{"id":11345,"date":"2023-11-03T16:33:20","date_gmt":"2023-11-03T09:33:20","guid":{"rendered":"https:\/\/sem-hust.solidtech.vn\/?page_id=11345"},"modified":"2025-04-04T10:50:55","modified_gmt":"2025-04-04T03:50:55","slug":"bachelor-of-science-in-accounting","status":"publish","type":"page","link":"https:\/\/sem.hust.edu.vn\/en\/bachelor-of-science-in-accounting","title":{"rendered":"Bachelor of Science in Accounting"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"11345\" class=\"elementor elementor-11345\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9c52def e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"9c52def\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\" data-e-bg-lazyload=\"\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cabb8c1 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"cabb8c1\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;,&quot;container_type&quot;:&quot;flex&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-49864bb custom-nav-child e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"49864bb\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c0ddf88 elementor-widget elementor-widget-heading\" data-id=\"c0ddf88\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 04-12-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h6 class=\"elementor-heading-title elementor-size-default\"><a href=\"\/en\/academic-program\">Academic program<\/a><\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41d4339 elementor-widget elementor-widget-heading\" data-id=\"41d4339\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\"><a href=\"\/en\/master-degree\">Master Degree<\/a><\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fbe17f elementor-widget elementor-widget-heading\" data-id=\"7fbe17f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\"><a href=\"\/en\/doctoral-degree\/\">Doctoral Degree<\/a><\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-162c305 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"162c305\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-449f5a5 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"449f5a5\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6235ac1 elementor-widget elementor-widget-heading\" data-id=\"6235ac1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Academic program<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2ebc543 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"2ebc543\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-750b40d e-con-full box-dao-tao-dai-hoc-left e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"750b40d\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c827f72 elementor-widget elementor-widget-heading\" data-id=\"c827f72\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"\/en\/academic-program\">Introduction<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f0759e elementor-widget elementor-widget-heading\" data-id=\"4f0759e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"\/en\/bachelor-of-science-in-energy-management\">Bachelor of Science in Energy Management<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa1068f elementor-widget elementor-widget-heading\" data-id=\"fa1068f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"\/en\/bachelor-of-science-in-industrial-economics\">Bachelor of Science in Industrial Economics<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ef8b97 elementor-widget elementor-widget-heading\" data-id=\"0ef8b97\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"\/en\/honored-program-of-industrial-management\">Intergrated Degree Program of Industrial Management<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-672c152 elementor-widget elementor-widget-heading\" data-id=\"672c152\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"\/en\/honored-program-of-business-administration-2\">Intergrated Degree Program of Business Administration<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10f75ef elementor-widget elementor-widget-heading\" data-id=\"10f75ef\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"\/en\/bachelor-of-science-in-accounting\/\">Bachelor of Science in Accounting<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4998ac7 elementor-widget elementor-widget-heading\" data-id=\"4998ac7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"\/en\/bachelor-of-science-in-finance-banking\/\">Bachelor of Science in Finance - Banking<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea8f1b6 elementor-widget elementor-widget-heading\" data-id=\"ea8f1b6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/sem.hust.edu.vn\/en\/business-analysis-advanced-program\">ELITECH Program of Business Analytics <\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8496b64 elementor-widget elementor-widget-heading\" data-id=\"8496b64\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"\/en\/honored-program-in-logistics-and-supply-chain-management\/\">ELITECH