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

YEAR 1

SEMESTER 1

SEMESTER 2

Compulsory courses

14

Compulsory courses

12

Principles of Marxism and Leninism

5

Theory of Probability

2

Advanced Mathematics

5

Essentials of Management

3

Microeconomics

4

Macroeconomics

4

General English 1 (4)

Principles of Accounting

3

General English 2 (4)

Electives

2

Electives

5

Principle of Psychology

2

World Geopolitics

2

Introduction to  Communication Theory

2

International Relations

2

Research methods

2

Informatics

3

Logic 

3

Professional ethics and corporate governance

3

Military education (4 weeks)

YEAR 2

SEMESTER3

SEMESTER4

Compulsory courses

12

Compulsory courses

14

Principles of Law

3

Econometrics

3

Principles of Financial Markets

3

Business Law

3

Applied Statistics

3

Financial Accounting 1

4

Marketing

3

Financial Management

4

General English 3 (4)

English for Special Purposes 1 (4)

Physical Education (3)

Physical Education (2)

Electives

5

Electives

6

History of economic thoughts

3

Accounting concepts and principles (CPA Aus)

3

History of Economy of Vietnam and

Other Countries

3

Stock exchanges market

3

Soft Skills

2

Commercial banks

3

Accounting and Auditing laws

2

Currency Banking

3

YEAR 3

SEMESTER5

SEMESTER6

Compulsory courses

17

Compulsory courses

15

Tax- declaration and practice

4

Principles of auditing

3

International payments

3

Ho Chi Minh’s Thoughts

2

Financial accounting 2

4

Financial accounting 3

3

International accounting

3

Managerial

4

Vietnam Communist Party’s Revolution Strategy

3

Executive Accounting 1

3

English for Special Purposes 2 (4)

English for Special Purposes 3 (4)

Electives

3

Electives

3

International Finance

3

Internal control

3

Accounting for investment funds and stock companies

3

Risk managements

3

Banking Accounts

3

International trading

3

YEAR 4

SEMESTER7

SEMESTER 8

Compulsory courses

15

Compulsory courses

4

Financial Statement Analysis

3

Internship

4

Executive Audit

3

Graduation Thesis (or Thematic 1,2)

Executive Accounting 2

3

Thematic 1

3

Thematic 2

3

Electives

3

Electives

Accounting for state agencies

3

Accounting information system

3

I

(16 credits)

Compulsory discipline: 14 credits

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.

Advanced Mathematics

Topics include: naive set theory, functions, cardinality, sequences of real numbers and limits. Emphasis on formal proofs. By the end of this course, the student should be able to:

• Manipulate complex numbers and to be abel to solve geometrical problems using complex numbers;
• Manipulate vectors in R3 using suffix notation and summation convention where appropriate) and to solve geometrical problems using vectors;
• Manipulate matrices and determinants, and understand their relation to linear maps and systems of linear equations;
• Calculate eigenvectors and eigenvalues and understand their relation with diagonalisation of matrices and canonical form.

Micro-Economics

Microeconomics is the introductory course in economics. The course is designed to teach students the basic tools of microeconomic analysis. Microeconomics is the branch of economics that deals with the interaction of households and firms in individual markets. Topics include defining economics and the types of markets, demand and supply analysis, price mechanism, elasticity of demand and supply, consumer choice, production and cost, different market structures. Students focus on analyzing how prices and output levels are determined, what happens when governments intervene in markets, when do markets “fail”, how do markets produce an “efficient” use of a society’s scarce resources and are market outcomes equitable.

Optional discipline: 02 TC

Introduction to Psychology

Psychology principles and theories include methodology and brief analysis of major content areas ranging from development, perception, and learning to motivation/emotion, personality, and social processes. Students who successfully complete this course will be able to:

• Use all four general perspective of psychology to explain a wide variety of thought and behaviour.
• Label and describe how thought and behaviour is controlled by specific areas of brain
• Analyse their own behaviour using theories and research on how they are influenced by other people
• Apply what they know about learning and memory to develop more effective study habits.

Business Communication

This course gives student a comprehensive view of communication, its scope and importance in business, and the role of communication in establishing a favourable outside the firm environment, as well as an effective internal communications program. The various types of business communication media are covered. This course also develops an awareness of the importance of succinct written expression to modern business communication. Most of the assignments are to be keyboarded.

Business research methods

This course provides important topics in the area of research methods. It introduces the whole research process, from formulation of research questions to research design and end up with report writing. The course content emphasizes on two main approaches of research design: qualitative and quantitative, it also provides techniques for data collection methods, design of instrument and measurement, and data screening, preparation and analysis. The course also mentions ethical issues in research.

