Academic program

• 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 (13^th 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

2. According to VAS

2.1.      Environment of financial accounting

2.2.      Legal framework for financial accounting

2.3.      Conceptual framework – VAS 01

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

2.1. Accounting of inventories - Measurement

2.1.1. Accounting of inventories according to IFRS

2.1.2. Accounting of inventories according to Vietnamese accounting standards

2.2. Accounting of inventories – Other issues

2.2.1 Accounting of inventories – Other issues according to IFRS

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

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

3.1 General issues of salary accounting and salary deductions

3.2 Salary accounting

3.3 Salary Deductions Accounting

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

4.1. Fixed asset increase and decrease recording

4.1.1. Fixed asset increase and decrease recording according to IFRS

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

4.2. Use of fixed assets

4.2.1. Use of fixed assets according to IFRS

4.2.2 Use of fixed assets according to Vietnamese accounting standards

4.3. Lease

4.3.1. Lease according to IFRS

4.3.2 Lease according to Vietnamese accounting standards

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

5.1 General issues about production costs and product prices

5.2 Accounting of production costs

5.3 Accounting of production prices

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

6.1 Sales measurement according to IFRS

6.2 Sales measurement according to Vietnamese accounting standards

6.3 Accounting for sales according to Vietnamese accounting standards

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

7.1. Accounting of business results

7.2 Accounting of result allocation

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

8.1. Accounting of corporate income tax according to IFRS

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

8.2.1. Current CIT

8.2.2. Deferred CIT

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

9.1.      Balance sheet

9.2.      Income statement

9.3.      Cash flow statement

9.4.      Notes to financial statements

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

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

ASSESSMENT

Participation: 10%

Individual assignment: 20%

Group homework: 20%

Final test: 50%

Reading List:

Textbooks:

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

Vietnamese references:

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

English References:

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

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

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

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

COURSE CONTENTS

Chapter 1: Financial Statements in enterprises

Overview of financial statements in enterprises

Definitions and meanings

Basic elements of financial statements in enterprises

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

1.2.1. Statement of Financial Position

1.2.2 Income Statement

1.2.3 Statement of Cash Flows,

1.2.4. Notes to Financial Statements

Chapter 2. Consolidated financial statements in groups

2.1. Overview of consolidated financial statements in groups

2.1.1.   Definitions of consolidated financial statements in groups

 2.1.2.  Characteristics of consolidated financial statements in groups

2.1.3.   Objectives of consolidated financial statements in groups

2.1.4.   Scopes of consolidated financial statements in groups

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

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

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

Chapter 3. Consolidated Statement of Financial Position

3.1. Overview of Consolidated Statement of Financial Position

3.1.1. Definitions

3.1.2. Principles of consolidation

Preparation and presentation of Consolidated Statement of Financial Position

3.2.1 Elimination and part elimination

3.2.2 Determining non-controlling interests

3.2.3 Determining goodwill arising on consolidation

3.2.4 Intercompany trading

3.2.5 Dividends and pre-acquisition profits

3.2.6 Consolidation techniques and examples

Chapter 4. Consolidated Income Statement

4.1. Overview of Consolidated Income Statement

4.1.1. Definitions

4.1.2. Principles of consolidation

4.2. Preparation and presentation of Consolidated Income Statement

4.2.1 Intercompany trading

4.2.2 Intercompany dividends

4.2.3. Dividends and pre-acquisition profits

4.2.4. Consolidation techniques and examples

Chapter 5. Consolidated Cash Flow Statement

5.1. Overview of Consolidated Cash Flow Statement

5.1.1. Definitions

5.1.2. Principles of consolidation

5.2. Preparation and presentation of Consolidated Cash Flow Statement

5.2.1 Consolidated items and non-controlling interests

5.2.2 Consolidation techniques and examples

ASSESSMENT

Participation: 10%

Individual assignment: 20%

Group homework: 20%

Final test: 50%

Reading List:

Textbooks:

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

References:

1. Circular 200/2014/TT-BTC on guidelines for accounting policies for enterprises dated 22th December 2014. Ministry of Finance.
2. Circular 202/2014/TT-BTC on guidelines for preparing and presenting consolidated financial statements, dated 22th December 2014. Ministry of Finance.
3. Financial Accounting and Reporting. (2017). Barry Elliot and Jamie Elliot, Edition 18edn, Pearson Publishing house.