Program in Logistics and Supply Chain Management<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5357573 elementor-widget elementor-widget-heading\" data-id=\"5357573\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/sem.hust.edu.vn\/en\/business-administration-troy-university%20\">Business Administration - Troy University\n<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8978e00 elementor-widget elementor-widget-heading\" data-id=\"8978e00\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/sem.hust.edu.vn\/en\/hust-monash-university-transfer-program%20\">HUST - Monash University Transfer Program <\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-518bff7 elementor-widget elementor-widget-heading\" data-id=\"518bff7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/sem.hust.edu.vn\/en\/hust-griffith-university-transfer-program%20\">HUST - Griffith University Transfer Program <\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86ba781 elementor-widget elementor-widget-heading\" data-id=\"86ba781\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/sem.hust.edu.vn\/en\/hust-university-of-hertfordshire-transfer-program\">HUST - University of Hertfordshire Transfer Program<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-79c2982 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"79c2982\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ef90e42 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"ef90e42\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-2d8d9b7 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"2d8d9b7\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eac9205 elementor-widget elementor-widget-heading\" data-id=\"eac9205\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Bachelor of Science in Accounting<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-709a416 elementor-widget elementor-widget-text-editor\" data-id=\"709a416\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 04-12-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><em><strong>Program:\u00a0\u00a0<\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Accounting<\/em><\/p><p><strong><em>Education Level<\/em><\/strong><em><strong>:\u00a0\u00a0<\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Bachelor<\/em><\/p><p><strong><em>Major:<\/em>\u00a0<\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <em>Accounting<\/em><\/p><p><strong>Major Code:<\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <em>EM4<\/em><\/p><p><strong>Duration:\u00a0<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><em>4 years<\/em><\/p><p><strong><em>Degree<\/em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><em>Bachelor of Science in Accounting<\/em><\/p><p><strong>DEGREE: BACHELOR OF SCIENCE IN ACCOUNTING (accredited by CPA Australia)*<\/strong><\/p><p>The Accounting Program is designed based on advanced global programs and updated with International Financial Reporting Standards (IFRS) and Vietnamese standards. The program has been accredited by CPA Australia (graduates of the Accounting Program are exempt from 6 out of 12 CPA Australia certificate exams).<\/p><p>The Accounting Program includes majors in Corporate Accounting, Auditing, Information &amp; Business Knowledge. Graduates are equipped with professional knowledge suitable for accounting and auditing service companies, multi-industry enterprises, international work environments, and state regulatory agencies.<\/p><p>Opportunities for transfer to Monash University in Australia (#58 Global Universities, #32 in Accounting &amp; Finance) through a 2.5 +1.5 model and to Griffith University through a 2 + 2 model.<\/p><p>The training program applies information technology and quantitative analysis in accounting, auditing, and finance, linked to digital transformation in the economy through practice with ERP SAP software, 1C accounting software, and enhanced quantitative analysis capabilities. The program applies practical experience with many opportunities for business internships and exchanges with professionals from the industry in specialized subjects.<\/p><p><strong>EXTRACURRICULAR ACTIVITIES<\/strong><\/p><p>Accounting students have the opportunity to participate in many networking activities, enhancing soft skills:<\/p><ul><li>Participate in numerous clubs and promote soft skills: \u201cFinance and Accounting Club\u201d, \u201cEnglish Club\u201d, \u201cThe Little Leaves Club\u201d, \u201cYoung Economist Club\u201d, \u201cBusiness Analysis Club\u201d\u2026<\/li><li>Mentored participation in competitions like the ICAEW Business Challenges (Runner-up by the School of Economics and Management students in 2023), ERP Simulation Game (Joint team of the School of Economics and Management and the School of Applied Mathematics and Informatics won First Prize in 2023)\u2026<\/li><li>Engage in scientific research, and teamwork, and interact with students from other fields, especially engineering majors. Teamwork between economics and engineering students benefits HUST students.