Academic program

Academic program

Bachelor of Science in Accounting

Program:                                           Accounting

Education Level:                              Bachelor

Major:                                               Accounting

Major Code:                                      EM4

Duration:                                          4 years

Degree                                              Bachelor of Science in Accounting

DEGREE: BACHELOR OF SCIENCE IN ACCOUNTING (accredited by CPA Australia)*

The Accounting Program is designed based on advanced global programs and updated with International Financial Reporting Standards (IFRS) and Vietnamese standards. The program has been accredited by CPA Australia (graduates of the Accounting Program are exempt from 6 out of 12 CPA Australia certificate exams).

The Accounting Program includes majors in Corporate Accounting, Auditing, Information & Business Knowledge. Graduates are equipped with professional knowledge suitable for accounting and auditing service companies, multi-industry enterprises, international work environments, and state regulatory agencies.

Opportunities for transfer to Monash University in Australia (#58 Global Universities, #32 in Accounting & Finance) through a 2.5 +1.5 model and to Griffith University through a 2 + 2 model.

The training program applies information technology and quantitative analysis in accounting, auditing, and finance, linked to digital transformation in the economy through practice with ERP SAP software, 1C accounting software, and enhanced quantitative analysis capabilities. The program applies practical experience with many opportunities for business internships and exchanges with professionals from the industry in specialized subjects.

EXTRACURRICULAR ACTIVITIES

Accounting students have the opportunity to participate in many networking activities, enhancing soft skills:

  • Participate in numerous clubs and promote soft skills: “Finance and Accounting Club”, “English Club”, “The Little Leaves Club”, “Young Economist Club”, “Business Analysis Club”…
  • Mentored participation in competitions like the ICAEW Business Challenges (Runner-up by the School of Economics and Management students in 2023), ERP Simulation Game (Joint team of the School of Economics and Management and the School of Applied Mathematics and Informatics won First Prize in 2023)…
  • Engage in scientific research, and teamwork, and interact with students from other fields, especially engineering majors. Teamwork between economics and engineering students benefits HUST students.

PROGRAM LEARNING OUTCOMES: information.

CAREER OPPORTUNITIES

  • Financial/Management/Tax Accounting Specialist, Bank Transaction Officer, Treasurer, Financial & Accounting Data Analysis and Processing Specialist
  • Auditor, Controller
  • Chief Accountant, Head of Accounting Department, Financial Director
  • Accounting, Auditing, Risk Management Consultant, and other assurance services
  • Researcher, Lecturer in Accounting and Auditing
  • Business Data Analysis and Processing

CONTACT FOR CONSULTATION

Director of Training Program: Dr. Thai Minh Hanh

Room 207B, C9 building, Hanoi University of Science and Technology, No. 1 Dai Co Viet, Hai Ba Trung, Hanoi

Phone: 09123 13731

Email: hanh.thaiminh@hust.edu.vn / sem@hust.edu.vn

Website: https://sem.hust.edu.vn

For more information: Curriculum – Module Handbook

  • Credits: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: This course equips students with basic knowledge of market economy and the role of government in the market economy. This module provides students with knowledge of market, behavior of buyers and sellers, and the role of government in the market economy. The course consists of: (1)  Economics and fundamental issues of economics; (2) Market, supply and demand; (3) Theory of consumption; (4) Theory of production; (5) Market structure and imperfect competition; (6) Market of production factors; (7) Market downturn and the role of government.

 
COURSE CONTENTS

Chapter 1: INTRODUCTION OF ECONOMICS

1.1 What is economics?

1.2 Resource limits, alternatives and choices  

1.3 Operational mechanism of economic system   

1.4 Positive and normative economics

1.5 Microeconomics & macroeconomics

Chapter 2: MARKET, DEMAND AND SUPPLY

2.1 Market

2.2 Demand

2.3 Supply

2.4 Demand – supply relationship, market equilibrium

2.5 Market forces of demand  

2.6 Market forces of supply

2.7 Free market and price control

Chapter 3: THEORY OF CONSUMER’S BEHAVIOR      

3.1 Price elasticity of demand

3.2 Income elasticity of demand

3.3 Cross elasticity of demand

3.4 Consumer’s choices

3.5 Individual demand and market demand

3.6 Demand predictions by experience             

Chapter 4: PRODUCTION THEORY      

4.1 Firms and firm’s organisation

4.2 Production function

4.3 Revenues, costs and profits of firms

4.4 Firms’ decision on supplied quantity

Chapter 5: MARKET STRUCTURES 

5.1 Market structures and causes of market structures

5.2 Perfect competition

5.3 Monopoly 

5.4 Monopolistic competition

5.5 Oligopoly

Chapter 6: MARKET OF PRODUCTION FACTORS – LABOUR, CAPITAL, AND LAND

6.1 Labour market

6.2 Capital market

6.3 Land market

Chapter 7: GOVERNMENT'S ROLES IN THE MARKET ECONOMY

7.1 General equilibrium and effectiveness of competition

7.2 Market failures

7.3 Government’s roles in the market economy

7.4 Public polices and social welfare

 
EXPECTED WORKLOADS

A total of 150 hours of work is expected from students in this course. This consists of 45 hours of classes, eight hour per week outside classes during teaching weeks spent reading, studying and writing assignments, and a further 15 hours during mid-semester break and study week. Time spent on work outside class has to be an estimate for an average student.

ASSESSMENT

Course assessments are as follows:

Assignments:           30%

Final Exam:             70%

More information regarding the requirements and evaluation criteria for the individual assignments will be provided in a separate handout.

TEXTBOOKS AND REFERENCES

Textbooks:

  1. Nguyen Dai Thang, (2009). Microeconomics Teaching Book, 2nd ED. Vietnam’s Educational Publishing House
  2. Nguyen Dai Thang, (2011). Microeconomics Exercise Book, 3rd ED, Vietnam’s Educational Publishing House.

Reference books:

Vietnamese books

  1. Begg, D, R. Dornbusch and S. Fischer, (2017), Economics, Statistic Publishing House

English books

  1. Gregory Mankiw, (2008). Principles of Microeconomics, 5rd ed. Thomson Learning
  • Credits: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: This course aims to equip students with knowledge of macroeconomics, basic models, reflecting the relationship between basic macroeconomic factors and other factors in order to help students understand the movement of economy and the way to regulate the economy of government. This subject presents basic knowledge of the movement of the market economy through economic models ranging from simple to complex, in order to analyze the self-balancing mechanism and the failures of the market, analyze the relation between macroeconomic variables such as output, unemployment rate, price. On that basis, this course indicates the possibility of influencing the economy to get the best benefit to society.

 
COURSE CONTENTS

Chapter 1. Introduction to Macroeconomics

Chapter 2. Market, Demand, Supply and Government Policies

2.1.  Market

2.2.  Demand

2.3. Supply

2.4. Market Equilibrium

2.7. Market Mechanism and Government Policies

Chapter 3. The Data of Macroeconomics

3.1. Measuring a Nation’s Income

3.2. Measuring the Cost of Living

3.3. Measuring Joblessness

Chapter 4. Aggregate Demand and Basic Keynesian Model

4.1. Overview of Basic Keynesian Model

4.2. Determination of National Income in a Two-sector Economy

4.3. Determination of National Income in a Closed Economy

4.4. Determination of National Income in an Open Economy

4.5. Factors Affecting Aggregate Demand

Chapter 5. Money, Banking and Monetary Policy 

5.1. Money and Interest Rates

5.2. Players in the Money Supply Process

5.3. Central Banks and Monetary Base

5.4. Commercials Banks and Money Creation

5.5. How Central Banks Control the Supply of Money  

5.6. Demand for Money

5.7. The Model of Money Market

5.8. Impacts of Monetary Policy

Chapter 6. IS-LM Model

6.1. Introduction to IS-LM Model

6.2. Goods Market Equilibrium: The IS Curve

6.3. Money Market Equilibrium: The LM Curve

6.4. IS-LM Analysis

6.5. Monetary and Fiscal Policy in the IS-LM Model

Chapter 7. AD-AS Model

7.1. Aggregate Demand Curve

7.2. Labor Market and Natural Unemployment Rate

7.3. Short-term Aggregate Supply Curve

7.4. Long-term Aggregate Supply Curve and the Relation with Short-term Aggregate Supply Curve

7.5. Shifts in Aggregate Supply

7.6. AD-AS Analysis

7.7. Government Intervention in the AD-AS Model

Chapter 8: Unemployment and Inflation

8.1. Unemployment: Definition and Classifications

8.2. Consequences of Unemployment

8.3. Inflation: Definition and Consequences

8.4. Money Supply and Inflation

8.5. The Relationship between Unemployment and Inflation: The Phillips Curve

8.6. Supply Shocks and Stagflation

8.7. What Causes Monetary Inflation?

8.8. Methods to Control Inflation

 
EXPECTED WORKLOADS

A total of 150 hours of work is expected from students in this course. This consists of 45 hours of classes, eight hours per week outside classes during teaching weeks spent reading, studying and writing assignments, and a further 15 hours during mid-semester break and study week. Time spent on work outside class has to be an estimate for an average student.

 
ASSESSMENTS

Course assessment will be based on the following assignments:

Assignment

Title

Weight

1

Analysing the government’ fiscal policy over the last 10 years

30%

2

Analysing the central bank's monetary policy over the last 10 years

30%

3

Final Test

40%

More information regarding the requirements and evaluation criteria for the individual assignments will be provided in a separate handout.

TEXTBOOK & REFERENCES

Textbook

Mankiw N. Gregory. Macroeconomics, 8th Edition.  Worth Publishers. 2012.

References

Paul Krugman, Robin Wells. Macroeconomics, 4th Edition. W.H.Freeman & Co Ltd. 2015

  • Credits: 2(2-0-0-4) ~ 2.84 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: This course equips students with general knowledge about concept of legal science of State and Law, basic content of fundamental laws, such as the Constitution, Administration, Civil and Criminal Law in Vietnamese legal system. This module also equips students with specialized legal knowledge to help students apply the law in their life and work.

Contents of the course include: Overview of origin of State and Law; nature, function and types of State and Law; the state apparatus of the Socialist Republic of Vietnam; the system of legal documents; law enforcement, legal violations and liability. Introduction of the most basic content of the major law branches in Vietnam.

 
COURSE CONTENTS

CHAPTER 1. OVERVIEW OF LEGAL ENVIRONMENTS

  • Introduction to Law
  • Objectives and Methods of Law Research
  • Relationship between Law Science and Other Types of Social Research
  • Key Issues of Legal Environments

CHAPTER 2. INTRODUCTION TO LAW

  • Nature, Functions, and Types of State and Law
  • Origins of Our Law
  • Sources of Contemporary Law
  • Classification
  • Jurisprudence

CHAPTER 3. INTRODUCTION OF SOME LEGAL SYSTEMS

3.1. Common Law

3.2. Civil Law

3.3. Islamic Law

CHAPTER 4. VIETNAMESE LEGAL SYSTEM

4.1. The state apparatus of the Socialist Republic of Vietnam

4.2. Vietnamese System of Legal Documents

4.3. Law enforcement, legal violations and liability.

4.4. Introduction of the most basic content of the major law branches in Vietnam.

 
EXPECTED WORKLOADS

A total of 105 hours of work is expected from students in this course. This consists of 15 hours of classes, five hours per week outside classes during teaching weeks spent reading, studying and writing assignments, and a further 15 hours observing organizations’ real activities. Time spent on work outside class must be an estimate for an average student.

 
ASSESSMENT

Class participations: 10%

Mid-term exam:        20%

Final exam:              70%

More information regarding assignment and exam will be provided in class.

 
TEXTBOOK & REFERENCES

Textbook

Vu Quang (2013). Giáo trình pháp luật đại cương. Bachkhoa Publishing Housse

References

In Vietnamses

  1. Nguyễn Cửu Việt (2004). Giáo trình Nhà nước và Pháp luật đại cương. NXB ĐHQGHN, Hà Nội
  2. Phạm Duy Nghĩa (2011).Giáo trình Pháp luật đại cương. NXB CAND, Hà Nội
  3. Lê Minh Toàn, Vũ Quang và những người khác (2002) . Giáo trình Pháp luật đại cương. NXB Chính trị Quốc gia, Hà Nội

In English

  1. Raymond Wacks (2011). Triết học luật pháp. Phạm Kiều Tùng dịch. NXB Tri Thức, Hà Nội
  2. Alexis De Tocqueville (2008) . Nền dân trị Mỹ. NXB Tri Thức, Hà Nội
  3. Insun Yu (1994). Luật và xã hội Việt Nam thế kỷ XVII – XVIII. NXB KHXH, Hà Nội
  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: MI3131 (Calculus I)
  • Co-requisite Courses): None

Objectives and Contents: After completing this course, students may gain basic knowledge of financial ratios in reality; identify and predict current and potential financial risks; queuing models in organizations. This course provides students with knowledge of basic financial calculations; Discrete-time random model in finance; Short-term financial operations; Long-term financial operations; Theory of risk and uncertainty; Queuing theory.

  • Credits: 2(1-0-2-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: IT1130 (Introduction to Information Technology)
  • Co-requisite Courses: None

Objectives and Contents: This course provides students with basic knowledge of applications of computer and elemental skills at using computer as an effective tool to study, research, and work in economics and business administration. This course consists of: overview of Excel, creating reports by Excel, formulas and functions in Excel, project management in Excel, data analysis and decision making.

COURSE CONTENTS

Chapter 1: Overview of Excel 

1.1. Introduction to Excel worksheets  

1.2. Worksheet manipulation 

1.3. Data entry and organization 

1.4. Data validation 

Chapter 2: Essential Formulas in Excel 

2.1. Introduction to Excel formulas 

2.2. Text formula 

2.3. Date formula 

2.4. Numeric Formula 

2.5. Math Formula 

Chapter 3: Lookup and Extract Data 

3.1. Conditional Logic 

3.2. Data lookup 

3.4. Logical formulas 

3.5. Formula Auditing with IFERROR, ISVALUE, ISNA 

Chapter 4: Summarising Data 

4.1. Tables 

4.2. Subtotals 

4.3. Pivot tables 

Chapter 5: Data Models 

5.1. Data Model Design 

5.2. Goal Seek và Solver 

5.3. Data Table 

5.4. Scenario Manager 

Reading List: 

Textbook:   

Vietnamese Books:

1 Pham Thi Thanh Hong (2021), Lecture on Applied Informatics in Business, School of Economics and Management, Hanoi University of Science and Technology 

Reference  Books: 

2. Bill Jelen, (2017), Power Excel with MrExcel, Holy Macro! Books 

3. John W. Foreman (2013). Data Smart: Using Data Science to Transform Information into Insight, Wiley, USA. 

4. Luther M Maddy III (2017). Excel 2016: Database and Statistical Features, CreateSpace Independent Publishing Platform 

5. Michael Olafusi, (2015), Microsoft Excel and Business Analysis for the busy Professional, UrBizEdge

  • Credits): 2(1-0-2-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: This course provides students with basic knowledge of computer architecture, programming, program implementation mechanism, and elemental skills at using computer as an effective tool to study, research, and work in engineering and technology fields. The course including: Fundamentals of Information Technology: Presenting information in computer, Computer system, Linux operating system. C Programming Language: Overview of C programming Language, datatypes, expression, and programming structure in C. Complex data types: pointers, arrays and strings in C. Arrays. Structure. Data file. Knowledge of Excel and Microsoft Office Suite.

COURSE CONTENTS

PART 1. FUNDAMENTALS OF INFORMATICS
Chapter 1. Information and Data Representation
1.1. Basic Concepts about Information and Informatics
1.2. Representation of Data in Computer
Chapter 2. Computer System
2.1. Computer Hardware and Organization
2.2. Computer software
2.3. Introduction to Operating System
2.4. Introduction to Computer Network
2.5. Applications of Information Technology
Chapter 3. Algorithm
3.1. Problem solving using computers
3.2. Concept of algorithm
3.3. Algorithm representation
3.4. Some common algorithms
PART II – PROGRAMMING
Chapter 1: Overview of C programming language
1.1. Development history of C programming language
1.2. Basic components of C
1.3. Basic structure of a C program
1.4. Compile C program
Chapter 2. Data types and expressions in C
2.1. Standard data types in C
2.2. Expression in C
2.3. Basic operators in C
2.4. Some special operators
Chapter 3. Input/ Output in C
3.1. Output data with print
3.2. Input data with scan
Chapter 4. Control structures
4.1. Block command
4.2. Branching command
4.3. Selection command
4.4. Loop commands
4.5. Jump commands
Chapter 5. Array, pointer, and string
5.1. Array
5.2. Pointers
5.3. String
Chapter 6. Structure
6.1. Concept
6.2. Structure declaration and usage
6.3. Handling structured data
Chapter 7. Function
7.1. Concept of function
7.2. Function declaration and usage
7.3. Variable scope
7.4. Parameter passing in function
Chapter 8. File
8.1. File concept and categories
8.2. Basic file operators
8.3. Text file
8.4. Binary file

ASSESSMENT

Midterm exam accounts for 25%, lab exam accounts for 25%, and final exam accounts for 50% of the overall score.

Reading List:

Textbooks:
Giáo trình Tin học đại cương (Introduction to Information Technology), Khang Dinh Tran et al, Bach khoa Publishing house, Hà Nội
Reference
Vietnamese References:
1. Tin học Căn bản (Fundamentals of Informatics). Quách Tuấn Ngọc. Nhà xuất bản Thống kê. 2001

2. Mạng máy tính và các hệ thống mở (Computer Network and open systems). Nguyễn Thúc Hải. Nhà xuất bản Giáo dục

3. Ngôn ngữ lập trình C (C programming language). Quách Tuấn Ngọc. Nhà xuất bản Thống kê. 2003

4. Kỹ thuật lập trình C cơ sở và nâng cao (Basic and advanced techniques of C programming languages). Phạm Văn Ất. Nhà xuất bản Khoa học kỹ thuật. 1999

5. Nhập môn Lập trình ngôn ngữ C (Introduction to Programming Language C). Nguyễn Thanh Thủy và các cộng sự. Nhà xuất bản Khoa học kỹ thuật. 2003

6. Bài tập Lập trình ngôn ngữ C (Exercises of Programming Language C). Nguyễn Thanh Thủy, Nguyễn Quang Huy. Nhà xuất bản Khoa học kỹ thuật. 2001

English References:
1. The C Programming Language, 2nd edition, D.Richie
2. The Architecture of Computer Hardware and Systems Hardware, Chapters 2 and 3. Englander, I. Wiley, [2003].1

  • Credits: 4(3-2-0-8) ~ 6.08 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: This course provides students with basic knowledge of one-variable and multiple-variable functions. On that basis, students can study further modules in mathematics as well as other technical subjects, thus contributing to establish foundation of basic mathematics for engineers in technology and economics.

 
COURSE CONTENTS

Chapter 1. Function and Limit (12 contact hours and 12 self-study hours)  

  • Mapping and function
  • Limit of sequence
  • Limit of function
  • Infinitesimal and infinite
  • Operation rules for limit
  • Existence rules for limit
  • Comparison of   infinitesimal
  • Continuity and discontinuity of function
  • Operation of continuous function and continuity of elementary function
  • Property of continuous function on closed interval

Chapter 2. Derivative and Differentiation (14 contact hours and 12 self-study hours)

  • Concept of derivative
  • Derivative rules of  function
  • Higher order derivative
  • Implicit function and the relative change rate of the derivative of the function determined by the parametric equation
  • Differentiation of function

Chapter 3. Differential Mean Value Theorem and Application of Derivative (14 contact hours and 12 self-study hours)

  • Differential mean value theorem
  • L'Hopital's rule
  • Taylor's formula
  • Monotonicity of function and convexity of curve
  • The extreme and maximum/minimum of function
  • Graphical depiction of function
  • Curvature

Chapter 4. Indefinite integral (14 contact hours and 12 self-study hours)

  • Concept and property of indefinite integral
  • Integration by substitution
  • Integration by parts
  • Integral of rational function
  • Differentiation of function

Chapter 5. Definite Integral (14 contact hours and 12 self-study hours)

  • Concept and property of definite integral
  • Basic formula for calculus
  • Definite integral by substitution and by parts
  • Improper integral

Chapter 6. Application of Definite Integral (14 contact hours and 12 self-study hours)

  • Atomistic approach to definite integral
  • Application of definite integral in geometry
  • Application of definite integral in Physics

Chapter 7. Ordinary Differential Equation (14 contact hours and 12  self-study hours)

  • Basic concept of differential equation
  • Differential equation in separable variables
  • Homogeneous equation
  • First order linear differential equation
  • Higher order differential equation with reduced order
  • Higher order linear differential equation
  • Homogeneous linear differential equation with constant coefficients
  • Non-homogeneous linear differential equation with constant coefficients

References:

Textbook:

Advanced  Mathematics, Department of Mathematics, Tongji University, Seventh Edition, Higher Education Press, July 2014.

Reference Books:

  1. Advanced Mathematics Counseling, Teaching and Research Section of Advanced Mathematics, University of Shanghai for Science and Technology, Fifth Edition, Shanghai University of   Finance and Economics Press, July 2019.
  2. Richard Courant, Fricz John, Introduction to Calculus and Analysis I, Springer, 1999
  • Credits: 3(2-2-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: MI1113 (Calculus I)
  • Co-requisite Courses: None

Objectives and Contents: This course provides students with basic knowledge of series of numbers, series of functions, power series, and Fourier series, together with fundamental knowledge of first and second-order differential equations, and minimum understanding of systems of differential equations. On that basis, students will be able to study further modules in mathematics as well as other technical subjects, thus contributing to establishing the foundation of basic mathematics for engineers in technology and economics.

 
COURSE CONTENTS

Chapter 1: Series

1.1 Infinite number series

1.2 Series of non-negative terms

1.3 Series of sign-changing terms

1.4 Series of functions

1.5 Power series

1.6 Fourier series

Chapter 2: Ordinary differential equations

2.1 Introduction

2.2 First order ODEs

2.3 Second order differential equations

2.4 Systems of first order ODEs

Chapter 3: Laplace transform and applications

3.1 Laplace transform and inverse Laplace transform

3.2 Transform of initial value problems

3.3 Shifting properties and partial fractions

3.4 Derivatives, integrals and products of Laplace transforms

 
ASSESSMENTS

Attendance/Classwork/Homework/Midterm exam: 30%

Final exam: 70%

Reading List:

1.              Nguyễn Đình Trí, Trần Việt Dũng, Trần Xuân Hiển, Nguyễn Xuân Thảo (2015). Toán học cao cấp tập 3. NXB Giáo dục.

2.              Nguyễn Đình Trí, Tạ Văn Đĩnh, Nguyễn Hồ Quỳnh (2000). Bài tập Toán học cao cấp tập III. NXB Giáo dục.

3.              Nguyễn Đình Trí, Trần Việt Dũng, Trần Xuân Hiển, Nguyễn Xuân Thảo (2015). Bài tập Toán học cao cấp tập 3. NXB Giáo dục.

  • Credits: 4(3-2-0-8) ~ 6.08 ETCs
  • Prerequisite: None
  • Pre-courses): None
  • Co-requisite Courses: None

Objectives and Contents: This course provides students with basic knowledge of matrices, determinants, systems of linear equations in view of the structure of thinking, minimum knowledge of logic, sets, mappings, complex numbers, and simple ideas of quadratic curves, and quadric surfaces. On that basis, students will be able to study further modules in mathematics as well as other technical subjects, thus contributing to establishing a foundation of basic mathematics for engineers in technology and economics.

 
COURSE CONTENTS

Chapter 1. Function and Limit 
1.1. Mapping and function
1.2. Limit of sequence
1.3. Limit of function
1.4. Infinitesimal and infinite
1.5. Operation rules for limit
1.6. Existence rules for limit
1.7. Comparison of infinitesimal
1.8. Continuity and discontinuity of function
1.9. Operation of continuous function and continuity of elementary function
1.10. Property of continuous function on closed interval

Chapter 2. Derivative and Differentiation 
2.1. Concept of derivative
2.2. Derivative rules of function
2.3. Higher order derivative
2.4. Implicit function and the relative change rate of the derivative of the function determined by the parametric equation
2.5. Differentiation of function

Chapter 3. Differential Mean Value Theorem and Application of Derivative
3.1. Differential mean value theorem
3.2. L'Hopital's rule
3.3. Taylor's formula
3.4. Monotonicity of function and convexity of curve
3.5. The extreme and maximum/ minimum of function
3.6. Graphical depiction of function
3.7. Curvature

Chapter 4. Indefinite integral
4.1. Concept and property of indefinite integral
4.2. Integration by substitution
4.3. Integration by parts
4.4. Integral of rational function
4.5. Differentiation of function

Chapter 5. Definite Integral 
5.1. Concept and property of definite integral
5.2. Basic formula for calculus
5.3. Definite integral by substitution and by parts
5.4. Improper integral

Chapter 6. Application of Definite Integral
6.1. Atomistic approach to the definite integral
6.2. Application of definite integral in geometry
6.3. Application of definite integral in Physics

Chapter 7. Ordinary Differential Equation
7.1. Basic concept of differential equation
7.2. Differential equation in separable variables
7.3. Homogeneous equation
7.4. First-order linear differential equation
7.5. Higher order differential equation with reduced order
7.6. Higher order linear differential equation
7.7. Homogeneous linear differential equation with constant coefficients
7.8. Non-homogeneous linear differential equation with constant coefficients

Reading List:

Textbook:
Advanced Mathematics, Department of Mathematics, Tongji University, Seventh Edition, Higher Education Press, July 2014.
References:
1. Advanced Mathematics Counseling, Teaching and Research Section of Advanced Mathematics, University of Shanghai for Science and Technology, Fifth Edition, Shanghai University of Finance and Economics Press, July 2019.
2. Richard Courant, Fricz John, Introduction to Calculus and Analysis I, Springer, 1999.

  • Credits: 4(3-2-0-8) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses): None
  • Co-requisite Courses: None

Objectives and Contents: After completing this course, students gain basic knowledge of probability and statistics as means to support other Mathematics and Physic modules and to solve real-world problems.

This course provides students with basic knowledge of random events and probability calculations, random quantities, probability distributions, random vectors, estimation theory, and tests of hypothesis.

