Academic program

Academic program

Bachelor of science in Finance - Banking

Program:                                            Finance – Banking

Education Level:                               Bachelor

Major:                                                Finance – Banking

Major Code:                                     EM5

Duration:                                         4 years

Degree                                            Bachelor of Science in Finance – Banking

Degree Bachelor of Science in Finance-Banking (accredited by CPA Australia)*

Finance – Banking program is built in basic and specialized orientation, including general knowledge about economics, industry and 02 majors in Corporate Finance, Commercial Banking. In addition to specialized knowledge, the program provides the complementary knowledge and essential career skills to bring the widest variety of career options to students in the financial profession at enterprises, banking systems, other financial intermediaries, administrative and non-business units, state management agencies.

Have the opportunity to transfer to Monash University in Australia (Top 60 Global Universities) under a 2.5 + 1.5 model. For the first 2.5 years students will study at Hanoi University of Science and Technology and the next 1.5 years students will study in Australia.

PROGRAM LEARNING OUTCOMES: information.

CAREER OPPORTUNITIES

– Credit specialists, accountants, internal controllers, financial consultants

– Specialists in financial data analysis and processing / financial management / asset analysis and valuation consultancy / financial advisory, tax and investment advisory.

– Head of Financial Accounting Department, Chief Financial Officer (CFO)

– Specialists in analysing, inspecting and performing operations with tax and customs authorities

– Researchers, lecturers in Finance – Banking

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 assessment 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 printf()
3.2. Input data with scanf()
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

Reference:

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. 

ASSESSMENT

Assignments account for 40% and final exam (written examination) accounts for 60%.

  • 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 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 of 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: The module introduces students the basic theories of banking and finance such as currency, finance and the structure of the financial system. After completing this module, students also understand the basic elements of the financial system and form social skills, attitudes and sense of ethics. The module provides students with the knowledge of Overview of finance, Public finance, Banking system (central banks, commercial banks), Insurance, Corporate finance, International finance, Financial market.

COURSE CONTENTS

Chapter 1: Fundamental theory of money

1.1. The origin and evolution of money

1.2. The nature and function of money

1.3. The currency mode

1.4. The basic theory of money

Chapter 2: Overview of finance

2.1. The origin and evolution of finance

2.2. The nature of finance

2.3. The function of finance

2.4 Financial system

2.5 Credit and interest

Chapter 3: Public finance

3.1. The development of public finance

3.2. Concept and characteristics of public finance

3.3. The role of public finance

3.4 State budget and public financial funds

Chapter 4: Banking system

4.1. Central bank

4.2. Commercial bank

Chapter 5: Insurance

5.1. Risks and the necessity of insurance

5.2. Concept and nature of insurance

5.3. Socio-economic role of insurance

5.4 Main concepts on insurance activities

5.5 Main types of insurance

Chapter 6: Corporate finance

6.1. Nature and role of corporate finance

6.2. Corporate finance structure

6.3. Income and profit distribution of businesses

Chapter 7: International finance

7.1. Establishment and development of international finance

7.2. Foreign exchange

7.3. Balance of international payments

7.4 International financial institutions

Chapter 8: Financial markets

8.1. Origin and evolution of the financial market

8.2. Concept, role and classification of financial markets

8.3. Money market and capital market

ASSESSMENTS

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

Class discussion: 20%

Group assignment: 20%

Final exam: 50%

Textbooks:

  1. Frederic S. Mishkin (2021). The Economics of Money, Banking, and Financial Markets, Global Edition (13th edition), Pearson
  2. Nguyễn Văn Ngọc (2021). Tiền tệ ngân hàng và thị trường tài chính, Tái bản lần 2, NXB Đại học Kinh tế Quốc dân
  • 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: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: EM3230 (Applied Statistics)
  • Co-requisite Courses: None

Objectives and Contents: Students are equipped with basic knowledge of econometrics, regression analysis with two variables, multiple variables, and qualitative variables. The module also helps students understand the nature, causes,  consequences, and methods for detecting and resolving multicollinearity, heteroskedasticity, autocorrelation and attributes of good econometric models to choose. In addition, students will be able to present techniques for estimating coefficients in a two-variable regression model, multivariate regression model, dummy-variable regression model and statistical inference. Students are required to undestand how to choose econometric models, how to effectively employ econometric software for analysis and forecasting, to discuss implication and propose solutions based on estimated results to deal with ecocomic issues. 

This subject includes: (1) Introduction to econometrics and regression analysis; (2) Two-variable regression model, estimation and testing; (3) Multivariate regression model; (4) Dummy-variable regression model; (5) Multicollinearity; (6) Heteroskedasticity; (7) Autocorrelation. 

COURSE CONTENTS

Chapter 1. Introduction to Econometrics and Regression Analysis

1.1.         Definition of Econometrics

1.2.         The Methodology of Econometrics

1.3.         Functions in Econometrics

1.4.         Econometric Data

Chapter 2. Bivariate Regression Model

2.1.          Bivariate Analysis Definition

2.2.          Ordinary Least Squares (OLS)

2.3.          Assumptions of OLS

2.4.          Estimation of Regression Coefficients

2.5.          Estimation Accuracy

2.6.          Goodness of Fit Testing in Bivariate Regression

2.7.          Credible Interval Estimation

2.8.          Significance Testing for Regression Coefficients

2.9.          Using Regression Models for Forecasting

Chapter 3. Multivariate Regression Model

3.1.         Introduction to Multivariate Regression Model

3.2.         Assumptions of Multivariate Regression Model

3.3.         Regression Coefficients Estimation

3.4.         R-Squared and Adjusted R-Squared

3.5.         Credible Interval Estimation

3.6.         Testing for Regression Coefficients

3.7.         Testing the Fit of the Model

Chapter 4. Regression with Dummy Variables

4.1.         The Nature of Dummy Variables

4.2.         Regression with One Quantitative and One Qualitative Variables

4.3.         Regression with One Quantitative and Two Qualitative Variables

4.4.         Comparing Two Regression Models using Dummy Variables

Chapter 5. Multicollinearity

5.1.         The Nature of Multicollinearity

5.2.         Causes and EffECTS of Multicollinearity 

5.3.         Detecting Multicollinearity

5.4.         Remedies for Multicollinearity

Chapter 6. Heteroscedasticity

6.1.         The Nature of Heteroscedasticity

6.2.         Causes and EffECTS of Heteroscedasticity

6.3.         Detecting Multicollinearity

6.4.         Remedies for Multicollinearity

Chapter 7. Autocorrelation

7.1.         The Nature of Autocorrelation

7.2.         Causes and EffECTS of Autocorrelation

7.3.         Detecting Autocorrelation

7.4.         Remedies for Autocorrelation

ASSESSMENT 

Class discussion: 5%

Group assignment: 35%

Final exam: 60%

Reading List:

Textbook:

  • Wooldridge, J.M. (2015). Introductory Econometrics: A Modern Approach. 6th Edition. South-Western Cengage Learning.

References:

  • Gujarati, D.N. (2009). Essentials of Econometrics. McGraw-Hill/Irwin.
  • Gujarati, D.N. (2008). Basic Econometrics. McGraw-Hill.
  • Ramanathan, R. (2002). Introductory Econometrics with Applications. Harcourt College Publishers.
  • Credits: 3(3-1-0-6) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM1100 (Principles of Microeconomics)
  • Co-requisite Courses: None

Objectives and Contents: This course aims to equip students with basic concepts of marketing, the role of marketing to individuals and organization doing business in market mechanisms and key decisions of marketing in the enterprise. After completing this subject, students will be able to: describe the marketing activities to be done and the role of marketing in a business organization, distinguish between marketing and sales, present the general process of marketing activities in the enterprise: macro environment analysis, market research, competitors analysis, market segmentation, target market selection, developing marketing-mix strategies and programs; name and describe criteria used to market segmentation, target market selection; explain advantages and disadvantages of target market selection strategies; present the content of marketing-mix policies: Product, Price, Place, Promotion; compare various types of marketing-mix strategies for different types of products and market conditions.