<\/li><\/ul><p><strong>PROGRAM LEARNING OUTCOMES: <a href=\"https:\/\/drive.google.com\/file\/d\/1BsGqAolT6dnosemuetzOMZeRhzH24Xdf\/view\">information<\/a>.<\/strong><\/p><p><strong>CAREER OPPORTUNITIES<\/strong><\/p><ul><li>Financial\/Management\/Tax Accounting Specialist, Bank Transaction Officer, Treasurer, Financial &amp; Accounting Data Analysis and Processing Specialist<\/li><li>Auditor, Controller<\/li><li>Chief Accountant, Head of Accounting Department, Financial Director<\/li><li>Accounting, Auditing, Risk Management Consultant, and other assurance services<\/li><li>Researcher, Lecturer in Accounting and Auditing<\/li><li>Business Data Analysis and Processing<\/li><\/ul><p><strong>CONTACT FOR CONSULTATION<\/strong><\/p><p>Director of Training Program: Assoc.Prof.Dr. Nguyen Thi Phuong Dung<\/p><p>Room 207B, C9 building, Hanoi University of Science and Technology, No. 1 Dai Co Viet, Hai Ba Trung, Hanoi<\/p><p>Phone: 0902171016<\/p><p>Email: dung.nguyenthiphuong1@hust.edu.vn<\/p><p>Website: <a href=\"https:\/\/sem.hust.edu.vn\/en\/\" target=\"_new\">https:\/\/sem.hust.edu.vn<\/a><\/p><p>For more information:\u00a0<a href=\"https:\/\/drive.google.com\/file\/d\/1yYbQiT1fmwu5Lu-J1fBxGPmAnpnSIBAR\/view?usp=sharing\">Curriculum<\/a>\u00a0&#8211;\u00a0<a href=\"https:\/\/drive.google.com\/file\/d\/16ob900xqoYvHgT5F5t5_gxqoixEt85DK\/view?usp=drive_link\">Module Handbook<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-739182d tab-custom-cac-bo-mon box-chuong-trinh-cu-nhan e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"739182d\" data-element_type=\"widget\" data-settings=\"{&quot;horizontal_scroll&quot;:&quot;enable&quot;}\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"121\" aria-label=\"Tabs. Open items with Enter or Space, close with Escape and navigate using the Arrow keys.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t\t\t<button id=\"e-n-tabs-title-1211\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-1211\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t\tGeneral Education\t\t\t\t<\/span>\n\t\t\t<\/button>\n\t\t\t\t\t<button id=\"e-n-tabs-title-1212\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1212\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t\tCore Majors\t\t\t\t<\/span>\n\t\t\t<\/button>\n\t\t\t\t\t<button id=\"e-n-tabs-title-1213\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1213\" style=\"--n-tabs-title-order: 3;\">\n\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t\tElectives\t\t\t\t<\/span>\n\t\t\t<\/button>\n\t\t\t\t\t<button id=\"e-n-tabs-title-1214\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1214\" style=\"--n-tabs-title-order: 4;\">\n\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t\tComplementary\t\t\t\t<\/span>\n\t\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div id=\"e-n-tab-content-1211\" role=\"tabpanel\" aria-labelledby=\"e-n-tabs-title-1211\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-a0641cd e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"a0641cd\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cfb1b63 wpr-advanced-accordion-icon-no-box elementor-widget elementor-widget-wpr-advanced-accordion\" data-id=\"cfb1b63\" data-element_type=\"widget\" data-settings=\"{&quot;active_item&quot;:0}\" data-widget_type=\"wpr-advanced-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n            <div class=\"wpr-advanced-accordion\" data-accordion-type=\"accordion\" data-active-index=\"0\" data-accordion-trigger=\"click\" data-interaction-speed=\"0.4\">\n\n\t\t\t\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM1100 Principles of Microeconomics<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(3-1-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong><em>\u00a0<\/em>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)\u00a0 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.<\/p><h6>\u00a0<\/h6><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1: INTRODUCTION OF ECONOMICS<\/strong><\/p><p>1.1 What is economics?<\/p><p>1.2 Resource limits, alternatives and choices \u00a0<\/p><p>1.3 Operational mechanism of economic system\u00a0 \u00a0<\/p><p>1.4 Positive and normative economics<\/p><p>1.5 Microeconomics &amp; macroeconomics<\/p><p><strong>Chapter 2: MARKET, DEMAND AND SUPPLY<\/strong><\/p><p>2.1 Market<\/p><p>2.2 Demand<\/p><p>2.3 Supply<\/p><p>2.4 Demand \u2013 supply relationship, market equilibrium<\/p><p>2.5 Market forces of demand \u00a0<\/p><p>2.6 Market forces of supply<\/p><p>2.7 Free market and price control<\/p><p><strong>Chapter 3: THEORY OF CONSUMER\u2019S BEHAVIOR\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><\/p><p>3.1 Price elasticity of demand<\/p><p>3.2 Income elasticity of demand<\/p><p>3.3 Cross elasticity of demand<\/p><p>3.4 Consumer\u2019s choices<\/p><p>3.5 Individual demand and market