II

(17

credits)

Compulsory discipline: 12 credits

Probability and Statistics

This course introduces the basic concepts and procedures used in Business Statistical Analysis. It includes: descriptive statistics and presentation of data, the rules of probability, discrete and continuous probability distributions, sampling and sampling distributions, classical confidence intervals, hypothesis testing, the analysis of variance, simple and multiple regression.

Principles of Management

This course presents a thorough and systematic coverage of management theory and practice. It focuses on the basic roles, skills and functions of management, with special attention to managerial responsibility for effective and efficient achievement of goals. This course is especially useful for those newly promoted to supervisory and managerial positions within the private, or public sector.

Macro-Economics

The main goal of macroeconomics is to gain a better understanding of various broad economic issues of a country, a region and the global economy as well as to evaluate the impacts of macroeconomic policies on the domestic and global economy. Topics cover macro-economic concepts, including economic growth, cost of living, saving and investment, unemployment, inflation, aggregate demand and supply, fiscal and monetary policies, market failures, externalities and intervention, determining national income, national income accounting, macroeconomic policy, government intervention, and national income distribution. Students are exposed to both macroeconomic theory and contemporary macroeconomic issues. Students focus on how to develop economic tools and to apply those tools to understanding contemporary issues.

Accounting Theory

This course is an introduction to the basic concepts and standards underlying financial accounting systems. Several important concepts will be studied in detail, including: revenue recognition, inventory, long-lived assets, present value, and long term liabilities. The course emphasizes the construction of the basic financial accounting statements - the income statement, balance sheet, and cash flow statement - as well as their interpretation.

Compulsory: 05 credits

International Relation

International law and organizations are central to the efforts to create a world order to limit armed conflict, regulate world economy, and advance programs for economic redistribution among nations, and set minimum standards of human rights. This course explains the theory of international law and organizations that is accepted by diplomats and compares this viewpoint to the analysis of social scientists concerning the past record and likely future of world order concerning conflict, economic redistribution, and human rights

Political geography

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.

Introduction to Informatics

The course deals with foundational Informatics concepts such as Information, Knowledge, Modeling, and Uncertainty. The course presents informatics tools in various human domains, and discusses their implications for the practice of science, engineering, art, and society in general. Upon completion of this course, the students obtain fundamental knowledge in Informatics while developing a basic understanding of information theory. They will build up their proficiency in information technology as detailed in the course syllabus, emphasizing its use in the modeling of nature and technology.

The course also introduces some popular MS Office applications which are critical for research and business such as Advanced MS Excel, MS Powerpoint, MS Words.

Logic

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

Ethics and Corporate Governance

This course deals with a group of topics concerning the ways publicly held corporations are directed and controlled. It assumes and builds upon foundational studies in business law to explore in greater depth the principles and practices that shape sound corporate governance. This course will focus on the separation of ownership and control and how to solve the agency problems, directors’ duties and responsibilities, managerial compensation and rewards, the role of board of directors and how to align management and shareholders’ interests. It also examines international corporate governance practices as well as some contemporary corporate governance issues. The course covers the following topics: corporate governance issues, concepts and domain, external governance – law and regulation, codes of 'best practice' and norms of behaviour, internal controls and accountability, risk management, governance and financial market economics, external reporting need and delivery.

III

(17

credits)

Compulsory: 12 credits

Introduction to Vietnamese Legal System

This course provides student with general knowledge, basic concepts, principles, main legal branches that serve the foundation of Vietnamese legal system and. During the course students will be also familiarized with legal language; engaged in critical thinking; and exposed to legal reasoning and problem-solving skills in order to develop students’ ability to apply them to real life situations.This is a foundation course for all business students and is pre-requisite for other such as Business Law, International Business law, Franchising and etc. Main topics include types of legal system, Vietnamese legal framework, and legal contracts.

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.

Financial and Monetary Theory

This course presents international financial and monetary theory and applies it towards gain an understanding of recent events and current policy issues. The theory presented in this course covers a broad range of topics including exchange rate determination, monetary and fiscal policy in an open economy, balance of payment crises, the choice of exchange rate systems, and international debt. The insights provided by these theoretical frameworks will enable the students to understand the topics such as the single currency in Europe, the Asian financial crises, the US current account deficit, the global financial imbalances.

Applied statistic

The subject involves the statistical formulation of a problem, the collection and manipulation of data, basic statistical analysis and estimation of parameters which is useful in the writing of the final year’s thesis and conducting economic researches.

Optional discipline: 05 credits

History of Economic Doctrines

Introduces a wide range of different thinkers and theories in the subject of economics, from the ancient world to the present day which help students have an appropriate background to evaluate economic policies.

Economic history of Vietnam & other countries

Introduces history of Vietnam’s and several countries’ economics, the contribution of economics to the development of the countries which help students understand and evaluate the development of the economy as well as the appropriateness of a variety of economic policies.