This module consists of (1) an overview of marketing; (2) marketing information system and market research; (3) marketing environment; (4) purchasing behavior of customers; (5) segmentation, target market selection and positioning; (6) decisions about products; (7) pricing decisions; (8) distribution decisions; and (9) marketing communication decisions.

COURSE CONTENTS

Chapter 1: Introduction to marketing (6 con-tact hours and 10 self-study hours)   

1.1 Marketing as an Activity 

1.2 Marketing as a Management Philosophy 

1.3 Core Marketing Concepts 

1.4 Roles of Marketing for Organizations and Individuals 

Chapter 2: Marketing Information System and Market Research (8 contact hours and 10 self-study hours)   

2.1 Marketing Information and Marketing Decisions 

2.2 Collecting Internal Marketing Information 

2.3 Collecting Marketing Intelligence 

2.4 Market Research 

Chapter 3: Marketing Environment for Enterprises (6 contact hours and 10 self-study hours)   

3.1 Macro-marketing environment 

3.2 Micro-marketing environment 

Chapter 4: Customer Buying Behavior (8 contact hours and 10 self-study hours)   

4.1 Importance of Studying Customer Buying Behavior 

4.2 Buying Behavior of Consumers 

4.3 Buying Behavior of Industrial Customers 

4.4 Buying Behavior of Non-profit Organizations 

Chapter 5: Market Segmentation, Targeting and Positioning (8 contact hours and 10 self-study hours)   

5.1 Introduction 

5.2 Market Segmentation 

5.3 Target Market Selection 

5.4 Positioning 

5.5 Differentiation 

Chapter 6: Product Decisions (P1) (6 contact hours and 10 self-study hours)   

6.1 Introduction to P1

6.2 New Product Development 

6.3 Product Brand Decisions 

6.4 Package Decisions 

6.5 Supportive Service Decisions 

6.6 Product Portfolio Decisions

6.8 Product Life Cycle and Marketing Decision 

Chapter 7: Price Decisions (P2) (6 contact hours and 10 self-study hours)   

7.1 Introduction to P2 

7.2 Pricing Methods 

7.3 Types of Pricing Policies 

7.4 Changing Prices and Adapting to Price Changes 

Chapter 8: Place Decisions (P3) (6 contact hours and 10 self-study hours)   

8.1 Introduction to P3 

8.2 Channel Design Decisions 

8.3 Channel Member Management Decisions 

8.4 Retailing and Wholesaling 

8.5 Logistics in Distribution 

Chapter 9: Marketing Communication (P4) (6 contact hours and 10 self-study hours)   

9.1 Introduction to P4 

9.2 Integrated Marketing Communication (IMC) 

9.3 Advertising 

9.4 Sales Promotion 

9.5 Public Relations (PR) 

9.6 Direct Marketing 

9.7 Personal Selling 

ASSESSMENT:

Individual assessment: 50%

Final exam: 50%

Reading List:

Textbook:

Philip Kotler & Gary Amstrong (2021), Principles of Marketing, 18th edition, Pearson Publisher. ISBN-13: 978-1-292-34113-2 

Reference Books:

Philip Kotler, Hermawan Kartajaya, and Iwan Setiawan (2017), Marketing 4.0: Moving from Traditional to Digital, John Wiley & Sons, Inc., Hoboken, New Jersey. ISBN 978-1-119-34106-2. 

William D. Perreault Jr., Joseph P. Cannon, E. Jerome McCarthy (2013), Basic Marketing: A Marketing Strategy Planning Approach, 19th edition, McGraw-Hill Education. ISBN-13: 978-0078028984. 

  • 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: 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. McGraw 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: EM3500 (Principles of Accounting)
  • 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.

COURSE CONTENTS

Chapter 1: Overview of corporate finance 

1.1. Concept, role and position of DNC 

1.2. Enterprise operations and corporate governance content 

1.3. The concept of “economic issues” and the approaches of corporate finance 

1.4. Factors affecting the organization of the DNC 

Chapter 2: Assets-Capital, Expenses-Revenue and profit of the business 

2.1. Overview of assets and capital of the business 

2.2. Business expenses of the enterprise 

2.3. Revenue and income of the business 

2.4. Profits of the business 

Chapter 3: The Time Value of Money 

3.1. The basic concepts 

3.2. Present value and future value of a simple cash flow 

3.3. Present value and future value of annuity 

3.4. Extraordinary compounding of interest 

3.5. Effective interest rate for the year 

Chapter 4: Capital sources and tools for raising capital of enterprises 

4.1. Overview of capital sources and tools for raising capital of enterprises 

4.2. A general model for determining the value of a firm's capital raising tools 

4.3. Model to determine the value of corporate bonds 

4.4. Model to determine the value of preferred shares of the enterprise 

4.5. Model to determine the value of public shares of the enterprise 

Chapter 5: Analysis of corporate financial situation 

5.1. Overview of the analysis of the financial position of the business 

5.2. Overall analysis of financial position through financial statements 

5.3. Analyze financial metrics 

5.4. General analysis of financial situation 

Chapter 6: Cost of capital and capital structure of the enterprise 

6.1. Basic concept of the firm's cost of capital 

6.2. The model determines the average cost of capital and the component cost of capital 

6.3. Apply the average cost of capital model and construct the marginal cost of capital (MCC) curve. 

Chapter 7: Making budget estimates, evaluating and selecting long-term investment projects of enterprises 

7.1. Overview of long-term investment of enterprises 

7.2. Evaluation and selection of investment projects 

7.3. Determine the project's cash flow 

Chapter 8: Business financial planning 

8.1. Goals of financial planning 

8.2. Contents of financial planning 

8.3. Financial planning process 

8.4. Financial planning illustration 

8.5. Forecast of additional capital needs (AFN) 

Summarize, review 

ASSESSMENT

Practice multiple choice (LTTN) on LMS: 10%

Mid-term test: 20%

Analysis exercise: 20%

Final exam: 50% 

Reading List:

Textbook:

  1. Tran Ngoc Tho, Modern Corporate Finance (2nd Edition, revised), Information and Communication Publishing House, 2018-2019
  2. Vu Duy Hao, Tran Minh Tuan, Textbook of Corporate Finance, National Economics University Publishing House, 2019 
  3. Eugene F. Brigham , Joel F. Houston , Fundamentals of Financial Management, 14th edition , Cengage Learning, 2021 

Slide of the lecture on Corporate Finance compiled by BM QLTC teacher group, edited by Dao Thanh Binh. 

Reference  Books:

  1. Nghiem Si Thuong, Basic Textbook of Financial Management, Education Publishing House, 2010
  2. Corporate Finance, Ho Chi Minh City Economic Publishing House 2020 
  3. Aswath Damodaran, Corporate Finance: Theory and Practice, John Wiley & Sons.
  4. George E. Pinches, Foundations of Financial Management, McGraw-Hill Education, 17th edition (2018) 
  • 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 Banking and Finance majors. 

COURSE CONTENTS

Unit 1. The organization of the financial industry
-    Vocabulary
-    Reading comprehensive
-    Writing
Unit 2. Accounting (1) - Accounting
-    Vocabulary
-    Reading comprehensive
-    Writing
Unit 3. Accounting (2) – Financial statements
-    Vocabulary
-    Reading comprehensive
-    Writing
Unit 4. Fund mobilization (1) – Loan and credit
-    Vocabulary
-    Reading comprehensive
-    Writing
Unit 5. Fund mobilization (2) – Stocks and Shares
-    Vocabulary
-    Reading comprehensive
-    Writing
Unit 6. Asset Management
-    Vocabulary
-    Reading comprehensive
-    Writing
Unit 7. Retail banking
-    Vocabulary
-    Reading comprehensive
-    Writing
Unit 8. Central banking
-    Vocabulary
-    Reading comprehensive
-    Writing

ASSESSMENT

Participation + class discussions: 10%

Mid-term exam: 20%

Group assignment: 20%

Final exam: 50%

Reading List:

Textbook:

Le Phong Chau, Do Hoai Linh, English for Banking and Finance (2019), National Economics University.