demand<\/p><p>3.6 Demand predictions by experience \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><p><strong>Chapter 4: PRODUCTION THEORY\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><\/p><p>4.1 Firms and firm\u2019s organisation<\/p><p>4.2 Production function<\/p><p>4.3 Revenues, costs and profits of firms<\/p><p>4.4 Firms\u2019 decision on supplied quantity<\/p><p><strong>Chapter 5: MARKET STRUCTURES\u00a0<\/strong><\/p><p>5.1 Market structures and causes of market structures<\/p><p>5.2 Perfect competition<\/p><p>5.3 Monopoly\u00a0<\/p><p>5.4 Monopolistic competition<\/p><p>5.5 Oligopoly<\/p><p><strong>Chapter 6: MARKET OF PRODUCTION FACTORS \u2013 LABOUR, CAPITAL, AND LAND<\/strong><\/p><p>6.1 Labour market<\/p><p>6.2 Capital market<\/p><p>6.3 Land market<\/p><p><strong>Chapter 7: GOVERNMENT'S ROLES IN THE MARKET ECONOMY<\/strong><\/p><p>7.1 General equilibrium and effectiveness of competition<\/p><p>7.2 Market failures<\/p><p>7.3 Government\u2019s roles in the market economy<\/p><p>7.4 Public polices and social welfare<\/p><h6>\u00a0<\/h6><h6>EXPECTED WORKLOADS<\/h6><p>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.<\/p><h6>ASSESSMENT<\/h6><p>Course assessments are as follows:<\/p><p>Assignments:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 30%<\/p><p>Final Exam: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 70%<\/p><p>More information regarding the requirements and evaluation criteria for the individual assignments will be provided in a separate handout.<\/p><h6>TEXTBOOKS AND REFERENCES<\/h6><p><strong><em>Textbooks<\/em><\/strong><strong><em>:<\/em><\/strong><\/p><ol><li>Nguyen Dai Thang, (2009).\u00a0<em>Microeconomics Teaching Book<\/em>, 2nd ED. Vietnam\u2019s Educational Publishing House<\/li><li>Nguyen Dai Thang, (2011).\u00a0<em>Microeconomics Exercise Book<\/em>, 3<sup>rd<\/sup>\u00a0ED, Vietnam\u2019s Educational Publishing House.<\/li><\/ol><p><strong><em>Reference books:<\/em><\/strong><\/p><p><u>Vietnamese<\/u><u>\u00a0books<\/u><\/p><ol><li>Begg, D, R. Dornbusch and S. Fischer, (2017),\u00a0<em>Economics,\u00a0<\/em>Statistic Publishing House<\/li><\/ol><p><u>English\u00a0<\/u><u>books<\/u><\/p><ol start=\"2\"><li>Gregory Mankiw, (2008).\u00a0<em>Principles of Microeconomics<\/em>, 5rd ed. Thomson Learning<\/li><\/ol><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM1110 Principles of Macroeconomics<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(3-1-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:\u00a0<\/strong>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.<\/p><h6>\u00a0<\/h6><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1. Introduction to Macroeconomics<\/strong><\/p><p><strong>Chapter 2. Market, Demand, Supply and Government Policies<\/strong><\/p><p>2.1.\u00a0 Market<\/p><p>2.2.\u00a0 Demand<\/p><p>2.3. Supply<\/p><p>2.4. Market Equilibrium<\/p><p>2.7. Market Mechanism and Government Policies<\/p><p><strong>Chapter 3. The Data of Macroeconomics<\/strong><\/p><p>3.1. Measuring a Nation\u2019s Income<\/p><p>3.2. Measuring the Cost of Living<\/p><p>3.3. Measuring Joblessness<\/p><p><strong>Chapter 4. Aggregate Demand and Basic Keynesian Model<\/strong><\/p><p>4.1. Overview of Basic Keynesian Model<\/p><p>4.2. Determination of National Income in a Two-sector Economy<\/p><p>4.3. Determination of National Income in a Closed Economy<\/p><p>4.4. Determination of National Income in an Open Economy<\/p><p>4.5. Factors Affecting Aggregate Demand<\/p><p><strong>Chapter 5. Money, Banking and Monetary Policy\u00a0<\/strong><\/p><p>5.1. Money and Interest Rates<\/p><p>5.2. Players in the Money Supply Process<\/p><p>5.3. Central Banks and Monetary Base<\/p><p>5.4. Commercials Banks and Money Creation<\/p><p>5.5. How Central Banks Control the Supply of Money \u00a0<\/p><p>5.6. Demand for Money<\/p><p>5.7. The Model of Money Market<\/p><p>5.8. Impacts of Monetary Policy<\/p><p><strong>Chapter 6. IS-LM Model<\/strong><\/p><p>6.1. Introduction to IS-LM Model<\/p><p>6.2. Goods Market Equilibrium: The IS Curve<\/p><p>6.3. Money Market Equilibrium: The LM Curve<\/p><p>6.4. IS-LM Analysis<\/p><p>6.5. Monetary and Fiscal Policy in the IS-LM Model<\/p><p><strong>Chapter 7. AD-AS Model<\/strong><\/p><p>7.1. Aggregate Demand Curve<\/p><p>7.2. Labor Market and Natural Unemployment Rate<\/p><p>7.3. Short-term Aggregate Supply Curve<\/p><p>7.4. Long-term Aggregate Supply Curve and the Relation with Short-term Aggregate Supply Curve<\/p><p>7.5. Shifts in Aggregate Supply<\/p><p>7.6. AD-AS Analysis<\/p><p>7.7. Government Intervention in the AD-AS Model<\/p><p><strong>Chapter 8: Unemployment and Inflation<\/strong><\/p><p>8.1. Unemployment: Definition and Classifications<\/p><p>8.2. Consequences of Unemployment<\/p><p>8.3. Inflation: Definition and Consequences<\/p><p>8.4. Money Supply and Inflation<\/p><p>8.5. The Relationship between Unemployment and Inflation: The Phillips Curve<\/p><p>8.6. Supply Shocks and Stagflation<\/p><p>8.7. What Causes Monetary Inflation?