Accounting-Auditing Law

The course introduces Accounting Law, Independent Audit Law and Standards of professional ethics of audit, especially, independent audit.

Teamwork skill

The course introduces principles in teamwork and how to apply them in study, working or research: task assigning, presenting, solving problem, and dealing with disagreement…

Physical education

Introduces core principles and methods of practicing excercises and sports and the contributions of this to our health. The course also provides techniques and rules of a variety of sports related to volley ball, badminton…

IV

(20

credits)

Compulsory: 14 credits

Quantitative economics

This course offers the student the opportunity to learn some economic theory as well as acquiring several mathematics languages which may be used in the study of economics. Topic includes matrix theory, linear programming, n- dimensional analysis, probability and statistics. Upon the completion of the course, the student will have gained a basic understanding of the empirical economic research process by:

1. Recognizing the broad array of topics that can be analyzed.

2. Exploring a variety of online data sources, including micro-data sources and macro data sources.

3. Learning the basics of conducting quantitative economic analysis.

4. Understanding how to produce, read, interpret, draw conclusions from, and critically evaluate regression results.

Business Law

Followed by Introduction to Vietnamese legal system, this course provides further, more specific and practical legal knowledge on regulations applicable for a whole life cycle of a business, i.e. from its establishment, operation until the dissolution/bankruptcy of a business. Also, students will be introduced with international trade organizations and main international trade rules that widely applied and shall be necessary for Vietnamese businesses while trading with foreign entities in the era of globalization. This subject will further strengthen students’ problem solving and legal analysing skills with improved ability to apply in day-to-day practical situations.  Topics cover sources of law and types of legal system, common law versus civil law, Vietnamese legal framework, formation of contracts, contractual terms, breach of contracts and remedies, international commercial contracts, stakeholder and agency theories, company formation and constitution, company directors and other company officers, corporate insolvency.

Financial Accounting 1

This course is designed to provide students with an understanding of the basic principles, concepts, and applications of financial accounting. The course aims to address fundamental accounting concepts and generally accepted principles underlying accounting theory and practices. Topics cover: the accounting cycle; preparation of balance sheet, income statement, cashflow statement; specific accounting techniques for balance sheet accounts including cash, receivables, inventories, fixed and intangible assets, current liabilities, deferred and contingent liabilities, accruals and prepayment.

Corporate Finance

This course will provide students with an advanced understanding of the major issues that a financial manager has to deal with in order to maximize shareholders’ wealth, including capital budgeting decisions, financing decisions, and working capital management. In discussing those issues, several key topics such as risk-return trade-offs, capital structure and dividend policy will be analyzed in-depth, both theoretically and empirically. Besides, special topics including the use of financial derivatives to reduce risk for the corporation, and the mergers and acquisitions activities will also be examined. Upon the completion of this course, students are expected to have well understanding of corporate finance and treasury functions such as capital, investment, funding and risk decision, the analysis and management of an entity’s financial position, and recent developments in the international financial/treasury scene.

Optional: 6 credits

Accounting Concepts and Principles

An introduction to financial accounting. A study of the basic concepts of accounting, the accounting cycle and preparation of financial statements, and the analysis and recording of transactions for operating, investing, and financing activities. Topics cover: introduction to accounting, types of business entity, double entry bookkeeping, trial balance, recording prime entries and subsidiary ledgers, closing entries, subsidiary ledgers, bank reconciliations, overview of financial statements including balance sheet, income statement, and cash flow statement.

Stock Markets

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…

Commercial Banking

Commercial Banking is a comprehensive study of commercial banks and their role in the economy.  The course emphasizes the practical application of business and economic principles as they relate to bank management and regulatory policy.  Topics covered include banking history and regulation, consumer and commercial credit analysis, asset and liability management, risk management, loan policy, and money management services.  Trends such as consolidation, on-line banking, internationalization, and project-line expansion are also addressed.

Monetary Banking

This course will focus on the main functions of monetary, banking and their role in the financial markets. Students will be introduced to the techniques and skills involved in market making, equity and fixed income underwriting, proprietary trading, financial restructuring, mergers and acquisitions advisory services, and venture capital investments. The financial, operational and organizational aspects of investment banks are also analyzed. In addition, the impediments to expanding investment banking activities in developing markets will be discussed.

Physical education

Introduces core principles and methods of practicing excercises and sports and the contributions of this to our health. The course also provides techniques and rules of a variety of sports related to volley ball, badminton…

V

(20

credits)

Compulsory: 17 creit

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

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.

