDER

DISCIPLINE

DISCRIPTION

Compulsory discipline: 13 credits

1

Tax – Practice and Declaration

Presents an overview of the government tax raising system and its impact on the planning and conduct of business operations. Draws on the disciplines of business finance, public finance, and accounting as they relate to taxation

2

Financial Accounting 2

This course includes the knowledge of the nature of incurred economic transactions, vouchers, recognition, measurement and presentation in financial statements of the accounting sections relating to cash, liabilities, financial investment, owner’s equity and business result distribution.

3

International Accounting

This subject is an introduction to the basic concepts and standards underlying international accounting. International Accounting is the study of an entity reported as either a multinational company or an entity whose reporting obligations to stakeholders arelocated in a country other than that of the reporting entity. The course emphasizes the construction of the basic financial accounting statements - the income statement, statement of owner’s equity, balance sheet, and cash flow statement - as well as their interpretation.

4

Theory of auditing

This course is designed to provide an introduction to auditing. It introduces the students to generally accepted auditing standards, professional ethics, and legal liability. A conceptual theory of auditing is discussed and practical examples of auditing techniques and work programs are used to illustrate the application of the theory. The course also covers the auditor's reporting standards and uses case studies and professional journal articles as bases for discussion and analysis..

Electives  advanced discipline ( 3 credits)

1

Internal control and audit

This course provides the knowledge relating to the concepts, principles of internal control system and practical problems in the establishment of internal control system; the general knowledge of internal audit work and process of carrying out the internal audit services today.

2

Commercial banks

This course provides knowledge of some basic operations of commercial banks including capital transfers, payments through the banks, bank credit and other business operations.

ORDER

DISCIPLINE

DISCRIPTION

Compulsory discipline: 15 Credits

1

Financial Accounting 3

This course provides more advanced knowledge of financial accounting, applying knowledge to recognize the nature of busniess transactions at the specific enterprises such as trade, service, building, agricultural production, investors.

2

Management Accounting

This subject provides an introduction to the fundamentals of management accounting. Topics include:

• Overview of Management Accounting (introduces relevant definitions; terms; and costing.
• Planning and Controlling (focus on budgeting and relevant matters such as objectives of budgeting, budgeting principles, the master of budgeting and cash flow budgeting)
•  Relevant decision information, including cost behavior analysis, Cost – Volume – Profit analysis, pricing and relevant decision information

3

Applied accounting

The course aims to apply the theory to organize accounting system in a company. Students are required prepare accounting journals, ledgers and financial statements in real transactions.

4

Ethics and Corporate Governance

Introduction to the fundamental knowledge of ethics, ethic compliance is prerequisite for accountants and auditors; work and business ethics; making an ethic decision; general corporate governance; the problems relating to management committee; methods of access of corporate governance, corporate governance and its responsibility for society…

5

Financial statement analysis

This course requires students to combine both the economics (macro and micro) knowledge and specialized knowledge of accounting and finance to analyse financial statements in three aspects: competitive advantage, accounting analysis and financial ratios.

Students will be grouped into small teams and assigned an industry or sector to analyse three to four competitors across the industry.

Electives  advanced discipline (3 credits)

1

Accounting information system

First, this course is the introduction to accounting information system in enterprises, next is description of main business processes and target of control in every process. The last is the criteria, basis for choice and operation of accounting information system in enterprises.

2

International Financial Reporting Standards (IFRS)

This course is the application of current international accounting standards in the comparasion to Vietnamese accounting standards.

Focuses on the nature of cash flow, cash flow statement and learning about international accounting standards.

3

Accounting in commercial banks

This course equips students with basic knowledge of principles of dealing with some essential accounting sections in banks' activities such as capital tranfers, lending, payments through the banks, foreign currency business and international payments, income, expense and determination of business results, profit distributions.

ORDER

DISCIPLINE

DISCRIPTION

Compulsory discipline: 09 credits

1

Applied accounting 2

Provides knowledge related to methods of using accounting software: principles to organize accounting activities in companies using accounting software, principles to assign, authorize and monitor in in companies using accounting software ….

2

Applied auditing

The course focuses on fundamental principles and technique used by auditors in examining financial statements and supporting data such as risk and materiality assessment, the planning of auditing, the audit procedures and auditor reports. Special emphasis is given to audit standards, professional ethics, internal controls, audit evidence, accountants’ liability, and audit programs.

3

Advanced management accounting

Emphases on principles and strategies to manage resources and maximise enterprise value, concentrates on the concepts and methods of providing accounting information that is suitable to strategic management.

Electives  advanced discipline (3 credits)

1

Business process intergration and ERP systems 1

Introduces the basic concepts such as organizations, enterprises, business transactions in enterprises, Corporate governance and especially, ERP concept. Presentation of standard modules of SAP ERP and key transactions.

2

Risk management

This course helps students recognize principles in risk measurement and controllong in financial institutions, specifically: financial institutions and their regulations, market risk, credit risk, operating risk, liquidity risk and credit crisis.

ORDER

DISCIPLINE

DISCRIPTION

Compulsory discipline: 04 Credits

1

Internship

All students must take the internship, complete the internship report equivalent to 4 credits with the instruction of faculty member. The objectives of the graduate internships are:

• To develop skills in the application of theory to practical work situations
• To develop skills and techniques directly applicable to their careers
• To provide students with the opportunity to test their interest in a particular career before permanent commitments are made.
• To provide students with the opportunity to develop attitudes conducive to effective interpersonal relationships
• To provide students with the opportunity to understand informal organizational.

Electives  discipline: 06 credits (Choose graduation thesis or 2 professional study units)

2

Graduation Thesis

Graduation thesis includes intensive reading and study with some research under the direction of a faculty member. Approval from one of the departmental advisers must be obtained before registration. The selection criteria for thesis assignment submission are reviewed by the Rector every year. After submission, the qualified students have to defend their thesis in front of the Research Panel during the Semester 8.

The students who are not qualified or do not wish to write thesis assignements are required to study two units of specialised topics (6 credits) and sit for the exams. The specialised topics are reviewed annual by the Dean of Accounting & Auditing Faculty.

3.1

Speciallised topic 1: Audit in informatic environment and fraud analysis in financial statement

 Provides knowledge related to auditing in IT environment and practical skills in applied auditing. The course also covers topics of fraud in financial statements and forensic accounting. Students are required to applie understanding of accounting, auditing, business and softskill to solve practical dilemma in audit reality.

3.2

Speciallised topic 1:  Consolidated financial statement

 Accounting for Mergers, Acquisitions, and Complex Financial Structures The objective of this course is to discuss and understand the accounting that underlies merger, acquisition, and investment activities among firms that result in complex financial structures. Key topics include the purchase accounting method for acquisitions, the equity method for investments, the preparation and interpretation of consolidated financial statements, tax implications of mergers and acquisitions, earnings-per-share considerations, the accounting implications of intercompany transactions and non-domestic investments, etc.