<\/p><p>8.8. Methods to Control Inflation<\/p><h6>\u00a0<\/h6><h6>EXPECTED WORKLOADS<\/h6><p>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.<\/p><h6>\u00a0<\/h6><h6>ASSESSMENTS<\/h6><p>Course assessment will be based on the following assignments:<\/p><table width=\"100%\"><tbody><tr><td width=\"17%\"><p><strong>Assignment<\/strong><\/p><\/td><td width=\"66%\"><p><strong>Title<\/strong><\/p><\/td><td width=\"15%\"><p><strong>Weight<\/strong><\/p><\/td><\/tr><tr><td width=\"17%\"><p>1<\/p><\/td><td width=\"66%\"><p>Analysing the government\u2019 fiscal policy over the last 10 years<\/p><\/td><td width=\"15%\"><p>30%<\/p><\/td><\/tr><tr><td width=\"17%\"><p>2<\/p><\/td><td width=\"66%\"><p>Analysing the central bank's monetary policy over the last 10 years<\/p><\/td><td width=\"15%\"><p>30%<\/p><\/td><\/tr><tr><td width=\"17%\"><p>3<\/p><\/td><td width=\"66%\"><p>Final Test<\/p><\/td><td width=\"15%\"><p>40%<\/p><\/td><\/tr><\/tbody><\/table><p>More information regarding the requirements and evaluation criteria for the individual assignments will be provided in a separate handout.<\/p><h6>TEXTBOOK &amp; REFERENCES<\/h6><p><strong>Textbook<\/strong><\/p><p>Mankiw N. Gregory.\u00a0<a href=\"https:\/\/scholar.harvard.edu\/mankiw\/publications\/macroeconomics-7th-edition\"><em>Macroeconomics<\/em>, 8th Edition<\/a>.\u00a0 Worth Publishers. 2012.<\/p><p><strong>References<\/strong><\/p><p>Paul Krugman, Robin Wells.\u00a0<em>Macroeconomics<\/em>, 4th Edition.\u00a0<a href=\"https:\/\/www.bookdepository.com\/publishers\/W-H-Freeman-Co-Ltd\">W.H.Freeman &amp; Co Ltd<\/a>. 2015<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM1170 Introduction to the Legal Environment<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-0-0-4) ~ 2.84 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0This 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.<\/p><p>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.<\/p><h6>\u00a0<\/h6><h6>COURSE CONTENTS<\/h6><p><strong>CHAPTER 1. OVERVIEW OF LEGAL ENVIRONMENTS<\/strong><\/p><ul><li>Introduction to Law<\/li><li>Objectives and Methods of Law Research<\/li><li>Relationship between Law Science and Other Types of Social Research<\/li><li>Key Issues of Legal Environments<\/li><\/ul><p><strong>CHAPTER 2. INTRODUCTION TO LAW<\/strong><\/p><ul><li>Nature, Functions, and Types of State and Law<\/li><li>Origins of Our Law<\/li><li>Sources of Contemporary Law<\/li><li>Classification<\/li><li>Jurisprudence<\/li><\/ul><p><strong>CHAPTER 3. INTRODUCTION OF SOME LEGAL SYSTEMS<\/strong><\/p><p>3.1. Common Law<\/p><p>3.2. Civil Law<\/p><p>3.3. Islamic Law<\/p><p><strong>CHAPTER 4. VIETNAMESE LEGAL SYSTEM<\/strong><\/p><p>4.1. The state apparatus of the Socialist Republic of Vietnam<\/p><p>4.2. Vietnamese System of Legal Documents<\/p><p>4.3. Law enforcement, legal violations and liability.<\/p><p>4.4. Introduction of the most basic content of the major law branches in Vietnam.<\/p><h6>\u00a0<\/h6><h6>EXPECTED WORKLOADS<\/h6><p>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\u2019 real activities. Time spent on work outside class must be an estimate for an average student.<\/p><h6>\u00a0<\/h6><h6>ASSESSMENT<\/h6><p>Class participations: 10%<\/p><p>Mid-term exam:\u00a0 \u00a0 \u00a0 \u00a0 20%<\/p><p>Final exam: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 70%<\/p><p>More information regarding assignment and exam will be provided in class.<\/p><h6>\u00a0<\/h6><h6>TEXTBOOK &amp; REFERENCES<\/h6><p><strong><em>Textbook<\/em><\/strong><\/p><p>Vu Quang (2013).\u00a0<em>Gi\u00e1o tr\u00ecnh ph\u00e1p lu\u1eadt \u0111\u1ea1i c\u01b0\u01a1ng<\/em>. Bachkhoa Publishing Housse<\/p><p><strong><em>Refere<\/em><\/strong><strong><em>nces<\/em><\/strong><\/p><p><u>In Vietnamses<\/u><\/p><ol><li>Nguy\u1ec5n C\u1eedu Vi\u1ec7t (2004).\u00a0<em>Gi\u00e1o tr\u00ecnh Nh\u00e0 n\u01b0\u1edbc v\u00e0 Ph\u00e1p lu\u1eadt \u0111\u1ea1i c\u01b0\u01a1ng<\/em>. NXB \u0110HQGHN, H\u00e0 N\u1ed9i<\/li><li>Ph\u1ea1m Duy Ngh\u0129a (2011).<em>Gi\u00e1o tr\u00ecnh Ph\u00e1p lu\u1eadt \u0111\u1ea1i c\u01b0\u01a1ng<\/em>. NXB CAND, H\u00e0 N\u1ed9i<\/li><li>L\u00ea Minh To\u00e0n, V\u0169 Quang v\u00e0 nh\u1eefng ng\u01b0\u1eddi kh\u00e1c (2002) .\u00a0<em>Gi\u00e1o tr\u00ecnh Ph\u00e1p lu\u1eadt \u0111\u1ea1i c\u01b0\u01a1ng.\u00a0<\/em>NXB Ch\u00ednh tr\u1ecb Qu\u1ed1c gia, H\u00e0 N\u1ed9i<\/li><\/ol><p><u>In English<\/u><\/p><ol><li>Raymond Wacks (2011).\u00a0<em>Tri\u1ebft h\u1ecdc lu\u1eadt ph\u00e1p<\/em>. Ph\u1ea1m Ki\u1ec1u T\u00f9ng d\u1ecbch. NXB Tri Th\u1ee9c, H\u00e0 N\u1ed9i<\/li><li>Alexis De Tocqueville (2008) .\u00a0<em>N\u1ec1n d\u00e2n tr\u1ecb M\u1ef9<\/em>. NXB Tri Th\u1ee9c, H\u00e0 N\u1ed9i<\/li><li>Insun Yu (1994).\u00a0<em>Lu\u1eadt v\u00e0 x\u00e3 h\u1ed9i Vi\u1ec7t Nam th\u1ebf k\u1ef7 XVII \u2013 XVIII.