Reference Book:

Robert E. Wright (2012), Finance, Banking and Money, Pearson.

  • 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

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)

2.1 Payment

2.2 Lending

2.3 Insurtech

2.4 Crowdfunding

2.5 Investment and wealth management

2.6 Other services

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

3.1 Fintech ecosystem

3.2 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:

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: 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 resources of a company, that is human resources. 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.

COURSE CONTENTS

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

3.2.1. The purpose of training and development activities 

3.2.2. The relationship between training, development and careers 

3.2.3. Methods of training and development 

3.2.4. Identify training and development needs 

3.2.5. Organize the implementation of training and development activities 

3.2.6. Evaluate the effectiveness of training activities 

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 

5.1.1. Concepts and objectives of remuneration system

5.1.2. Importance of remuneration system 

5.1.3. Factors affecting the remuneration system 

5.1.4. Criteria for building a remuneration system 

5.2. Setting up and Managing wages and salaries 

5.2.1. The importance of wage and salary management 

5.2.2. Payroll scale system of the State

5.2.3. Building the payment system of the enterprise 

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

Assignments: 40 %

Final exam: 60 %

Reading List:

Textbook:   

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

Reference Books: 

Vietnamese references: 

  1. Tran Thi Kim Dung (2018). Quản trị nhân lực, Nhà xuất bản Tài chính
  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: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • Co-requisite Courses: None

Objectives and Contents: This course provides students with the knowledge and method of analyzing, managing projects. Upon completion of this course, the students could be able to make and analyze the project, implement, organize and control the project.

This course covers the subjects: Project analyzing method; project control; evaluation of project performance; evaluation view points and apply the knowledge in project management. 

COURSE CONTENTS

Chapter 1: Overviewing of investment projects

Chapter 2: Projects' Cash flow

Chapter 3: Value of Cash flow over time

Chapter 4: Indicators for evaluating the effectiveness of investment projects

Chapter 5: Analyzing the financial efficiency of investment projects

Chapter 6: Analyzing the effectiveness of investment projects in term of risk

Chapter 7: Analyzing the social-economics efficiency of investment projects

Chapter 8: Investment projects management

Textbooks:

Analyzing the effectiveness of investment projects - Lectures. Published by NXB NB Chính trị Quốc gia 2013

Organization and implementation of the project - monograph, Published by NXB NB Chính trị Quốc gia 2014

Practice problems: Analyzing the effectiveness of investment projects. Published by NXB NB Chính trị Quốc gia 2015

Dr. Phạm Phụ,  Analyzing and choosing investment projects (economics - technology), published by NXB Trường ĐHBK TP Hồ Chí Minh

Tung Au, Thomas P. Au - Allyn and Bacon, Inc, Engineering Economics for Capital Investment Analysis

Hard ; Seymour Smidt, Decide on estimating investment capital

Dr. Đặng Minh Trang (2003), Calculating investment projects (economics - technology), published by

Dr. Đặng Minh Trang (2004),  Investment project management, Hanoi: published by Nhà xuất bản Thống kê.

Project Standard Guide Microsoft Office Project 2003

Microsoft office project 2003. Steps by steps

  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM3511 (Theory of Finance and Monetary)
  • Co-requisite Courses: None

Objectives and Contents: To help the learner understand the position and role of the insurance industry in the financial system and socio-economic life. Understand the basics of insurance and organization of insurance business, principles of insurance, current laws on insurance and apply to basic insurance. The learner is then able to calculate of insurance premiums, determination of losses and compensation values of insurers as well as have systematic thinking ability; solve problems, explore and propose solutions in the field of insurance.

The module provides students with the knowledge of Insurance, Social insurance, Commercial insurance, Property insurance, Compulsory commercial insurance, Health insurance, Life insurance

COURSE CONTENTS

Chapter 1: INTRODUCTION TO INSURANCE

1.1. Definition and role of insurance 

1.2. Insurance system in Vietnam 

1.3. General issues on social insurance 

1.4. Issues on commercial insurance

Chapter 2: TYPES OF SOCIAL INSURANCE 

2.1. Social insurance 

  1. Unemployment insurance 
  2. Health insurance 

Chapter 3: PROPERTY INSURANCE 

3.1. Brief on asset insurance

3.2. Marine insurance 

3.3. Material insurance of transport means

3.4. Saving insurance

Chapter 4: COMMERCIAL COMPULSORY INSURANCE 

4.1. Definition and characteristics of compulsory insurance 

4.2. Several recent compulsory insurance

4.3. Third-party insurance Motor insurance 

Chapter 5: NON-LIFE INSURANCE FOR PEOPLE 

5.1. Definition and features of non-life insurance for people 

5.2. Role of non-life insurance for people 

5.3. Issues on non-life insurance for people 

5.4. Types of non-life insurance for people 

Chapter 6: LIFE INSURANCE

6.1. Definition and characteristics of life insurance 

6.2. Role of life insurance 

6.3. Types of life insurance 

6.4. Various issues related to life insurance 

ASSESSMENT

Attendance: 10%

Class discussion: 20%

Group homework: 20%

Final exam: 50%

Reading List:

Textbooks: 

  1. Nguyễn Đăng Tuệ, Nguyễn Thị Vũ Khuyên (2021). Giáo trình Bảo hiểm, Trường đại học Bách Khoa Hà Nội, Nhà xuất bản Bách Khoa Hà Nội. 

References: 

  1. Emmett J. Vaughan, Therese M. Vaughan (2014). Fundamental of Risk and Insurance, 11th edition, John Wiley and Sons Inc. 
  2. The Law on Social Insurance, the Law on Health Insurance, the Law on Insurance Business and current guiding documents 
 
  • Credits: 2(2-1-0-4) ~ 3.25 ETCs
  • Prerequisite: None
  • Pre-courses: EM3511 (Theory of Finance and Monetary)
  • Co-requisite Courses: None

Objectives and Contents: To help students understand the concepts, roles and functions of the stock market in the financial market in particular and the economy in general. Students will also understand the commodities traded on the stock market. The module also equips students the methods of trading securities at stock exchanges, valuing securities and knowing how to make investment decisions.

The course provides students the following: Overview of the stock market; Securities; Securities companies; Primary stock market; Secondary stock market; Securities valuation; International bond market.

COURSE CONTENTS

Chapter 1: Overview of the stock market 

1.1 History of stock market formation and development 

1.2 Position and structure of the stock market 

1.3 The role of the stock market 

1.4 Operating principles of the stock market 

1.5 Participants in the stock market 

1.6 Positive and negative impacts of stock market 

Chapter 2: Securities 

2.1 Definition and characteristics of securities 

2.2 Shares 

2.3 Bonds 

2.4 Investment fund certificates 

2.5 Derivative securities 

2.6 Stock price index 

Chapter 3: Securities company 

3.1 Definition and characteristics of a securities company 

3.2 Roles and operating principles of a securities company 

3.3 Organizational structure of a securities company 

3.4 Securities company operations 

Chapter 4: Primary stock market 

4.1 The concept and characteristics of the primary stock market 

4.2 Entities and methods of issuing securities 

4.3 Initial public offering of securities 

Chapter 5: Secondary stock market 

5.1 Definition and characteristics of the secondary stock market 

5.2 Structure of the secondary stock market 

5.3 Centralized securities market 

5.4 Decentralized stock market 

Chapter 6: Stock valuation 

6.1 Principles of securities valuation 

6.2 Bond pricing models 

6.3 Stock valuation models 

Chapter 7: International bond market 

7.1 International bonds and international bond markets 

7.2 Issuance of bonds on the international bond market 

7.3 Advantages and limitations of international bond issuance 

ASSESSMENT

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

Individual Exercise: 20%

Group homework: 10%

Final exam: 60%

Reading List:

Books:

  1. Nguyen Van Nam, Vuong Trong Nghia (2018). Stock Exchange, Financial Publishing House.
  2. Andrew Johnson (2017). Stock Market, Kindle Edition

References:

Vietnamese reference material:

Bui Kim Yen (2015). Thị trường chứng khoán, Nhà xuất bản Lao động xã hội.