COURSE CONTENTS

Chapter 1: Random Event and Probability Calculator

1.1. Basic Notions

1.2. Probability of an Event

1.3. Additive and the Multiplicative Rules

1.4. Bayes' Theorem

Chapter 2. Random Variables and Probability Distributions

2.1. Random Variables

2.1.1. Concept of a Random Variable

2.1.2. Types (Discrete Random Variables, Continuous Random Variables)

2.2. Probability Distributions

2.2.1. Probability Mass Functions. Probability Distribution (The Discrete Case)

2.2.2. Cumulative Distribution Function

2.2.3. Probability Density Function (The Continuous Case)

2.3. Mathematical Expectations

2.3.1. Expected of a Random Variable

2.3.2. Variance and Standard Deviation of a Random Variable

2.4. Important Probability Distributions

2.4.1. Uniform Distribution

2.4.2. Binomial Distribution

2.4.3. Poisson Distribution

2.4.4. Exponential Distribution

2.4.5. Normal Distribution

2.4.6. Chi-Square Distribution

2.4.7. Student's t-Distribution

Chapter 3. Pairs of Random Variables

3.1. Pairs of Random Variables and Joint Probability Distributions

3.1.1. The Discrete Case

3.1.2. The Continuous Case

3.2. Marginal Distributions

3.2.1. The Discrete Case

3.2.2. The Continuous Case

3.3. Conditional Distributions

3.3.1. The Discrete Case

3.3.2. The Continuous Case

3.4. Independence

3.4. Functions of Two Random Variables

3.5. Covariance and Correlation

3.6. Law of Large Numbers and Central Limits Theorem

3.6.1. Chebyshev’s Theorem

3.6.2. Law of Large Numbers

3.6.3 Central Limits Theorem

Chapter 4. Sampling Distributions and Estimation of Parameters

4.1. Introduction to Sampling Theory

4.1.1. Population and Samples

4.1.2. Sample Mean

4.1.3. Sample Variance and Sample Standard Deviation

4.2. Random Sampling

4.2.1. Sampling Distribution of the Sample Mean

4.2.2. Sampling Distribution of the Sample Variance

4.2.3. Sampling Distribution of Sample Proportions

4.3. Point Estimate

4.3.1. Classical Methods of Estimation

4.3.2. Properties of Point Estimatorshttps://study.com/academy/lesson/properties-of-point-estimators.html

4.4. Confidence Interval

4.4.1. Interval Estimation

4.4.2. Confidence Interval for Population Mean

4.4.3. Confidence Interval for Population Proportion

Chapter 5. Hypothesis Testing

5.1. Introduction to Hypothesis Testing

5.1.1. Statistical Hypothesis

5.1.2. Testing a Statistical Hypothesis

5.2. Hypothesis Tests for One-Sample

5.2.1. Hypothesis Test for one Population Mean (Large-Sample and Small-Sample)

5.2.2. Hypothesis Test for one Population Proportion (Large-Sample)

5.3. Hypothesis Tests for Two-Sample

5.3.1. Hypothesis Test for the Difference of Two Population Proportions (Large-Sample and Small-Sample)

5.3. Hypothesis Tests for Two-Sample

5.3.1. Hypothesis Test for the Difference of Two Population Proportions (Large-Sample and Small-Sample)

5.3.2. Hypothesis Test for the Difference of Two Population Proportions (Large-Sample)

ASSESSMENT

Mid-term 30% (Class Participation, Homework, Group Assignments, Midterm Exam (Writing)

Final Exam 70% (Writing)

Reading List:

Textbook:

[1] Tong Dinh Quy (2009). Course of Probability and Statistics. Bach Khoa Publishing.

Reference books:

Vietnamese References:

[2] Dao Huu Ho (2007). Probability and Statistics. VNU Publication.

[3] Dang Hung Thang. Statistics and Applications. Educational Publishers.

English References:

[4] Walpole R.E, Myers R.H, Myers S.L, Ye K. (2011). Probability & Statistics for Engineers and Scientists. Prentice-Hall (ninth edition).

[5] Yongmiao Hong (2017). Probability & Statistics for Economists . World Scientific Publishing Company (https://doi.org/10.1142/10675)

[6] M. Andrew, G. David, G. Tony, M. Mayhayaudi, S. Andrew, T. Jonathan (2019). Statistics in Engineering: With Examples in MATLAB® and R. Second Edition. CRC Press, Taylor & Francis Group.

[7] H. Thomas (2016). An Introduction to Statistics with Python (With Applications in the Life Sciences). Springer

  • Credits: 4(3-2-0-8) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: After completing this course, students may gain basic knowledge of financial ratios in reality; identify and predict current and potential financial risks; queuing models in organizations. This course provides students with knowledge of basic financial calculations; Discrete-time random model in finance; Short-term financial operations; Long-term financial operations; Theory of risk and uncertainty; Queuing theory

  • Credits: 3(2-1-1-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: This course provides students with basic knowledge of fundamental physics (mechanics and thermology). After completing this module, students will be able to:

  •  Understand conservation laws of seven basic physical quantities: energy, three momentum components, and three angular momentum components.
  • Know how to apply knowledge about rotary motion, wave motion.
  • Conceive that the basis of thermal phenomena is the chaotic motion of molecules.
  • Know how to apply basic thermal conversion process: isochoric, isoelectric, isothermal, thermocouple and applications of heat engine.

This course consists of: Theorems and laws of linear momentum, angular momentum, kinetic energy and conservation of mechanical energy; Applying and studying the rotational motion of rigid body, oscillation, and mechanical wave; Theory of molecular dynamics using statistics to explain and calculate quantities as: temperature, pressure, internal energy (ideal gas); Using the conservation and transformation of energy in thermal processes.

  • Credits: 3(2-1-1-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: PH1110 (Physic I)
  • Co-requisite Courses: None

Objectives and Contents: This course provides students with fundamentals of electromagnetism (electromagnetic). After completing this module, students will be able to understand:

  • Concept of field: electric field, magnetic field.
  • Properties and laws about the electric field (Coulomb's law, Ostrogradsky Gauss law), magnetic field (Biot-Savart-Laplace law, Ampere law).
  • Relation between electric field and magnetic field.

This course consists of: Types of field: electric field, magnetic field; Source and properties of field, characteristic quantities of field: electric field intensity, electric potential, magnetic flux,….) and theorems related to electric field and magnetic field; Relation between magnetic field and electric field; Electromagnetic energy; Equiping students with basic knowledge of fundamental physics (electromagnetism) to establish foundation for studying other technical courses.

  • Credits: 3(3-0-0-6) ~ 4.25 ETCs
  • Prerequisite: None
  • Pre-courses: None 
  • Co-requisite Courses: None

Objectives and Contents: The course equips students with the basic and systematic knowledge of Marxism and Leninism philosophy. A materialistic worldview and a materialistic dialectical methodology will be the theoretical foundation for understanding problems and contents of other subjects. Realizing the value, scientific and revolutionary nature of Marxism and Leninism philosophy. Building beliefs, revolutionary ideals for students, ideological - political orientation in both cognitive and practical activities.

 
COURSE CONTENTS

CHAPTER 1. Theoretical overview of philosophy and philosophy of Marxism and Leninism (10 contact hours and 20 self-study hours)

I. PHILOSOPHY AND BASIC PROBLEMS OF PHILOSOPHY

  1. Philosophy overview
  2. Basic problem of philosophy
  3. Dialectic and metaphysical

II. MARXISM AND LENINISM PHILOSOPHY AND THE ROLE OF MARXISM AND LENINISM PHILOSOPHY IN PRACTICE

  1. Origin and the development process of Marxism and Leninism philosophy
  2. Targets and role of Marxism and Leninism philosophy
  3. The role of of Marxism and Leninism philosophy in social life and revolution process in Vietnam today

CHAPTER 2. DIALECTICAL MATERIALISM (20 contact hours and 40 self-study hours)

I. MATERIAL AND CONSCIOUSNESS

  1. Material and existent forms of materials
  2. Origin, nature and structure of consciousness
  3. The relationship between material and consciousness

II. MATERIALISTIC DIALECTICAL METHODOLOGY

  1. Two types of dialectics and materialistic dialectics
  2. Content of materialistic dialectics

III. THEORY OF CONSCIOUSNESS

  1. Principles of dialectical materialist cognitive theory
  2. Origin and nature of consciousness
  3. Reality and the role of reality in consciousness
  4. Basic stages of gaining consciousness
  5. The nature of truth

CHAPTER 3. HISTORICAL MATERIALISM (15 contact hours and 30 self-study hours)

I. SOCIAL-ECONOMIC MODEL THEORY

  1. Material production is the basis of social existence and development
  2. Dialectics between production forces and production relations
  3. Dialectics between infrastructure and superstructure of society
  4. The development of socio-economic forms is a historical and natural process

II. CLASSES AND ETHNIC

  1. Class and class struggle
  2. Ethnicity
  3. Class-Ethnic-Human relations

III. THE STATE AND SOCIALIST REVOLUTION

  1. The State
  2. Socialist revolution
  3. SOCIAL AWARENESS
  4. The concept of social existence and elements of social existence
  5. Concept of social consciousness and structure of social health
  6. Dialectical relationship between social existence and social consciousness, relative independence of social consciousness

IV. PHILOSOPHY OF HUMAN BEING

  1. People and their nature
  2. Deterioration phenomenon and people liberate
  3. Views of Marxism and Leninism philosophy on personal and social relations, on the role of people and leaders in the history
  4. People in Vietnam’s revolutions
 
Reading List:

Textbook:

Ministry of Education and Training, Textbook of Marxism-Leninism Philosophy (For students not majoring in political theory), Publisher. National Politics of Truth, Hanoi, 2021.

Reference Books:

  1. The Central Council dirECTS the compilation of the national curriculum, Textbook of Marxism-Leninism Philosophy, Publisher. National Politics, Hanoi, 2010.
  2. Many authors, Review Guide for the Basic Principles of Marxism-Leninism 1, Publisher. Hanoi Technology 2015.
  • Credits: 2 (2-0-0-4) ~ 2.84 ETCs
  • Prerequisite: None
  • Pre-courses: None 
  • Co-requisite Courses: Marxist-Leninist Philosophy (SSH1111)

Objectives and Contents: This module provides students with a basic understanding of commodities, currencies, a market economy, and relationships in a market economy. Thereby, students gain knowledge about historical - economic - political - and social rules. In addition, this module continues fostering world outlook, methodology and economic thinking, apply economic-political knowledge to the analysis of economic, social and practical issues of the country and of the disciplines in which the students are trained.

 
COURSE CONTENTS

Chapter 1. Object, research method and function of Marxist-Leninist Political Economy
1.1. Research Object
1.2. Research Method
1.3. Function of Marxist-Leninist Political Economy
Chapter 2. Commodity, market & role of market participants
2.1. Commodity production
2.2. Two properties of a commodity and factors affecting the quantity of a commodity's value
2.3. Some rules of the market
2.4. Market mechanism and role of market participants
Chapter 3. Production of surplus value in the market economy
3.1. The transformation of money into capital
3.2. Theory of the commodity of labor power
3.3. Origin of surplus value
3.4. Two methods of producing surplus value (with exercises)
3.5. Some rules in Capitalism (with exercises)
3.6. Manifestations of capital and surplus value in a market economy
Chapter 4. Competition & monopoly in the market economy
4.1. Overview of competition, monopoly
4.2. Five characteristics of monopoly capitalism
4.3. State monopoly capitalism
Chapter 5. Socialist oriented market economy & economic benefits in Vietnam
5.1. Features of the socialist-oriented market economy
5.2. The concept and structure of Institutions of the socialist-oriented market economy and the promotion of the Party's leadership role in institutional improvement
5.3. The relationship of economic benefits and the role of the State in regulating the relationship of economic benefits
Chapter 6. Industriality, modernization & international economy intergration of Vietnam
6.1. Features of the Modern Scientific and Technological Revolution
6.2. Contents of Vietnam's industrialization, adapting to Industry 4.0
6.3. International economic integration of Vietnam

Reading List:

Textbook:
1. Vietnam Ministry of Education and Training, Textbook of Marxist-Leninist Political Economy (for students not majoring in political theory), Truth National Political Publ., 2021.
2. Ngo Que Lan, Trinh Huy Hong, Nguyen Thi Phuong Dung & Phan Yen Trang, 99 exercises in the theory of surplus value, HUST Publ., 2022.
References:
1. Communist Party of Vietnam, Documents of Party Congress XI, XII.
2. Communist Party of Vietnam, Resolution 11-NQ/TW on “Improving the institution of a socialist-oriented market economy” dated June 3, 2017.
3. Communist Party of Vietnam, Report on some issues summarizing theory and practice over thirty years of renovation, Truth National Political Publ., 2016.
4. Robert B. Ekelund and Robert F. Herbert, History of economic theories, Waveland Press, Inc.; 6th edition, 2013.
5. David Begg, Stanley Fisher, Rudiger Dornbusch, Economics, Mcgraw-Hill Publ., 7th edition, 2002.
6. Jeremy Rifkin, The Third Industrial Revolution, St. Martin's Griffin Publ., 2013.
7. Klaus Schwab, The Fourth Industrial Revolution, World Economic Forum, 2016.
8. Manfred B.Steger, Globalization, Oxford University Press, 2003.
9. Tran Thi Lan Huong, Ngo Que Lan et al., Study Guide for Basic Principles of Marxism-Leninism 2, HUST Publ., 2015. (References to chapters 4, 5, 6).

  • Credits: 2 (2-0-0-4) ~ 2.84 ETCs
  • Prerequisite: None
  • Pre-courses: None 
  • Co-requisite Courses: Corequisite Courses: Marxist-Leninist philosophy (SSH1111), Marxist-Leninist political economy (SSH1121)

Objectives and Contents: The subject Scientific Socialism equips students with socio-political awareness and methodology about the inevitable historical process leading to the formation and development of the communist socio-economic form. Therefore, the classics of Marxism-Leninism were correct in defining scientific socialism that education is the theoretical weapon of society. modern working class and its party to carry out the process of human emancipation, emancipation of themselves. Once the working class and laborers do not have the correct and adequate awareness of socialism, it is impossible to have firm beliefs, ideals and revolutionary bravery in all situations. At every turn of history, there is not enough scientific basis and bravery to apply creatively and properly develop the theory of socialism and the path to socialism in Vietnam as philosophy. Marxism-Leninism and political economy, scientific socialism not only explains the world. , but basically it's about improving the world according to the laws of nature. However, in accordance with progress and civilization. Researching and studying socialism and science contributes to the socio-political orientation for the practical activities of the Socialist Party and State and the people in the socialist revolution, building socialism and protecting socialism. Socialist Fatherland.

Researching and studying scientific socialism helps students have grounds to receive scientific knowledge to stay awake, analyze properly, fight against negative perceptions, wrong consciousness, propagate against imperialism. nationalist, reactionary against the Communist Party of Vietnam, the State of the Socialist Republic of Vietnam. socialism, going against the trend and interests of the people, the nation and progressive humanity.

Scientific socialism makes an important contribution to the education of scientific belief, educating the people about socialist goals and ideals and the path to capitalist socialism. Scientific beliefs are formed on the basis of scientific awareness and practical activities. On the basis of scientific awareness, through education, activities and practices, beliefs are formed and developed. Scientific belief is the unification between perception, emotion, will and determination to become the spiritual driving force that motivates people to engage in collective activities in an active, self-conscious, creative and revolutionary way.

COURSE CONTENTS

Chapter 1: Introduction to Scientific Socialism
1.1. The Birth of Scientific Socialism
1.2. Basic stages of development of Scientific Socialism
1.3. Objects, methods and significance of the study of Scientific Socialism
Chapter 2: The historical mission of the working class
2.1. Basic views of Marxism - Leninism on the working class and the world historical mission of the working class
2.2. The working class and the implementation of the historical mission of the working class today
2.3. Historical mission of the Vietnamese working class
Chapter 3: Socialism and the transition to socialism
3.1. Socialism
3.2. Transitional period to socialism
3.3. Transition to Socialism in Vietnam
Chapter 4: Socialist democracy and the socialist state
4.1. Democracy and socialist democracy
4.2. Socialist State
4.3. Socialist democracy and the socialist rule of law state in Vietnam
Chapter 5: Social structure - classes and alliances between classes and classes in the transition to socialism
5.1. Social-class structure in the transition to socialism
5.2. Union of classes and classes in the transition to socialism
5.3. Social structure - class and alliance of classes and classes in the transition to socialism in Vietnam
Chapter 6: Nation and religious issues in the transition to socialism
6.1. The nation in the transition to socialism
6.2. Religion in the period of transition to socialism
6.3. Ethnic and religious relations in Vietnam
Chapter 7: Family problems in the transition to socialism
7.1. The concept, position and function of the family
7.2. Basis for building a family during the transition to socialism
7.3. Building a Vietnamese family during the transition to socialism

Reading List:

Textbooks:
Textbook of Scientific Socialism, directed by the Ministry of Education and Training, National Political Publishing House, Hanoi 2021
Textbook of Scientific Socialism, directed by the Central Council, compiles the national curriculum of Marxist-Leninist sciences and Ideology of Ho Chi Minh.

  • Credits: 2 (2-0-0-4) ~ 2.84 ETCs
  • Prerequisite: None
  • Pre-courses: None 
  • Co-requisite Courses: None 

Objectives and Contents: Viet Nam Communist Party History provides students with a comprehensive view about the birth of the Communist Party of Vietnam, the path set forth by the Communist Party of Vietnam during the leadership of the Vietnamese revolution from 1930 to present – from the people's democratic national revolution to the socialist revolution. Studying Viet Nam Communist Party History helps students improve their awareness about new era of the nation – Ho Chi Minh era, in order to understand, explain practical problems and apply the Party's point of view to life. In addition, the subject strengthens students' teamwork skills, presentations and serious attitude to study, work and life.

COURSE CONTENTS

Chapter 1. The Communist Party of Vietnam was born and lead the struggle for revolutionary power (1930-1945)
1.1. The Communist Party of Vietnam was born and the Party's first political platform
1.2. Leading the struggle for power (1930-1945)
Chapter 2. The Party led two resistance wars, completed national liberation and reunification (1945-1975).
2.1. Lead the construction and defense of the revolutionary government, the resistance war against the French colonialists (1945-1954)
2.2. The Party led the socialist revolution in the North and the resistance war against the American imperialist aggression, liberated the South, and reunified the country (1954-1975)
Chapter 3. The Party led the country in the transition to socialism and newly transformed companies (1975-2018)
3.1. Leading the country in building socialism and organizing protection (1975-1986)
3.3. Leading the innovation process, promoting industrialization, modernization and international integration (1986-2018)

Reading List:

Textbook:
Ministry of Education and Training (2021), Textbook of Viet Nam Communist Party History, Truth National Political Publishing House, Ha Noi.
References:
[1] Truong Huy Quynh, Dinh Xuan Lam, Le Mau Han (2001), An overview of Vietnamese history, complete volume, Vietnam Education Publishing House.
[2] Communist Party of Vietnam (2002), Complete Party Document, National Political Publishing House.

  • Credits: 2 (2-0-0-4) ~ 2.84 ETCs
  • Prerequisite: None
  • Pre-courses: None 
  • Co-requisite Courses: None 

Objectives and Contents: The module equips students with a system of knowledge about the subjects, methods and meanings of the subject Ho Chi Minh’s ideology. The course presents the process of the formation and development of Ho Chi Minh ideology, the basic contents of Ho Chi Minh's ideology, morality, culture and style. Helping students understand Ho Chi Minh's system of views on basic issues of the Vietnamese revolution, from the people's democratic revolution to the socialist revolution.

COURSE CONTENTS

Chapter 1. The Communist Party of Vietnam was born and lead the struggle for revolutionary power (1930-1945)
1.1. The Communist Party of Vietnam was born and the Party's first political platform
1.2. Leading the struggle for power (1930-1945)
Chapter 2. The Party led two resistance wars, completed national liberation and reunification (1945-1975).
2.1. Lead the construction and defense of the revolutionary government, the resistance war against the French colonialists (1945-1954)
2.2. The Party led the socialist revolution in the North and the resistance war against the American imperialist aggression, liberated the South, and reunified the country (1954-1975)
Chapter 3. The Party led the country in the transition to socialism and newly transformed companies (1975-2018)
3.1. Leading the country in building socialism and organizing protection (1975-1986)
3.2. Leading the innovation process, promoting industrialization, modernization and international integration (1986-2018)

Reading List:

Textbook:
Ministry of Education and Training (2021), Textbook of Viet Nam Communist Party History, Truth National Political Publishing House, Ha Noi.

  • Credits: 2(1-2-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: None 
  • Co-requisite Courses: None

Objectives and Contents: To provide students with overview of accounting, accounting system, financial accounting, accounting for tax purposes, managerial accounting, accounting for specific industries, accounting for non-profit entities, accounting software and to build social skills, attitudes and professional ethics.

The course includes (1) Overview of accounting, (2) Overview of financial accounting, (3) Overview of accounting for tax purposes, (4) Overview of managerial accounting, (5) Overview of accounting in specific industrise, (6) Overview of accounting for non-profit entities, (7) Overview of accounting software.

COURSE CONTENTS

Theoretical teaching  

Chapter 1: Some general issues about Accounting

1.1. The birth and development of accounting

1.2. The nature and function of accounting

1.3. Accountancy Responsibilities and Profession

Chapter 2: Overview of Financial Accounting

2.1. The concept and characteristics of financial accounting

2.2. The role of financial accountants

Chapter 3: Overview of Tax Accounting

3.1. Tax accounting concepts and features

3.2. The role of tax accountants

Chapter 4: Overview of Management Accounting

4.1. The concept and characteristics of management accounting

4.2. The role of management accountants

Chapter 5: Overview of Accounting in Specific Enterprises

5.1. Concepts and characteristics of specific businesses

5.2. Organization of accounting in particular enterprises

Chapter 6: Overview of career and administrative accounting

6.1. Concepts and characteristics of accounting in administrative and non-business units

6.2. The role of accountants in administrative and non-business units

Chapter 7: Overview of Machine Accounting

7.1. Concepts and characteristics of machine accounting

7.2 The role of machine accounting in the units

Chapter 8: Auditing Overview

8.1. The necessity of auditing – Auditing concept

8.2. Distinguish between accounting and auditing

ASSESSMENT

The final grade of the course is assessed throughout the learning process, including two main points: the process score (50%) including: 20% individual report or average of small tests in class and 30% Presentation, and the final exam score (50%).

Reading List:

Textbook:  

Principles of Accounting, University of Economics Ho Chi Minh City, 2019, Finance Publisher

Reference books:

Ministry of Finance (2016). Accounting system for small and medium enterprises. Finance Publisher.

Ministry of Finance (2014). Enterprise accounting system. Finance Publisher.

Ministry of Finance (2018). Accounting regime for micro enterprises. Finance Publisher.

Vietnamese accounting standards.

IFRS

John J. Wild, Ken W. Shaw (2019). Fundamental of Accounting Principles 25th Edition. McGraw Hill Education. 

  • Credits: 3(2-2-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: None 
  • Co-requisite Courses: None

Objectives and Contents: By the end of this course, students will have demonstrated the ability to research and analyze content for relevance, organize and plan the delivery of content in both written and orally presented formats. Organize information into easily accessible formats and write to a variety of audiences. Create reports for online delivery and submission. Work collaboratively in groups in both face-to-face and online modes.

Contents: Learning outcomes identify the critical performances, and the knowledge, skills and attitudes that successful students will have reliably demonstrated through the learning experiences and evaluation in the course. To achieve the critical performance, students will have demonstrated the ability to:

  • Define report scope and content
  • Set writing objectives and define goals for proper messaging and delivery of information to a variety of audiences.
  • Develop project roles, responsibilities and relationships
  • Research, analyze, design, develop and deliver an effective written or oral presentation
  • Write in clear and concise manner (business/technical writing technique)
  • Define, write and review report content
  • Develop and communicate project specifications
  • Communicate and analyze research findings
  • Build a business case that address project needs
  • Present project concepts and ideas to user groups and stakeholders.
COURSE CONTENTS

Part 1. Presentation

1.1 Introduction to presentation

- Reviewing different modes for effective presentation

- Understanding audience

1.2 Delivering presentation

- Calming your nerves

- Using your voice effectively

- Using your body effectively

1.3 Preparing presentation

- Organizing and developing presentation

- Applying multimodalities in presentation

- Defining what should do and don’t in presentation

Presentation Assessment in class

Part 2. Technical writing

2.1 Introduction to technical writing and technical reports

- Understanding reason for writing

- Understanding audience

- Understanding types of technical reports

2.2 Ethical considerations

- Understanding ethical obligations

- Acknowledging sources

- Avoiding plagiarism

- Searching information/ data/reading materials, etc

- Preparing citation and preference

2.3 Basic writing skills

- Understanding word order

- Structuring sentences

- Structuring paragraphs

- Writing description of a chart/ table/ and figure

2.4 Job application documents

- Resume

- Job-application letter

2.5 Writing a proposal

- Structure of a proposal

2.6 Writing information reports

- Formats of information reports

- Writing process: planning, drafting, and revising informational reports

2.7 Research paper

- Understanding purposes of a research paper

- Understanding structure of a research paper

- Introduction/Abstract and conclusion: Understanding introduction/ Abstracts and conclusion writing

2.8 Writing a literature review

- Summarizing research papers and preparing a literature review

2.9 Internship report

- Understanding purposes of internship report

- Understanding structure of an internship report

- Writing annotated bibliography

Group presentation

Course review

ASSESSMENT

Students’ performance will be assessed in the course process which account for 50 % and final exam accounts for 50 % (including both writing exam and proposal writing)

Reading List:

Textbooks:

Required readings:

[1]        Markel, M. (2018). Technical Communication (11th ed.). MacMillan. ISBN-10: 1-319-08808-2; ISBN-13: 978-1-319-08808-8 (E-book version is fine)

Supplementary readings:

[1]      Kolln, M. and Gray, L. (2012). Rhetorical Grammar: Grammatical Choices, Rhetorical Effects (7th ed.). New York: Longman.

  • Credits: 3(2-2-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: EM3500 (Principles of Accounting)
  • Co-requisite Courses: None

Objectives and Contents: To provide students with knowledge on accounting principles and methods to recors economic transactions.

The course includes: (1) Accounting for materials, tools, goods; (2) Accounting for  payroll and insurance; (3) Accounting for fixed assets; (4) Accounting for production cost; (5) Accounting for sales and profit.