<\/em>\u00a0NXB KHXH, H\u00e0 N\u1ed9i<\/li><\/ol><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM2132 Economics Mathematics 2<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: MI3131 (Calculus I)<\/li><li>Co-requisite Courses): None<\/li><\/ul><p><strong>Objectives and Contents: <\/strong>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.<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM2300 Introduction to Applied Computing for Economics and Business<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(1-0-2-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: IT1130 (Introduction to Information Technology)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:\u00a0<\/strong>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.<\/p><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1: Overview of Excel<\/strong>\u00a0<\/p><p>1.1. Introduction to Excel worksheets\u00a0\u00a0<\/p><p>1.2. Worksheet manipulation\u00a0<\/p><p>1.3. Data entry and organization\u00a0<\/p><p>1.4. Data validation\u00a0<\/p><p><strong>Chapter 2: Essential Formulas in Excel<\/strong>\u00a0<\/p><p>2.1. Introduction to Excel formulas\u00a0<\/p><p>2.2. Text formula\u00a0<\/p><p>2.3. Date formula\u00a0<\/p><p>2.4. Numeric Formula\u00a0<\/p><p>2.5. Math Formula\u00a0<\/p><p><strong>Chapter 3: Lookup and Extract Data<\/strong>\u00a0<\/p><p>3.1. Conditional Logic\u00a0<\/p><p>3.2. Data lookup\u00a0<\/p><p>3.4. Logical formulas\u00a0<\/p><p>3.5. Formula Auditing with IFERROR, ISVALUE, ISNA\u00a0<\/p><p><strong>Chapter 4: Summarising Data<\/strong>\u00a0<\/p><p>4.1. Tables\u00a0<\/p><p>4.2. Subtotals\u00a0<\/p><p>4.3. Pivot tables\u00a0<\/p><p><strong>Chapter 5: Data Models<\/strong>\u00a0<\/p><p>5.1. Data Model Design\u00a0<\/p><p>5.2. Goal Seek v\u00e0 Solver\u00a0<\/p><p>5.3. Data Table\u00a0<\/p><p>5.4. Scenario Manager\u00a0<\/p><p><strong>Reading List:<\/strong>\u00a0<\/p><p><strong><em>Textbook: \u202f\u00a0<\/em><\/strong><\/p><p><span style=\"text-decoration: underline;\"><em>Vietnamese Books<\/em>:<\/span><\/p><p>1 Pham Thi Thanh Hong (2021),\u00a0<em>Lecture on Applied Informatics in Business,\u00a0<\/em>School of Economics and Management, Hanoi University of Science and Technology\u00a0<\/p><p><em><span style=\"text-decoration: underline;\">Reference \u202fBooks<\/span>\uff1a\u00a0<\/em><\/p><p>2. Bill Jelen, (2017), Power Excel with MrExcel, Holy Macro! Books\u00a0<\/p><p>3. John W. Foreman (2013). Data Smart: Using Data Science to Transform Information into Insight, Wiley, USA.\u00a0<\/p><p>4. Luther M Maddy III (2017).\u00a0<em>Excel 2016: Database and Statistical Features,<\/em>\u00a0CreateSpace Independent Publishing Platform\u00a0<\/p><p>5. Michael Olafusi, (2015), Microsoft Excel and Business Analysis for the busy Professional, UrBizEdge<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">IT1130 Introduction to Information Technology<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits): 2(1-0-2-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0This 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.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong>PART 1. FUNDAMENTALS OF INFORMATICS<\/strong><br \/><strong>Chapter 1. Information and Data Representation<\/strong><br \/>1.1. Basic Concepts about Information and Informatics<br \/>1.2. Representation of Data in Computer<br \/><strong>Chapter 2. Computer System<\/strong><br \/>2.1. Computer Hardware and Organization<br \/>2.2. Computer software<br \/>2.3. Introduction to Operating System<br \/>2.4. Introduction to Computer Network<br \/>2.5. Applications of Information Technology<br \/><strong>Chapter 3. Algorithm<\/strong><br \/>3.1. Problem solving using computers<br \/>3.2. Concept of algorithm<br \/>3.3. Algorithm representation<br \/>3.4. Some common algorithms<br \/><strong>PART II \u2013 PROGRAMMING<\/strong><br \/><strong>Chapter 1: Overview of C programming language<\/strong><br \/>1.1. Development history of C programming language<br \/>1.2. Basic components of C<br \/>1.3. Basic structure of a C program<br \/>1.4. Compile C program<br \/><strong>Chapter 2. Data types and expressions in C<\/strong><br \/>2.1. Standard data types in C<br \/>2.2. Expression in C<br \/>2.3. Basic operators in C<br \/>2.4. Some special operators<br \/><strong>Chapter 3. Input\/ Output in C<\/strong><br \/>3.1. Output data with print<br \/>3.2. Input data with scan<br \/><strong>Chapter 4. Control structures<\/strong><br \/>4.1. Block command<br \/>4.2. Branching command<br \/>4.3. Selection command<br \/>4.4. Loop commands<br \/>4.5. Jump commands<br \/><strong>Chapter 5. Array, pointer, and string<\/strong><br \/>5.1. Array<br \/>5.2. Pointers<br \/>5.3. String<br \/><strong>Chapter 6. Structure<\/strong><br \/>6.1. Concept<br \/>6.2. Structure declaration and usage<br \/>6.3. Handling structured data<br \/><strong>Chapter 7. Function<\/strong><br \/>7.1. Concept of function<br \/>7.2. Function declaration and usage<br \/>7.3. Variable scope<br \/>7.4. Parameter passing in function<br \/><strong>Chapter 8. File<\/strong><br \/>8.1. File concept and categories<br \/>8.2. Basic file operators<br \/>8.3. Text file<br \/>8.4. Binary file<\/p><p><strong>ASSESSMENT<\/strong><\/p><p>Midterm exam accounts for 25%, lab exam accounts for 25%, and final exam accounts for 50% of the overall score.