  • 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(2-2-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: EM3519 (Corporate Finance)
  • Co-requisite Courses: None

Objectives and Contents: The course aims to help learners understand the basic issues of corporate financial management such as financial functions, transaction flows and financial flows in enterprises, financial indicators… Learners also understand and apply the knowledge and skills to make the basic financial decisions of a business. The module also provides knowledge and skills on specialized corporate finance issues such as mergers, acquisitions, isolations and bankrupt…

Contents of the course include: Overview of corporate finance and corporate finance management, Source of information for corporate finance, Financial instruments and valuation, Risk and pricing models, Analysis of corporate finance, Developing short-term financial plans and controlling short-term financial balances, Relationships between corporate policies in corporate finance, Analysis of direct investment efficiency and selection of capital mobilization methods for the project, Some specific issues of corporate finance.

COURSE CONTENTS

Chapter 1. Overview of corporate finance and corporate finance management 

1.1. Financial functions of the business 

1.2. The basic line of financial transactions of the business 

1.3. Financial flows in the business 

1.4. Financial indicators reflect the performance of the enterprise 

1.5. Objectives and basic principles in corporate financial management 

Chapter 2. Sources of information used for corporate financial management 

2.1. Source of accounting information 

2.2. Source of industry information 

2.3. Source of information from financial markets 

Chapter 3. Financial instruments and financial valuation 

3.1. Bases and principles of financial valuation 

3.2. Method of conversion to the future 

3.3. The method of conversion to the present 

3.4. Special cases in the present conversion 

3.5. Capital raising tools 

Chapter 4. Risks and pricing models of risks 

4.1. Portfolio theory and Markowitz model 

4.2. Organize the group 

4.3. Instructions on the sources of information and principles of information collection 

4.4. Regulations on the structure of the report and implementation timetables 

4.5. Risk pricing models are applied in determining the cost of raising capital 

Chapter 5. Analysis of corporate financial situation 

5.1. The principles of information gathering analysis 

5.2. Preliminary processing of information collected during the analysis 

5.3. Preliminary analysis by the method of absolute and relative difference analysis 

5.4. How to define and meaning financial indicators 

5.5. Analyse using the continuous replacement method and compare according to the standard 

5.6. Orientation to improve the financial situation of the business 

Chapter 6. Developing short-term financial plans and controlling short-term financial balances 

6.1. Introduce methods for making short-term financial plans. 

6.2. The content of the division plans follows the method of detailed estimation 

6.3. Methods of determining short-term financial reserves 

6.4. Adjustment directions and solutions to ensure short-term financial balance 

Chapter 7. The relationship between partial policies in the general financial policies of enterprises 

7.1. The content of the policy constitutes financial policy. 

7.2. Mechanism of synchronization of component policies according to financial policy objectives 

Chapter 8. Analysing the efficiency of direct investment and selecting methods of capital raising for the project 

8.1. Concepts and forms of direct investment 

8.2. The content of a direct investment project 

8.3. The spending assesses the effectiveness and risk of a direct investment project 

8.4. Basis for selecting methods of raising capital for direct investment projects 

Chapter 9. Some specific issues of corporate finance 

9.1. Repurchase 

9.2. Unify 

9.3. Separate 

9.4. Bankrupt 

ASSESSMENT

- Practical individual exercise (done in class) as required by the teacher: 10% 

-Mid-term exam (open questions or multiple choices questions): 10% 

- Assignment (individual or group report writing): 10% 

- Final exam (open questions or multiple choices questions): 70% 

Reading List:

Textbook:

  1. Nguyễn Hải Sản (2014). Quản trị tài chính doanh nghiệp, Nhà xuất bản Trẻ. 
  2. Pierre Vernimmen, Pascal Quiry, Maurizio Dallocchio, Yann Le Fur, Antonio Salvi (2014). Corporate Finance: Theory and Practice, 4th Edition. 

Reference Books:

[1] Vũ Việt Hùng (2002). Giáo trình Quản lý tài chính, NXB Đại học quốc gia. 

[2] Trần Ngọc Thơ (2003). Tài chính Doanh nghiệp hiện đại, Nhà xuất bản Thống kê 

[3] Nghiêm Sĩ Thương (2010). Giáo trình cơ sở quản lý tài chính, NXB Giáo dục 

[4] Bùi Văn Vần, Vũ Văn Ninh (2013). Giáo trình Tài chính doanh nghiệp, NXB Tài chính. 

[5] Eugen F. Brigham (1996). Fundamentals of Financial Management, International edition, 11th edition, The Dryden Press 

[6] Ross S., Westerfield R. & Jaffe J. (1996). Corporate Finance, McGraw-Hill, 4th edition. 

  • Credits: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: EM3519 (Corporate Finance)
  • Co-requisite Courses: None

Objectives and Contents: To help learners understand and be able to analyze the investment environment, Identify and evaluate investment instruments, Identify and evaluate investment instruments. The course includes following contents: Overview of Financial Investment, Financial Instruments and Pricing, Market: Trading and Trading Indexes, Analysis and Valuation of Stock by Basic Method, Stock Valuation by Method Correction of stock prices according to technical method, Drawing up of portfolios.

COURSE CONTENTS

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

Part 1. Fundamentals of Financial Investment

CHAPTER 1 – INTRODUCTION OF FINANCIAL INVESTMENT (5 contact hours and 10 self-study hours)

  • Concepts and investment principles
  • Risk and risk classification
  • Expected return

CHAPTER 2 – FINANCIAL INSTRUMENTS AND VALUATION MODELS (6 contact hours and 12 self-study hours)

  • Stock
  • Bond
  • Derivatives

CHAPTER 3 – FINANCIAL MARKET: INDICE AND PERFORMANCE (3 contact hours and 6 self-study hours)

  • Investment decision making process
  • Financial market: organization and functions
  • Operation mechanism

Part 2. Stock analysis and valuation

CHAPTER 4 – FUNDAMENTAL ANALYSIS AND VALUATION METHOD (10 contact hours and 40 self-study hours)

  • Definition
  • Valuation process
  • Business environment analysis
  • Investment cash flow analysis
  • Cost of capital and Discount rate estimation
  • Free cash flow for equity estimation
  • Stock valuation

CHAPTER 5 – RELATIVE ANALYSIS AND VALUATION METHOD (6 contact hours and 24 self-study hours)

  • Financial planning
  • Investors’ preference and expected relative ratios (P/E; P/B and P/S)
  • Stock valuation

CHAPTER 6 – TECHNICAL ANALYSIS METHOD (6 contact hours and 24 self-study hours)

  • Concepts
  • Diagrams and figures
  • Technical analysing indicators
  • Analysing process

Part 3. Investment portfolio management

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

CHAPTER 7 – INVESTMENT PORTFOLIO MANAGEMENT (6 contact hours and 24 self-study hours)

  • Markowiz model
  • CAPM model
  • Investment portfolio’s performance indicators
ASSESSMENT

Discuss in class: 10%

Group homework: 30%

Final exam: 60%

Reading List:

Textbook:

Frank K. Reilly, Keith C Brown, Stanford J. Leeds (2018). “Investment analysis and portfolio management”, Eleventh Edition, Dryden Publishing house

Reference Books:

Vietnamese references

Vu Viet Hung (2003). Financial investment, Statistics Publishing house

English references

Corado & Jordan (2005). Fundamental of Investments – Valuation and Management, 3rd edition, Mc Graw Hill

  • 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: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: EM3511 (Theory of Finance and Monetary), EM3519 (Corporate Finance)
  • Co-requisite Courses: None

Objectives and Contents: To help the students understand the formulation and development history, role, function, task and operation. The course will also provide the theory of central bank’s function, task and operation. At the end, the student can understand and apply the knowledge on commercial banks’ functions, tasks and main operations in the banking system.

The course includes: Overview on bank and banking system as well as banking operations such as: cash and capital mobilization; credit; domestic payment; international payment, import and export financing; foreign currency trading.