COURSE CONTENTS

Chapter 1: Overview of Financial Accounting (4 contact hours and 6 self-study hours)

  1. According to IFFRS

1.1.      Environment of financial accounting

1.2.      Conceptual framework for financial accounting

  1. According to VAS

2.1.      Environment of financial accounting

2.2.      Legal framework for financial accounting

2.3.      Conceptual framework – VAS 01

Chapter 2: Accounting of inventories (8 contact hours and 12 self-study hours)

2.1. Accounting of inventories - Measurement

2.1.1. Accounting of inventories according to IFRS

2.1.2. Accounting of inventories according to Vietnamese accounting standards

2.2. Accounting of inventories – Other issues

2.2.1 Accounting of inventories – Other issues according to IFRS

2.2.2. Accounting of inventories – Other issues according to Vietnamese accounting standards

Chapter 3: Accounting of salary and salary deductions (4 contact hours and 6 self-study hours)

3.1 General issues of salary accounting and salary deductions

3.2 Salary accounting

3.3 Salary Deductions Accounting

Chapter 4: Accounting for fixed assets (12 contact hours and 18 self-study hours)

4.1. Fixed asset increase and decrease recording

4.1.1. Fixed asset increase and decrease recording according to IFRS

4.1.2. Fixed asset increase and decrease recording according to Vietnamese accounting standards

4.2. Use of fixed assets

4.2.1. Use of fixed assets according to IFRS

4.2.2 Use of fixed assets according to Vietnamese accounting standards

4.3. Lease

4.3.1. Lease according to IFRS

4.3.2 Lease according to Vietnamese accounting standards

Chapter 5: Accounting of production costs and product prices (8 contact hours and 12 self-study hours)

5.1 General issues about production costs and product prices

5.2 Accounting of production costs

5.3 Accounting of production prices

Chapter 6: Accounting of sales (4 contact hours and 6 self-study hours)

6.1 Sales measurement according to IFRS

6.2 Sales measurement according to Vietnamese accounting standards

6.3 Accounting for sales according to Vietnamese accounting standards

Chapter 7: Accounting of business results (4 contact hours and 6 self-study hours)

7.1. Accounting of business results

7.2 Accounting of result allocation

Chapter 8: Accounting of corporate income tax (4 contact hours and 6 self-study hours)

8.1. Accounting of corporate income tax according to IFRS

8.2. Accounting of corporate income tax according to Vietnamese accounting standards

8.2.1. Current CIT

8.2.2. Deferred CIT

Chapter 9: Financial statements (4 contact hours and 6 self-study hours)

9.1.      Balance sheet

9.2.      Income statement

9.3.      Cash flow statement

9.4.      Notes to financial statements

Group presentation (8 contact hours and 12 self-study hours)

Course review (4 contact hours and 6 self-study hours)

ASSESSMENT

Participation: 10%

Individual assignment: 20%

Group homework: 20%

Final test: 50%

Reading List:

Textbooks:

  1. Bộ môn Kế toán tài chính, Khoa Kế toán, Trường Đại học Kinh tế Hồ Chí Minh, 2019, Kế toán tài chính 1, 3, NXB Tài chính
  2. Viện Kế toán – Kiểm toán, Trường Đại học Kinh tế quốc dân, 2020, Kế toán tài chính 1, NXB Đại học Kinh tế quốc dân

Vietnamese references:

  1. Bộ Tài chính (2016). Chế độ kế toán doanh nghiệp nhỏ vừa. NXB Tài chính.
  2. Bộ Tài chính (2014). Chế độ kế toán doanh nghiệp. NXB Tài chính.
  3. Chuẩn mực kế toán Việt Nam.

English References:

1.         Libby and Phillips (2019). Fundamentals of Financial Accounting, 10th edition, McGraw Hill.

  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM3500 (Principles of Accounting), EM2713 (Financial Accounting 1)
  • Co-requisite Courses: None

Objectives and Contents: The course provides students with knowledge and skills on definitions, fundamental principles and requirements of preparing and making disclosure of financial statements in enterprises. After finishing this course, students can: Read, understand contents and meanings of all items in financial statements in enterprises; Preparing basic financial statements in enterprises; Understanding and preparing consolidated financial statements in enterprises based on VAS (VAS 25) including: consolidated statement of financial position, consolidated income statements and other consolidated financial statements. 

Main contents include: Overview of financial statements system in enterprises;  Preparing and making disclosure of financial statements in enterprises; Overview of consolidated financial statements in enterprises; Preparing and making disclosure of consolidated statement of financial position; Preparing and making disclosure of consolidated income statements; Preparing and making disclosure of other consolidated financial statements.

COURSE CONTENTS

Chapter 1: Financial Statements in enterprises

Overview of financial statements in enterprises

Definitions and meanings

Basic elements of financial statements in enterprises

1.2. Methods of preparation and presentation of financial statements in enterprises

1.2.1. Statement of Financial Position

1.2.2 Income Statement

1.2.3 Statement of Cash Flows,

1.2.4. Notes to Financial Statements

Chapter 2. Consolidated financial statements in groups

2.1. Overview of consolidated financial statements in groups

2.1.1.   Definitions of consolidated financial statements in groups

 2.1.2.  Characteristics of consolidated financial statements in groups

2.1.3.   Objectives of consolidated financial statements in groups

2.1.4.   Scopes of consolidated financial statements in groups

2.2. Vietnamese Accounting Standards (VAS) and International Financial Reporting Standards (IFRS/ IAS) on consolidated financial statements

2.2.1. Vietnamese Accounting Standards (VAS 25) and related documents

2.2.2. Financial Reporting Standards (IFRS 10) and related documents

Chapter 3. Consolidated Statement of Financial Position

3.1. Overview of Consolidated Statement of Financial Position

3.1.1. Definitions

3.1.2. Principles of consolidation

Preparation and presentation of Consolidated Statement of Financial Position

3.2.1 Elimination and part elimination

3.2.2 Determining non-controlling interests

3.2.3 Determining goodwill arising on consolidation

3.2.4 Intercompany trading

3.2.5 Dividends and pre-acquisition profits

3.2.6 Consolidation techniques and examples

Chapter 4. Consolidated Income Statement

4.1. Overview of Consolidated Income Statement

4.1.1. Definitions

4.1.2. Principles of consolidation

4.2. Preparation and presentation of Consolidated Income Statement

4.2.1 Intercompany trading

4.2.2 Intercompany dividends

4.2.3. Dividends and pre-acquisition profits

4.2.4. Consolidation techniques and examples

Chapter 5. Consolidated Cash Flow Statement

5.1. Overview of Consolidated Cash Flow Statement

5.1.1. Definitions

5.1.2. Principles of consolidation

5.2. Preparation and presentation of Consolidated Cash Flow Statement

5.2.1 Consolidated items and non-controlling interests

5.2.2 Consolidation techniques and examples

 
ASSESSMENT

Participation: 10%

Individual assignment: 20%

Group homework: 20%

Final test: 50%

 
Reading List:

Textbooks:

Financial Accounting 4, (2021). Faculty of Accounting- University of Economics Ho Chi Minh City, University of Economics Ho Chi Minh City Publishing House.

References:

  1. Circular 200/2014/TT-BTC on guidelines for accounting policies for enterprises dated 22th December 2014. Ministry of Finance.
  2. Circular 202/2014/TT-BTC on guidelines for preparing and presenting consolidated financial statements, dated 22th December 2014. Ministry of Finance.
  3. Financial Accounting and Reporting. (2017). Barry Elliot and Jamie Elliot, Edition 18edn, Pearson Publishing house.
  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM3500 (Principles of Accounting), EM2713 (Financial Accounting 1)
  • Co-requisite Courses: None

Objectives and Contents: The course provides students with knowledge and skills on definitions, fundamental principles and requirements of preparing and making disclosure of financial statements in enterprises. After finishing this course, students can: Read, understand contents and meanings of all items in financial statements in enterprises; Preparing basic financial statements in enterprises; Understanding and preparing consolidated financial statements in enterprises based on VAS (VAS 25) including: consolidated statement of financial position, consolidated income statements and other consolidated financial statements. 

Main contents include: Overview of financial statements system in enterprises;  Preparing and making disclosure of financial statements in enterprises; Overview of consolidated financial statements in enterprises; Preparing and making disclosure of consolidated statement of financial position; Preparing and making disclosure of consolidated income statements; Preparing and making disclosure of other consolidated financial statements.

COURSE CONTENTS

Chapter 1: Financial Statements in enterprises

Overview of financial statements in enterprises

Definitions and meanings

Basic elements of financial statements in enterprises

1.2. Methods of preparation and presentation of financial statements in enterprises

1.2.1. Statement of Financial Position

1.2.2 Income Statement

1.2.3 Statement of Cash Flows,

1.2.4. Notes to Financial Statements

Chapter 2. Consolidated financial statements in groups

2.1. Overview of consolidated financial statements in groups

2.1.1.   Definitions of consolidated financial statements in groups

 2.1.2.  Characteristics of consolidated financial statements in groups

2.1.3.   Objectives of consolidated financial statements in groups

2.1.4.   Scopes of consolidated financial statements in groups

2.2. Vietnamese Accounting Standards (VAS) and International Financial Reporting Standards (IFRS/ IAS) on consolidated financial statements

2.2.1. Vietnamese Accounting Standards (VAS 25) and related documents

2.2.2. Financial Reporting Standards (IFRS 10) and related documents

Chapter 3. Consolidated Statement of Financial Position

3.1. Overview of Consolidated Statement of Financial Position

3.1.1. Definitions

3.1.2. Principles of consolidation

Preparation and presentation of Consolidated Statement of Financial Position

3.2.1 Elimination and part elimination

3.2.2 Determining non-controlling interests

3.2.3 Determining goodwill arising on consolidation

3.2.4 Intercompany trading

3.2.5 Dividends and pre-acquisition profits

3.2.6 Consolidation techniques and examples

Chapter 4. Consolidated Income Statement

4.1. Overview of Consolidated Income Statement

4.1.1. Definitions

4.1.2. Principles of consolidation

4.2. Preparation and presentation of Consolidated Income Statement

4.2.1 Intercompany trading

4.2.2 Intercompany dividends

4.2.3. Dividends and pre-acquisition profits

4.2.4. Consolidation techniques and examples

Chapter 5. Consolidated Cash Flow Statement

5.1. Overview of Consolidated Cash Flow Statement

5.1.1. Definitions

5.1.2. Principles of consolidation

5.2. Preparation and presentation of Consolidated Cash Flow Statement

5.2.1 Consolidated items and non-controlling interests

5.2.2 Consolidation techniques and examples

 
ASSESSMENT

Participation: 10%

Individual assignment: 20%

Group homework: 20%

Final test: 50%

 
Reading List:

Textbooks:

Financial Accounting 4, (2021). Faculty of Accounting- University of Economics Ho Chi Minh City, University of Economics Ho Chi Minh City Publishing House.

References:

  1. Circular 200/2014/TT-BTC on guidelines for accounting policies for enterprises dated 22th December 2014. Ministry of Finance.
  2. Circular 202/2014/TT-BTC on guidelines for preparing and presenting consolidated financial statements, dated 22th December 2014. Ministry of Finance.
  3. Financial Accounting and Reporting. (2017). Barry Elliot and Jamie Elliot, Edition 18edn, Pearson Publishing house.
  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM1170 (Introduction to the Legal Environment)
  • Co-requisite Courses: None

Objectives and Contents: This course aims to equip students with insights into the general law and legal regulations that affect the economic activities of individuals and legal entities in a market economy from start-up, operate until terminated. After completing this subject, students will be able to: (1) have general understanding of state and law, specially business law; (2) distinguish types of enterprise, know the process of establishing an enterprise; (3) understand the rules of contract law, know how to draft common contracts in business; (4) firmly grasp regulations on competition law; (5) know how to resolve business disputes, the advantages and disadvantages of each mode of settlement in order to choose the most effective way to resolve disputes; and (6) understand how businesses can withdraw from the marketplace through bankruptcy or dissolution.

This module consists of (1) overview of business law, (2) corporate law, (3) law on business contracts, (4) law on competition, (5) law on business dispute settlement, (6) laws on bankruptcy and dissolution of enterprises.

COURSE CONTENTS

Chapter 1: Introduction to the Business Law

1.1 Concept, role and importance of Business Law

1.2 Position of Business Law in Vietnamese legal system

1.3 Source of Business Law

1.4 Business entities - Traders

1.5 Limited liability and infinite liability

1.6 Business classification in Vietnam

Chapter 2: Law on business organization

2.1 Business households and business individuals - Basic legal issues

2.2 Enterprises - The main form of business organization

2.3 Types of businesses under the laws of Vietnam

Chapter 3: Laws on business contracts

3.1 Concept and classification of contracts in business

3.2 Principles for business commitment, performing and terminating contracts

3.3 The conditions in to the effect of a business contract

3.4 Invalid business contract and method of handling

3.5 The structure of a business contract

3.6 The breach of contract in business and sanctions

3.7 Drafting business contracts skills

3.8 Some common contracts in business

Chapter 4: Competition law

4.1 The concept, characteristics and role of competition

4.2 Overview of competition law

4.3 Anti-unfair competition law

4.4 Law to control prohibited competition behaviors

Chapter 5: Solving business disputes

5.1 Concept and classification of business disputes

5.2 Dispute resolution and requirements for business dispute resolution

5.3 Methods for resolving business disputes

5.3.1 Dispute resolution by negotiation

5.3.2 Dispute resolution by mediation

5.3.3 Dispute resolution at Commercial Arbitration

5.3.4 Resolving disputes in Court

5.3.5 Some other methods of resolving business disputes

Chapter 6. Legislation on corporate and cooperative bankruptcy

6.1 Overview of corporate and cooperatives bankruptcy

6.2 Law on resolving enterprise and cooperative bankcruptcy

6.3 Legal consequences of bankruptcy settlement

Reading List:

Textbooks:

Vu Quang (2012), Luật Kinh doanh, National Political Publishing House

Pham Duy Nghia (2011), Luật Kinh tế, Public Security Publishing House

HLU (2009), Luật Thương Mại, Public Security Publishing House.

Pham Duy Nghia (2006), Luật Doanh NghiệpTình huống- Phân tích - Bình luận. Hanoi National University Publishing House

Le Minh Toan, Vu Quang (2004). Luật Kinh tế Việt Nam. National Political Publishing House.

Legal Documents:

Constitution of the Socialist Republic of Vietnam 2013

Enterprise Law 2014, Investment Law, Commercial Law, Civil Code 2013, Bankruptcy Law 2014, Cooperative Law 2012, Civil Procedure Code 2015, Competition Law 2004, Commercial Arbitration Law 2010…and other laws and regulations guiding documents (Decree, Circular, Decision, Directive...)

Monographs and Scientific Articles:

Pham Duy Nghia (2004). Economic Law Monograph - Postgraduate monograph, National University Hanoi  Publishing House

Nguyen Ngoc Bich - Nguyen Dinh Cung (2009). Company: capital, management & disputes under the Enterprise Law 2005, Hanoi Knowledge Publishing House.

Websites: http://www.viet-studies.info/

Other common pages on Economics - Economic Law on the Internet

  • Credits: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: MI2020 (Probabilities and Statistics)
  • Co-requisite Courses: None

Objectives and Contents: This course equips students with basic knowledge of data collection, descriptive analysis, inferential statistical analysis, forecast based on statistics in economics and business. After completing this subject, students will be able to: understand characteristics of two main fields of statistics; know how to present, describe statistical data by frequency tables, graphs, and quantities such as mean, median, and standard deviation; calculate the confidence intervals of the mean and the population proportion; know how to state the null hypothesis and the alternate hypothesis; perform parametric test on one, two and more than two populations; perform univariate and multivariate regression and correlation analysis; know how to forecast based on time series; understand the scope of the application and know how to perform some common non-parametric tests.

This module consists of (1) overview of statistics; (2) statistical data collection; (3) descriptive analysis by frequency table and graphs; (4) descriptive analysis by numerical measures; (5) random variables and common probability distributions; (6) distribution of sample parameters; (7) estimation and confidence intervals; (8) one-sample and two-sample tests of hypothesis; (9) analysis of variance (ANOVA); (10) linear regression and correlation analysis; (11) multiple regression; (12) non-parametric tests; (13) forecast on time series data and (14) index.

COURSE CONTENTS

Chapter 1: Introduction to Statistics

1.1 Definitions and history of statistics

1.2 Methods of Statistical Research

1.3 Roles of statistics in economics and business

1.4 Some commonly used concepts in statistics

1.5 Overview of the statistical research process

Chapter 2: Statistical data in economics and business

2.1 Definitions and classification of data

2.2 Basic statistical indicators in economics and business management

2.3 Collecting data methods

2.4 Sampling methods

2.5 Survey Methods

2.6 Errors in Statistical Surveys

Chapter 3: Statistical data visualization by tabular and graph displays

3.1 Visualizing Data For A Categorical Variables

3.2 Visualizing Data For A Quantitative Variables

3.3 Summarizing Data For Two Variables

3.4 Data visualization practice with Excel/SPSS

Chapter 4: Summarizing data by numerical measures

4.1 Measures of central tendency

4.2 Measures of dispersion

4.3 Measures of distribution shape and detecting outliers

4.4 Five-number summaries and box plots

4.5 Measures of association between two variables

4.6 Descriptive data analysis practice with Excel/SPSS

Chapter 5: Interval Estimation and Hypothesis testing of population parameters

5.1 Sampling distributions

5.2 Theory about interval estimation and hypothesis testing

5.3 Interval estimation and hypothesis testing for one population

5.4 Interval estimation and hypothesis testing for two population

5.5 Determining sample size

5.5 Hypothesis testing and decision making

Chapter 6: Analysis of variance

6.1. An introduction to experimental design and analysis of variance

6.2 One-way ANOVA

6.3 Two-way ANOVA

6.4 ANOVA practice with Excel/SPSS

Chapter 7: Nonparametric test

7.1 Introduction to nonparametric test

7.2 Wilcoxon signed-rank test

7.3 Wilcoxon test for difference between two independent samples

7.4 Wilcoxon test for difference between two matched samples

7.5 Kruskal Wallis test for multiple independent samples

7.6 Chi-square test for the goodness of fit

7.7 Chi-square test for the independence

7.8 Non-parametric test practice with SPSS

Chapter 8: Regression and Correlation

8.1 Introduction to correlation and regression

8.2 Simple linear regression

8.3 Linear correlation

8.4 Correlation between qualitative variables

8.5 Multiple linear regression

8.6 Regression with Qualitative Variables

8.7 Non-linear regression

8.8 Data Analysis with Regression in Excel/SPSS

Textbook:

English Language Book:

Anderson, David R., Dennis J. Sweeney, Thomas A. Williams, Jeffrey D. Camm, James J. Cochran (2017), Statistics for Business and Economics 13th, South-Western Cengage Learning, USA.

Softwares:

Microsoft Excel and tools support for statistical analysis (add-ins) Data Analysis and IBM SPSS.

Reference Books:

  1. Daniel J. Denis (2019), SPSS Data Analysis for Univariate, Bivariate, and Multivariate Statistics, John Wiley & Sons, Inc, USA.
  2. Douglas A. Lind, William G Marchal, Samuel A. Wathen (2012), Basic Statistics for Business and Economics 8th, McGraw-Hill Education, USA
  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  •  Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: This course equips students with basic knowledge of concepts, methods, and techniques that support the design, improvement, administration, configuration, enactment, and analysis of business processes, in order to minimize cost and maximize value creation through continuously assessing the efficiency and effectiveness of these processes. After completing this course, students will be able to: (1) model simple business processes in terms of people, and activity sequences involved, the data and materials flowing through those sequences; (2) assess the documented business processes using their key performance indicator such as efficiency, intended service quality, process flexibility and costs associated with occurred failures; (3) diagnose problems and formulate improvements as well as estimate the effects of these improvements in terms of the above process metrics; and (4) explain the concept of business process management and its relationships with other modern management solutions such as Total Quality Management, Lean and Six Sigma, Enterprise Resource Planning, and Business Process Reengineering.

This subject presents the following topics (1) Introduction to Business Process Management; (2) Business processes modeling; (3) Business process analysis; and (4) Business process improvement.

COURSE CONTENTS

Chapter 1: Introduction to Business Process Management

a. Definition of Business Process

b. Typology of Business Process

c. Concepts and roles of Business Process Management

d. Principles of Business Process Management

e. Business Process Management System

f.  Information Technology in Business Process Management

Chapter 2: Business Process Design, Modelling, and Simulation

a. Concepts and roles of Business Process Design

b. Business Process Models

c. Steps to design Business Process

d. UML language in Business Process Design

e. Definition and classification of Business Process Modeling

f.  Steps to Business Process Modeling

g. Application of @Risk and SimQuick in Business Process Modeling

Chapter 3: Business Process Analysis

a. Definitions and content of Business Process Analysis

b. Criteria for measuring Business Process Performance

c. Business Process Analysis Models (Balance Scorecard, Cost of Quality, DEA)

d. Practice Business Process Analysis with Excel Add-ins

Chapter 4: Business Process Improvement

a. Definitions and Importance of Business Process Improvement

b. Tools for Business Process Improvement (7 QC tools, Lean, 6 Sigma)

c. Steps for Business Process Improvement Programme

d. Change Management during Business Process Improvement

Reading List:

English Language Book:

Laguna, Manuel, & Marklund, Johan. (2013). Business process modeling, simulation and design. CRC Press.

Reference Books

Vietnamese Language Materials:

  1. Brocke, Jan vom, and Michael Rosemann (2015). Handbook on Business Process Management 1: Introduction, Methods, and Information Systems. Springer Publishing Company, Incorporated.
  2. Brocke, Jan vom, and Michael Rosemann (2015). Handbook on Business Process Management 2: Strategic Alignment, Governance, People and Culture. Springer Publishing Company, Incorporated
  3. Boutros, T., & Purdie, T. (2014). The process improvement handbook: a blueprint for managing change and increasing organizational performance. McGraw-Hill Education
  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: This course equips students with basic knowledge of business ethics, philosophies of business ethics and corporate social responsibility; methods and tools for analyzing ethical behavior in business; aspects of business ethics in the operation of a business and the relationship between business ethics and corporate culture.

This course includes: (1) Business ethics and ethical issues in business; (2) Philosophies of business ethics and corporate social responsibility; (3) Methods and tools for analyzing ethical behavior in business; (4) Aspects of business ethics in the operation of a business and (5) Relationship between business ethics and corporate culture.

COURSE CONTENT

Chapter 1: Business Ethics and related issues
1.1. Definition of ethics
1.2. Business ethics
1.3. Business ethics problems occurring
Chapter 2: Philosophy of business ethics and Corporate social responsibilities
2.1. Fundamental business ethics philosophies
2.2 CSR
2.3 Distinguish the business ethics and CSR
Chapter 3: Methods and tools to analyze the ethic behaviors in business
3.1. Decision making on ethics issues in doing business
3.2. Factors influencing on business ethics
3.3 Behavior analysis: Algorithm, ethics and problem-solution analysis
Chapter 4: Aspects of business ethics in a company
4.1. HRM
4.2 Marketing
4.3 Finance
4.4. Sales
Chapter 5: Relationship between business ethics and corporate culture
5.1. Types of corporate culture
5.2. Building up corporate culture
5.3. Improving the organization system
5.4. Building the ethics-based management method
5.5 Setting up the system to implement the business ethics and corporate culture

Reading list

Textbook

  1. Laura P. Hartman, Joe Desjardins, translated by Võ Thị Phương Oanh, Dương Ngọc Dũng (2011). Business Ethics. HCMC Tong hop publish house.
  2. Nguyễn Mạnh Quân (2015). Business ethics and corporate culture. National Economic University Publish House

Reference:
Vietnamese books:

Nguyễn Ngọc Thắng (2015). Corporate Social Responsibility. Hanoi Vietnam National University Publish house

English books:

Archie B. Carroll and Ann K. Buchholtz (2012). Business and Society: Ethics, Sustainability, and Stakeholder Management. 8th edition, New York: Cengage Learning

  • Credits: 3(2-2-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: This course aims to provide students with basic and modern knowledge of operation management – managing all activities related to the process of creating products and services in the business. After completing this subject, students will be able to: apply equipped methods and quantitative models to solve the various problems of business management through the accompanying exercises and assignments. This module provides students with the important theoretical background in production system, main issues of operation management, and methods, quantitative and qualitative analytical tools to solve those problems

COURSE CONTENTS

Chapter 1. Overview Of Production And Production Management
1.1. Understand the production
1.2. Production classification
1.3. Contents and goals of production management
1.4. The relationship between production management and other management functions in the enterprise
1.5. Structure of production system
1.6. Productivity
1.7. Chapter practice exercises
Chapter 2. Capacity Management
2.1. Definition of capacity
2.2. Capacity classification
2.3. Calculating capacity
2.4. The criteria for evaluating the use of capacity
2.5. Chapter practice exercises
Chapter 3. Production Cycle
3.1. Definition of production cycle
3.2. Structure of the production cycle
3.3. Calculating production cycles for simple manufacturing processes
3.4. Calculating production cycles for complex manufacturing processes
3.5. Solutions to reduce production cycle
3.6. Chapter practice exercises
Chapter 4. Production Planning
4.1. The concept and importance of planning in production management
4.2. General process of production planning
4.3. Aggregate plan (medium-term production plan)
4.4. Short-term production planning
4.5. Chapter practice exercises
Chapter 5. Organization Of Line Manufacturing

5.1. Concept of production line
5.2. Classification of production lines
5.3. Organization of production line continuous
5.4. Organization of production line discontinuous
5.5. Solutions to ensure efficient operation of the production line
5.6. Chapter practice exercises
Chapter 6. Short-Term Production Planning
6.1. Overview of short-term production planning
6.2. Manufacturing Operations Planning Systems
6.3. Method for Job-shop scheduling
6.4. Chapter practice exercises
Chapter 7. Planning For Service System
7.1. The concept and characteristics of the service
7.2. Service classification
7.3. Short-term production planning for service system
7.4. Queuing theory
7.5. Chapter practice exercises
Chapter 8. Planning for A Project-Based Production
8.1. Project concept
8.2. Methods of planning for project-based production
8.3. Reduce project cycle time (PERT/COST)
8.4. Adjust plans when resources are limited
8.5. Chapter practice exercises

ASSESSMENT

  • After-school exercises should be completed by students independently after each class
  • Class participation: 5%
  • Assignments: 20%
  • Mid-term: 25%
  • Final exam: 50%

Reading list: 

Textbook:  

  1. Nguyen Thanh Hieu, Truong Duc Luc & Nguyen Dinh Trung. (2018). Operational management Curriculum. Publishing House of the National Economics University.
  2. Nguyen Van Nghien. (2009). Production and operation management. Vietnam Education publishing house.

References

  1. William J. Stevenson. 2021. Operation Management. McGraw-Hill Companies. ISBN13: 9781260238891. 14th Edition.
  2. Jay Heizer, Barry Render, Chuck Munson. 2017. Operations Management: sustainability and supply chain management. Published by Pearson. ISBN: 13:0-13-413042-2. 12th Edition.
  • Credits: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: This course aims to equip students with knowledge and skills relating to concepts, principles and the major parts of accounting. After completing this subject, students will be able to: independently make and check the reasonableness and validity of different types of  significant accounting vouchers; record the basic economic transactions in the relevant accounting books; keep track of the accounting and calculation cycle of accounting to determine the ordinary business performance of the enterprise; read and understand the main content presented on the financial statements of the enterprise. The main content of the course are: Overview of accounting; Determining the book value of accounting objects; Accounting account and double entry book; Accounting of major business processes; Accounting vouchers and books; The accounting report of the enterprise; Organization of accountancy.