• Credits: 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, 19^th edition, McGraw-Hill Education. ISBN-13: 978-0078028984. 

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

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

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

Content

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

Reading list

Text book

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

Reference:
Vietnamese books

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

English books

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

Study and examination requirements and forms of examination

• After-school exercises should be completed by students independently after each class
• Mid-term: 30%
• Final exam: 70%

• 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 ECTs
• Prerequisite: None
• Pre-courses: None
• Co-requisite Courses: None

Objectives and Contents: This course help students grasp basic isssues of foreign trade and the shift of resources between countries, including the source and the gains from trade among nations, the tools and methods used in international trade, the problem of international investment, foreign currency market and exchange rate.

After completing this subject, students will be able to:

• Understand the basis of forming and the mechanism for dividing the gains from international trade between countries.
• Assess the impact of international trade barriers on the interests of businesses, consumers and the whole market.
• Understand the formation and basic characteristics of the types of international economic links that lead to changes in the mode of economic activity of enterprises.
• Know the principles and motives that lead to the shift of international investment capital among enterprises across countries.
• Know the principle of forming the exchange rate between currencies and financial instruments used to hedge exchange rate fluctuations in the foreign exchange market.

Contents of the course include: Theories of international trade: absolute advantage, relative advantage and competitive advantage. Trade policy instruments such as export-import tariffs, export-import quotas, technical barriers, dumping. International investment. Foreign exchange market and exchange rate.

Contents:

Chapter 1: INTRODUCTION TO INTERNATIONAL ECONOMICS 

1.1. Definition of international economics

1.2. Roles of international economics

1.3. Subjects and contents of international economics study 

Chapter 2: INTERNATIONAL TRADE THEORY 

2.1. Absolute advantage theory 

2.2. Comparative advantage theory

2.3. Factor proportion theorem

2.4. Theory of competitive advantage 

Chapter 3: MEASURES THAT REGULATE INTERNATIONAL TRADE 

3.1. Overview of international trade policy 

3.2. Import and export tariffs 

3.3. Import and export quotas 

3.4. Dumping 

3.5. Other measures regulating international trade 

Chapter 4: INTERNATIONAL ECONOMIC INTEGRATION 

4.1 Forms of international economic integration 

4.2 Analyse the impact of international economic integration 

4.3 International economic organizations in the world 

Chapter 5: MULTI-NATIONAL COMPANY AND INTERNATIONAL RESOURCES MOVEMENT 

5.1. Business types of enterprise in a globalized environment 

5.2. Multinational companies 

5.3. International capital movement 

5.4. International labor movement 

Chapter 6: FOREIGN EXCHANGE MARKET AND INTERNATIONAL BALANCE OF PAYMENTS 

6.1 Foreign exchange market 

6.2 Exchange rates 

6.3 International balance of payments 

Textbook:   

Paul R. Krugman (2017). International Economics: Theory and Policy. 11th edition. Addison-Wesley. 

Reference books： 

[1] Hoang Vinh Long (2004). International economics. Ho Chi Minh City National University Press 

[2] Dr. Tran Van Hoe and Dr. Nguyen Van Tuan (2007). International trade curriculum. National Economic University Press. 

[3] John D. Daniels at al (2015). International Business: Environments and Operations. 15th edition. Pearson Education Ltd. 

[4] Nguyen Tai Vuong, (2017), Lecture on International Economics, School of Economics and Management, Hanoi University of Science and Technology (HUST)

• 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: 

3. Dessler, Gary (2020). Fundamentals of human resource management. Pearson Higher, 15th Edition
4. 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 

2. Unemployment insurance 
3. 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.