COURSE CONTENTS

Chapter 1: OVERVIEW OF BANKS AND BANKING SYSTEMS (8 contact hours and 10 self-study hours)

1.1. History of bank formation and development

1.1. Roles and functions of the bank

1.2. Central bank

1.3. Commercial Bank

Chapter 2: TREASURY OPERATIONS AND CAPITAL MOBILIZATION (8 contact hours and 10 self-study hours)

2.1 Treasury operations

2.2 Capital raising operations

Chapter 3: CREDIT OPERATIONS (5 contact hours and 10 self-study hours)

3.1. Basics of credit of commercial banks

3.2. Credit operations for corporate customers

3.3. Credit operations for individual customers

Chapter 4: DOMESTIC PAYMENT OPERATIONS (8 contact hours and 10 self-study hours)

4.1. Payment authorization

4.2. Collection mandate

4.3. Check

4.4. Payment card

Chapter 5: INTERNATIONAL PAYMENT OPERATIONS (8 contact hours and 10 self-study hours)

5.1. International payment facilities

5.2. International payment methods

Chapter 6: FOREIGN CURRENCY TRADING OPERATIONS (8 contact hours and 10 self-study hours)

6.1. Concept, characteristics of the foreign exchange market

6.2. Exchange rates and influencing factors

6.3 Foreign currency trading operations of commercial banks

ASSESSMENT 

Attendance: 10%

Group assignment: 20%

Final test: 70%

Reading List:

Textbook:

Nguyễn Minh Kiều (2013). Nghiệp vụ ngân hàng thương mại hiện đại (Lý thuyết, bài tập và bài giải), NXB Tài chính.

References:

Vietnamese references:

  1. Phan Thị Thu Hà (2013). Ngân hàng thương mại, Đại học Kinh tế quốc dân.
  2. Nguyễn Đăng Dờn (2009). Nghiệp vụ ngân hàng trung ương, ĐH Kinh tế thành phố Hồ Chí Minh.

English references:

  1. Moorad Choudhry (2011). An introduction to banking: Liquidity risk and asset-liability management, Wiley.
  2. Shelagh Heffernan (2004). Modern Banking, Wiley
  • Credits: 3(3-1-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • 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

Chapter 1. Introduction of management accounting (4 con-tact hours and 6 self-study hours)

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 (4 con-tact hours and 6 self-study hours)

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 (8 con-tact hours and 12 self-study hours)

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 (8 contact hours and 12 self-study hours)

4.1 Defintions

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 (8 con-tact hours and 12 self-study hours)

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 (8 con-tact hours and 12 self-study hours)

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 (8 con-tact hours and 12 self-study hours)

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 con-tact hours and 12 self-study hours)

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 (8 con-tact hours and 12 self-study hours)

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

Classroom exercises: 10%

Group homework: 10%

Big assignment: 10%

Final exam: 70%

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: None
  • Co-requisite Courses: None

Objectives and Contents: This course equips students with an overview of the credit service of the central bank such as grasping the concepts and legal regulations on credit, credit process and knowing how to evaluate credit quality. Students are also provided with the bank's internal credit rating and analysis methods. The course provides knowledge about the specific forms of credit of the bank and helps students understand the management of credit risk of the commercial bank. The course includes: (1) Overview of commercial bank credit; (2) Analysis of the commercial bank credit, (3) Internal credit rating system of commercial banks, (4) Bank credit for enterprises (5) Other commercial bank credit forms (6) Credit risk management of commercial banks

COURSE CONTENTS

Chapter 1: Overview of commercial bank credit (8 contact hours and 10 self-study hours)

1.1 Overview of credit activities of commercial banks

1.2 Legal regulations on credit activities of banks

1.3 Duration and methods of granting credit of banks

  • Interest rates and fees for commercial bank credit
  • Commercial bank credit process

1.6 Commercial bank credit quality

Chapter 2: Analysis of the commercial bank credit (8 contact hours and 10 self-study hours)

  • Objectives and requirements of credit analysis
  • Factors to consider when analyzing credit
  • Credit analysis process

2.4 Qualitative and quantitative analysis

Chapter 3: Internal credit rating system of commercial banks (8 contact hours and 10 self-study hours)

  • Overview of credit rating
  • Overview of internal credit rating
  • Corporate customer credit rating
  • Individual customer credit rating

3.5 Evaluation of internal credit rating framework

Chapter 4: Credit appraisal of corporate customers (8 contact hours and 10 self-study hours)

4.1 Credit forms for corporate customers

4.2 Short-term credit appraisal for corporate customers

4.3 Medium to long term credit appraisal for corporate customers

Chapter 5: Credit appraisal of individual customer (8 contact hours and 10 self-study hours)

5.1 General issues of individual customer lending

5.2 Individual customer loan products

5.3 Credit appraisal of individual customer

Chapter 6: Commercial bank credit risk management (5 contact hours and 10 self-study hours

6.1 Commercial bank credit risk

6.2 Credit risk management of commercial bank

6.3 Commercial bank credit risk prevention and handling measures

ASSESSMENT

Participation + Journal Assignments: 10%

Midterm exam: 20%

Final exam: 70%

Reading List:

Textbook:

[1] Nguyen Minh Kieu (2014). Modern Commercial Banking (Theory, Exercise and SolutionFinance Publishing House.

[2] Ly Hoang Anh, Nguyen Dang Don (2014), Credit Appraisal, UEH Publishing House

Reference Books:

[1] Nguyen Van Tien (2015). Commercial Bank Management, Statistical publishing house

[2] Dinh Xuan Hang, Nguyen Van Loc (2012). Commercial bank credit management, Academy of Finance, Finance Publishing House.

[3] Jonathan Golin,‎ Philippe Delhaise (2013). The Bank Credit Analysis Handbook, Kindle Edition.

[4] Arnold Ziegel (2015). Fundamentals of Credit and Credit Analysis: Corporate Credit Analysis.

  • Credits: 3(2-2-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: EM3519 (Corporate Finance)
  • Co-requisite Courses: None

Objectives and Contents: The course aims to help learners understand the basic issues of corporate financial management such as financial functions, transaction flows and financial flows in enterprises, financial indicators… Learners also understand and apply the knowledge and skills to make the basic financial decisions of a business. The module also provides knowledge and skills on specialized corporate finance issues such as mergers, acquisitions, isolations and bankrupt…

Contents of the course include: Overview of corporate finance and corporate finance management, Source of information for corporate finance, Financial instruments and valuation, Risk and pricing models, Analysis of corporate finance, Developing short-term financial plans and controlling short-term financial balances, Relationships between corporate policies in corporate finance, Analysis of direct investment efficiency and selection of capital mobilization methods for the project, Some specific issues of corporate finance.

COURSE CONTENTS

Chapter 1. Overview of corporate finance and corporate finance management

1.1. Financial functions of the business

1.2. The basic line of financial transactions of the business

1.3. Financial flows in the business

1.4. Financial indicators reflect the performance of the enterprise

1.5. Objectives and basic principles in corporate financial management

Chapter 2. Sources of information used for corporate financial management

2.1. Source of accounting information

2.2. Source of industry information

2.3. Source of information from financial markets

Chapter 3. Financial instruments and financial valuation

3.1. Bases and principles of financial valuation

3.2. Method of conversion to the future

3.3. The method of conversion to the present

3.4. Special cases in the present conversion

3.5. Capital raising tools

Chapter 4. Risks and pricing models of risks

4.1. Portfolio theory and Markowitz model

4.2. Organize the group

4.3. Instructions on the sources of information and principles of information collection

4.4. Regulations on the structure of the report and implementation timetables

4.5. Risk pricing models are applied in determining the cost of raising capital

Chapter 5. Analysis of corporate financial situation

5.1. The principles of information gathering analysis

5.2. Preliminary processing of information collected during the analysis

5.3. Preliminary analysis by the method of absolute and relative difference analysis

5.4. How to define and meaning financial indicators

5.5. Analyze using the continuous replacement method and compare according to the standard

5.6. Orientation to improve the financial situation of the business

Chapter 6. Developing short-term financial plans and controlling short-term financial balances