 
COURSE CONTENTS

Chapter 1: Overview of accounting (8 contact hours and 12 self-study hours)

1.1.      Basic accounting concepts

1.2.      Accounting objects

1.3.      Introduction to financial statements

1.4.      GAAP

1.5.      Accounting environment

Chapter 2: Accounting vouchers (4 contact hours and 6 self-study hours)

2.1 Definition

2.2 Categorization

2.3 Voucher content

2.4 Regulation related to vouchers

2.5 Voucher process

Chapter 3: Account (4 contact hours and 5 self-study hours)

3.1       Definition and account structure

3.2       Rules to record accounts

3.4       Double entry

3.4       Recording business transactions into accounts

3.5       Vietnamese chart of accounts

Chapter 4: Accounting books (4 contact hours and 6 self-study hours)

4.1 Definition, roles and categories of accounting books

4.2 Recording accounting books

4.3 Types of accounting books

4.4 Accounting books in accounting software

Chapter 5: Accounting supply process (8 contact hours and 12 self-study hours)

5.1 Some concepts

5.2 User account

5.3 Method of accounting

Chapter 6: Accounting of production process (8 contact hours and 12 self-study hours)

6.1 Definition and classification of production costs

6.2.      Calculation and determination of production factors

6.3 Calculating the cost of the finished product

6.4 Production process accounting

Chapter 7: Accounting of consumption process (8 contact hours and 12 self-study hours)

7.1 Some concepts

7.2 User account

7.3 Method of accounting

Chapter 8: Financial statements (4 contact hours and 6 self-study hours)

8.1 Some general problems with the financial reporting system

8.2 Balance sheet

8.3 Report of business results

8.4 Cash flow statement

8.5 Notes to the financial statements

Chapter 9: Organization of accounting work (4 contact hours and 6 self-study hours)

9.1 Accounting apparatus

9.2 Organization model of the accounting apparatus

9.3 Build the voucher system

9.4 Organize the application of accounting account system

9.5 Organize the application of accounting forms

9.6 Identify other accounting policies

9.7 Preparation of specific reports

Exercise revision, group presentation, course review (12 contact hours and 16 self-study hours)

 
ASSESSMENT

Group homework: 15%

Big assignment: 15%

Final exam: 70%

Reading List:

Textbooks:

Principles of Accounting, University of Economics Ho Chi Minh City, 2019, Finance Publisher

Vietnamese references:

  1. Quốc hội nước CHXHCN Việt Nam (2015). Luật kế toán.
  2. Bộ Tài chính (2014). Thông tư 200/2014/TT-BTC
  3. Bộ Tài chinh (2000-2005). Chuẩn mực kế toán Việt nam.

English references:

John J. Wild, Ken W. Shaw (2019). Fundamental of Accounting Principles 25th Edition. Mc Graw Hill Education.

  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM1100 (Microeconomics)
  • Co-requisite Courses: None

Objectives and Contents: Equip students with basic concepts and knowledge on money, interest rate, supply and demand of money, monetary policies of central banks, operation of financial systems, financial market, financial intermediaries, public finance, foreign exchange market, international balance of payment, and international financial system. Upon completion of this course, students understand operation of financial system, financial market, international monetary and financial market, operation of central banks; apply, analyze and assess financial market, monetary market, interest rate, public finance, foreign exchange market, and international balance of payment.

The course includes the following topics: Overview of finance and money, financial market, public finance, central bank, and international financial and monetary policies.

 
COURSE CONTENTS

Chapter 1: General overview of finance and money 

1.1. Money and functions of money 

1.2. Types of money and measuring the amount of money 

1.3. Establishment and development of money 

1.4. Establishment and development of finance 

1.5. The nature and function of finance 

1.6. Financial system 

Chapter 2: Some basic problems on interest rate 

2.1. Interest rate concept and classification 

2.2. Types of interest rates and debt instruments 

2.3. The value of money and conversion of money over time 

2.4. Measure and compare interest rate and rate of return 

2.4.1. Interest rate measurement and the principle of interest rate comparison 

2.4.2. The concept of the rate of return 

2.4.3. Conversion of the return rate in simple cases 

2.4. Measure and compare interest rate and rate of return 

2.4.4. Calculation the rate of return from cash flow 

2.4.5. Conversion the rate of return over time 

2.4.6. Application of interest rate comparison

2.4.7. Loan repayment and repayment table 

2.5. Structure of interest rate

Chapter 3: Financial market and financial intermediaries 

3.1. Financial market concept 

3.2. Structure of the financial market 

3.3. Economic analysis of financial structure 

3.4. Financial market tools 

Chapter 4: Financial intermediaries 

4.1. Overview of financial intermediaries 

4.2. Types of financial intermediaries 

4.3. Commercial bank 

4.4. Financial intermediaries and technology-based financial products (Fintech) 

Chapter 5: Public finance 

5.1 Overview of public finance 

5.2. State budget 

5.2.1. Overview of state budget 

5.2.2. State budget revenue 

5.2. State budget 

5.2.3. State budget expenditure 

5.2.4. Revenue - expenditure balance and state budget deficit 

5.3. Financial policy 

Chapter 6: Corporate and personal finance

6.1. Corporate finance 

6.1.1. Overview of finance and corporate financial management 

6.1.2. Capital and capital raising of the enterprise 

6.1.3. Investment decision of the enterprise 

6.2 Personal Finance 

Chapter 7: Central bank and monetary policy 

7.1. Overview of the central bank 

7.2 Money Supply Process 

7.3. Objectives and tools of monetary policy 

7.4. Theories of demand for money 

7.5. Perspectives on monetary policy 

Chapter 8: International Finance

8.1. Overview of international finance 

8.2. Forex market and exchange rates 

8.3. International balance of payments

 
ASSESSMENT

The final mark includes 3 components: 

  • Exercises - 20% 
  • Mid-term exam - 20%
  • Final exam - 60% 
Reading List:

Textbook:   

Cao Thị Ý Nhi, Đặng Anh Tuấn (2016). Giáo trình lý thuyết tài chính tiền tệ. Nhà xuất bản Đại học KTQD

Reference  Books:

  1. Frederic S.Mishkin (2001). Tiền tệ, ngân hàng và thị trường tài chính. Nhà xuất bản Khoa học và kỹ thuật Hà Nội
  2. Nguyễn Văn Ngọc (2012). Tiền tệ ngân hàng và thị trường tài chính. Nhà xuất bản Đại học KTQD
  3. Nguyễn Văn Tiến (2010). Giáo trình Kinh tế tiền tệ ngân hàng. Nhà xuất bản Thống kê
  4. Frederic S.Mishkin (2010). Economics of Money, Banking, and Financial Market. The Columbia University
  5. Jeff Madura (2010). Financial Markets and Institutions. 9th South-Western Cengage Learning 
  • Credits: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: None 
  • Co-requisite Courses: None

Objectives and Contents: This course aims to equip students with initial knowledge of corporate finance in order to create firm background for further study of the content of corporate finance management. After completing this subject, students will gain basic knowledge of corporate finance and  initial skills to make financial decisions in the enterprise including: Financial relationships of enterprises; Assets and capital of the enterprise; Cost management, cost accounting, profit determination; Mobilizing capital for production, business activities and long-term investment projects; Profit distribution and reinvestment; Financial planning of enterprises. This course consists of: Overview of corporate finance; Expenses, revenues and profits of enterprises; Assets and funding sources of enterprises; The cash flow in the business; Time value of money, rate of return and risk; Evaluation and selection of long-term investment projects of enterprises; The cost of capital and the capital structure of the enterprise; Analysis of corporate finance and financial planning

  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: The course aims to equip students with reading and comprehension skills and apply English terminology and accounting majors. The course includes the following main contents: (1) Introduction to accounting; (2) Financial statements and ratios; (3) Tax accounting; (4) Auditing; (5) Management accounting; (6) Investment.

COURSE CONTENTS

Theoretical teaching  

Chapter 1. Introduction to accounting 

Definitions in accounting

Accounting principles and the accounting equation

Accounting standards and IFRS

Professional certificates in accounting

Chapter 2. Recording transactions

2.1. The recording process

2.2 The ledger and posting

2.3. Trial Balance

Chapter 3. Adjusting the accounts

3.1. Accrual-Basis Accounting and Adjusting Entries

3.2. Adjusting Entries for Deferrals

3.3. Adjusting Entries for Accruals

3.4. Adjusted Trial Balance and Financial Statements

Chapter 4. Completing the accounting cycle

4.1. Closing entries and post-closing trial balance

4.2. The Accounting Cycle

4.3. Correcting errors and correcting entries

Chapter 5. Accounting for merchandising operations and inventories

5.1. Merchandising Operations and Inventory Systems

5.2. Perpetual System  and periodic system

5.3. Recording Sales Under a Perpetual System 

5.4. The Accounting Cycle for a Merchandising Company

5.5. Classifying and Determining Inventory

5.6. Inventory Methods and Financial Effects

Chapter 6. Accounting for receivables

6.1. Recognition of Accounts Receivable

6.2. Valuation and Disposition of Accounts Receivable

6.3. Notes Receivable

Chapter 7. Accounting for non-current assets and depreciation

7.1. Tangible non-current assets

7.2. Depreciation methods

7.3. Intangible non-current assets

Chapter 8. Basic financial statements

8.1. Statement of financial position

8.2. Income statement

8.3. Statement of cash flow

8.4. Statement of changes in equity and Notes to financial statement

Chapter 9. Introduction to management accounting

9.1. Definition of management accounting

9.2. Comparison between management accounting and financial accounting

9.3. Cost accounting concepts

9.4. Ethics in management accounting

Chapter 10. Introduction to auditing

10.1 Definitions and roles of auditing

10.2 Types of audits

10.3. Auditors

10.4. Auditing reports

ASSESSMENT

Students’ performance will be assessed in the course process which account for 50 % (10% participation, 20% mid-term test, 20% group work) and final exam (written examination) accounts for 50 %.

Reading List:

Textbooks

[1] Weygand J.J., Kimmel P.D., Kieso D. (2019) Financial accounting IFRS, 4th edition, John Wiley & Sons, Inc.

References

[1] Textbook- Accounting CFAB- ICAEW

[2] Warren C. S., Reeve. J. M. and Duchac J. E., 22nd Edition, Accounting, Thomson, South-Western.

  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM3500 (Principles of Accounting), EM3519 (Corporate Finance)
  • Co-requisite Courses: None

Objectives and Contents: To help learners understand and be able to read financial reports; identify and evaluate types of investing, mobilizing and dividing income at the enterprise. Learners are also equipped with the ability to identify the financial situation (efficiency and financial risk) of the business. Contents of the course are: Overview of financial analysis, Understanding of financial statements, Analysis of asset use, Analysis of capital mobilization activities, Analysis of income distribution activities, Analysis of the situation finance.

COURSE CONTENTS

Chapter 1. Introduction to Financial Analysis (6 contact hours and 15 self-study hours)

  • Concepts
    • Corporate finance: concepts and Financial decisions
    • Financial analysis
  • Introduction of Financial analysis
    • Objectives
    • Analyzing principles
    • Analyzing methods
    • Data
    • Analyzing contents
    • Analyzing process

Chapter 2. Understanding financial statements (12 contact hours and 45 self-study hours)

  • Financial statements
    • Income statement
    • Cash flow statement
    • Balance sheet
    • Notes of Financial statements
  • Financial statements’ interrelationship
  • Financial statements of specialized firms

Chapter 3. Asset investment and operation analysis (9 contact hours and 30 self-study hours)

  • Asset operation
  • Analyzing process
  • Analyzing contents
    • General analyzing of asset investment and operation
    • Asset operation ratios
    • Applying Dupont method for asset operation analysis

Midterm assessment (3 contact hours and 10 self-study hours)

Chapter 4. Fund mobilization analysis (6 contact hours and 20 self-study hours)

  • Fund Mobilization concept
  • Analyzing process
  • Analyzing contents
    • General analyzing of fund mobilization and cost of capital
    • Fund mobilization ratios
    • Applying Dupont method for fund mobilization analysis

Chapter 5. Profit distribution analysis (3 contact hours and 10 self-study hours)

  • Concepts of Profit distribution
  • Analyzing process
  • Analyzing contents
    • General analyzing of profit distribution and dividend payment
    • Dividend payment ratios

Chapter 6. Overall analysis of financial performance (6 contact hours and 20 self-study hours)

  • Applying Dupont method for financial performance analysis
  • Impacts of financial decisions on ROE
  • Reasoning of financial performance status
  • Proposing solutions’ directions
 
ASSESSMENT

Discuss in class: 10%

Group homework: 30%

Final exam: 60%

 
Reading List:

Textbook:

R. SubramanyamJohn Wild, Financial Statement Analysis (2013). Eleventh Edition, Mc Graw Hill Publishing house.

Reference Books:

Vietnamese references:

  1. V Nguyễn Năng Phúc (2008). Phân tích báo cáo tài chính, Trường ĐH Kinh tế Quốc dân Hà Nội, NXB ĐH KTQD
  2. Ngô Thế Chi, Nguyễn Trọng Cơ (2009). Phân tích tài chính doanh nghiệp, Học viện Tài chính, NXB Tài chính
  • Credits: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: EM3417 (Operations Management 
  • Co-requisite Courses: None

Objectives and Contents: This course aims to equip students with basic concepts relating to business analysis in order to managing and  supervising the implementation of strategic objectives of enterprises. After completing this subject, students will be able to: discern definitions and relation between economic indicators; understand and apply analysis methods; accurately analyze  production and business situation of the enterprise in relation to the relevant factors; propose measures to improve business performance .

This module consists of (1) overview of business analysis; (2) business analysis methods; (3) analysis of production capacity and business results; (4) cost analysis; (5) analysis of sales; (6) profit analysis; (7) analysis of business effectiveness; and (8) business analysis with the KPI.

COURSE CONTENTS

Theoretical teaching

Chapter 1: Overview of business analytics 

  1. Definitions and roles of business analytics 
  2. Business analytics methods 
  3. Business analytics resources 
  4. Business analytics contents 
  5. Modern evaluation tools for managers 

Chapter 2: BSC, KPI and management based on targets 

2.1 Concept of management based on targets 

2.2 Value chain of business 

2.3 BSC – Balanced scorecard 

2.4 KPIs – Criteria matrix 

2.5 Modern perspectives of using BSC and KPIs 

Chapter 3: Customers and business partners 

3.1 Customers and business partners 

3.2 Concerns of customers and business partners 

3.3 Criteria to evaluate the customers and business partners’ satisfactions 

3.4 Models and methods to measure the satisfactions of customers and business partners (Rater, SERVQUAL, SERVPERF) 

Chapter 4: Inner process 

4.1 Overview 

4.2 Value chain 

4.3 Manufacturing system 

Chapter 5: Business finance analyzing 

5.1 Costs and production costs analyzing 

5.2 Break-even point and manufacturing-stop point analyzing 

5.3 Revenue, benefits, and financial critertia analyzing 

5.4 Financial information and decision-making process in business 

Chapter 6: Renovation, renew and development ability 

6.1. Overview 

6.2. Human resource 

6.3 Infrastructure, technology, informatic system 

ASSESSMENT

Students’ performance will be assessed in the course process which accounts for 50 %  (lecture participation (5%), homework (15%), group assignment  (30%)) and final exam (written examination) accounts for 50 %. 

Reading List:

Textbook 

English Language Books:

  1. Umit S. Bititci (2016), Managing Business Performance: The Science and the Art, John Wiley & Sons, ISBN:9781119025672 
  2. Paul Roetzer (2014), The Marketing Performance Blueprint: Strategies and Technologies to Build and Measure Business Success, John Wiley & Sons, ISBN: 978-1-118-88358-7 

Reference books

Vietnamese reference books:

  1. Nguyen Van Cong (2015), Business Analytic, NEU Publishing House 
  2. Bui Van Truong (2007), Business Analytic, Labour and Society Publishing House 

English reference books:

  1. Steven M. Bragg (2002), Business Ratios and Formulas 3rd Edi., A Comprehensive Guide 
  2. Business Analytics for Managers: Taking Business Intelligence beyond Reporting
  • Credits: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: IT1130 (Introduction to Computer Science)
  • Co-requisite Courses: None

Objectives and Contents: This course aims to equip students with basic concepts relating to building and administrating the management information system, methods to analyze factors and develop decision support system for enterprises. After completing this subject, students will be able to:  design and manage organizations with the help of information technology; identify and access the latest information technology; manage changes in the organization due to changes in information technology; identify and master market opportunities driven by information technology to develop existing organizations and create new ones.

This module consists of: (1) overview of the information system; (2) components of the information system: hardware, software, communication systems, and database; (3) building and developing information systems; (4) decision support system; (5) integrated information system; (6) e-commerce; and (7) management of information system applications in changing business environments.

COURSE CONTENTS

Chapter 1. Overview of the management information system
1.1. Data, Information, and Information Systems
1.2. Components of Management Information System
1.3. Types of Management Information Systems
1.4. Roles of Management Information System
1.5. Global Business and Information Systems
Chapter 2. Components of the information system: hardware, software, communication systems
2.1. Hardware Platforms
2.2. Software Platforms
2.3. Communication Systems
2.4. Emerging Technologies
Chapter 3. Components of the information system: database
3.1. Database Management Systems
3.2. Database Models
3.3. Data Warehouse
3.4. Tools and Technologies for Accessing Information from Database
3.5. Information Policies, Data Administration, and Data Quality Assurance
Chapter 4. Building and developing information systems
4.1. Management Information System Development Cycles
4.2. Methodologies for Modeling and Designing Systems
4.3. New Approaches for Developing Information Systems
4.4. Managing Information System Project
Chapter 5. Decision support system
5.1. Decision Support Systems
5.2. Expert Systems
5.3. Group Decision Support Systems
5.4. Geographic Information Systems
5.5. Business Intelligence and Knowledge Management
Chapter 6. Integrated information system
6.1. Enterprise Applications
6.2. Interorganizational Systems
6.3. ERP, SCM, and CRM
6.4. E-commerce
Chapter 7. Securing information system
7.1. Business Values of Security and Control
7.2. Risks to Information Systems
7.3. Controls
7.4. Security Measures
7.5. Securities and Disaster Recovery
Chapter 8. Management of information system applications in changing business environments
8.1. Managing Knowledge
8.2. Enhancing Decision Making
8.3. Managing Global Systems
8.4. Creating and Maintaining Strategic Information Systems

ASSESSMENT

  • Class participation: 5%
  • Assignments: 20%
  • Mid-term: 25%
  • Final exam: 50%

Reading list:

Textbook:
Laudon, K.C. & J.P. Laudon (2020). Management Information Systems: Managing the Digital Firm, 16th edition, Prentice Hall: New Jersey, USA.
Reference books:
[1] Phạm Thị Thanh Hồng (2012). Giáo trình Hệ thống thông tin quản lý, NXB Bách khoa Hà Nội
[2] Trần Thị Song Minh (2012). Giáo trình Hệ thống thông tin quản lý, NXB Đại học Kinh tế quốc dân
[3] Haag, Stephen and Cummings, Maeven (2012). Management Information Systems for the Information Age, 9th Edition, McGraw-Hill Education;
[4] R. Kelly Rainer, Brad Prince, and Hugh J. Watson (2015). Management Information Systems, 3rd Edition, Willey
[5] Luther M Maddy III (2017). Excel 2016: Database and Statistical Features, CreateSpace Independent Publishing Platform
[6] Joseph Valacich and Christoph Schneider (2018). Information System Today, Managing in the Digital World, 8th Edition, Pearson

  • Credits: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: EM1010 (Introduction to Management)
  • Co-requisite Courses: None

Objectives and Contents: This course aims to equip students with basic knowledge of managing one of the most important resource of a company, that is human resource. Students will grasp the way to recruit, utilize employees and reward their contributions. After completing this subject, students will be able to: apply provided methods, models to solve different problems of human resource management in enterprises

This module provides students with the important theoretical background in human resource management systems in the enterprise, the major issues of human resource management and methods, quantitative and qualitative analytical tools to solve those problems.  The main content of this subject includes the basic concepts of human resource management; planning and recruiting; training and developing; remuneration policy; working environment and labor relations.

Content

Chapter 1: Introduction to Human Resource Management
1.1 Concept, role and meaning of Human Resource Management
1.2 The formation and development process of human resource management
1.3 Main activities of Human Resource Management
1.4 The role of the functional division to Human Resource
1.5 Operation environment of Human Resource Management
Chapter 2: Human resource planning and arrangement
2.1. Job design and analysis
2.2. HR planning
2.3. HR recruitment and selection of the organization
Chapter 3: Training and Development
3.1. Career orientation and development for new person
3.2. Human resources training and development
Chapter 4: Work performance evaluation
4.1. The concept, purpose and importance of the work performance evaluation
4.2. Implementation content and process
4.3. Work performance evaluation methods
4.4. Evaluation activities development and implementation
Chapter 5: Remuneration system
5.1. Basis for building remuneration system
5.2. Setting up and Managing wages and salaries
5.3. Forms of payment
5.4. Financial incentives
5.5. The benefits for employee
Chapter 6: Labor relations
6.1. Concept, content of labor relations
6.2. Labor disputes and labor dispute resolution
6.3. Labor contract and collective labor agreement
6.4. Grievances of employees
6.5. Labor discipline
Chapter 7: Current issues and trends of Human Resource Management

ASSESSMENT

  • Class participation: 5%
  • Assignments: 10%
  • Mid-term: 25%
  • Final exam: 60%

Reading list:

Textbook:

  1. Tran Thi Kim Dung (2018). Human Resource Management. Finance Publishing House

References:

Vietnamese references:

  1. Nguyen Van Diem – Nguyen Ngoc Quan (2012). Human Resource Management Curriculum. Publishing House of the National Economics University
  2. Phạm Thị Kim Ngọc (2020). KPIs Công cụ hữu hiệu trong đánh giá thực hiện công việc tại các trường Đại học Kỹ thuật và Công nghệ, Bach Khoa Publishing House

English references:

  1. Dessler, Gary (2020). Fundamentals of human resource management. Pearson Higher, 15th Edition
  2. Greer, C.R., 2021. Strategic human resource management. Pearson Custom Publishing.
  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM1100 (Principles of Macroeconomics), EM1110 (Principles of Microeconomics)
  • Co-requisite Courses: None

Objectives and Contents: To provide students knowledge on basic tax principles, taxation system and tax management; current regulations on tax to calculate and manage tax in corporates, especially tax for special goods, value added tax, corproate income tax, personal income tax and other types of tax and fees.  

The course includes: (1) Basic principles of taxation; (2) Tax system and management; (3) Import – Export tax; (4) Tax on special goods; (5) Value added tax; (6) Corporate income tax; (7) Personal income tax; (8) Other types of tax and fees.

 
COURSE CONTENTS

Chapter 1: Tax basics

1.1 Concepts, characteristics, roles

1.2 Tax classification

1.3 Elements constituting a tax

Chapter 2: Tax system and tax administration

2.1 Tax system concept

2.2 Vietnam's current tax system

2.3 Tax administration

Chapter 3: Import and Export Tax

3.1 Concept, characteristics and role of import and export tax

3.2 Taxable and non-taxable objects

3.3 Taxpayers

3.4 Tax bases

3.5 Cases of tax exemption and reduction

3.6 Declaration and payment of import and export tax

Chapter 4: Special Consumption Tax

4.1 Concept, characteristics and role of SCT

4.2 Taxable and non-taxable objects

4.3 Taxpayers

4.4 Tax bases

4.5 Cases of tax exemption and reduction

4.6 Declaration, payment and finalization of SCT

Chapter 5: Value Added Tax

5.1 Concept, characteristics and role of VAT

5.2 Taxable and non-VAT subject to VAT

5.3 Taxpayers

5.4 Tax bases

5.5 VAT refund

5.6 Using invoices and vouchers

5.7 Declaration and payment of VAT

Chapter 6: Corporate income tax

6.1 Concept, characteristics, role of CIT

6.2 Tax period, taxable income, tax-free income

6.3 Tax bases

6.4 Declaration, payment and finalization of corporate income tax

Chapter 7: Personal income tax

7.1 Concept, characteristics and role of PIT

7.2 Tax period, taxable income, tax-free income

7.3 Taxpayers

7.4 Tax bases

7.5 Declaration, payment and finalization of personal income tax

Chapter 8: Small taxes, fees, charges

8.1 Minor taxes

8.2 Fees

8.3 Fees

 
ASSESSMENT

Attendance: 10% (Students should attend class and do homework)

Individual Exercise: 20%

Group homework: 10%

Final exam: 60%

 
Reading List:

Textbooks:

  1. Nguyen Thi Lien, Nguyen Van Hieu (2014). Thuế. Financial institutions

References:

Vietnamese References:

  1. Phan Huu Nghi; Nguyen Thi But (2020). Thuế. National Economics University
  2. Le Xuan Truong (2016). Tax Administration Course. Financial institutions

English Reference:

Smirley Dennis Esscofier, Karen A.Fortin (2017).Taxation for Decision Makers, Wiley

 
  • Credits: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: EM3500 (Principles of Accounting)
  • Co-requisite Courses: None

Objectives and Contents: After completing this subject, students are required to understand the role of managerial accounting, skills to build managerial accounting reports, specially skills at analyzing and using reports to support decision making process. The knowledge of this module will be good background for students to work as a managerian accountant in enterprises or perform managerial accounting as supplement to financial accoungting. In addition, this course support students who pursue CMA certificate to work as a managerial accountant at an international firm.

The module includes: overview of managerial accounting in corporate management; classification of costs and cost accounting; analysis of relation between cost, output and profit; analysis of divisions' reports; budgeting; Controlling cost through cost norms and cost analysis; Use managerial accounting information to make short-term decisions; Use managerial accounting information to make long-term decisions.

COURSE CONTENTS

Theoretical teaching  

Chapter 1. Introduction of management accounting

1.1. Definitions, roles, and functions of management accounting

1.1.1. Definitions

1.1.2. Roles

1.1.3. Functions

1.2. Objects and methods of management accounting

1.2.1. Objects

1.2.2. Methods

1.2.3. Management accounting and financial accounting

1.3. Organization of management accounting

1.3.1. Content

1.3.2. Model of organization

Chapter 2: Basic Cost Management Concepts

2.1. Definitions of costs

2.2. Cost Classifications based on functions

2.2.1. Production costs

2.2.2. Non-production costs

2.3. Cost Classifications based on economic content

2.4. Cost Classifications for Predicting Cost Behavior

2.4.1. Variable cost

2.4.2. Fixed cost

2.4.3. Mixed cost

2.5. Cost Classifications based on business results

2.6 Other cost classifications

2.6.1 Direct and indirect

2.6.2 Controllable and non-controllable costs

2.6.3 Sunk cost

2.6.4 Opportunity cost

Chapter 3: Product Costing systems

3.1. Job-Order Costing System

3.1.1. Definitions

3.1.2. Method

3.2. Process-Costing System

3.2.1. Definitions

3.2.2. Method

Chapter 4. Cost-Volume-Profit Analysis

4.1 Definition

4.1.1 Contribution margin

4.1.2 Contribution margin ratio

4.2 Cost structure and operating leverage

4.2.1 Cost structure

4.2.2 Operating leverage

4.3 The Break-Even Point

4.3.1 Definitions

4.3.2 Analysis of Break-Even Point

4.4 Cost-Volume-Profit Analysis for making decisions

4.4.1 Variable costs and revenues

4.4.2 Fixed costs and revenues

4.4.3 Variables costs, Fixed costs and revenues

4.4.4 Fixed costs, selling prices and revenues

4.4.5 CVP Analysis with Multiple Products

Chapter 5: Master Budgets

5.1 Definitions and procedures of budgeting

5.1.1. Definitions

5.1.2. Procedures

5.2 Standard costs

5.2.1 Definitions

5.2.2 Content

5.3. Master budgets

5.3.1 Sales budget

5.3.2 Production budget

5.3.3 Direct material cost budget

5.3.4 Direct labor cost budget

5.3.5 Manufacturing overhead budget

5.3.6 Finished products, Cost of goods sold budget

5.3.7. Selling and administrative costs budget

5.3.8 Financial statements budgets

Chapter 6: Standard costing and Variance analysis

6.1 Standard costing and standard costs

6.1.1. Definitions

6.1.2. Content

6.2 Cost variances analysis

6.2.1. Direct material costs variance analysis

6.2.2. Direct labor costs variance analysis

6.2.3. Manufacturing overhead costs variance analysis

6.2.4. Other costs variance analysis

Chapter 7: Responsibility accounting and segment reporting

7.1. Definitions and functions

7.1.1. Definitions

7.1.2. Functions

7.2. Responsibility centers

7.2.1. Classification

7.2.2. Evaluating responsibility centers

7.3. Segment reporting

7.3.1. Definitions

7.3.2. Analysis of segment reporting

Chapter 8: Pricing calculations

8.1. Objectives and roles of pricing products and services

8.2. Factors effecting pricing calculations

8.3. Methods of Pricing calculations

8.4. Pricing calculations for new products and services

Chapter 9. Decision Making: Relevant Costs and Benefits

9.1. Decision Making process

9.2. Relevant Information

9.3. Applying Relevant Information for Decision Making

9.3.1. Accept or Reject a Special Offer

9.3.2. Add or Drop a Service, Product, or Department

9.3.3. Outsource a Product or Service

9.3.4. Joint Products: Sell or Process Further

ASSESSMENT

Students’ performance will be assessed in the course process which account for 50 % (10% participation, 20% mid-term test, 20% group work) and final exam (written examination) accounts for 50 %.

