Academic program

• 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 25^th 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

2. 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 Nghiệp, Tình 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. 9^th 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, 4^th 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. Subramanyam, John 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.