<\/p><p><strong>Reading List:<\/strong><\/p><p><em><strong>Textbooks:<\/strong><\/em><br \/>Gi\u00e1o tr\u00ecnh Tin h\u1ecdc \u0111\u1ea1i c\u01b0\u01a1ng (Introduction to Information Technology), Khang Dinh Tran et al, Bach khoa Publishing house, H\u00e0 N\u1ed9i<br \/><em><strong>Reference<\/strong><\/em>\uff1a<br \/><em>Vietnamese References:<\/em><br \/>1. Tin h\u1ecdc C\u0103n b\u1ea3n (Fundamentals of Informatics). Qu\u00e1ch Tu\u1ea5n Ng\u1ecdc. Nh\u00e0 xu\u1ea5t b\u1ea3n Th\u1ed1ng k\u00ea. 2001<\/p><p>2. M\u1ea1ng m\u00e1y t\u00ednh v\u00e0 c\u00e1c h\u1ec7 th\u1ed1ng m\u1edf (Computer Network and open systems). Nguy\u1ec5n Th\u00fac H\u1ea3i. Nh\u00e0 xu\u1ea5t b\u1ea3n Gi\u00e1o d\u1ee5c<\/p><p>3. Ng\u00f4n ng\u1eef l\u1eadp tr\u00ecnh C (C programming language). Qu\u00e1ch Tu\u1ea5n Ng\u1ecdc. Nh\u00e0 xu\u1ea5t b\u1ea3n Th\u1ed1ng k\u00ea. 2003<\/p><p>4. K\u1ef9 thu\u1eadt l\u1eadp tr\u00ecnh C c\u01a1 s\u1edf v\u00e0 n\u00e2ng cao (Basic and advanced techniques of C programming languages). Ph\u1ea1m V\u0103n \u1ea4t. Nh\u00e0 xu\u1ea5t b\u1ea3n Khoa h\u1ecdc k\u1ef9 thu\u1eadt. 1999<\/p><p>5. Nh\u1eadp m\u00f4n L\u1eadp tr\u00ecnh ng\u00f4n ng\u1eef C (Introduction to Programming Language C). Nguy\u1ec5n Thanh Th\u1ee7y v\u00e0 c\u00e1c c\u1ed9ng s\u1ef1. Nh\u00e0 xu\u1ea5t b\u1ea3n Khoa h\u1ecdc k\u1ef9 thu\u1eadt. 2003<\/p><p>6. B\u00e0i t\u1eadp L\u1eadp tr\u00ecnh ng\u00f4n ng\u1eef C (Exercises of Programming Language C). Nguy\u1ec5n Thanh Th\u1ee7y, Nguy\u1ec5n Quang Huy. Nh\u00e0 xu\u1ea5t b\u1ea3n Khoa h\u1ecdc k\u1ef9 thu\u1eadt. 2001<\/p><p><em>English References:<\/em><br \/>1. The C Programming Language, 2nd edition, D.Richie<br \/>2. The Architecture of Computer Hardware and Systems Hardware, Chapters 2 and 3. Englander, I. Wiley, [2003].1<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">MI1113 Calculus I<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 4(3-2-0-8) ~ 6.08 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0This 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.<\/p><h6>\u00a0<\/h6><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1.\u00a0Function and Limit<\/strong> (12 contact hours and 12 self-study hours) \u00a0<\/p><ul><li>Mapping and function<\/li><li>Limit of sequence<\/li><li>Limit of function<\/li><li>Infinitesimal and infinite<\/li><li>Operation rules for limit<\/li><li>Existence rules for limit<\/li><li>Comparison of \u00a0 infinitesimal<\/li><li>Continuity and discontinuity of function<\/li><li>Operation of continuous function and continuity of elementary function<\/li><li>Property of continuous function on closed interval<\/li><\/ul><p><strong>Chapter 2. Derivative and Differentiation<\/strong> (14 contact hours and 12 self-study hours)<\/p><ul><li>Concept of derivative<\/li><li>Derivative rules of\u00a0 function<\/li><li>Higher order derivative<\/li><li>Implicit function and the relative change rate of the derivative of the function determined by the parametric equation<\/li><li>Differentiation of function<\/li><\/ul><p><strong>Chapter 3. Differential Mean Value Theorem and Application of Derivative<\/strong> (14 contact hours and 12 self-study hours)<\/p><ul><li>Differential mean value theorem<\/li><li>L'Hopital's rule<\/li><li>Taylor's formula<\/li><li>Monotonicity of function and convexity of curve<\/li><li>The extreme and maximum\/minimum of function<\/li><li>Graphical depiction of function<\/li><li>Curvature<\/li><\/ul><p><strong>Chapter 4.\u00a0Indefinite integral<\/strong> (14 contact hours and 12 self-study hours)<\/p><ul><li>Concept and property of indefinite integral<\/li><li>Integration by substitution<\/li><li>Integration by parts<\/li><li>Integral of rational function<\/li><li>Differentiation of function<\/li><\/ul><p><strong>Chapter 5.\u00a0Definite Integral<\/strong> (14 contact hours and 12 self-study hours)<\/p><ul><li>Concept and property of definite integral<\/li><li>Basic formula for calculus<\/li><li>Definite integral by substitution and by parts<\/li><li>Improper integral<\/li><\/ul><p><strong>Chapter 6. Application of Definite Integral<\/strong> (14 contact hours and 12 self-study hours)<\/p><ul><li>Atomistic approach to definite integral<\/li><li>Application of definite integral in geometry<\/li><li>Application of definite integral in Physics<\/li><\/ul><p><strong>Chapter 7. Ordinary Differential Equation<\/strong> (14 contact hours and 12\u00a0 self-study hours)<\/p><ul><li>Basic concept of differential equation<\/li><li>Differential equation in separable variables<\/li><li>Homogeneous equation<\/li><li>First order linear differential equation<\/li><li>Higher order differential equation with reduced order<\/li><li>Higher order linear differential equation<\/li><li>Homogeneous linear differential equation with constant coefficients<\/li><li>Non-homogeneous linear differential equation with constant coefficients<\/li><\/ul><p><strong>References:<\/strong><\/p><p><em><span style=\"text-decoration: underline;\">Textbook:<\/span><\/em><\/p><p>Advanced\u00a0 Mathematics, Department of Mathematics, Tongji University, Seventh Edition, Higher Education Press, July 2014.