Reading List:

Textbook

[1] Management accounting 1 & 2. (2021). Department of Accounting, University of Economics Ho Chi Minh City, University of Economics Ho Chi Minh City Publishing House.

References

[1] Management Information textbook- ICAEW-CFAB

[2] Hilton, R.W. and Platt, D.E., (2017) Managerial Accounting: Creating Value in a Global Business Environment,11th edn (Global Edition), McGraw-Hill, New York.

  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM3500 (Principles of Accounting)
  • Co-requisite Courses: None

Objectives and Contents: To provide students knowledge on basic accounting in governmental and non-profit entities; to help students implement accounting principles and methods to record economic transactions in governmental and non-profit entities, especially accounting for cash, materials, goods; fixed assets; payment; funds and reserves; receipts and expenditures; and to design financial statements for governmental and non profit entities.

The course includes: (1) Accounting principles in governmental and non profit entities; (2) Accounting for cash, materials and goods; (3) Accounting for fixed assets; (4) Accounting for payment; (5) Accounting for funds and reserves; (6) Accounting for receipts and expenditures; (7) Financial statements.

COURSE CONTENTS

Theoretical teaching  

Chapter 1: Some general issues on public accounting

1.1 Operating characteristics of the public organizations, tasks and accounting content in the public organizations.

1.2 Regulations on vouchers, accounting accounts in public organizations.

1.3 Form of accounting and rules of using accounting records in public organizations.

Chapter 2: Accounting of Capital in Cash, Materials and Goods

2.1 Accounting of capital in cash

2.2 Accounting for materials

2.3 Accounting of products and goods

Chapter 3: Accounting of fixed assets

3.1 Accounting of tangible assets

3.2 Accounting of intangible fixed assets

3.3 Accounting for depreciation of fixed assets

Chapter 4: Accounting of payments

4.1 Accounting of receivables and advances

4.2 Accounting of payables

4.3 Accounting of payments to park members and salary deductions

Chapter 5: Accounting of funding sources, capital sources, funds.

5.1 Accounting of funding sources

5.2 Accounting of capital sources

5.3 Accounting of funds

Chapter 6: Accounting of revenues, expenses

6.1 Accounting of revenues

6.2 Accounting of expenses

Chapter 7: Financial statements

7.1 Some general issues on financial statements

7.2 Methods of preparing financial statements

ASSESSMENT

The final grade of the course is assessed throughout the learning process, including two main points: the process score 30% (10% Group homework, 20% Mid-term exam) and the final exam score (70%).

Reading List:

Textbook:  

Ministry of Finance (2017). Administrative and career accounting mode. Labor Publishing.

Reference books:

Craig D. Shoulders, Gregory S. Allison, Terry K. Patton, G. R Robert J. Freeman (2009). Governmental and NonProfit Accounting: Theory and Practice.

Kerry K. Patton, Sucsan R. Patton, Tammy R. Waymire (2020) Accounting for Governmental & Nonprofit Organizations, ISBN-13 ‏ : ‎ 978-1618534217, Publisher: Cambridge Business.

  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM3500 (Principles of Accounting), EM3519 (Corporate Finance)
  • Co-requisite Courses: None

Objectives and Contents: To help learners understand and be able to read financial reports; identify and evaluate types of investing, mobilizing and dividing income at the enterprise. Learners are also equipped with the ability to identify the financial situation (efficiency and financial risk) of the business. Contents of the course are: Overview of financial analysis, Understanding of financial statements, Analysis of asset use, Analysis of capital mobilization activities, Analysis of income distribution activities, Analysis of the situation finance.

 
COURSE CONTENTS

Chapter 1. Introduction to Financial Analysis (6 contact hours and 15 self-study hours)

  • Concepts
    • Corporate finance: concepts and Financial decisions
    • Financial analysis
  • Introduction of Financial analysis
    • Objectives
    • Analyzing principles
    • Analyzing methods
    • Data
    • Analyzing contents
    • Analyzing process

Chapter 2. Understanding financial statements (12 contact hours and 45 self-study hours)

  • Financial statements
    • Income statement
    • Cash flow statement
    • Balance sheet
    • Notes of Financial statements
  • Financial statements’ interrelationship
  • Financial statements of specialized firms

Chapter 3. Asset investment and operation analysis (9 contact hours and 30 self-study hours)

  • Asset operation
  • Analyzing process
  • Analyzing contents
    • General analyzing of asset investment and operation
    • Asset operation ratios
    • Applying Dupont method for asset operation analysis

Midterm assessment (3 contact hours and 10 self-study hours)

Chapter 4. Fund mobilization analysis (6 contact hours and 20 self-study hours)

  • Fund Mobilization concept
  • Analyzing process
  • Analyzing contents
    • General analyzing of fund mobilization and cost of capital
    • Fund mobilization ratios
    • Applying Dupont method for fund mobilization analysis

Chapter 5. Profit distribution analysis (3 contact hours and 10 self-study hours)

  • Concepts of Profit distribution
  • Analyzing process
  • Analyzing contents
    • General analyzing of profit distribution and dividend payment
    • Dividend payment ratios

Chapter 6. Overall analysis of financial performance (6 contact hours and 20 self-study hours)

  • Applying Dupont method for financial performance analysis
  • Impacts of financial decisions on ROE
  • Reasoning of financial performance status

 Proposing solutions’ directions

 
ASSESSMENT

Discuss in class: 10%

Group homework: 30%

Final exam: 60%

 
Reading List:

Textbook:

R. SubramanyamJohn Wild, Financial Statement Analysis (2013). Eleventh Edition, Mc Graw Hill Publishing house.

Reference Books:

Vietnamese references:

V Nguyễn Năng Phúc (2008). Phân tích báo cáo tài chính, Trường ĐH Kinh tế Quốc dân Hà Nội, NXB ĐH KTQD

Ngô Thế Chi, Nguyễn Trọng Cơ (2009). Phân tích tài chính doanh nghiệp, Học viện Tài chính, NXB Tài chính

  • Credits: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: EM3500 (Principles of Accounting), EM2713 (Financial Accounting 1)
  • Co-requisite Courses: None

Objectives and Contents: The module helps learners understand the basics of auditing and audit reports; at the same time understands and applies basic techniques for auditing.

Overview of auditing, Audit reports, Professional ethics and liability of auditors, Auditing objectives, Audit planning and analytical procedures, Audit evidences, Audit sample selection, Fraud and confusion, Criticality and risk in audit, Internal audit system assessment, Illustration of a basic audit cycle: Audit of sales cycles and receivables.

 
COURSE CONTENTS

Chapter 1: Auditing Overview (8  contact hours and 12 self-study hours) 

1.1. The necessity of auditing – Auditing concept 

1.2. The relationship between accounting and auditing 

1.3. Types of audit 

1.4. System of auditing standards 

Chapter 2: Audit report (4 contact hours and 6 self-study hours) 

2.1. Content and meaning of the audit report 

2.2. Types of opinions on the audit report 

2.3. The influence of materiality on decisions in the audit report 

Chapter 3: Professional Ethics and Legal Responsibilities of Auditors (4 contact hours and 6 self-study hours) 

3.1. Professional Ethics of Auditors 

3.2. Legal Responsibilities of the Auditor 

Chapter 4: Audit Objectives (4 contact hours and 6 self-study hours) 

4.1. General audit objective 

4.2. A cyclical approach to auditing 

4.3. Relationship between management goals and specific audit objectives 

Chapter 5: Audit planning and analytical procedures (8 contact hours and 12 self-study hours) 

5.1. Meaning of audit planning 

5.2. Audit planning steps 

5.3. Preliminary analytical procedures 

5.4. Auditing methods 

Chapter 6: Audit evidence (8 contact hours and 12 self-study hours) 

6.1. The concept and classification of audit evidence 

6.2. Requirement of audit evidence 

6.3. Techniques for gathering audit evidence 

6.4. Judging audit evidence and audit records 

Chapter 7: Choosing an audit sample (4 contact hours and 6 self-study hours) 

7.1. The concept of audit sampling 

7.2. Methods of selecting audit samples 

7.3. Select the attribute template and select the template by currency 

Chapter 8: Fraud and confusion, substantial and audit risk (4 contact hours and 6 self-study hours) 

8.1. The concept of fraud and confusion 

8.2. substantial and risk in the audit 

8.3. The relationship between substantial and audit risk

Chapter 9: Assessing internal control system (8 contact hours and 12 self-study hours) 

9.1. The nature of the system of internal control 

9.2. Basic elements (components) of the internal control system 

9.3. Understand the system of internal control and assess control risk 

Chapter 10: Examble an audit of a basic cycle: Auditing the sales and collection cycle (8 contact hours and 12 self-study hours) 

10.1. Characteristics of the sales and collection cycle 

10.2. Specific goals of the sales and collection cycle 

10.3. Assess sales and collection cycle audit risk 

10.4. Perform a controlled test of the sales and collection cycles 

10.5. Do basic testing of the sales and collection cycles 

10.6. End of sales cycle audit and collection 

 
ASSESSMENT

Participation: 10%

Individual Assignment: 20%

Group Assignment: 20%

Final exam: 50% 

 
Reading List:

Textbooks: 

Dao Thanh Binh, Nguyen Thuc Huong Giang, Thai Minh Hanh (2014). Basic Auditing Textbook. Publisher Bach Khoa. 

References:

In Vietnamese: 

  • System of Vietnamese auditing standards, VACPA, Financial Publishing House 
  • Sample audit program (3rd issue), VACPA, 2019 
  • Website: http://kiemtoan.com.vn; http://webketoan.vn 

In English:

  • Alvin A Arens; Randal J Elder; Mark S Beasley; Chris E Hogan, Auditing and assurance services an integrated approach, Boston Pearson (2017)
  • Alvin A. Arens and Randal J. Elder (2019). Auditing and Assurance Services (19th Edition) 

Ebook Assurance (2021), ICAEW – CFAB 

  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM3500 (Principles of Accounting), EM2713 (Financial Accounting 1)
  • Co-requisite Courses: None

Objectives and Contents: The course provides knowledge of the basic concepts and functions of accounting softwares: Distinguishing the difference between manual accounting and computerized accounting; limitations when using accounting software; Understand and implement system initialization on accounting software; set up database on accounting software; Understand and use accounting software to perform accounting work at
manufacturing enterprises such as accounting for purchases; accounting for inventory, accounting for manufacturing cost, accounting for sales, accounting for cash; accounting for fixed assets, general accounting, financial statements and tax reports.
The course consists of the following main Contents: (1) overview of accounting software; (2) accounting for purchases; (3) accounting for inventory; (4) accounting for manufacturing costs; (5) accounting for sales; (6) accounting for cash; (7) accounting for fixed assets; (8) general accounting, financial statements and tax reports.

COURSE CONTENTS

Theoretical teaching  

Chapter 1: Overview of computerized accounting

1.1 Definitions

1.2 The differences between manual accounting and computerized accounting

1.3 Understanding definition and functions of an accounting software

1.4 Setting up an accounting system in an accounting software

1.5 Setting up a database in an accounting software

Chapter 2: Accounting of merchandising using accounting software

2.1 Principles

2.2 Functions

2.3 Original accounting documents

2.4 Using accounting software for merchandising

2.5 Extracting data outputs and reports

Chapter 3: Accounting of inventory using accounting software

3.1 Principles

3.2 Functions

3.3 Original accounting documents

3.4 Using accounting software for merchandising

3.5 Extracting data outputs and reports

Chapter 4: Accounting of manufacturing costs and finished products using accounting software

4.1 Principles

4.2 Functions

4.3 Original accounting documents

4.4 Using accounting software for merchandising

4.5 Extracting data outputs and reports

Chapter 5: Accounting of revenues using accounting software

5.1 Principles

5.2 Functions

5.3 Original accounting documents

5.4 Using accounting software for merchandising

5.5 Extracting data outputs and reports

Chapter 6: Accounting of cash using accounting software

6.1 Principles

6.2 Functions

6.3 Original accounting documents

6.4 Using accounting software for merchandising

6.5 Extracting data outputs and reports

Chapter 7: Accounting of fixed assets using accounting software

7.1 Principles

7.2 Functions

7.3 Original accounting documents

7.4 Using accounting software for merchandising

7.5 Extracting data outputs and reports

Chapter 8: Accounting books, financial statements, and tax statements using accounting software

8.1 Principles

8.2 Functions

8.3 Original accounting documents

8.4 Using accounting software for merchandising

8.5 Extracting data outputs and reports

ASSESSMENT

Students’ performance will be assessed in the course process which account for 50 % (10% participation, 20% mid-term test, 20% group work) and final exam (written examination) accounts for 50%.

Reading List:

Textbooks

1C Accounting Software Guidelines. (Current year). 1C Việt Nam.

References

[1] Financial Accounting 1,2,3, (2021)  Faculty of Accounting- University of Economics Hồ Chí Minh City, Publishing House of Economics Hồ Chí Minh City.

[2] Financial Accounting and Reporting. (2017). Barry Elliot and Jamie Elliot, Edition 18edn, Pearson Publishing house

  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM2713 (Financial Accounting 1)
  • Co-requisite Courses: None

Objectives and Contents: The course aims to equip students with necessary knowledge and skills in accounting principles and methods to calculate and record financial and economic operations. After finishinging this course, students are able to:

  • Understand the basic content of production-business, finance ... related to accounting
    objects
  • Record economic operations in the accounting books related to research accounting
    objects.
  • Create and perceive financial statements of the companies.

The course includes: Accounting for cash and financial investments; Loan accounting and payment operations; Accounting for equity and other operations; and Prepare Financial Statements. 

COURSE CONTENTS

Theoretical teaching

Chapter 1: Some general issues on public accounting

Chapter 1: Accounting of capital in cash

1.1 General issues about capital accounting in cash

1.2 Accounting of cash in hand

1.3 Accounting of bank deposits

1.4 Accounting of transfers

Chapter 2: Accounting of receivables and payables

2.1 General issues of accounting receivable and payable

2.2 Receivable customers accounting

2.3 Internal receivable accounting

2.4 Other receivables accounting

2.5 Payable sellers accounting

2.6 Internal payable accounting

2.7 Other payable accounting

Chapter 3: Accounting for financial activities and other activities

3.1 General issues of financial activities and other activities

3.2 Accounting for investments in subsidiaries

3.3 Accounting of joint venture capital contribution

3.4 Accounting to invest in affiliate companies

3.5 Securities investment accounting

3.6 Accounting of financial activities

3.7 Other operational accounting

Chapter 4: Accounting of equity

4.1 General issues of equity

4.2 Accounting of business capital

4.3 Accounting of differences in revaluation of assets

4.4 Accounting of undistributed profits

4.5 Accounting of capital construction investment capital

4.6 Accounting of treasury stocks

4.7 Accounting of funds of enterprises

Chapter 5: Financial statements

5.1 General issues of financial statements

5.2 Financial statements

ASSESSMENT

The final grade of the course is assessed throughout the learning process, including two main points: the process score 30% (including 10% Group homework, 20% Mid-term exam) and the final exam score 70%.

Reading List:

Textbook:

  1. Financial Accounting Department, Faculty of Accounting, University of Economics Ho Chi Minh City. Ho Chi Minh City, Financial Accounting 2, Economic Publishing of Ho Chi Minh City.
  2. Institute of Accounting and Auditing, National Economics University, 2020, Financial Accounting 1, National Economics University Publishing

Reference books:

.Ministry of Finance (2016). Accounting system for small and medium enterprises. Finance Publishing.

Ministry of Finance (2014). Enterprise accounting system. Finance Publishing.

Ministry of Finance (2018). Accounting regime for micro enterprises. Finance Publishing.

Vietnamese accounting standards.

IFRS

The Institute of Chartered Accountants in England and Wales (2020), Accounting, ISBN: 978-1-5097-2730-8 Previous ISBN: 978-1-5097-1992-1

  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM4536 (Fundamentals of Auditing)
  • Co-requisite Courses: None

Objectives and Content: The module aims to provide students with knowledge about the elements of the internal control system and implement the internal control steps of the main business cycles of the enterprise.

The module includes: (1) Introduction to internal control system; (2) Control environment; (3) Assess control risks; (4) Control activities; (5) Information and communication system; (6) Supervision activities; (7) Internal control of the purchasing and payment cycle; (8) Internal control of inventory cycle; (9) Internal control of production cycle; (10) Internal control of sales and collection cycles.

 
COURSE CONTENTS

Chapter 1: Introduction to the internal control system
1.1 Definition of internal control system
1.2 Elements constituting the internal control system
Chapter 2: Control environment
2.1. Committed to integrity and ethical values
2.2. The Board of Directors is independent of management and has a strategy for internal control activities
2.3. Organizational structure, reporting methods and division of powers and responsibilities to achieve business goals
2.4. HR policies
2.5. Enterprises can control the internal control responsibilities of individuals within the enterprise
Chapter 3: Assess control risk
3.1. Identify factors that influence risk
3.2. Assess the likelihood of risks occurring
3.3. Determine the actions needed to manage risks
Chapter 4: Control activities
4.1. Control activities to reduce risks and achieve goals
4.2. Control activities apply technology
4.3. Control policies and procedures
Chapter 5: Information and communication systems
5.1. The information is appropriate
5.2. Internal information exchange
5.3. Exchange information externally
Chapter 6: Monitoring activities
6.1. Select, develop and evaluate regularly
6.2. Evaluate and discuss shortcomings
Chapter 7: Internal control of the purchasing and payment cycle
7.1 Characteristics of the purchasing and payment cycle
7.2. Internal control of purchasing and payment cycle
Chapter 8: Internal control of the inventory cycle
8.1 Characteristics of the inventory cycle
8.2. Internal control of inventory cycle
Chapter 9: Internal control of the production cycle
9.1 Characteristics of the production cycle
9.2. Internal control of production cycle
Chapter 10: Internal control of sales and collection cycles
10.1 Characteristics of the sales - collection cycle
10.2. Internal control of sales and collection cycles

 
Reading List:

Textbooks

1. Nguyễn Hữu Ánh (2021), Internal Control Textbook, National Economics Publishing House.

2. Department of Auditing, Faculty of Accounting and Auditing, University of Economics, City. Ho Chi Minh (2021), Internal Control Textbook, Ho Chi Minh City Economic Publishing House            

References

English References:

  1.  Robert R. Moeller (2013). Executive's Guide to COSO Internal Controls: Understanding and Implementing the New Framework. Wiley.
    2.    Keith T. McAslan (2011). Internal controls 
  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM3500 (Principles of
    Accounting), EM2713 (Financial Accounting 1), EM4542 (Taxation)
  • Co-requisite Courses: None

Objectives and Contents: The module aims to understand the principles, how to declare and account current taxes in Vietnam. Understanding the regulations on tax administration, the principle of tax declaration. Understanding how to declare some basic taxes. Perceiving how to account transactions related to some basic taxes. Applying knowledge to practice declaration and accounting of some basic taxes. Practicing monthly / quarterly / yearly reports and supplementary declarations of some basic taxes. Practicing the accounting of operations related to the determination of tax obligations, collection arrears, exemption and reduction of some basic taxes.

The module includes: (1) Overview of tax and tax accounting; (2) VAT accounting; (3) Special consumption tax accounting; (4) Import and export taxes accounting; (5) Corporate income tax accounting; (6) Personal income tax accounting.

COURSE CONTENTS

Theoretical teaching

Chapter 1: Overview of tax and tax accounting

1.1 Overview of taxes and tax administration

1.2 Principles of tax declaration

1.3 Overview of tax accounting

Chapter 2: VAT Accounting

2.1 Overview of VAT

2.2 VAT declaration

2.3 Documents, accounts and accounting methods of VAT

Chapter 3: Special Consumption tax Accounting

3.1 Overview of Special consumption tax

3.2 Declaration of Special consumption tax

3.3 Documents, accounts and accounting methods of Special consumption tax

Chapter 4: Import and Export taxes Accounting

4.1 Overview of Import and Export taxes

4.2 Declaration of Import and Export taxes

4.3 Documents, accounts and accounting methods of import and export taxes

Chapter 5: Corporate Income Tax Accounting

5.1 Overview of Corporate income tax

5.2 Declaration of Corporate income tax

5.3 Documents, accounts and accounting methods of Corporate income tax

Chapter 6: Personal Income Tax Accounting

6.1 Overview of personal income tax

6.2 Declaration of Personal income tax

6.3 Documents, accounts and accounting methods of Personal income tax

Chapter 7: Accounting for other taxes, fees and other payables

7.1 Taxes, fees and other payables

7.2 Declaration of Taxes, fees and other payables

7.3 Invoices, accounts and book keeping of Taxes, fees and other payables

ASSESSMENT

Student performance evaluation is implemented during the course and at the end of the course. This evaluation consists of 2 main parts: midterm evaluation 30% (including 10%Classwork / Attendance, 10% Discussion groups,10% Mid-term test) and final exam 70%.

Reading List:

Textbook

Pham Duc Cuong, Tran Manh Dung (2019), Tax and tax accounting in enterprises, Finance Publisher

References:

Vietnamese documents:

  1. Nguyen Phu Giang (2016), Tax accounting, Finance Publisher
  2. Tran Manh Dung (2017), Tax and tax accounting in small and medium enterprises, Financial Publishing House.
  3. Ha Thi Thuy Van, Tran Manh Dung, Vu Thi Kim Anh (2018), Tax accounting in enterprises, Finance Publisher
  • Credits: 3(2-2-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: EM3500 (Principles of
    Accounting), EM2713 (Financial Accounting 1)
  • Co-requisite Courses: None

Objectives and Contents: The course aims to equip students with the knowledge and application of theories to organize accounting work in a business. The course includes: (1) Overview of organizing accounting work in the enterprise; (2) Organize document rotation; (3) Organize an accounting account system; (4) Organize the accounting account system; (5) Organize to provides accounting information; (6) Organize the accounting apparatus.

COURSE CONTENTS

Theoretical teaching  

Chapter 1: Introduction to the accounting systems in enterprises

1.1 The role of accounting systems in enterprises

1.2 Duties and principles of organizing accounting systems in enterprises

1.3 Organizing accounting systems in the context of application accounting software

Chapter 2: Organizing system of original accounting documents

2.1. Building a system of lists and forms as prescribed by law and management requirements

2.2 Principles of organizing original accounting documents circulation

2.3 Organizing the circulation of major original accounting documents

Chapter 3: Organizing the system of accounts

3.1. Principles of organizing an account system

3.2. Building account system in the application of accounting software

Chapter 4: Organizing the system of accounting books

4.1 Principles of organizing a book system

4.2 Organizing a book system by manual recording

4.3 Organizing a book system on accounting software

Chapter 5: Organizing the system of accounting reports

5.1 Users and accounting information requirements

5.2 Applying the provisions of the law on preparing financial accounting reports

5.3 Applying the provisions of the law on preparing management accounting reports

Chapter 6: Organizing accounting personnel structure

6.1 The organizational model of accounting personnel structure

6.2 Organization of accounting personnel structure in the application of accounting software

6.3 Organizing human resources for the accounting personnel structure

ASSESSMENT

Students’ performance will be assessed in the course process which account for 30 % (including 10% Classwork / Attendance, 10% Discussion groups, 10% Mid-term test) and final exam (written examination) accounts for 70%.

Reading List:

Textbooks

Nguyễn Minh Đức (2017). Lectures of organizing the accounting system. School of Economics and Management, Hanoi University of Science and Technology.

References

PGS.TS Phạm Đức Cường (2020), Organizing the accounting system in businesses Financial Publishing House.

    • Credits: 2(2-1-0-4) ~ 3.25 ETCs
    • Prerequisite: None
    • Pre-courses: EM3500 (Principles of Accounting), EM3519 (Corporate Finance)
    • Co-requisite Courses: None

Objectives and Contents: The module helps learners understand the basics of auditing and audit reports; at the same time understands and applies basic techniques for auditing. Overview of auditing, Audit reports, Professional ethics and liability of auditors, Auditing objectives, Audit planning and analytical procedures, Audit evidences, Audit sample selection, Fraud and confusion, Criticality and risk in audit, Internal audit system assessment, Illustration of a basic audit cycle: Audit of sales cycles and receivables.

 
COURSE CONTENTS

Theoretical teaching (45 contact hours and 150 self-study hours)

CHAPTER 1: INTRODUCTION OF RISKS AND BUSINESS RISKS (6 contact hours and 20 self-study hours)

  1. Introduction of risk
  2. Business risks: concepts and classifications
  3. Enterprise business risks

CHAPTER 2: ENTERPRISE RISK MANAGEMENT (6 contact hours and 20 self-study hours)

2.1 Introduction of risk management

2.2 Corporate Management and Risk Management

2.3 Enterprise Risk Management models

MIDTERM ASSESSMENT (3 contact hours and 10 self-study hours)

CHAPTER 3: MEASUREMENT OF BUSINESS RISKS (12 contact hours and 40 self-study hours)

3.1 Risk measurements

3.2 Risks and Firm valuation

CHAPTER 4: RISKS AND RISK ADJUSTED VALUATION (9 contact hours and 30 self-study hours)

4.1. Risk adjusted valuation

4.2. Risk analyis in decision making

4.2.1 Scienario analysis

4.2.2 Decision trees

4.2.3 Simulations

CHAPTER 5: RISK PROFILING AND HEDGING (9 contact hours and 30 self-study hours)

5.1. Risk preference

5.2. Business risks’ Analyzing and Profiling

5.3. Risk hedge analyising

5.4. Risk hedging tools

 
ASSESSMENT

Mid-term test: 30%

Final theory exam: 70%

 
Reading List:

Textbook:

Michel Crouhy, Dan Galai and Robert Mark, 2014, “The essensials of Risk management”, 2nd Edition Mc GrawHill Education, ISBN 978-0-07-182115-5.