Financial Accounting 2

This course covers the general presentation of the financial statements and the accounting practices for assets. The concepts/rules are taught in enough detail so that the student can prepare financial statements. The course revisits topic covered in the Introductory accounting and Financial Accounting courses, with a focus on the asset side of the balance sheet. Topics cover cash, accounts and notes receivables, inventory, marketable securities, equity investments, property, plants and equipments, intangibles fixed assets. The course also covers revenue and expense recognition issues, and generally accepted accounting principles that affect the format and presentation of the financial statements.

International Accounting

This subject is taught in English. 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 are located in a country other than that of the reporting entity. A detailed investigation on the convergence of U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) serves as a foundation for this subject. Several important concepts will be studied in detail, including: analyzing and recording transaction, adjusting accounts, completing the accounting cycle, merchandising operations, inventory, accounts receivable, accounts payable, accounting information system and internal control of cash. 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.

Revolutionary Lines of Vietnam 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.

Optional: 3 credits

International Finance

This course focuses on international financial management and international trade. Topics in financial management, viewed primarily from the perspective of managers doing business overseas, include the management of foreign exchange exposure, foreign direct investment decisions, and multinational capital budgeting. Other topics covered include trends in international banking, the balance of payments, the determination of exchange rates, the debt crisis, and the Asian meltdown. We will also examine the

challenges and problems faced by firms planning on doing business in Western Europe, Eastern Europe, the Far East, Mexico, Canada, South America, Africa, India, and other regions during the next decade.

Accounting for security companies and investment funds

This course gives a complete overview of the accounting procedures in all the major investment areas. Topic includes: accounting for equity investments including new hedging rules, accounting for fixed income investments including accruals, accumulations and amortisation, accounting for investment income, recording investment activities, investment types and the impact of IAS 32 on the equity/liability equation, accounting for basic derivatives overview including IAS 39, valuation of investments, the impact of fair value and financial instruments open market values.

Accounting for banks and financial Institutions

This course discusses various aspects of accounting for banks and financial institutions. Upon completion of the course, the students are expected to be able to explain how banks and financial institutions work, explain their business models, understand their governance system and explain their role within society. Furthermore, students should have knowledge of relevant rules and regulation such as Basel II, Solvency II, IFRS and various governance codes. During the course some more complex financial products and structures are explained and the credit crisis is investigated.

VI

(18

credits)

Compulsory: 15 credits

Auditing Theory

This course is designed to provide an introduction to auditing. This course includes a consideration of the historical role of the auditor and the changing role in today's environment, the organization of the accounting profession, and the new influences of the Public Company Accounting Oversight Board. 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.

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

Financial Accounting 3

This course covers liabilities and equities, especially long-term debt, convertible securities, equity issuance, dividends, share repurchases, employee stock options, pensions, leases, deferred tax, and derivative securities. Related topics covered include computation of diluted earnings per share, disclosure issues, earnings management, and basic financial statement analysis of cash flows.

Management Accounting

This subject is taught in English. The first part of the subject presents alternative methods of preparing Management Accounting information, and the remainder of the course examines how these methods are used by companies. This subject helps to understand the operations of your future employer (and enable you to be more successful at your job), and help to understand other companies you encounter in your role as competitor, consultant, or investor. 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

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.

Optional: 3 credits

Internal Controls and Auditing

This subject provides students with a background in and approach to establishing and maintaining an effective system of internal control and internal audit so as to reasonably assure that they are meeting their respective objectives. Topics include General information about internal control and auditing policies; Internal control basic; Risk management; Control activities, Suspected losses of public funds or property and internal auditing policies.

Risk Management

This subject provides an overview of the infrastructure and the financial risk management of the banking system. It covers major decision areas for bank management, all approached from a risk perspective. The course seeks to explore the fundamental causes, the risk metrics model, and the management of interest rate risk, credits risk, liquidity risk, foreign exchange risk, sovereign risk, and market risk within an international context

International Business

This course will focus on the international business. The main content of the subject consists of the followings: (1) The concept and the evolution of international business; (2) The factors in the international environment that may affect firms’ international business activities; (3) International strategies, policies and operations that help international businesses to compete effectively in the era of the globalization and international economic integration; (4) The day-to-day issues that international business managers have to face, and the experiences of multinational corporations in solving problems in international business.

VII

(18

TC)

Compulsory: 15 tín chỉ

Financial 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 team and assigned an industry or sector to analyse three to four competitors across the industry.

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.

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 ….

Speciallised topic 1

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.  

Speciallised topic 2

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.

Optional: 3 credits

Accounting in Governmental Administration

Introduction to major concepts, principles, and objectives of governmental accounting (including fund accounting) and budgetary control systems for local and state government. Designed for students with little or no background in accounting.

Accounting Information System

Major themes include: objectives and procedures of internal control, the database approach to data management, data modelling, typical business documents and reports and proper system documentation through data flow diagrams and flowcharts.

VIII

(4

Credits)

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.

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.