Bachelor's Degree in Accounting Intake:
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1 FACULTY OF ECONOMICS AND COMMERCE Program Mission Bachelor's Degree in Accounting Intake: The Bachelor of Arts in Accounting provides a broad business education with a specialization in accounting issues and skills. Students develop interpersonal, teamwork and problem-solving skills, and learn how to apply technology to the field of accounting. The Accounting curriculum includes courses in a variety of areas, preparing students to pursue careers in public accounting, business, or not-for-profit organizations. Students complete core courses in both business and accounting before specializing in a concentration area within Accounting or within Auditing. In addition to helping students develop problem solving, interpersonal, and communication skills, the B.A. in Accounting program is an excellent foundation for continued education at the graduate level, such as a Master of Accounting or a Master in Business Administration degree. Program Learning Outcomes Students graduating from our program will be able to: Vietnamese track: 1. Classify accounts and interpret disclosures for assets, liabilities, equity, earnings and cash flows for sole proprietorships, partnerships, corporations and governmental entities. 2. Use relevant management accounting techniques with cost information, for planning, decision-making, performance evaluation and control, within different business settings. 3. Apply and use fundamental concepts of audit and assurance services, analyze issues in real world auditing settings. 4. Prepare and present, and interpret financial reports in accordance with GAAP. 1
2 5. Describe and identify internal control issues associated with accounting information systems. 6. Prepare tax returns for individuals and business entities in compliance with government tax laws. 7. Document and interpret business processes in the primary business transaction cycles. English track: 1. Classify accounts and interpret disclosures for assets, liabilities, equity, earnings and cash flows for sole proprietorships, partnerships, corporations and governmental entities. 2. Use relevant management accounting techniques with cost information, for planning, decision-making, performance evaluation and control, within different business settings. 3. Apply and use fundamental concepts of audit and assurance services, Analyze issues in real world auditing settings. 4. Prepare and present, and interpret financial reports in accordance with GAAP. 5. Describe and identify internal control issues associated with accounting information systems. 6. Prepare tax returns for individuals and business entities in compliance with government tax laws. 7. Document and interpret business processes in the primary business transaction cycles. Requirements for Graduation Students must also satisfy the following requirements: Careers Not facing prosecution 142 credits 2.0 GPA National Defense Certificate and a Physical Education Certificate TOEIC 550 or equivalent in validity At the bachelor's degree level, graduates may work at public accounting firms that provide audit, tax, and consulting services to all types of organizations, but advancement potential may 2
3 be limited without a certified public accountant, certified management accountant or certified internal auditor designation. Other accounting graduates pursue careers in various businesses and industries, ranging from large international to small accounting firms, public and private business enterprises, government agencies, and nonprofit organizations. Types of job accepted are entry level-staff accountants for tax authorities, public and private corporations, financial analysts, financial consultants, entry level accountants. Curriculum General education Credit DC107DV02 Principles of Marxism-Leninism 5 DC105DV03 Ho Chi Minh Ideology 2 DC108DV02 Vietnam Communist Party Lines 3 QT109DV02 Introduction to Vietnamese Law System 3 Select 3 courses from the following: 9 DC115DV01 DC117DV01 DC122DV01 DC202DV01 DC203DV01 DC119DV02 DC120DV01 DC201DV01 DC206DV01 DC209DV01 DC211DV01 DC210DV01 DC310DV01 DC121DV01 DC204DV01 DC205DV01 DC207DV01 DC208DV01 Study Skills in Higher Education Communication Skills Vietnamese Writing Skills Critical Thinking Introduction to Research Methods Gender and Development in Viet Nam Human and Environment Professional Ethics History of Scientific Thoughts Vietnam amidst Globalization Cities and urban life Development of equality and community service 1_Theory Development of equality and community service 1_Practice Philosophy in Practice Seminar on Vietnamese Culture Mass Communication and Society The Vietnamese Diaspora Cross-cultural Communication 3
4 DC212DV01 QT111DV04 TOAN250DV01 Psychology - Concepts and Practical Advanced Mathematics Probability and Statistics Select 1 course from the following: 3 TINV242DV01 TINV203DV01 TINV204DV01 TINV205DV01 MS-Project for Management Worksheets Database Management Web and Graphic Design English for Accounting AV109DV01 EGC 1 5 AV110DV01 EGC 2 5 AV207DV01 EGC 3 5 AV208DV01 EGC 4 5 English for Accounting and Auditing AV207DV01 EGC 3 5 AV208DV01 EGC 4 5 AV306DV01 EGC 5 5 AV307DV01 EGC 6 5 QT106DV01 Principles of Management 3 QT101DV01 Microeconomics 3 QT102DV01 Macroeconomics 3 KT204DV01 Principle of Accounting 3 QT112DV01 Principles of Statistics 3 MK203DV01 Principles of Marketing 3 Support courses QT306DV01 Econometrics 3 Accounting QT216DV01 Business Law 3 TC201DV02 Monetary and Finance 3 Accounting and Auditing QT216DE01 Business Law 3 TC201DE02 Introduction to Banking and Finance 3 Major courses in Accounting KT211DV02 Vietnamese Financial Accounting 1 3 4
5 KT212DV01 Taxation 3 TC202DE01 Corporate Finance 3 KT301DV02 Cost Accounting 3 KT302DV01 Managerial Accounting 3 KT303DV01 Accounting Information System 3 KT304DV02 Vietnamese Financial Accounting 2 3 KT306DV02 Basic Auditing 3 KT313DE02 International Accounting 1 3 KT407DV03 Advanced Auditing 3 KT408DE02 International Accounting 2 (Intermediate 3 Accounting) Major courses in Accounting and Auditing KT210DE01 Financial Accounting 1 3 KT308DE02 Financial Accounting 2 3 KT315DE01 Vietnamese Financial Accounting 3 KT212DE01 Taxation 3 KT305DE02 Cost Information for Decision Making 3 KT303DE01 Accounting Information System 3 TC202DE01 Corporate Finance 3 KT310DE01 Management Accounting and Decisions 1 3 KT314DE01 Management Accounting and Decisions 2 3 KT309DE01 Auditing and Assurance 1 3 KT410DE01 Auditing and Assurance 2 3 Accounting_Select 3 courses from the following: 9 KT307DE01 Accounting Software TC302DE01 Financial Statement Analysis TC309DE01 Project Management TC404DE01 Securities Market TC406DE01 Bank Lending Accounting and Auditing_Select 3 courses from the following: 9 KT307DE01 Accounting Software TC302DE01 Financial Statement Analysis TC309DE01 Project Management TC404DE01 Securities Market TC406DE01 Bank Lending 5
6 Senior Applied Projects in Accounting KT205DV01 Project: Legal Accounting Documents 2 Research Choose 1 course from the following: 2 KT405DV01 Project: Auditing Process on Financial Reports KT409DV02 Project: Financial Statement Analysis Senior Applied Projects in Accounting and Auditing KT205DE01 Project: Accounting Principles Research 2 Choose 1 course from the following: 2 KT405DE01 Project: Auditing Process on Financial Reports KT409DE02 Project: Financial Statement Analysis Free electives Free electives 6 Choose thesis or graduation internship or 3 substitute courses 9 KT451DE01 Graduation Paper KT450DE01 Graduation Internship Accounting_Choose 3 courses from the following: KT316DV01 Financial Accounting 3 KT402DV01 Banking Accounting TC403DV01 Advanced Corporate Finance NT405DV01 International Payment Accounting and Auditing TC403DE01 Advanced Corporate Finance NT405DE01 International Payment TC304DE02 Financial Management Total credits 142 6
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