Reference books:

Vietnamese references:

  1. Đoàn Thị Hồng Vân (2009). Quản trị rủi ro và khủng hoảng, Nhà xuất bản Lao động – Xã hội
  2. Nguyễn Văn Tiến chủ biên (2005). Quản trị rủi ro, xuất bản lần 2, Nhà xuất bản thống kê,

English references:

    1. Aswath Damodaran, 2007, “Strategic risk Taking: A framework for risk management”, 1st Edition, Wharton School Publishing, ISBN13: 9780131990487
    2. James Lam, 2014, “Enterprise Risk Management: From Incentives to Controls”, 2nd Edition, Wiley Finance Series, ISBN13: 9781118413616
  • Credits: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: EM3500 (Principles of Accounting), EM2713 (Financial Accounting 1)
  • Co-requisite Courses: None

Objectives and Contents: The module helps learners understand the basics of auditing and audit reports; at the same time understands and applies basic techniques for auditing.

Overview of auditing, Audit reports, Professional ethics and liability of auditors, Auditing objectives, Audit planning and analytical procedures, Audit evidences, Audit sample selection, Fraud and confusion, Criticality and risk in audit, Internal audit system assessment, Illustration of a basic audit cycle: Audit of sales cycles and receivables.

COURSE CONTENTS

Chapter 1: Auditing Overview (8  contact hours and 12 self-study hours) 

1.1. The necessity of auditing – Auditing concept 

1.2. The relationship between accounting and auditing 

1.3. Types of audit 

1.4. System of auditing standards 

Chapter 2: Audit report (4 contact hours and 6 self-study hours) 

2.1. Content and meaning of the audit report 

2.2. Types of opinions on the audit report 

2.3. The influence of materiality on decisions in the audit report 

Chapter 3: Professional Ethics and Legal Responsibilities of Auditors (4 contact hours and 6 self-study hours) 

3.1. Professional Ethics of Auditors 

3.2. Legal Responsibilities of the Auditor 

Chapter 4: Audit Objectives (4 contact hours and 6 self-study hours) 

4.1. General audit objective 

4.2. A cyclical approach to auditing 

4.3. Relationship between management goals and specific audit objectives 

Chapter 5: Audit planning and analytical procedures (8 contact hours and 12 self-study hours) 

5.1. Meaning of audit planning 

5.2. Audit planning steps 

5.3. Preliminary analytical procedures 

5.4. Auditing methods 

Chapter 6: Audit evidence (8 contact hours and 12 self-study hours) 

6.1. The concept and classification of audit evidence 

6.2. Requirement of audit evidence 

6.3. Techniques for gathering audit evidence 

6.4. Judging audit evidence and audit records 

Chapter 7: Choosing an audit sample (4 contact hours and 6 self-study hours) 

7.1. The concept of audit sampling 

7.2. Methods of selecting audit samples 

7.3. Select the attribute template and select the template by currency 

Chapter 8: Fraud and confusion, substantial and audit risk (4 contact hours and 6 self-study hours) 

8.1. The concept of fraud and confusion 

8.2. substantial and risk in the audit 

8.3. The relationship between substantial and audit risk

Chapter 9: Assessing internal control system (8 contact hours and 12 self-study hours) 

9.1. The nature of the system of internal control 

9.2. Basic elements (components) of the internal control system 

9.3. Understand the system of internal control and assess control risk 

Chapter 10: Examble an audit of a basic cycle: Auditing the sales and collection cycle (8 contact hours and 12 self-study hours) 

10.1. Characteristics of the sales and collection cycle 

10.2. Specific goals of the sales and collection cycle 

10.3. Assess sales and collection cycle audit risk 

10.4. Perform a controlled test of the sales and collection cycles 

10.5. Do basic testing of the sales and collection cycles 

10.6. End of sales cycle audit and collection 

ASSESSMENT

Participation: 10%

Individual Assignment: 20%

Group Assignment: 20%

Final exam: 50% 

Reading List:

Textbooks: 

Dao Thanh Binh, Nguyen Thuc Huong Giang, Thai Minh Hanh (2014). Basic Auditing Textbook. Publisher Bach Khoa. 

References:

In Vietnamese: 

  • System of Vietnamese auditing standards, VACPA, Financial Publishing House 
  • Sample audit program (3rd issue), VACPA, 2019 
  • Website: http://kiemtoan.com.vn; http://webketoan.vn 

In English:

  • Alvin A Arens; Randal J Elder; Mark S Beasley; Chris E Hogan, Auditing and assurance services an integrated approach, Boston Pearson (2017)
  • Alvin A. Arens and Randal J. Elder (2019). Auditing and Assurance Services (19th Edition) 

Ebook Assurance (2021), ICAEW – CFAB 

  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM3500 (Principles of Accounting), EM2713 (Financial Accounting 1)
  • Co-requisite Courses: None

Objectives and Contents: The course provides knowledge of the basic concepts and functions of accounting softwares: Distinguishing the difference between manual accounting and computerized accounting; limitations when using accounting software; Understand and implement system initialization on accounting software; set up database on accounting software; Understand and use accounting software to perform accounting work at
manufacturing enterprises such as accounting for purchases; accounting for inventory, accounting for manufacturing cost, accounting for sales, accounting for cash; accounting for fixed assets, general accounting, financial statements and tax reports.
The course consists of the following main Contents: (1) overview of accounting software; (2) accounting for purchases; (3) accounting for inventory; (4) accounting for manufacturing costs; (5) accounting for sales; (6) accounting for cash; (7) accounting for fixed assets; (8) general accounting, financial statements and tax reports.

COURSE CONTENTS

Theoretical teaching  

Chapter 1: Overview of computerized accounting

1.1 Definitions

1.2 The differences between manual accounting and computerized accounting

1.3 Understanding definition and functions of an accounting software

1.4 Setting up an accounting system in an accounting software

1.5 Setting up a database in an accounting software

Chapter 2: Accounting of merchandising using accounting software

2.1 Principles

2.2 Functions

2.3 Original accounting documents

2.4 Using accounting software for merchandising

2.5 Extracting data outputs and reports

Chapter 3: Accounting of inventory using accounting software

3.1 Principles

3.2 Functions

3.3 Original accounting documents

3.4 Using accounting software for merchandising

3.5 Extracting data outputs and reports

Chapter 4: Accounting of manufacturing costs and finished products using accounting software

4.1 Principles

4.2 Functions

4.3 Original accounting documents

4.4 Using accounting software for merchandising

4.5 Extracting data outputs and reports

Chapter 5: Accounting of revenues using accounting software

5.1 Principles

5.2 Functions

5.3 Original accounting documents

5.4 Using accounting software for merchandising

5.5 Extracting data outputs and reports

Chapter 6: Accounting of cash using accounting software

6.1 Principles

6.2 Functions

6.3 Original accounting documents

6.4 Using accounting software for merchandising

6.5 Extracting data outputs and reports

Chapter 7: Accounting of fixed assets using accounting software

7.1 Principles

7.2 Functions

7.3 Original accounting documents

7.4 Using accounting software for merchandising

7.5 Extracting data outputs and reports

Chapter 8: Accounting books, financial statements, and tax statements using accounting software

8.1 Principles

8.2 Functions

8.3 Original accounting documents

8.4 Using accounting software for merchandising

8.5 Extracting data outputs and reports

ASSESSMENT

Students’ performance will be assessed in the course process which account for 50 % (10% participation, 20% mid-term test, 20% group work) and final exam (written examination) accounts for 50%.

Reading List:

Textbooks

1C Accounting Software Guidelines. (Current year). 1C Việt Nam.

References

[1] Financial Accounting 1,2,3, (2021)  Faculty of Accounting- University of Economics Hồ Chí Minh City, Publishing House of Economics Hồ Chí Minh City.

[2] Financial Accounting and Reporting. (2017). Barry Elliot and Jamie Elliot, Edition 18edn, Pearson Publishing house

  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM2713 (Financial Accounting 1)
  • Co-requisite Courses: None

Objectives and Contents: The course aims to equip students with necessary knowledge and skills in accounting principles and methods to calculate and record financial and economic operations. After finishinging this course, students are able to:

  • Understand the basic content of production-business, finance ... related to accounting
    objects
  • Record economic operations in the accounting books related to research accounting
    objects.
  • Create and perceive financial statements of the companies.

The course includes: Accounting for cash and financial investments; Loan accounting and payment operations; Accounting for equity and other operations; and Prepare Financial Statements. 

COURSE CONTENTS

Theoretical teaching

Chapter 1: Some general issues on public accounting

1.1 General issues about capital accounting in cash

1.2 Accounting of cash in hand

1.3 Accounting of bank deposits

1.4 Accounting of transfers

Chapter 2: Accounting of receivables and payables

2.1 General issues of accounting receivable and payable

2.2 Receivable customers accounting

2.3 Internal receivable accounting

2.4 Other receivables accounting

2.5 Payable sellers accounting

2.6 Internal payable accounting

2.7 Other payable accounting

Chapter 3: Accounting for financial activities and other activities

3.1 General issues of financial activities and other activities

3.2 Accounting for investments in subsidiaries

3.3 Accounting of joint venture capital contribution

3.4 Accounting to invest in affiliate companies

3.5 Securities investment accounting

3.6 Accounting of financial activities

3.7 Other operational accounting

Chapter 4: Accounting of equity

4.1 General issues of equity

4.2 Accounting of business capital

4.3 Accounting of differences in revaluation of assets

4.4 Accounting of undistributed profits

4.5 Accounting of capital construction investment capital

4.6 Accounting of treasury stocks

4.7 Accounting of funds of enterprises

Chapter 5: Financial statements

5.1 General issues of financial statements

5.2 Financial statements

ASSESSMENT

The final grade of the course is assessed throughout the learning process, including two main points: the process score 30% (including 10% Group homework, 20% Mid-term exam) and the final exam score 70%.

Reading List:

Textbook:

  1. Financial Accounting Department, Faculty of Accounting, University of Economics Ho Chi Minh City. Ho Chi Minh City, Financial Accounting 2, Economic Publishing of Ho Chi Minh City.
  2. Institute of Accounting and Auditing, National Economics University, 2020, Financial Accounting 1, National Economics University Publishing

Reference books:

.Ministry of Finance (2016). Accounting system for small and medium enterprises. Finance Publishing.

Ministry of Finance (2014). Enterprise accounting system. Finance Publishing.

Ministry of Finance (2018). Accounting regime for micro enterprises. Finance Publishing.

Vietnamese accounting standards.

IFRS

The Institute of Chartered Accountants in England and Wales (2020), Accounting, ISBN: 978-1-5097-2730-8 Previous ISBN: 978-1-5097-1992-1

  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM4536 (Fundamentals of Auditing)
  • Co-requisite Courses: None

Objectives and Contents: To provide students with difinition, features, objectives and relationship of operational audit in auditing system; operational audit principles; system and procedures in operational audit; understand and implement basic audit techniques in purchasing activities, cash and payment, inventory, production, marketing and sales activities, information system, receiving and payment of public investment and state budgets.

The course includes (1) Overview of operational audit; (2) Audit of sales and Collection cycle; (3) Audit of purchasing and payment cycle; (4) Audit of inventory and cost of goods sold cycle; (5) Audit of staff and payroll cycle; (6) Audit of fixed asset cycle; (7) Audit of capital receipt and payment; (8) Audit of cash cycle; (9) Audit of Profit and Lost Statement.

COURSE CONTENTS

Theoretical teaching

Chapter 1: Overview of operational audit

1.1. Concept of operational audit

1.2. Characteristics and applying auditing methods in operational audit

1.3. Objective of operational audit

1.4. Relationship between operational audit and financial audit in audit system

Chapter 2: Operational auditing standards

2.1. Overview of operational auditing standards

2.2. Operational auditing standards

2.3. Criteria to assess audited operations

2.4 Organizing operational audit

Chapter 3: Process and tools of operational audit

3.1. Stages of performance audit

3.2. Risk assessment

3.3. 7 Es

3.4. Tools

3.5. Types of waste

3.6. Quality control

3.7. Change management

Chapter 4: Operational audit and internal audit

4.1. Overview of Internal Audit

4.2. Techniques and tools for performing a operational audit

4.3. Summary of the audit

Chapter 5: Operational audit report

5.1. Identify the parties using the performance audit report

5.2. Characteristics of an effective audit report

5.3. Introduction to the audit report template

5.4. Techniques for writing audit findings

5.5. Techniques for writing audit overview reviews

5.6. Techniques for writing other contents

Chapter 6: Audit management activity and human resources uses

6.1. Overview of management activity and human resources uses

6.2. Criteria to assess management activity and HR uses

6.3. Collection technique and data analysis method in management activity and human

resources uses

6.4 Audit process of management activity and HR uses

Chapter 7: Audit purchasing activities

7.1. Characteristics of purchasing activities

7.2. Organizational control of purchasing activities

7.3. Process analysis and assessing the effectiveness of purchasing activities

Chapter 8: Audit inventory management operation

8.1. Characteristics of inventory affect to audit

8.2. Internal control system in inventory management

8.3. Content of auditing inventory management activity

Chapter 9: Audit production activities

9.1. Production performance characteristics that affect auditing

9.2. Content of audit of production activities

Chapter 10: Audit marketing and sales

10.1. Nature and scope of marketing activities

10.2. Content audit of marketing and sales

Chapter 11: Audit treasury activities

11.1. Characteristics of cash and payment operations

11.2. Criteria assessing cash and payment operations

11.3. Contents of auditing cash operations

11.4. Contents of auditing payment operations

 Chapter 12: Audit information system

12.1. Enterprise information system and impact to operational audit

12.2. Criteria to assess information system

12.3. Collection technique and evidence assessment of information system auditing

12.4  Process of performing information system auditing

Chapter 13: Audit of state budget operations

13.1. Audit the collection of the state budget

13.2. Audit the expenditure of the state budget

13.3 Audit the investment from state budget

Exercise revision, group presentation, course review

ASSESSMENT

Students’ performance will be assessed in the course process which account for 50 % (including 10% participation, 20% Case studies, 20% Group homework) and final exam accounts for 50%

Reading List:

Textbooks

Murdock, H. (2017). Operational Auditing, Taylor & Francis Group, LLC

References

Vietnamese reference book:

  1. Nguyễn Ngọc Huyền (2018). Kiểm soát, Khoa Quản trị kinh doanh, Đại học Kinh tế quốc dân, NXB Đại học Kinh tế quốc dân.
  2. Nguyễn Quang Quynh (2014). Giáo trình “Kiểm toán hoạt động”, Nhà xuất bản Đại học kinh tế quốc dân
  3. Nguyễn Phú Giang (2015). Kiểm toán nội bộ, NXB Tài chính
  4. Khoa Kế toán – Kiểm toán (NEU), Sách bài tập Kiểm toán hoạt động, Nhà xuất bản Đại học Kinh tế quốc dân
  5. Tạp chí Kế toán, Tạp chí Kiểm toán, Nghiên cứu khoa học kiểm toán
  6. Website: www.mof.gov.vn, www.kiemtoan.com.vn
  7. Thông tư 8/2021/TT-BTC, Chuẩn mực kiểm toán nội bộ Việt Nam
  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM4536 (Fundamentals of Auditing)
  • Co-requisite Courses: None

Objectives and Content: The module aims to provide students with knowledge about the elements of the internal control system and implement the internal control steps of the main business cycles of the enterprise.

The module includes: (1) Introduction to internal control system; (2) Control environment; (3) Assess control risks; (4) Control activities; (5) Information and communication system; (6) Supervision activities; (7) Internal control of the purchasing and payment cycle; (8) Internal control of inventory cycle; (9) Internal control of production cycle; (10) Internal control of sales and collection cycles.

 
COURSE CONTENTS

Chapter 1: Introduction to the internal control system
1.1 Definition of internal control system
1.2 Elements constituting the internal control system
Chapter 2: Control environment
2.1. Committed to integrity and ethical values
2.2. The Board of Directors is independent of management and has a strategy for internal control activities
2.3. Organizational structure, reporting methods and division of powers and responsibilities to achieve business goals
2.4. HR policies
2.5. Enterprises can control the internal control responsibilities of individuals within the enterprise
Chapter 3: Assess control risk
3.1. Identify factors that influence risk
3.2. Assess the likelihood of risks occurring
3.3. Determine the actions needed to manage risks
Chapter 4: Control activities
4.1. Control activities to reduce risks and achieve goals
4.2. Control activities apply technology
4.3. Control policies and procedures
Chapter 5: Information and communication systems
5.1. The information is appropriate
5.2. Internal information exchange
5.3. Exchange information externally
Chapter 6: Monitoring activities
6.1. Select, develop and evaluate regularly
6.2. Evaluate and discuss shortcomings
Chapter 7: Internal control of the purchasing and payment cycle
7.1 Characteristics of the purchasing and payment cycle
7.2. Internal control of purchasing and payment cycle
Chapter 8: Internal control of the inventory cycle
8.1 Characteristics of the inventory cycle
8.2. Internal control of inventory cycle
Chapter 9: Internal control of the production cycle
9.1 Characteristics of the production cycle
9.2. Internal control of production cycle
Chapter 10: Internal control of sales and collection cycles
10.1 Characteristics of the sales - collection cycle
10.2. Internal control of sales and collection cycles

 
Reading List:

Textbooks

1. Nguyễn Hữu Ánh (2021), Internal Control Textbook, National Economics Publishing House.

2. Department of Auditing, Faculty of Accounting and Auditing, University of Economics, City. Ho Chi Minh (2021), Internal Control Textbook, Ho Chi Minh City Economic Publishing House            

References

English References:

  1.  Robert R. Moeller (2013). Executive's Guide to COSO Internal Controls: Understanding and Implementing the New Framework. Wiley.
    2.    Keith T. McAslan (2011). Internal controls 
  • Credits: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: EM4536 (Fundamentals of Auditing)
  • Co-requisite Courses: None

Objectives and Contents: To provide students knowledge about the steps of an audit; to implement the steps of audit cycles on sales and collection cycle, purchasing and payment cycle, inventory cycle, salary cycle, fixed asset and long term investment cycle, receiving and returning equity cycle, cash cycle and income statement audit.

The course includes: (1) Overview of financial audit; (2) Audit of sales and collection cycle; (3) Audit of purchasing and payment cycle; (4) Audit of inventory cycle; (5) Audit of salary cycle; (6) Audit of fixed asset and long term investment cycle; (7) Audit of receiving and returning equity cycle; (8) Audit of cash cycle and (9) Audit of income statement. Audit of receiving and returning equity cycle; (8) Audit of cash cycle and (9) Audit of income statement.

COURSE CONTENTS

Theoretical teaching

Chapter 1: Financial audit overview

1.1. Concept and object of audit of financial statements

1.2. Objectives of an audit of financial statements

1.3. Basic principles governing the audit of financial statements

1.4. Contents and methods of auditing financial statements

Chapter 2: Auditing cash and cash equivalents

2.1. Contents and characteristics of the item

2.2. Common mistakes for item

2.3. Necessary control procedures

2.4. Contents and methods of auditing for items

Chapter 3: Inventory audit

3.1. Contents and characteristics of the item

3.2. Common mistakes for item

3.3. Necessary control procedures

3.4. Contents and methods of auditing for items

Chapter 4: Auditing of fixed assets

4.1. Contents and characteristics of the item

4.2. Common mistakes for item

4.3. Necessary control procedures

4.4. Contents and methods of auditing for items

Chapter 5: Audit of Accounts Receivable

5.1. Contents and characteristics of the item

5.2. Common mistakes for item

5.3. Necessary control procedures

5.4. Contents and methods of auditing for items

Chapter 6: Auditing liabilities and equity

6.1. Accounts payable audit

6.1.1. Contents and characteristics of the item

6.1.2. Common mistakes for item

6.1.3. Necessary control procedures

6.1.4. Contents and methods of auditing for items

6.2. Equity audit

6.2.1. Contents and characteristics of the item

6.2.2. Common mistakes for item

6.2.3. Necessary control procedures

6.2.4. Contents and methods of auditing for items

Chapter 7: Revenue and other income audit

7.1. Audit of sales and service provision

7.2. Revenue audit of financial activities

7.3. Other income audit

Chapter 8: Auditing production costs, cost and cost of goods sold

8.1. Contents and characteristics of the item

8.2. Common mistakes for item

8.3. Necessary control procedures

8.4. Contents and methods of auditing for items

Chapter 9: Auditing of selling expenses, administrative expenses and other expenses

9.1. Contents and characteristics of the item

9.2. Common mistakes for item

9.3. Necessary control procedures

9.4. Contents and methods of auditing for items

ASSESSMENT

Students’ performance will be assessed in 2 components: Process score 50% (including Diligence 10%; Personal test  20%; Mid-term test 20%) and Final exam 50%.

Reading List:

Textbooks

Department of Auditing, Faculty of Accounting - Auditing, University of Economics Ho Chi Minh City. Ho Chi Minh City (2019), Auditing (8th edition), Labor Publishing House

References

In Vietnamese:

Nguyen Quang Quynh, Ngo Tri Tue (2015). Financial Auditing Course. Publishing House of National Economics University

Sample audit program (3rd issue), VACPA, 2019

System of Vietnamese auditing standards. Financial Publishing House

Website: http://kiemtoan.com.vn; http://webketoan.vn

In English:

Karla M Johnstone and Audrey A. Gramling (2018). Auditing: A Risk Based-Approach (11th Edition)

Alvin A. Arens and Randal J. Elder (2019). Auditing and Assurance Services (19th Edition), Pearson

Ebook Assurance, ICAEW – CFAB

  • Credits: 2(0-0-2-2) ~ 1.83 ETCs
  • Prerequisite: None
  • Pre-courses: EM4536 (Fundamentals of Auditing)
  • Co-requisite Courses: None

Objectives and Contents: To provide students with difinition, features, objectives and relationship of operational audit in auditing system; operational audit principles; system and procedures in operational audit; understand and implement basic audit techniques in purchasing activities, cash and payment, inventory, production, marketing and sales activities, information system, receiving and payment of public investment and state budgets.

The course includes (1) Overview of operational audit; (2) Audit of sales and Collection cycle; (3) Audit of purchasing and payment cycle; (4) Audit of inventory and cost of goods sold cycle; (5) Audit of staff and payroll cycle; (6) Audit of fixed asset cycle; (7) Audit of capital receipt and payment; (8) Audit of cash cycle; (9) Audit of Profit and Lost Statement.

COURSE CONTENTS

Theoretical teaching

Chapter 1: Overview of operational audit

1.1. Concept of operational audit

1.2. Characteristics and applying auditing methods in operational audit.

1.3. Objective of operational audit

1.4. Relationship between operational audit and financial audit in the audit system

Chapter 2: Operational Auditing Standards

2.1. Overview of operational auditing standards

2.2. Operational auditing standards

2.3. Criteria to assess audited operations

2.4 Organizing operational audit.

Chapter 3: Process and tools of operational audit

3.1. Stages of performance audit

3.2. Risk assessment

3.3. 7E

3.4. Tools

3.5. Types of waste

3.6. Quality control

3.7. Change management.

Chapter 4: Operational audit and internal audit

4.1. Overview of Internal Audit

4.2. Techniques and tools for performing an operational audit

4.3. Summary of the audit

Chapter 5: Operational audit report

5.1. Identify the parties using the performance audit report.

5.2. Characteristics of an effective audit report

5.3. Introduction to the audit report template

5.4. Techniques for writing audit findings

5.5. Techniques for writing audit overview reviews

5.6. Techniques for writing other content

Chapter 6: Audit Management Activity and Human Resources Use

6.1. Overview of management activity and human resources usage

6.2. Functions of management activity and HR usage

6.3. Collection technique and data analysis method in management activity and human resources usage

6.4 Audit process of management activity and HR usage

Chapter 7: Audit purchasing activities.

7.1. Characteristics of purchasing activities

7.2. Process analysis and assessing the effectiveness of purchasing activities.

7.3. Content of auditing purchasing activities

Chapter 8: Audit inventory management operation

8.1. Characteristics of inventory affect to audit

8.2. Content of auditing inventory management activity

Chapter 9: Audit production activities

9.1. Production performance characteristics that affect auditing

9.2. Content of audit of production activities

Chapter 10: Audit marketing and sales

10.1. Nature and scope of marketing activities

10.2. Content audit of marketing and sales

Chapter 11: Audit treasury activities

11.1. Characteristics of cash and payment operations

11.2. Contents of auditing cash operations, payment operations

 Chapter 12: Audit Information System

12.1. Enterprise Information System and impact on operational audit

12.2. Criteria to assess information system

12.3. Collection technique and evidence assessment of information system auditing

Chapter 13: Audit of state budget operations

13.1. Audit the collection of the state budget

13.2. Audit the expenditure of the state budget

13.3 Audit the investment from the state budget

Exercise revision, group presentation, course review

ASSESSMENT

Students’ performance will be assessed in the course process which accounts for 50% (including 25% participation and reports to the School, 25% evaluation of the internship company) and the Final report accounts for 50%. 

Reading List:

Textbooks

Murdock, H. (2017). Operational Auditing, Taylor & Francis Group, LLC

References

Vietnamese reference books:

  1. Nguyễn Ngọc Huyền (2018). Kiểm soát, Khoa Quản trị kinh doanh, Đại học Kinh tế quốc dân, NXB Đại học Kinh tế quốc dân.
  2. Nguyễn Quang Quynh (2014). Giáo trình “Kiểm toán hoạt động”, Nhà xuất bản Đại học kinh tế quốc dân
  3. Nguyễn Phú Giang (2015). Kiểm toán nội bộ, NXB Tài chính
  4. Khoa Kế toán – Kiểm toán (NEU), Sách bài tập Kiểm toán hoạt động, Nhà xuất bản Đại học Kinh tế quốc dân
  5. Tạp chí Kế toán, Tạp chí Kiểm toán, Nghiên cứu khoa học kiểm toán
  6. Website: www.mof.gov.vn, www.kiemtoan.com.vn
  7. Thông tư 8/2021/TT-BTC, Chuẩn mực kiểm toán nội bộ Việt Nam
  • Credits: 2(0-0-2-2) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: The module aims to understand the principles, how to declare and account current taxes in Vietnam. Understanding the regulations on tax administration, the principle of tax declaration. Understanding how to declare some basic taxes. Perceiving how to account transactions related to some basic taxes. Applying knowledge to practice declaration and accounting of some basic taxes. Practicing monthly / quarterly / yearly reports and supplementary declarations of some basic taxes. Practicing the accounting of operations related to the determination of tax obligations, collection arrears, exemption and reduction of some basic taxes.

The module includes: (1) Overview of tax and tax accounting; (2) VAT accounting; (3) Special consumption tax accounting; (4) Import and export taxes accounting; (5) Corporate income tax accounting; (6) Personal income tax accounting.