6.1. Introduce methods for making short-term financial plans.

6.2. The content of the division plans follows the method of detailed estimation

6.3. Methods of determining short-term financial reserves

6.4. Adjustment directions and solutions to ensure short-term financial balance

Chapter 7. The relationship between partial policies in the general financial policies of enterprises

7.1. The content of the policy constitutes financial policy.

7.2. Mechanism of synchronization of component policies according to financial policy objectives

Chapter 8. Analyzing the efficiency of direct investment and selecting methods of capital raising for the project

8.1. Concepts and forms of direct investment

8.2. The content of a direct investment project

8.3. The spending assesses the effectiveness and risk of a direct investment project

8.4. Basis for selecting methods of raising capital for direct investment projects

Chapter 9. Some specific issues of corporate finance

9.1. Repurchase

9.2. Unify

9.3. Separate

9.4. Bankrupt

ASSESSMENT

Practical individual exercise (done in class) as required by the teacher: 10%

Mid-term exam (open questions or multiple choices questions): 10%

Assignment (individual or group report writing): 10%

Final exam (open questions or multiple choices questions): 70%

Reading List:

Textbook:

[1] Nguyễn Hải Sản (2014). Quản trị tài chính doanh nghiệp, Nhà xuất bản Trẻ.

[2] Pierre Vernimmen, Pascal Quiry, Maurizio Dallocchio, Yann Le Fur, Antonio Salvi (2014). Corporate Finance: Theory and Practice, 4th Edition.

Reference Books:

[1] Vũ Việt Hùng (2002). Giáo trình Quản lý tài chính, NXB Đại học quốc gia.

[2] Trần Ngọc Thơ (2003). Tài chính Doanh nghiệp hiện đại, Nhà xuất bản Thống kê

[3] Nghiêm Sĩ Thương (2010). Giáo trình cơ sở quản lý tài chính, NXB Giáo dục

[4] Bùi Văn Vần, Vũ Văn Ninh (2013). Giáo trình Tài chính doanh nghiệp, NXB Tài chính.

[5] Eugen F. Brigham (1996). Fundamentals of Financial Management, International edition, 11th edition, The Dryden Press

[6] Ross S., Westerfield R. & Jaffe J. (1996). Corporate Finance, McGraw-Hill, 4th edition.

  • 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: 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: EM3511 (Theory of Finance and Monetary), EM3519 (Corporate Finance)
  • Co-requisite Courses: None

Objectives and Contents: To help the students understand the formulation and development history, role, function, task and operation. The course will also provide the theory of central bank’s function, task and operation. At the end, the student can understand and apply the knowledge on commercial banks’ functions, tasks and main operations in the banking system.

The course includes: Overview on bank and banking system as well as banking operations such as: cash and capital mobilization; credit; domestic payment; international payment, import and export financing; foreign currency trading.

COURSE CONTENTS

Chapter 1: OVERVIEW OF BANKS AND BANKING SYSTEMS (8 contact hours and 10 self-study hours)

1.1. History of bank formation and development

1.1. Roles and functions of the bank

1.2. Central bank

1.3. Commercial Bank

Chapter 2: TREASURY OPERATIONS AND CAPITAL MOBILIZATION (8 contact hours and 10 self-study hours)

2.1 Treasury operations

2.2 Capital raising operations

Chapter 3: CREDIT OPERATIONS (5 contact hours and 10 self-study hours)

3.1. Basics of credit of commercial banks

3.2. Credit operations for corporate customers

3.3. Credit operations for individual customers

Chapter 4: DOMESTIC PAYMENT OPERATIONS (8 contact hours and 10 self-study hours)

4.1. Payment authorization

4.2. Collection mandate

4.3. Check

4.4. Payment card

Chapter 5: INTERNATIONAL PAYMENT OPERATIONS (8 contact hours and 10 self-study hours)

5.1. International payment facilities

5.2. International payment methods

Chapter 6: FOREIGN CURRENCY TRADING OPERATIONS (8 contact hours and 10 self-study hours)

6.1. Concept, characteristics of the foreign exchange market

6.2. Exchange rates and influencing factors

6.3 Foreign currency trading operations of commercial banks

ASSESSMENT

Attendance: 10%

Group assignment: 20%

Final test: 70%

Reading List:

Textbook:

Nguyễn Minh Kiều (2013). Nghiệp vụ ngân hàng thương mại hiện đại (Lý thuyết, bài tập và bài giải), NXB Tài chính.

References

Vietnamese references:

  1. Phan Thị Thu Hà (2013). Ngân hàng thương mại, Đại học Kinh tế quốc dân.
  2. Nguyễn Đăng Dờn (2009). Nghiệp vụ ngân hàng trung ương, ĐH Kinh tế thành phố Hồ Chí Minh.

English references:

  1. Moorad Choudhry (2011). An introduction to banking: Liquidity risk and asset-liability management, Wiley.
  2. Shelagh Heffernan (2004). Modern Banking, Wiley.
  • Credits: 3(2-2-0-6) ~ 4.67 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • 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

Chapter 1: Basic issues of commercial banking business administration

1.1 Overview of commercial banks

1.2 Experience and objectives of commercial bank management

1.3 Commercial Bank Management Framework

1.4 Principles in commercial banking management

Chapter 2: Analyzing commercial activities of commercial banks

2.1 Literature review and analytical methods

2.2 Business analysis of commercial banks

Chapter 3: Credit risk management of commercial banks

3.1. Concept and process of credit risk management of commercial banks

3.2. Recognizing credit risk of commercial banks

3.3. Analysis and measurement of credit risk of commercial banks

3.4. Monitoring and handling to minimize credit risk of commercial banks

Chapter 4: Portfolio Management of Commercial Banks

4.1. The concept, goals and role of portfolio management

4.2. Investment tools

4.3. Factors influencing investment decisions

4.4. Investment strategy analysis

Chapter 5: Liquidity and reserve management of commercial banks

5.1. Some concepts

5.2. Causes of liquidity risk of commercial banks

5.3. Signs of liquidity risk of commercial banks

5.4. Measuring the liquidity risk of commercial banks

5.5 Handling and minimizing liquidity risks of commercial banks

5.6. Reserve management of commercial banks

Chapter 6: Managing interest rate risk of commercial banks

6.1. KN, cause of RRLS

6.2. Measure and manage RRLS by interest rate gap

6.3. Measuring and Managing RRLS with Futures Gaps

6.4. Managing RRLS with derivatives

Chapter 7: Managing the exchange rate risk of commercial banks

7.1. Foreign currency position and exchange rate risk

7.2. Causes of exchange rate risk

7.3. Measure and assess exchange rate risk

7.4. Hedging exchange rate risk

Chapter 8: Equity management of commercial banks

8.1. Equity and the role of equity

8.2. Measuring and managing equity of commercial banks

ASSESSMENT

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

Individual Exercise: 20%

Group homework: 10%

Final exam: 60%

Reading List:

Textbooks

Nguyen Van Tien (2015). Quản trị Ngân hàng thương mại. Statistical publisher

References

Vietnamese reference material:

Truong Quang Thong (2010). Quản trị Ngân hàng thương mại. University of Economics Ho Chi Minh City

English References:

  1. Timothy W.Koch and .Scott Mac Donald, Bank Management, Cengage Learning 2014.
  2. Peter Rose, Bank Management and Financial Services, The McGraw Hill, 2010.
  • 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: EM3211 (Principles of Marketing)
  • Co-requisite Courses: None

Objectives and Content: The module aims to provide basic concepts of service marketing, the role of marketing in financial organizations and the main decisions of marketing in businesses providing financial services. After completing this module, students will be able to: present basic concepts in the field of service marketing (loyalty, satisfaction, expectations, service quality, service marketing-mix …); know how to analyze customer buying behavior related to financial market services and segments; Describe the process and criteria for selecting target markets as well as building marketing-mix strategies for financial services; Present concepts and models for measuring and managing financial service quality; Analyze influencing factors and propose strategies to improve financial service productivity.

