KTTC1106 — Kế toán tài chính 1
Course description
This course equips learners with core and in-depth accounting knowledge for preparing and analyzing financial statements in order to provide useful information for stakeholders related to the accounting entity. In this course, the identification, measurement, recognition, presentation, and disclosure of information follow the International Financial Reporting Standards (IFRS), and are compared with the Vietnamese Accounting Standards (VAS) and the current Vietnamese Accounting Regime.
The course addresses the core contents of financial accounting, including:
- Financial statements and accounting standards;
- The conceptual framework used to prepare financial statements;
- The income statement and the statement of changes in equity;
- The statement of financial position, the statement of cash flows, and the notes to the financial statements;
- The time value of money; Accounting for cash, receivables, and Accounting for inventory.
Course requirements
The training management system automatically evaluates the level of CLO achievement according to the University's common algorithm. The course learning outcomes are evaluated by students and the University after the end-of-course examination.
Regulations on conditions for the end-of-course examination
- Attendance score must reach 5 or above (on a scale of 10).
- Method of evaluating the attendance score: Rubric 1 (Appendix 2).
Regulations on class attendance
- Learners must fully attend the class sessions. If the number of absent periods exceeds 20% of the total periods of the course (for whatever reason), the learner must register to retake the course.
- Learners must arrive in class on time. One absence will be counted when: (i) 3 sessions of arriving late; or (ii) leaving the class before the session ends.
- Learners who do not attend the test session will receive a score of 0 (zero) for that test.
Regulations on classroom behavior
Learners must arrive on time as scheduled.
Learners must not make noise or disturb others during the learning process.
Phones and other electronic devices must be turned off or set to silent mode during class.
11. SYLLABUS ADJUSTMENT TIME
June 2024
Lecturers
- Prof. Nguyen Huu Anh
- Assoc. Prof. Tran Van Thuan
- Assoc. Prof. Nguyen Duc Dung
- Dr. Nguyen Thi Mai Anh
- Dr. Duong Thi Van Anh
- Dr. Ha Thi Phuong Dung
- Dr. Dang Thi Thuy Hang
- Assoc. Prof. Nguyen Thi Minh Phuong
- Doan Thi Truc Quynh M.Sc.
- Dr. Tran Thi Nam Thanh
- Han Thi Lan Thu M.Sc.
- Dr. Phi Van Trong
Teaching plan
Week 1
Week 2
Learning resources
- Financial Accounting Textbook Volume 1 — Nguyen Huu Anh and colleagues, National Economics University Publishing House, 2020
- Enterprise Accounting Regime — Ministry of Finance, issued under Circular No. 200/2014/TT-BTC dated December 22, 2014, 2014
- Accounting Standard No. 21 – Presentation of Financial Statements — Ministry of Finance, issued under Decision No. 234/QD-BTC dated December 30, 2003, 2003
- Accounting Standard No. 02 – Inventory — Ministry of Finance, issued under Decision No. 149/QD-BTC dated December 31, 2001, 2001
- Intermediate Accounting: IFRS edition — Kieso D., Weygandt J., Warfield T., 4th edition, 2020