COURSE CONTENTS

Chapter 1: Overview of tax and tax accounting

1.1 Overview of taxes and tax administration

1.2 Principles of tax declaration

1.3 Overview of tax accounting

Chapter 2: VAT Accounting

2.1 Overview of VAT

2.2 VAT declaration

2.3 Documents, accounts and accounting methods of VAT

Chapter 3: Special Consumption tax Accounting

3.1 Overview of Special consumption tax

3.2 Declaration of Special consumption tax

3.3 Documents, accounts and accounting methods of Special consumption tax

Chapter 4: Import and Export taxes Accounting

4.1 Overview of Import and Export taxes

4.2 Declaration of Import and Export taxes

4.3 Documents, accounts and accounting methods of import and export taxes

Chapter 5: Corporate Income Tax Accounting

5.1 Overview of Corporate income tax

5.2 Declaration of Corporate income tax

5.3 Documents, accounts and accounting methods of Corporate income tax

Chapter 6: Personal Income Tax Accounting

6.1 Overview of personal income tax

6.2 Declaration of Personal income tax

6.3 Documents, accounts and accounting methods of Personal income tax

Chapter 7: Accounting for other taxes, fees and other payables

7.1 Taxes, fees and other payables

7.2 Declaration of Taxes, fees and other payables

7.3 Invoices, accounts and book keepting of Taxes, fees and other payables

ASSESSMENT

Student performance evaluation is implemented during the course and at the end of the course. This evaluation consists of 2 main parts: midterm evaluation (30%) and final exam (70%).

Reading List:

Textbook

Pham Duc Cuong, Tran Manh Dung (2019), Tax and tax accounting in enterprises, Finance Publisher

References

Vietnamese documents:

  1. Nguyen Phu Giang (2016), Tax accounting, Finance Publisher
  2. Tran Manh Dung (2017), Tax and tax accounting in small and medium enterprises, Financial Publishing House.
  3. Ha Thi Thuy Van, Tran Manh Dung, Vu Thi Kim Anh (2018), Tax accounting in enterprises, Finance Publisher
  • Credits: 2(0-0-2-2) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: The course aims at helping the students understand the roles of risk management in a company to minimize the risks while bringing in high efficiency, be able to identify and evaluate the risks from macro environment, be able to gaspe and apply the models to analyze financial risks. The course consists of (1) General issues on risks and risk management (2) Risks from macro-environment (3) Foreign exchange risk management (4) Risk management in credit transactions (5) Risk management in securities trading.

COURSE CONTENTS

CHAPTER 1: INTRODUCTION OF RISKS AND BUSINESS RISKS (6 contact hours and 20 self-study hours)

  • Introduction of risk
  • Business risks: concepts and classifications
  • Enterprise business risks

CHAPTER 2: ENTERPRISE RISK MANAGEMENT (6 contact hours and 20 self-study hours)

2.1 Introduction of risk management

2.2 Corporate Management and Risk Management

2.3 Enterprise Risk Management models

MIDTERM ASSESSMENT (3 contact hours and 10 self-study hours)

CHAPTER 3: MEASUREMENT OF BUSINESS RISKS (12 contact hours and 40 self-study hours)

3.1 Risk measurements

3.2 Risks and Firm valuation

CHAPTER 4: RISKS AND RISK ADJUSTED VALUATION (9 contact hours and 30 self-study hours)

4.1. Risk adjusted valuation

4.2. Risk analyis in decision making

4.2.1 Scienario analysis

4.2.2 Decision trees

4.2.3 Simulations

CHAPTER 5: RISK PROFILING AND HEDGING (9 contact hours and 30 self-study hours)

5.1. Risk preference

5.2. Business risks’ Analyzing and Profiling

5.3. Risk hedge analyising

5.4. Risk hedging tools

ASSESSMENT

Mid-term test: 30%

Final theory exam: 70%

Reading List:

Textbook:

Michel Crouhy, Dan Galai and Robert Mark, 2014, “The essensials of Risk management”, 2nd Edition Mc GrawHill Education, ISBN 978-0-07-182115-5.

Reference books:

Vietnamese references:

  1. Đoàn Thị Hồng Vân (2009). Quản trị rủi ro và khủng hoảng, Nhà xuất bản Lao động – Xã hội
  2. Nguyễn Văn Tiến chủ biên (2005). Quản trị rủi ro, xuất bản lần 2, Nhà xuất bản thống kê,

English references:

  1. Aswath Damodaran, 2007, “Strategic risk Taking: A framework for risk management”, 1st Edition, Wharton School Publishing, ISBN13: 9780131990487
  2. James Lam, 2014, “Enterprise Risk Management: From Incentives to Controls”, 2nd Edition, Wiley Finance Series, ISBN13: 9781118413616
  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM3500 (Principles of Accounting), EM3519 (Corporate Finance)
  • Co-requisite Courses: None

Objectives and Contents: To help learners understand and be able to read financial reports; identify and evaluate types of investing, mobilizing and dividing income at the enterprise. Learners are also equipped with the ability to identify the financial situation (efficiency and financial risk) of the business. Contents of the course are: Overview of financial analysis, Understanding of financial statements, Analysis of asset use, Analysis of capital mobilization activities, Analysis of income distribution activities, Analysis of the situation finance.

 
COURSE CONTENTS

Chapter 1. Introduction to Financial Analysis (6 contact hours and 15 self-study hours)

  • Concepts
    • Corporate finance: concepts and Financial decisions
    • Financial analysis
  • Introduction of Financial analysis
    • Objectives
    • Analyzing principles
    • Analyzing methods
    • Data
    • Analyzing contents
    • Analyzing process

Chapter 2. Understanding financial statements (12 contact hours and 45 self-study hours)

  • Financial statements
    • Income statement
    • Cash flow statement
    • Balance sheet
    • Notes of Financial statements
  • Financial statements’ interrelationship
  • Financial statements of specialized firms

Chapter 3. Asset investment and operation analysis (9 contact hours and 30 self-study hours)

  • Asset operation
  • Analyzing process
  • Analyzing contents
    • General analyzing of asset investment and operation
    • Asset operation ratios
    • Applying Dupont method for asset operation analysis

Midterm assessment (3 contact hours and 10 self-study hours)

Chapter 4. Fund mobilization analysis (6 contact hours and 20 self-study hours)

  • Fund Mobilization concept
  • Analyzing process
  • Analyzing contents
    • General analyzing of fund mobilization and cost of capital
    • Fund mobilization ratios
    • Applying Dupont method for fund mobilization analysis

Chapter 5. Profit distribution analysis (3 contact hours and 10 self-study hours)

  • Concepts of Profit distribution
  • Analyzing process
  • Analyzing contents
    • General analyzing of profit distribution and dividend payment
    • Dividend payment ratios

Chapter 6. Overall analysis of financial performance (6 contact hours and 20 self-study hours)

  • Applying Dupont method for financial performance analysis
  • Impacts of financial decisions on ROE
  • Reasoning of financial performance status

 Proposing solutions’ directions

 
ASSESSMENT

Discuss in class: 10%

Group homework: 30%

Final exam: 60%

 
Reading List:

Textbook:

R. SubramanyamJohn Wild, Financial Statement Analysis (2013). Eleventh Edition, Mc Graw Hill Publishing house.

Reference Books:

Vietnamese references:

V Nguyễn Năng Phúc (2008). Phân tích báo cáo tài chính, Trường ĐH Kinh tế Quốc dân Hà Nội, NXB ĐH KTQD

Ngô Thế Chi, Nguyễn Trọng Cơ (2009). Phân tích tài chính doanh nghiệp, Học viện Tài chính, NXB Tài chính

  • Credits: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: EM3500 (Principles of Accounting), EM2713 (Financial Accounting 1)
  • Co-requisite Courses: None

Objectives and Contents: The module helps learners understand the basics of auditing and audit reports; at the same time understands and applies basic techniques for auditing.

Overview of auditing, Audit reports, Professional ethics and liability of auditors, Auditing objectives, Audit planning and analytical procedures, Audit evidences, Audit sample selection, Fraud and confusion, Criticality and risk in audit, Internal audit system assessment, Illustration of a basic audit cycle: Audit of sales cycles and receivables.

COURSE CONTENTS

Chapter 1: Auditing Overview (8  contact hours and 12 self-study hours) 

1.1. The necessity of auditing – Auditing concept 

1.2. The relationship between accounting and auditing 

1.3. Types of audit 

1.4. System of auditing standards 

Chapter 2: Audit report (4 contact hours and 6 self-study hours) 

2.1. Content and meaning of the audit report 

2.2. Types of opinions on the audit report 

2.3. The influence of materiality on decisions in the audit report 

Chapter 3: Professional Ethics and Legal Responsibilities of Auditors (4 contact hours and 6 self-study hours) 

3.1. Professional Ethics of Auditors 

3.2. Legal Responsibilities of the Auditor 

Chapter 4: Audit Objectives (4 contact hours and 6 self-study hours) 

4.1. General audit objective 

4.2. A cyclical approach to auditing 

4.3. Relationship between management goals and specific audit objectives 

Chapter 5: Audit planning and analytical procedures (8 contact hours and 12 self-study hours) 

5.1. Meaning of audit planning 

5.2. Audit planning steps 

5.3. Preliminary analytical procedures 

5.4. Auditing methods 

Chapter 6: Audit evidence (8 contact hours and 12 self-study hours) 

6.1. The concept and classification of audit evidence 

6.2. Requirement of audit evidence 

6.3. Techniques for gathering audit evidence 

6.4. Judging audit evidence and audit records 

Chapter 7: Choosing an audit sample (4 contact hours and 6 self-study hours) 

7.1. The concept of audit sampling 

7.2. Methods of selecting audit samples 

7.3. Select the attribute template and select the template by currency 

Chapter 8: Fraud and confusion, substantial and audit risk (4 contact hours and 6 self-study hours) 

8.1. The concept of fraud and confusion 

8.2. substantial and risk in the audit 

8.3. The relationship between substantial and audit risk

Chapter 9: Assessing internal control system (8 contact hours and 12 self-study hours) 

9.1. The nature of the system of internal control 

9.2. Basic elements (components) of the internal control system 

9.3. Understand the system of internal control and assess control risk 

Chapter 10: Examble an audit of a basic cycle: Auditing the sales and collection cycle (8 contact hours and 12 self-study hours) 

10.1. Characteristics of the sales and collection cycle 

10.2. Specific goals of the sales and collection cycle 

10.3. Assess sales and collection cycle audit risk 

10.4. Perform a controlled test of the sales and collection cycles 

10.5. Do basic testing of the sales and collection cycles 

10.6. End of sales cycle audit and collection 

 
ASSESSMENT

Participation: 10%

Individual Assignment: 20%

Group Assignment: 20%

Final exam: 50% 

 
Reading List:

Textbooks: 

Dao Thanh Binh, Nguyen Thuc Huong Giang, Thai Minh Hanh (2014). Basic Auditing Textbook. Publisher Bach Khoa. 

References:

In Vietnamese: 

  • System of Vietnamese auditing standards, VACPA, Financial Publishing House 
  • Sample audit program (3rd issue), VACPA, 2019 
  • Website: http://kiemtoan.com.vn; http://webketoan.vn 

In English:

  • Alvin A Arens; Randal J Elder; Mark S Beasley; Chris E Hogan, Auditing and assurance services an integrated approach, Boston Pearson (2017)
  • Alvin A. Arens and Randal J. Elder (2019). Auditing and Assurance Services (19th Edition)
  • Ebook Assurance (2021), ICAEW – CFAB 
  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM2713 (Financial Accounting 1)
  • Co-requisite Courses: None

Objectives and Contents: The course aims to equip students with necessary knowledge and skills in accounting principles and methods to calculate and record financial and economic operations. After finishinging this course, students are able to:

  • Understand the basic content of production-business, finance ... related to accounting
    objects
  • Record economic operations in the accounting books related to research accounting
    objects.
  • Create and perceive financial statements of the companies.

The course includes: Accounting for cash and financial investments; Loan accounting and payment operations; Accounting for equity and other operations; and Prepare Financial Statements. 

COURSE CONTENTS

Theoretical teaching

Chapter 1: Some general issues on public accounting

1.1 General issues about capital accounting in cash

1.2 Accounting of cash in hand

1.3 Accounting of bank deposits

1.4 Accounting of transfers

Chapter 2: Accounting of receivables and payables

2.1 General issues of accounting receivable and payable

2.2 Receivable customers accounting

2.3 Internal receivable accounting

2.4 Other receivables accounting

2.5 Payable sellers accounting

2.6 Internal payable accounting

2.7 Other payable accounting

Chapter 3: Accounting for financial activities and other activities

3.1 General issues of financial activities and other activities

3.2 Accounting for investments in subsidiaries

3.3 Accounting of joint venture capital contribution

3.4 Accounting to invest in affiliate companies

3.5 Securities investment accounting

3.6 Accounting of financial activities

3.7 Other operational accounting

Chapter 4: Accounting of equity

4.1 General issues of equity

4.2 Accounting of business capital

4.3 Accounting of differences in revaluation of assets

4.4 Accounting of undistributed profits

4.5 Accounting of capital construction investment capital

4.6 Accounting of treasury stocks

4.7 Accounting of funds of enterprises

Chapter 5: Financial statements

5.1 General issues of financial statements

5.2 Financial statements

ASSESSMENT

The final grade of the course is assessed throughout the learning process, including two main points: the process score 30% (including 10% Group homework, 20% Mid-term exam) and the final exam score 70%.

Reading List:

Textbook:

  1. Financial Accounting Department, Faculty of Accounting, University of Economics Ho Chi Minh City. Ho Chi Minh City, Financial Accounting 2, Economic Publishing of Ho Chi Minh City.
  2. Institute of Accounting and Auditing, National Economics University, 2020, Financial Accounting 1, National Economics University Publishing

Reference books:

.Ministry of Finance (2016). Accounting system for small and medium enterprises. Finance Publishing.

Ministry of Finance (2014). Enterprise accounting system. Finance Publishing.

Ministry of Finance (2018). Accounting regime for micro enterprises. Finance Publishing.

Vietnamese accounting standards.

IFRS

The Institute of Chartered Accountants in England and Wales (2020), Accounting, ISBN: 978-1-5097-2730-8 Previous ISBN: 978-1-5097-1992-1

  • Credits: 3(0-0-3-6) ~ 4.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM2713 (Financial Accounting 1)
  • Co-requisite Courses: None

Objectives and Contents: This module aims to help students synthesize and apply gained knowledge and practice at internship enterprises according to accounting / auditing aspects, identify problems of enterprises, factors affecting accounting activities, and create firm basic to carry out graduation thesis. After completing this module, students will be able to: know the key contents need to collect data and analyze in their internship fields at enterprise; know how to plan and conduct the actual data collection on accounting / auditing as required by the subject; know how to assess the level of accounting / auditing activities; Identify key issues facing the business; determine the topic for graduation thesis.
Students who apply for internship at the company for 6 months will be introduced to an enterprise who has training collaboration with the School of Economics and Management. At the end of the internship period, each student must submit an internship report. The reports consists of three main parts: (1) general introduction to the enterprise; (2) analysis of the situation in the field of internship; and (3) general evaluation and selecting topic for graduation thesis.

ASSESSMENT

The score of the instructor/ supervisor is based on the progress of the subject and the quality of the subject: 50%. The lecturer's score at the topic defense session in the form of an oral exam: 50%

Reading List:

Textbooks

  • School of Economics and Management, Hanoi University of Science and Technology (2020), Thematic Guide (Project Work) for Accounting majors (internal circulation)

References

  • Hanoi University of Science and Technology (2018), Regulation on formal training (internal circulation), promulgated together with Decision No. 66 /QD–ĐHBK-ĐT dated December 4, 2018 of the University Rector Hanoi University of Science and Technology. Access at: https://ctt.hust.edu.vn/DisplayWeb/DisplayBaiViet?baiviet=33265
  • Hanoi University of Science and Technology (2019), Graduation project/dissertation sample (internal circulation), can be accessed at https://ctt.hust.edu.vn/DisplayWeb/DisplayBaiViet?baiviet=35523
  • Credits: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: The course aims to equip students with the basic concepts of financial technology, technology platforms and common types of financial technology services in the market such as payment, peer-to-peer lending, insurance, calling crowdfunding and the like. Students will also understand the operation of the fintech ecosystem, the business models of fintech companies, as well as the risks and opportunities that fintech activities bring to the market, customers and the banking system. By learning and analysing case studies, students can gain a better knowledge of the current state of financial technology as well as see future career development directions related to the field.

The course includes the following topics: (1) Overview of Fintech, (2) Fintech Services, (3) Fintech Ecosystem and Business Models, (4) Platforms of Fintech technology and application, (5) Risks in Fintech, (6) Development Orientation of Fintech.

COURSE CONTENTS

Theoretical teaching (60 contact hours and 90 self-study hours). Workload = 150 hours

Chapter 1: Introduction on Fintech (10 contact hours and 15 self-study hours)

  • Definition of Fintech
  • Classification of Fintech

1.3 Related parties

1.4 History of fintech

1.5 Fintech nowadays

Chapter 2: Fintech services (10 contact hours and 15 self-study hours)

  • Payment
  • Lending
  • Insurtech
  • Crowdfunding
  • Investment and wealth management
  • Other services

Chapter 3: Fintech ecosystem and business models (10 contact hours and 15 self-study hours)

  • Fintech ecosystem
  • Fintech business models

Chapter 4: Technological platform and application in Fintech (10 contact hours and 15 self-study hours)

4.1 4G and 5G network

4.2 Internet of things

4.3 Big Data, data analysis and AI

4.4 Cloud computing

4.5 Mobility

4.6 Robotics

4.7 Blockchain

Chapter 5: Risks in Fintech (10 contact hours and 15 self-study hours)

5.1 Risks to customers

5.2 Risks to businesses

5.3 Risks to market

5.4 Risks prevention and limitation

Chapter 6: Fintech development trend (10 contact hours and 15 self-study hours)

6.1 Case study

6.2 Fintech in the future

ASSESSMENT

Student performance evaluation is implemented during the course and at the end of the course. This evaluation consists of 2 main parts: midterm evaluation (50%) and final exam (50%).

Reading List:

Textbooks

Parag Y. Arjunwadkar (2018), Fintech – The technology driving disruption in the financial services industry, CRC Press (Taylor & Francis Group)

References

Vietnamese book:

  1. Susanne Chishti, Janos Barberis (2019), The Fintech Book – công nghệ tài chính dành cho nhà đầu tư, doanh nhân và người nhìn xa trông rộng, Biên dịch: Nguyễn Khắc Quốc Bảo, Trần Hoài Nam, Lê Đạt Chí, Trường Đại học Kinh tế thành phố Hồ Chí Minh, NXB Thông tin và truyền thông.

English books:

  1. Roy S.Freedman (2006), Introduction to financial technology, Elsevier
  2. John Hill (2018), Fintech and the remarking of financial institutions, 1st-edition, Elsevier
  3. Yoshitaka Kitao (2018), Learning practical Fintech from successful companies, Wiley
  4. Theo Lynn, John G.Mooney, Pỉeangelo Rosati, Mark Cummins (2019), Disrupting Finance – Fintech and strategy in the 21st century, Palgrave Macmilan.
    • Credits: 2(2-1-0-4) ~ 3.25 ETCs
    • Prerequisite: None
    • Pre-courses: EM3500 (Principles of Accounting), EM3519 (Corporate Finance)
    • Co-requisite Courses: None

Objectives and Contents: The module helps learners understand the basics of auditing and audit reports; at the same time understands and applies basic techniques for auditing. Overview of auditing, Audit reports, Professional ethics and liability of auditors, Auditing objectives, Audit planning and analytical procedures, Audit evidences, Audit sample selection, Fraud and confusion, Criticality and risk in audit, Internal audit system assessment, Illustration of a basic audit cycle: Audit of sales cycles and receivables.

 
COURSE CONTENTS

Theoretical teaching (45 contact hours and 150 self-study hours)

CHAPTER 1: INTRODUCTION OF RISKS AND BUSINESS RISKS (6 contact hours and 20 self-study hours)

  1. Introduction of risk
  2. Business risks: concepts and classifications
  3. Enterprise business risks

CHAPTER 2: ENTERPRISE RISK MANAGEMENT (6 contact hours and 20 self-study hours)

2.1 Introduction of risk management

2.2 Corporate Management and Risk Management

2.3 Enterprise Risk Management models

MIDTERM ASSESSMENT (3 contact hours and 10 self-study hours)

CHAPTER 3: MEASUREMENT OF BUSINESS RISKS (12 contact hours and 40 self-study hours)

3.1 Risk measurements

3.2 Risks and Firm valuation

CHAPTER 4: RISKS AND RISK ADJUSTED VALUATION (9 contact hours and 30 self-study hours)

4.1. Risk adjusted valuation

4.2. Risk analyis in decision making

4.2.1 Scienario analysis

4.2.2 Decision trees

4.2.3 Simulations

CHAPTER 5: RISK PROFILING AND HEDGING (9 contact hours and 30 self-study hours)

5.1. Risk preference

5.2. Business risks’ Analyzing and Profiling

5.3. Risk hedge analyising

5.4. Risk hedging tools

 
ASSESSMENT

Mid-term test: 30%

Final theory exam: 70%

 
Reading List:

Textbook:

Michel Crouhy, Dan Galai and Robert Mark, 2014, “The essensials of Risk management”, 2nd Edition Mc GrawHill Education, ISBN 978-0-07-182115-5.

Reference books:

Vietnamese references:

  1. Đoàn Thị Hồng Vân (2009). Quản trị rủi ro và khủng hoảng, Nhà xuất bản Lao động – Xã hội
  2. Nguyễn Văn Tiến chủ biên (2005). Quản trị rủi ro, xuất bản lần 2, Nhà xuất bản thống kê,

English references:

    1. Aswath Damodaran, 2007, “Strategic risk Taking: A framework for risk management”, 1st Edition, Wharton School Publishing, ISBN13: 9780131990487
    2. James Lam, 2014, “Enterprise Risk Management: From Incentives to Controls”, 2nd Edition, Wiley Finance Series, ISBN13: 9781118413616
  • Credits: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: EM3500 (Principles of Accounting), EM2713 (Financial Accounting 1)
  • Co-requisite Courses: None

Objectives and Contents: The module helps learners understand the basics of auditing and audit reports; at the same time understands and applies basic techniques for auditing.

Overview of auditing, Audit reports, Professional ethics and liability of auditors, Auditing objectives, Audit planning and analytical procedures, Audit evidences, Audit sample selection, Fraud and confusion, Criticality and risk in audit, Internal audit system assessment, Illustration of a basic audit cycle: Audit of sales cycles and receivables.

 
COURSE CONTENTS

Chapter 1: Auditing Overview (8  contact hours and 12 self-study hours) 

1.1. The necessity of auditing – Auditing concept 

1.2. The relationship between accounting and auditing 

1.3. Types of audit 

1.4. System of auditing standards 

Chapter 2: Audit report (4 contact hours and 6 self-study hours) 

2.1. Content and meaning of the audit report 

2.2. Types of opinions on the audit report 

2.3. The influence of materiality on decisions in the audit report 

Chapter 3: Professional Ethics and Legal Responsibilities of Auditors (4 contact hours and 6 self-study hours) 

3.1. Professional Ethics of Auditors 

3.2. Legal Responsibilities of the Auditor 

Chapter 4: Audit Objectives (4 contact hours and 6 self-study hours) 

4.1. General audit objective 

4.2. A cyclical approach to auditing 

4.3. Relationship between management goals and specific audit objectives 

Chapter 5: Audit planning and analytical procedures (8 contact hours and 12 self-study hours) 

5.1. Meaning of audit planning 

5.2. Audit planning steps 

5.3. Preliminary analytical procedures 

5.4. Auditing methods 

Chapter 6: Audit evidence (8 contact hours and 12 self-study hours) 

6.1. The concept and classification of audit evidence 

6.2. Requirement of audit evidence 

6.3. Techniques for gathering audit evidence 

6.4. Judging audit evidence and audit records 

Chapter 7: Choosing an audit sample (4 contact hours and 6 self-study hours) 

7.1. The concept of audit sampling 

7.2. Methods of selecting audit samples 

7.3. Select the attribute template and select the template by currency 

Chapter 8: Fraud and confusion, substantial and audit risk (4 contact hours and 6 self-study hours) 

8.1. The concept of fraud and confusion 

8.2. substantial and risk in the audit 

8.3. The relationship between substantial and audit risk

Chapter 9: Assessing internal control system (8 contact hours and 12 self-study hours) 

9.1. The nature of the system of internal control 

9.2. Basic elements (components) of the internal control system 

9.3. Understand the system of internal control and assess control risk 

Chapter 10: Examble an audit of a basic cycle: Auditing the sales and collection cycle (8 contact hours and 12 self-study hours) 

10.1. Characteristics of the sales and collection cycle 

10.2. Specific goals of the sales and collection cycle 

10.3. Assess sales and collection cycle audit risk 

10.4. Perform a controlled test of the sales and collection cycles 

10.5. Do basic testing of the sales and collection cycles 

10.6. End of sales cycle audit and collection 

 
ASSESSMENT

Participation: 10%

Individual Assignment: 20%

Group Assignment: 20%

Final exam: 50% 

 
Reading List:

Textbooks: 

Dao Thanh Binh, Nguyen Thuc Huong Giang, Thai Minh Hanh (2014). Basic Auditing Textbook. Publisher Bach Khoa. 

References:

In Vietnamese: 

  • System of Vietnamese auditing standards, VACPA, Financial Publishing House 
  • Sample audit program (3rd issue), VACPA, 2019 
  • Website: http://kiemtoan.com.vn; http://webketoan.vn 

In English:

  • Alvin A Arens; Randal J Elder; Mark S Beasley; Chris E Hogan, Auditing and assurance services an integrated approach, Boston Pearson (2017)
  • Alvin A. Arens and Randal J. Elder (2019). Auditing and Assurance Services (19th Edition)
  • Ebook Assurance (2021), ICAEW – CFAB 
  • Credits: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: Forecasting the future is a fundamental aspect of decision making in any business or government. Since economic and business conditions vary over time, business and government leaders must find ways to keep abreast with the effects that such changes will have on their operations. This course aims to introduce quantitative methods and techniques for time series modeling, analysis, and forecasting with the aid of with computer programming software.  Emphasis will also be put on the applications in economic and business-related areas. The course includes: (1) Overview of forecasting; (2) Analyzing data and selecting forecasting models; (3) Simple forecasting models; (4) Forecasting by trend model; (5) Forecasting by time series analysis; (6) Forecasting by regression model; (7) Forecasting by Box - Jenkins method; (8) Forecasting by qualitative methods.