Modules include: (1) overview of service marketing; (2) analyze customer purchasing behavior; (3) segmentation, target market selection and positioning; (4) service decisions; (5) decide on service prices; (6) decisions about service delivery; (7) decisions about service marketing communications; (8) decisions about human factors in services; (9) decide on the service delivery process; (10) decide on tangible elements; (11) service quality; and (12) improve service productivity.

COURSE CONTENTS

Chapter 1 Overview of service and service marketing 

1.1 Roles and importance of service in the economy development

1.2 Service and types of services 

1.3. Environmental Factors stimulating the transformation of the service economy 

1.4 Characteristics of services 

1.5 Servuction 

1.6 Introduction of service marketing

Chapter 2 Service consumers – target market selection

2.1 Introduction of service consumers 

2.2 Decision making process of service consumers 

2.3 Service servuction system 

2.4 Service market segmentation and target market selection 

2.5 Positioning Services 

Chapter 3 Service product decision

3.1 Service and Components of a service product

3.2 Decisions for service product 

3.3 New service development 

Chapter 4 Service Pricing

4.1 Introduction of service price 

4.2 Service pricing methods 

4.3 Relationship between price and customer perceived value

4.4 Price management 

Chapter 5 Distributing Services and Service Marketing Communications

5.1 Introduction of service distribution 

5.2 Decisions in service distribution 

5.3 Strategic location considerations and when should service be delivered

5.4 Roles of technology in service dilevery 

5.5 Introduction of service marketing communication 

5.5 Service marketing communication plan 

5.6 Challenges in service marketing communication 

Chapter 6 People - physical environment – service process 

6.1 Roles of people in service 

6.2 Frontline work

6.3 Decisions in people in service 

6.4 Roles of physical environment in service 

6.5 Impact of physical environment to customer 

6.6 Decisions in physical environment 

6.7 Designing physical environment 

6.8 Introduction of service process 

6.9 Designing service process 

6.10 Managing customer perticipation in service processes 

Chapter 7 Service quality – service productivity 

7.1 Service quality 

7.2 SERVQUAL - SERVPERF – service gaps 

7.3 Factors affecting service productivity 

7.4 Relationship between service productivity and quality

7.5 Balancing demand and capacity 

7.6 Managing demand – Managing waiting lines and reservation 

Chapter 8 Managing relationship – service recovery 

8.1 Customer relationship 

8.2 Customer loyalty 

8.3 Analyse and manage customer database

8.4 Complaint Handling and Service Recovery 

ASSESSMENT

Participation: 10 %,

Teamwork (reports and presentation): 20%,

Mid-term test: 20%

Final exam: 50 %

Reading List:

Textbook:   

Vietnamese Language Book:

  • Phạm Thi Huyền và Nguyễn Hoài Long (2018), Service Marketing, National Economics Publisher 

English Language Book:

  • Jochen Wirtz & Christopher Lovelock (2018), Essentials of Service Marketing, 3rd edition, Pearson Education Limited. ISBN 13: 978-1-292-08995-9 
  • Valerie Zeithaml, Mary Jo Bitner & Dwayne Gremler (2017), Services Marketing - Integrating Customer Focus Across the Firm, 7th edition, McGraw-Hill Education. ISBN 978-0-07-811210-2 

Reference  books:

Vietnamese Language Materials:

Lưu Đan Thọ, Tôn Thất Hoàng Hải và Cao Minh Nhựt (2016), Modern service marketing, Financial publisher. 

  • Credits: 2(0-0-2-2) ~ 1.83 ETCs
  • Prerequisite: None
  • Pre-courses: None
  • 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: an 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

Chapter 1: Overview of commercial bank credit (8 contact hours and 10 self-study hours)

  • Overview of credit activities of commercial banks
  • Legal regulations on credit activities of banks
  • Duration and methods of granting credit of banks
  • Interest rates and fees for commercial bank credit
  • Commercial bank credit process
  • Commercial bank credit quality

Chapter 2: Analysis of the commercial bank credit (8 contact hours and 10 self-study hours)

  • Objectives and requirements of credit analysis
  • Factors to consider when analyzing credit
  • Credit analysis process
  • Qualitative and quantitative analysis

Chapter 3: Internal credit rating system of commercial banks (8 contact hours and 10 self-study hours)

  • Overview of credit rating
  • Overview of internal credit rating
  • Corporate customer credit rating
  • Individual customer credit rating
  • Evaluation of internal credit rating framework

Chapter 4: Credit appraisal of corporate customers (8 contact hours and 10 self-study hours)

  • Credit forms for corporate customers
  • Short-term credit appraisal for corporate customers
  • Medium to long term credit appraisal for corporate customers

Chapter 5: Credit appraisal of individual customer (8 contact hours and 10 self-study hours)

5.1 General issues of individual customer lending

5.2 Individual customer loan products

5.3 Credit appraisal of individual customer

Chapter 6: Commercial bank credit risk management (5 contact hours and 10 self-study hours)

6.1 Commercial bank credit risk

6.2 Credit risk management of commercial bank

6.3 Commercial bank credit risk prevention and handling measures

ASSESSMENT

Participation + journal assignments: 10%

Midterm exam: 20%

Final exam: 70%

Reading List:

Text books:

[1]        Nguyen Minh Kieu (2014). Modern Commercial Banking (Theory, Exercise and SolutionFinance Publishing House.

[2]        Ly Hoang Anh, Nguyen Dang Don (2014), Credit Appraisal, UEH Publishing House

Reference books:

[1]        Nguyen Van Tien (2015). Commercial Bank Management, Statistical publishing house

[2]        Dinh Xuan Hang, Nguyen Van Loc (2012). Commercial bank credit management, Academy of Finance, Finance Publishing House.

[3]        Jonathan Golin,‎ Philippe Delhaise (2013). The Bank Credit Analysis Handbook, Kindle Edition.

[4]        Arnold Ziegel (2015). Fundamentals of Credit and Credit Analysis: Corporate Credit Analysis.

  • Credits: 2(0-0-2-2) ~ 1.83 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: EM3211 (Principles of Marketing)
  • Co-requisite Courses: None

Objectives and Contents: The course aims to help learners understand the basic issues of corporate financial management such as financial functions, transaction flows and financial flows in enterprises, financial indicators… Learners also understand and apply the knowledge and skills to make the basic financial decisions of a business. The module also provides knowledge and skills on specialized corporate finance issues such as mergers, acquisitions, isolations and bankrupt…

Contents of the course include: Overview of corporate finance and corporate finance management, Source of information for corporate finance, Financial instruments and valuation, Risk and pricing models, Analysis of corporate finance, Developing short-term financial plans and controlling short-term financial balances, Relationships between corporate policies in corporate finance, Analysis of direct investment efficiency and selection of capital mobilization methods for the project, Some specific issues of corporate finance.

COURSE CONTENTS

Chapter 1. Overview of corporate finance and corporate finance management

1.1. Financial functions of the business

1.2. The basic line of financial transactions of the business

1.3. Financial flows in the business

1.4. Financial indicators reflect the performance of the enterprise

1.5. Objectives and basic principles in corporate financial management

Chapter 2. Sources of information used for corporate financial management

2.1. Source of accounting information

2.2. Source of industry information

2.3. Source of information from financial markets

Chapter 3. Financial instruments and financial valuation

3.1. Bases and principles of financial valuation

3.2. Method of conversion to the future

3.3. The method of conversion to the present

3.4. Special cases in the present conversion

3.5. Capital raising tools

Chapter 4. Risks and pricing models of risks

4.1. Portfolio theory and Markowitz model

4.2. Organize the group

4.3. Instructions on the sources of information and principles of information collection

4.4. Regulations on the structure of the report and implementation timetables

4.5. Risk pricing models are applied in determining the cost of raising capital

Chapter 5. Analysis of corporate financial situation

5.1. The principles of information gathering analysis

5.2. Preliminary processing of information collected during the analysis

5.3. Preliminary analysis by the method of absolute and relative difference analysis

5.4. How to define and meaning financial indicators

5.5. Analyze using the continuous replacement method and compare according to the standard

5.6. Orientation to improve the financial situation of the business

Chapter 6. Developing short-term financial plans and controlling short-term financial balances