COURSE CONTENTS

Chapter 1: Overview of Business Forecasting
1.1. Definition and role of business forecasting
1.2. Types of business forecasting
1.3. Process of business forecasts
1.4. Forecast Evaluation
Chapter 2: Input data analysis and model selection
2.1. Role of input data analysis and data quality
2.2. Exploring data patterns
2.3. Business forecasting models selection
Chapter 3: Simple forecasting models
3.1. Naïve Model
3.2. Simple average
3.3. Moving averages
3.4 Simple exponential smoothing
Chapter 4: Linear trend model for forecasting
4.1. Concepts of linear trend model
4.2. Explore linear trend model
4.3. Estimation and hypothesis testing in linear trend model
4.4. Forecasting using linear trend model
4.5. Linear trend models in business forecasting
Chapter 5: Time series model
5.1. Definitions of time series
5.2. Classification of time series
5.3. Time series components
5.4. Seasonal factor in time series
5.5. Forecasting by multiplicative model
5.6. Forecasting by additive model
Chapter 6: Forecast by regression model
6.1. Concepts simple regression and multiple regression
6.2. Simple regression model
6.3. Multiple regression model
6.4. Regression models with dummy variables
Chapter 7: The Box - Jenkins (ARIMA) methodology
7.1. Testing the stationary characteristic of time series
7.2. Autoregressive model
7.3. ARMA model
7.4. ARIMA model
Chapter 8: Judgmental Forecasting
8.1. Overview of judgmental forecasting
8.2. Advantages and disadvantages of judgmental forecasting
8.3. Judgmental forecasting methods

ASSESSMENT

  • After-school exercises should be completed by students independently after each class
  • Mid-term exam: 20%
  • Group Assignment: 20%
  • Final exam: 60%

Reading list:
Textbook

  1. Jeffrey M. Wooldridge, Introductory Econometrics: A Modern Approach, 7th Edition (2020), South-Western, Cengage Learning, USA
  2. Hanke, John E. and Dean W. Wichern. (2014) Business forecasting, 9th Edition, Pearson

References

  1. Diebold, Francis. X. (2017) Forecasting in Economics, Business, Finance and Beyond. University of Pennsylvania.
  2. Damodar N. Gujarati (2011), Basic Econometrics, Mc Graw – Hill, Inc., Printed in Singapore.
  3. Kenneth D. Lawrence, Ronald K. Klimberg (2016), Advances in Business and Management Forecasting, Emerald Group Publishing.
  4. Philip Hans Franses, Dick van Dijk and Anne Opschoor (2014), Time Series Models for Business and Economic Forecasting (second edition), Cambridge University Press, New York.
  • Credits: 3(2-1-1-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: To help learners understand and be able to read financial reports; identify and evaluate types of investing, mobilizing and dividing income at the enterprise. Learners are also equipped with the ability to identify the financial situation (efficiency and financial risk) of the business. Contents of the course are: Overview of financial analysis, Understanding of financial statements, Analysis of asset use, Analysis of capital mobilization activities, Analysis of income distribution activities, Analysis of the situation finance.

 
COURSE CONTENTS

Chapter 1: Overview of big data storage and processing
1.1. Introduction to Big Data (concepts, applications that create and use big data, ...)
1.2. Big data storage problem (organization, storage and management)
1.3. Big data processing problem.
1.4. Current situation of big data storage and processing (technological challenges)
Chapter 2: Hadoop ecosystem
2.1. Introduction to Hadoop
2.2. Components of Hadoop ecosystem (architecture, resources allocation with YARN, MapReduce, job management in MapReduce, ...)
2.3. Introducing Hadoop on cloud services
Chapter 3: Hadoop distributed file system (HDFS)
3.1. Introduction to HDFS
3.2. HDFS architecture
3.3. Read, write files and organize files in HDFS
3.4. Key data type and value data type
3.5. The principle of parallel input / output
3.6. Popular data storage format with HDFS
Chapter 4: NoSQL relational database - part 1
4.1. The database revolution
4.2. Overview of non-relational data models
4.3. The CAP theorem
4.4. Eventual consistency model
4.5. Data models and storage
4.6. Data query language
4.7. Popular non-relational databases
Chapter 4: NoSQL relational database - part 2
4.8. Introducing Amazon DynamoDB (or Hbase, or Cassandra - optional).
4.9. Data distribution architecture of Amazon DynamoDB (or Hbase, or Cassandra, optional). (Environmental settings, shell, table creation, table management, ...).
Chapter 4: NoSQL relational database - part 3
4.10. Handling SQL queries for big data (Hive).
4.11. NewSQL storage technology and properties
Chapter 5: Distributed messaging system
5.1. Introduction and deployment of Apache Kafka
5.2. Distributed architecture of distributed messaging system
5.3. Publisher/consumer model
5.4. Publisher/subscriber model
Chapter 6: Mass data processing techniques - part 1
6.1. MapReduce
6.2. Several basic problems on MapReduce (Count, Sort, Pagerank)
Chapter 6: Mass data processing techniques - part 2
6.3. Apache Spark
6.4. Organizing data in resilient distributed dataset
6.5. DAG processing architecture (Directed Acyclic Graph)
6.6. Programming on Spark dataframe
Chapter 7: Large data flow processing techniques
7.1. Process streams with Spark streaming
7.2. Apache storm
Chapter 8: Big data architecture
8.1. Lambda big data architecture
8.2. Kappa big data architecture
Chapter 9: Big data analysis
9.1. Several basic data analysis algorithms on big data
9.2. Spark ML

 
ASSESSMENT
  • Class participation: 5%
  • Assignments: 10%
  • Mid-term: 25%
  • Final exam: 60%
 
Reading List:

Study material
1. Lecture slides
References 
1. Tiwari, Shashank. Professional NoSQL. John Wiley & Sons, 2011.
2. Lam, Chuck. Hadoop in action. Manning Publications Co., 2010.
3. Miner, Donald, and Adam Shook. MapReduce design patterns: building effective algorithms and analytics for Hadoop and other systems. " O'Reilly Media, Inc.", 2012.
4. Karau, Holden. Fast Data Processing with Spark. Packt Publishing Ltd, 2013.
5. Penchikala, Srini. Big data processing with apache spark. Lulu. com, 2018.
6. White, Tom. Hadoop: The definitive guide. " O'Reilly Media, Inc.", 2012.
7. Gandomi, Amir, and Murtaza Haider. "Beyond the hype: Big data concepts, methods, and analytics." International Journal of Information Management 35.2 (2015): 137-144.
8. Cattell, Rick. "Scalable SQL and NoSQL data stores." Acm Sigmod Record 39.4 (2011): 12-27.
9. Gessert, Felix, et al. "NoSQL database systems: a survey and decision guidance." Computer Science-Research and Development 32.3-4 (2017): 353-365.
10. George, Lars. HBase: the definitive guide: random access to your planet-size data. " O'Reilly Media, Inc.", 2011.
11. Sivasubramanian, Swaminathan. "Amazon dynamoDB: a seamlessly scalable non-relational database service." Proceedings of the 2012 ACM SIGMOD International Conference on Management of Data. ACM, 2012.
12. Chan, L. "Presto: Interacting with petabytes of data at Facebook." (2013).
13. Garg, Nishant. Apache Kafka. Packt Publishing Ltd, 2013.
14. Karau, Holden, et al. Learning spark: lightning-fast big data analysis. " O'Reilly Media, Inc.", 2015.
15. Iqbal, Muhammad Hussain, and Tariq Rahim Soomro. "Big data analysis: Apache storm perspective." International journal of computer trends and technology 19.1 (2015): 9-14.
16. Toshniwal, Ankit, et al. "Storm@ twitter." Proceedings of the 2014 ACM SIGMOD international conference on Management of data. ACM, 2014.
17. Lin, Jimmy. "The lambda and the kappa." IEEE Internet Computing 21.5 (2017): 60-66.
Reference courses:
1. https://www.coursera.org/learn/nosql-database-systems
2. https://who.rocq.inria.fr/Vassilis.Christophides/Big/index.htm
3. https://www.coursera.org/learn/big-data-introduction?specialization=big-data
4. https://www.coursera.org/learn/big-data-integration-processing?specialization=big-data
5. https://www.coursera.org/learn/big-data-management?specialization=big-data
6. https://www.coursera.org/learn/hadoop
7. https://www.coursera.org/learn/scala-spark-big-data

  • Credits: 3(2-1-1-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: After completing the course, students can be able to:

  • Gain a comprehensive understanding of data science as an interdisciplinary field.
  • Be able to creatively apply digital data to answer real-world puzzles.
  • Benefit from the seminar and project-oriented format of this course by launching potential collaborations with other students and faculty.
  • Build computational skills pertinent to specific research questions.

The course provides following contents: Supervised learning: Crush course on Data Classification, Eager vs. Lazy learning: Decision Tree and k-Nearest Neighbors,
Probabilistic models: Näive Bayes classifier; Ensemble methods, bagging and boosting: Random Forest and AdaBoost; Classification performance evaluation: Precision/Recall/F1, Accuracy and ROC Curves; Unsupervised learning: Crush course on Clustering Data;
Distance and similarity measures & K-means clustering; Hierarchical Clustering and Dendrograms; Density-based clustering; Clustering performance evaluation; Applications of texts and documents analysis; Natural Language Processing and Part-of-speech tagging; Sentiment Analysis; Networks: Statistical descriptors of networks: link analysis, centrality, and prestige; Network clustering: modularity and community detection; Dynamics of information and epidemics spreading: threshold and information cascade models; Network visualization algorithms: spring-like layouts, multidimensional scaling, Gephi; Intelligent systems: Recommender systems and collaborative filtering.

  • Credits: 2(1-2-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and content: students is able to: Identify the importance of personal development skills at school, at work and in their life; Analyze the fundamental knowledge to develop personal skills; Practice the steps to basically form the personal development skills; Aware of the need to practice skills of studying and working adapting to modern society and future career; Personal development skills include: Being proactive and setting personal goals; Developing positive thinking; Managing time effectively; Communicating (Small Talk and Big Talk, Listening Skills, Persuasion, Presentation); Working in a team.

The course includes following contents:

  • Team and Teamworking: Why to work in a team; Fundamental knowledge of a team; Introduction to basic personal skills of teamworking; Introduction to interpersonal skills in teamworking.
  • Basic Personal Skills – Personal Achievements: Positive Thinking; Living Values; Time-Management (Managing ourselves).
  • Interpersonal Skills – Team Achievements: Effective Communication & Listening; Presentation; Persuasion.
  • Organization Skills in Teamworking: Team Building; Meetings; Setting and Monitoring Plans; Solving Problems; Evaluating Teamworking.
COURSE CONTENTS

Chapter 1. Team and Teamwork 
1.1. Basic Knowledge of Team
1.2. Stages of Team Development
1.3. Introduction to Personal Skills in Teamwork
Chapter 2. Basic Personal Skills-Personal Success
2.1. Positive Thinking
2.2. Life Values
2.3. Time Management
Chapter 3. Interpersonally Skills – Team Success 
3.1. Effective Communication
3.2. Listening Skill
3.3. Presentation Skill
3.4. Persuasion Skill
Chapter 4. Teamwork Skills 
4.1. Team Building
4.2. Team Meeting
4.3. Setup and Manage a Plan
4.4. Solutions in Teamwork Problems
4.5. Evaluation in Teamwork

ASSESSMENT

Assignments account for 30 % and final exam (written examination) accounts for 70%.

Reading List:

e-Textbook:

Video-based Lectures, https://lms.hust.edu.vn, course: Soft Skills, May 2018.

References:

  1. Trish Summerfield, Anthony Strano, Positive Thinking, HCM City General Publisher, 2015.
  2.  Stephen R. Covey, The 7 habits of highly effective people, HCM City General Publisher, 2007.
  3. Allan & Barbara Pease, Body Language, HCM City General Publisher, 2016.
  4. Robert Cialdini, The Psychology of Persuasion, Society-Labour Publisher, 2018
  • Credits: 2(1-2-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: This subject aims at providing students the basic knowledge about psychological science and its application in reality as well as learning progress and career activities. Student can also better understand of themselves and other people for more proper behaviour, effective learning, better motional self-control and personality development in order to adapt to social changes and the future career.

Moreover, the subject is beneficial to training teamwork skill, decision making skill, presentation skill and skills to give and receive feedback and appropriate attitudes towards the future career.

The course includes following contents:

  • Exploring the human psychological life; The necessity of psychology in life and technical career; The psychological processes, states and attributes of individuals and society with characteristics, laws and mechanisms that arise and form psychological phenomena.
  • Subject is applied in the learning activities of technical students in the missions such as characteristics of learning activities, communication activities, scientific research activities of technical students; some psychological-social laws affect the psychological atmosphere of the student team and collective in the learning of school; The issues of psychological contradiction in learning groups and the adaptation of students with technical learning.
  • Career personality; Personality type characteristics of students with learning and technical occupations; Occupational personality structure; Creative thinking developing, creative capacity of technical laborers; Required capacity and quality of students to adapt to future careers in the current technology context.
COURSE CONTENTS

Lesson 1: Introduction to psychological models
1.1. Concepts of Psychology
1.2. Psychological models in human life
1.3. Applied psychology in technical activities
1.4. The nature of reflexive behavior
1.5. Classification of psychological phenomena
1.6. Other perspectives on psychology
Lesson 2: Perceptual and motor limitations
2.1. Concepts of sensation and perception
2.2. The law of sensation
2.3. The law of perception
2.4. Applying the law of sensation and perception in human life
2.5. Applying the law of sensation and perception in professional activities
Lesson 3: Attention and multitasking
3.1. The concept of attention
3.2. Attribute of attention
3.3. Classification of attention
3.4. Attention and work performance
3.5. Attention and occupational safety
Lesson 4: Working memory and situational awareness
4.1. The concept of memory
4.2. Classification of memory
4.3. Working memory
4.4. Situational awareness
4.5. Limit of working memory
4.6. Working memory in situational awareness
Lesson 5: Thinking and decision making
5.1. The concept of thinking
5.2. Operation and classification of thinking
5.3. Characteristics and stages of thinking
5.4. Thinking in the decision-making process
Lesson 6: Imagination and creativity
6.1. Creativity in imagination
6.2. Technical creativity and technical creativity methods
Lesson 7. Modeling and simulation of human behavior
7.1. The concept of human behavior modeling
7.2. The meaning of human behavior modeling in career and life.
7.3. Developing human behavior simulation

ASSESSMENT

Progression assignments account for 40% and the final exam accounts for 60%.

 
Reading List:

Textbooks:

  1. Nguyen Quang Uan (main author), Tran Huu Luyen, Tran Quoc Thanh (2001), General psychology, Vietnam National University Press, Hanoi.
  2. Nguyen Thi Tuyet (2014), Occupational psychology textbook, Bach Khoa publisher.

References

  1. Phan Dung (2012), Basic creative tricks (in principle). Vietnam National University Press, Ho Chi Minh City.
  2. Michael Michalko (2009), Breakthrough creativity. Knowledge Publisher (Translation).
  3. Phạm Thanh Nghi (2011), Creative Psychology Textbook, Hanoi University of Education Publishing House.
  4. Dao Thi Oanh (1999), Labor Psychology. Vietnam National University Press, Hanoi.
  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: The course provides basic knowledge of the concept, nature, and roles of management; a number of approaches to the management of an organization, business environment, decision-making process in an organization; managerial functions such as planning, organizing, leading, controlling in a company. After completing this course, students will be able to: grasp the basic knowledge of business management, understand the operating environment of an organization, apply that knowledge into the learning process related to management of an organization at the university in the immediate future and future work; understand the management functions of planning, organizing, leading and controlling in an organization; improve the communication, presentation, teamwork, planning, time management, analytical, decision-making skills, .. and apply the knowledge and skills to manage a specific organization or business.

The course includes following contents:

  • Overview of management of an organization: including the concept of management, the management process, and identify who is the manager? Where do they work? What are the manager’s roles? The concept of organization, the characteristics of an organization, the operating environment of an organization.
  • Planning function includes the definition of planning, the roles of planning, the types of plans, planning methods and processes, and factors affecting to the quality of a plan.
  • Organizing function includes definitions and roles of organizational function, the contents of organizational functions: organizational structure design, management process development and human resources management.
  • Leading function include definition of leadership, the contents and role of leadership functions, and popular leadership styles.
  • Controlling function includes the definition of controlling, the roles of controlling function, the methods and types of controlling, the characteristics of an effective control system and controlling principles.
COURSE CONTENTS

Chapter 1. Overview of an organizational management

1.1 . Different perspectives on management work

1.2 . Management process

1.3 . The concept of the manager and the role of Managers in charge

1.3.1. The concept of a manager

1.3.2. Levels of governance in an organization

1.3.3. The role of managers

1.4. Concept, types of organizations and characteristics of an organization

1.4.1. Concept

1.4.2. Types of organizations

1.4.3. General characteristics to note of an organization

1.5. The operating environment of an organization/enterprise and its influence on the management of an organization

1.6 Principles for effective management of an organization

Chapter 2. Planning

2.1. Planning concept

2.2. The role of the planning function

2.3. Classification of plans

2.4 Principles of planning

2.5 Plan tower diagram

2.6 Grounds, methods and procedures for planning

Chapter 3: Organizing

3.1 Concept, role and contents of organizational function

3.1.1 Concept of organizational work

3.1.2 The role of the organization in the process of managing an organization

3.1.3 Contents of organizational work

3.2 Design of organizational structure

3.2.1 Concept and characteristics of organizational structure

3.2.2 Factors affecting the design of an organizational structure

3.2.3 Distinguishing types of organizational structures and their application to organizations/enterprises accordingly

3.3 Organization of the management process

3.3.1 Concept of Management Process Organization

3.3.2 Distinguish between decentralized and centralized management

3.4 Organization of personnel

3.4.1 Identify the human resources that an organization can use

3.4.2 Necessary requirements for the selection of managers

Chapter 4: Leadership 

4.1. The concept and role of the leadership function

4.2. Theory of needs, motives, and motivations

4.3. Leadership style

4.3.1. Leadership based on power

4.3.2. Behavioral Leadership

4.3.3. Situational Leadership

4.3.4. Leadership by purpose

4.4. Leadership Methods

Chapter 5: Controlling

5.1. Definition of controlling activities
5.2. The role of controlling activities in organizational management
5.3. Controlling process
5.4. Types of control (methods and forms)
5.5. Characteristics of an effective controlling system
5.6. Principles of effective control

 
Course materials:

Textbooks:

  1. Phạm Thị Kim Ngọc. Nguyễn Phùng Minh Hằng (2010). Quản trị học. Nhà xuất bản Lao động
  2. Robbins, Coulter, Decenzo (2017). Fundamentals of Management. 10th edition, Pearson Education Inc.

Reference books:

  1. Nguyễn Quang Chương (2013). Bài giảng Quản trị học đại cương. Nhà xuất bản Bách Khoa
  2. Lê Thế Giới (2011).Quản trị học. Nhà xuất bản Tài chính
  3. Nguyễn Thị Liên Diệp (2010).Quản trị học. Nhà xuất bản Lao động xã hội
  4. Bartil, Tein, Mathews, and Martin (2003). Management:A Pacific Rim Focus, Enhanced Edition, Mc. Graw Hill
  5. Ricky (2008).Fundamentals of Management. 5th Edition, South-Western, Cengage Learning
  6. Robbin and Courtler (2002). Management. Prentice Hall
  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: The course equips students with knowledge and skills about the basic knowledge of culture and business culture, the role of business culture as an important factor for business development in enterprises. After finishing the course, the students will be able to:

  • Understand and have an entrepreneur spirit in general; technology startup in particular.
  • Have the ability to create, assign tasks, coordinate work in group work.
  • Identify necessary documents through books, observations, interviews.

Contents:

  • An overview of corporate culture and the role of corporate culture: Concept of culture; Corporate culture; Business culture.
  • Business philosophy: Concept, the role of business philosophy; Content of business philosophy; How to build business philosophy of enterprises; Business philosophy of Vietnamese enterprises.
  • Business ethics and social responsibility: Concept, role of business ethics; Corporate social responsibility; Expressive aspects of business ethics.
  • Entrepreneurial culture: The concept of entrepreneurial culture; Factors affecting entrepreneurial culture; The components of entrepreneurial culture; Entrepreneurial style; Evaluation standards for entrepreneurial culture.
  • Corporate culture: Concept of corporate culture; Steps to build corporate culture; Business culture models in the world; Current situation of cultural construction in Vietnamese enterprises; Solutions to build a suitable corporate culture model in Vietnam.
  • Entrepreneurial spirit: Concept and meaning of entrepreneurial spirit; Forms of entrepreneur and technology start-up; Select a start-up model.
COURSE CONTENTS

Chapter 1: Introduction to the corporate culture and business culture
1.1 Cultural concept
1.2 Concept of corporate culture
1.3 Business culture concept
1.4 Concept of corporate culture
1.5 The role of corporate culture
Chapter 2: Business philosophy
2.1 The concept and the role of business philosophy
2.2 Contents of business philosophy
2.3 Business philosophy development process
2.4 Business philosophy of Vietnamese businesses
Chapter 3: Business ethics and corporate social responsibility
3.1 The concept and the role of business ethics in an enterprise
3.2 Corporate social responsibility
3.3 Business ethics aspects
Chapter 4: Entrepreneurship culture
4.1 Concept of entrepreneurship culture
4.2 Factors affecting to entrepreneurship culture
4.3 Components of entrepreneurship culture
4.4 Entrepreneurship style
4.5 Standards for assessing entrepreneurial culture
Chapter 5: Corporate culture
5.1 Concept of corporate culture
5.2 Steps to build corporate culture
5.3 Models of corporate culture in the world
5.4 The reality of building culture in Vietnamese enterprises
5.5 Solutions to build an appropriate corporate culture model in Vietnam
Chapter 6: Entrepreneurship
6.1 Concept of entrepreneurship
6.2 Types of start-up: entrepreneurship and technology-based start-up
6.3 Start-up model selection

ASSESSMENT

Assignments account for 30 % and final exam (written examination) accounts for 70 %.

Reading List:

Textbook:

Dương Thị Liễu, Business Culture (2012), National Economic University Publish House

References

In Vietnamese:

  1. Nguyễn Ngọc Huyền (2012), Entrepreneurship, National Economic University Publishing House
  2. Trần Ngọc Thêm (2014), Vietnamese Culture Base, Ho Chi Minh City General Publishing House

In English:

  1. Peter F. Drucker (2017), Tinh thần doanh nhân khởi nghiệp và sự đổi mới, Alphabook
  2. Eric Ries, Lean Starup (2012), DT Books, PACE & Thoi Dai Publishing House
  3. Harvard Business Review on Leadership, Harvard Business School Press
 
  • Credits: 2(1-2-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: Provide students with thinking about the steps in the product design process. Providing knowledge and skills on steps to design products properly from the beginning helps to reduce the time to design technology products. Strengthen teamwork skills, presentation skills, skills in planning, writing reports as well as necessary attitudes at work.

Contents of the course include:

  • Knowledge: General process of technical design; Problem-solving skills; Engineering design process; techniques to create specifications of products; techniques to develop a plan to design products; techniques to select best alternatives; and techniques for Testing.
  • Introduction to Design of Experiment (DoE): The basic principles of DoE; go in depth in defining problems, methods of selecting influence factors; methods of determining sample size.
  • Competition between teams: Each team designs and completes a product defined in week 1; Final Report; Final Presentation on the whole product design process; Examination of all learned skills as the course’s learning outcomes.

COURSE CONTENTS

Week 1. Introduction

Introduction to course objectives, learning outcomes, course assessments

Team forming

Introduction to the overall concepts and process and benefits of Design Thinking

Week 2. Introduction of benefit, applications of Design Thinking (continued)

Week 3. Case studies in Design Thinking & 5 Steps of the Design Thinking Process. 

Week 4-5. Step 1: Empathy

To understand the experience, situation and emotion of the user for whom you are designing:

  • Observe
  • Engage
  • Immerse

Week 6-7. Step 2: Define

To process and synthesize the findings in order to form a user Point of View (POV) that you will address). 

  • User
  • Needs
  • Inisights

Week 8-9. Step 3: Ideate

To focus on idea generation. You translate problems into solutions. Explore a wide variety and large quantity of ideas to go beyond the obvious solutions to a problem. 

  • Creativity 
  • Group Synergy
  • Divergent and Convergent Thinking

Week 10-11. Step 4: Prototype

To build to think. A simple, cheap and fast way to shape ideas so you can experience and interact with them.

  • Space prototyping
  • Physical prototyping
  • Paper construction
  • Wireframe building
  • Storyboards
  • Role-plays

Week 11-12. Step 5: Test

To ask for feedback on your prototypes. To learn about your user, reframe your POV and refine your prototype. 

  • Show
  • Create experience
  • Compare

Week 13. Engineering Analysis

Product Specification:

  • Functional Requirements
  • Non-functional requirements

Week 14. Engineering Analysis

Select alternatives: 

  • Evaluate alternatives using an interaction matrix analysis
  • List Criteria
  • Assign Priority Values to Criteria
  • Normalize the Priority Values
  • Compare Alternative Designs
  • Analyze Results

Week 15. Engineering Analysis

Test skills:

  • Define input factors to the system reponse
  • Define controllable and uncontrollable input factors
  • Understand factors that make errors in the test process and test results
  • Skill to collect measured data
  • Skills to predict and analyze the behavior of system response based on input factors

Reading List:

  1. Christian Mueller-Roterberg, Handbook of Design Thinking

  2. Yousef Haik, Tamer M. Shahin, Engineering Design Process, 2nd Edition, Cengage Learning

ASSESSMENT

Grading

Evaluation methods

Description

Evaluated outcomes

Weights

[1]

[2]

[3]

[4]

[5]

A1. Progress grading

Mid-term examination

Assessment on Teams’ activity fulfillment

M1, M3

40%

A2. Final-Exam grading

Final examination

Assessment on Teams’ Activity Fulfillment and Team Project Defense

M1, M3

60%

  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

COURSE OBJECTIVES

Knowledge: This subject aims to provide learners with the most basic knowledge of design and a number of principles in the product design, the industrial design process, design elements, the principles in design layout, the design documentation. Besides, this subject helps learners have the skills to apply knowledge in researching, synthesizing, evaluating and presenting the solutions of the improvement and development of artistic designs in the industrial production.

The subject also provides students with teamwork skills, presentations, and attitudes needed to work in the company.

Skills: Understand the basic concepts and methods of advanced for practical problems solving.

Competences: It   is expected to cultivate students' interest in advanced so that   they can improve the ability of logical reasoning and computing as well as   that of generalizing problems and comprehensive application.

COURSE CONTENTS
  • Overview of Design: Provide the learners with the most basic knowledge about the industrial art design: product concept and the art design of industrial products (from single product design to design style of product system of the company or corporation), the role of industrial art design and thinking design and some principles in product design, Ergonomics principles in product design.
  • The process of industrial art design: Provide learners with basic knowledge about: The process of industrial art design (forming and creating the Designing tasks and the designing solutions, completing designing solutions).
  • Design Elements: Providing learners with basic knowledge about the elements of industrial art design: shapes, lines, colors, sizes, materials, and space. This helps the learner to perceive the product from the point of view of product design, to explain and to understand more deeply about the visual elements of the industrial design.
  • Design Composition Principles: Providing learners with basic knowledge about principles in industrial arts design: Balance, rhythm, unity, emphasis. This helps the learner to be aware of the harmony that is generated in the product through the use of design layout principles.
  • Design Portfolio: Providing learners with knowledge on industrial design art profiles: Concept, role, classification, requirements, structure, presentation and evaluation. This helps the learner to understand the role of the design file, make a profile for a product design plan and present it.
 
ASSESSMENT

Assignments account for 30 % and final exam (written examination) accounts for 70%.