6.1. Introduce methods for making short-term financial plans.

6.2. The content of the division plans follows the method of detailed estimation

6.3. Methods of determining short-term financial reserves

6.4. Adjustment directions and solutions to ensure short-term financial balance

Chapter 7. The relationship between partial policies in the general financial policies of enterprises

7.1. The content of the policy constitutes financial policy.

7.2. Mechanism of synchronization of component policies according to financial policy objectives

Chapter 8. Analyzing the efficiency of direct investment and selecting methods of capital raising for the project

8.1. Concepts and forms of direct investment

8.2. The content of a direct investment project

8.3. The spending assesses the effectiveness and risk of a direct investment project

8.4. Basis for selecting methods of raising capital for direct investment projects

Chapter 9. Some specific issues of corporate finance

9.1. Repurchase

9.2. Unify

9.3. Separate

9.4. Bankrupt

ASSESSMENT

- Practical individual exercise (done in class) as required by the teacher: 10%

-Mid-term exam (open questions or multiple choices questions): 10%

- Assignment (individual or group report writing): 10%

- Final exam (open questions or multiple choices questions): 70%

Reading List:

Textbook:

  1. Nguyễn Hải Sản (2014). Quản trị tài chính doanh nghiệp, Nhà xuất bản Trẻ.
  2. Pierre Vernimmen, Pascal Quiry, Maurizio Dallocchio, Yann Le Fur, Antonio Salvi (2014). Corporate Finance: Theory and Practice, 4th Edition.

Reference books:

[1] Vũ Việt Hùng (2002). Giáo trình Quản lý tài chính, NXB Đại học quốc gia.

[2] Trần Ngọc Thơ (2003). Tài chính Doanh nghiệp hiện đại, Nhà xuất bản Thống kê

[3] Nghiêm Sĩ Thương (2010). Giáo trình cơ sở quản lý tài chính, NXB Giáo dục

[4] Bùi Văn Vần, Vũ Văn Ninh (2013). Giáo trình Tài chính doanh nghiệp, NXB Tài chính.

[5] Eugen F. Brigham (1996). Fundamentals of Financial Management, International edition, 11th edition, The Dryden Press

[6] Ross S., Westerfield R. & Jaffe J. (1996). Corporate Finance, McGraw-Hill, 4th edition.

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

Objectives and Content: This course aims to help students synthesize and apply gained
knowledge and practice at internship enterprises according to various managerial aspects,
identify problems of enterprises, factors affecting accounting activities, and create firm basic
to carry out graduation thesis. After completing this course, 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 as required by the subject; know how to assess
the managerial activities; Identify key issues facing the business; determine the topic for
capstone project.
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
consist 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.

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

Objectives and Contents: To help the students understand the formulation and development history, role, function, task and operation. The course will also provide the theory of central bank’s function, task and operation. At the end, the student can understand and apply the knowledge on commercial banks’ functions, tasks and main operations in the banking system.

The course includes: Overview on bank and banking system as well as banking operations such as: cash and capital mobilization; credit; domestic payment; international payment, import and export financing; foreign currency trading.

COURSE CONTENTS

Chapter 1: OVERVIEW OF BANKS AND BANKING SYSTEMS (8 contact hours and 10 self-study hours)

1.1. History of bank formation and development

1.1. Roles and functions of the bank

1.2. Central bank

1.3. Commercial Bank

Chapter 2: TREASURY OPERATIONS AND CAPITAL MOBILIZATION (8 contact hours and 10 self-study hours)

2.1 Treasury operations

2.2 Capital raising operations

Chapter 3: CREDIT OPERATIONS (5 contact hours and 10 self-study hours)

3.1. Basics of credit of commercial banks

3.2. Credit operations for corporate customers

3.3. Credit operations for individual customers

Chapter 4: DOMESTIC PAYMENT OPERATIONS (8 contact hours and 10 self-study hours)

4.1. Payment authorization

4.2. Collection mandate

4.3. Check

4.4. Payment card

Chapter 5: INTERNATIONAL PAYMENT OPERATIONS (8 contact hours and 10 self-study hours)

5.1. International payment facilities

5.2. International payment methods

Chapter 6: FOREIGN CURRENCY TRADING OPERATIONS (8 contact hours and 10 self-study hours)

6.1. Concept, characteristics of the foreign exchange market

6.2. Exchange rates and influencing factors

6.3 Foreign currency trading operations of commercial banks

ASSESSMENT

Attendance: 10%

Group assignment: 20%

Final test: 70%

Reading List:

Textbook

Nguyễn Minh Kiều (2013). Nghiệp vụ ngân hàng thương mại hiện đại (Lý thuyết, bài tập và bài giải), NXB Tài chính.

References

Vietnamese references:

  1. Phan Thị Thu Hà (2013). Ngân hàng thương mại, Đại học Kinh tế quốc dân.
  2. Nguyễn Đăng Dờn (2009). Nghiệp vụ ngân hàng trung ương, ĐH Kinh tế thành phố Hồ Chí Minh.

English references:

  1. Moorad Choudhry (2011). An introduction to banking: Liquidity risk and asset-liability management, Wiley.
  2. Shelagh Heffernan (2004). Modern Banking, Wiley
  • 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: 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

Chapter 1. Introduction of management accounting (4 con-tact hours and 6 self-study hours)

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 (4 con-tact hours and 6 self-study hours)

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 (8 contact hours and 12 self-study hours)

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 (8 contact hours and 12 self-study hours)

4.1 Defintions

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 (8 con-tact hours and 12 self-study hours)

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 (8 con-tact hours and 12 self-study hours)

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 (8 con-tact hours and 12 self-study hours)

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 con-tact hours and 12 self-study hours)

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 (8 contact hours and 12 self-study hours)

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

Classroom exercises: 10%

Group homework: 10%

Big assignment: 10%

Final exam: 70%

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: 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 organization's governance

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

  • Planning concept
  • The role of the planning function
  • Classification of plans

2.4 Principles of planning

2.5 Plan tower diagram

2.6 Grounds, methods and procedures for planning

Chapter 3: Organizational function

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 function

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: Test function

5.1. Test function concept

5.2. Test function role

5.3 Classification of tests, inspection processes and methods

5.4 Effective test system

5.5. Principles in testing

Reading List:

Textbook:

  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
 
Reading List:

Textbook:

  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: 3(2-2-0-6) ~ 3.25 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.

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

Theoretical teaching (50 contact hours and 75 self-study hours) 

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 (4 contact hours and 6 self-study hours) 

- Understanding reason for writing 

- Understanding audience 

- Understanding types of technical reports 

2.2 Ethical considerations (4 contact hours and 6 self-study hours) 

 - Understanding ethical obligations 

- Acknowledging sources 

- Avoiding plagiarism 

- Searching information/ data/reading materials, etc 

- Preparing citation and preference 

2.3 Basic writing skills (4 contact hours and 6 self-study hours) 

- Understanding word order 

- Structuring sentences 

- Structuring paragraphs

- Writing description of a chart/ table/ and figure 

2.4 Job application documents (4 contact hours and 6 self-study hours) 

- Resume 

- Job-application letter 

2.5 Writing a proposal (4 contact hours and 6 self-study hours) 

- Structure of a proposal 

2.6 Writing information reports (4 contact hours and 6 self-study hours) 

- Formats of information reports 

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

2.7 Research paper (4 contact hours and 6 self-study hours) 

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

- Summarizing research papers and preparing a literature review 

2.9 Internship report (4 contact hours and 6 self-study hours) 

- Understanding purposes of internship report 

- Understanding structure of an internship report 

- Writing annotated bibliography 

Group presentation  

Course review 

ASSESSMENT

Individual assessment 1: 10%

Individual assessment 2: 10%

Individual assessment 3: 10%

Group presentation: 10%

Attendance: 10%

Final exam: 50%

 
Reading List:

Required readings:

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:

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

  • 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%.