<\/p><p><em><span style=\"text-decoration: underline;\">Reference Books\uff1a<\/span><\/em><\/p><ol><li>Advanced Mathematics Counseling, Teaching and Research Section of Advanced Mathematics, University of Shanghai for Science and Technology, Fifth Edition, Shanghai University of \u00a0 Finance and Economics Press, July 2019.<\/li><li>Richard Courant, Fricz John, Introduction to Calculus and Analysis I, Springer, 1999<\/li><\/ol><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">MI1133 Calculus III<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(2-2-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: MI1113 (Calculus I)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong> 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.<\/p><h6>\u00a0<\/h6><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1: Series<\/strong><\/p><p><strong>1.1 <\/strong>Infinite number series<\/p><p><strong>1.2 <\/strong>Series of non-negative terms<\/p><p><strong>1.3 <\/strong>Series of sign-changing terms<\/p><p><strong>1.4 <\/strong>Series of functions<\/p><p><strong>1.5<\/strong> Power series<\/p><p><strong>1.6 <\/strong>Fourier series<\/p><p><strong>Chapter 2: Ordinary differential equations<\/strong><\/p><p><strong>2.1 <\/strong>Introduction<\/p><p><strong>2.2 <\/strong>First order ODEs<\/p><p><strong>2.3 <\/strong>Second order differential equations<\/p><p><strong>2.4 <\/strong>Systems of first order ODEs<\/p><p><strong>Chapter 3: Laplace transform and applications<\/strong><\/p><p><strong>3.1 <\/strong>Laplace transform and inverse Laplace transform<\/p><p><strong>3.2 <\/strong>Transform of initial value problems<\/p><p><strong>3.3 <\/strong>Shifting properties and partial fractions<\/p><p><strong>3.4 <\/strong>Derivatives, integrals and products of Laplace transforms<\/p><h6>\u00a0<\/h6><h6>ASSESSMENTS<\/h6><p>Attendance\/Classwork\/Homework\/Midterm exam: 30%<\/p><p>Final exam: 70%<\/p><p><strong>Reading List:<\/strong><\/p><p>1.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Nguy\u1ec5n \u0110\u00ecnh Tr\u00ed, Tr\u1ea7n Vi\u1ec7t D\u0169ng, Tr\u1ea7n Xu\u00e2n Hi\u1ec3n, Nguy\u1ec5n Xu\u00e2n Th\u1ea3o (2015). <em>To\u00e1n h\u1ecdc cao c\u1ea5p t\u1eadp 3.<\/em> NXB Gi\u00e1o d\u1ee5c.<\/p><p>2.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Nguy\u1ec5n \u0110\u00ecnh Tr\u00ed, T\u1ea1 V\u0103n \u0110\u0129nh, Nguy\u1ec5n H\u1ed3 Qu\u1ef3nh (2000). <em>B\u00e0i t\u1eadp To\u00e1n h\u1ecdc cao c\u1ea5p t\u1eadp III. <\/em>NXB Gi\u00e1o d\u1ee5c.<\/p><p>3.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Nguy\u1ec5n \u0110\u00ecnh Tr\u00ed, Tr\u1ea7n Vi\u1ec7t D\u0169ng, Tr\u1ea7n Xu\u00e2n Hi\u1ec3n, Nguy\u1ec5n Xu\u00e2n Th\u1ea3o (2015). <em>B\u00e0i t\u1eadp To\u00e1n h\u1ecdc cao c\u1ea5p t\u1eadp 3.<\/em> NXB Gi\u00e1o d\u1ee5c.<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">MI1143 Algebra<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 4(3-2-0-8) ~ 6.08 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses): None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:\u00a0<\/strong>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.<\/p><h6>\u00a0<\/h6><h6><strong>COURSE CONTENTS<\/strong><\/h6><p><strong>Chapter 1. Function and Limit\u00a0<\/strong><br \/>1.1. Mapping and function<br \/>1.2. Limit of sequence<br \/>1.3. Limit of function<br \/>1.4. Infinitesimal and infinite<br \/>1.5. Operation rules for limit<br \/>1.6. Existence rules for limit<br \/>1.7. Comparison of infinitesimal<br \/>1.8. Continuity and discontinuity of function<br \/>1.9. Operation of continuous function and continuity of elementary function<br \/>1.10. Property of continuous function on closed interval<\/p><p><strong>Chapter 2. Derivative and Differentiation\u00a0<\/strong><br \/>2.1. Concept of derivative<br \/>2.2. Derivative rules of function<br \/>2.3. Higher order derivative<br \/>2.4. Implicit function and the relative change rate of the derivative of the function determined by the parametric equation<br \/>2.5. Differentiation of function<\/p><p><strong>Chapter 3. Differential Mean Value Theorem and Application of Derivative<\/strong><br \/>3.1. Differential mean value theorem<br \/>3.2. L'Hopital's rule<br \/>3.3. Taylor's formula<br \/>3.4. Monotonicity of function and convexity of curve<br \/>3.5. The extreme and maximum\/ minimum of function<br \/>3.6. Graphical depiction of function<br \/>3.7. Curvature<\/p><p><strong>Chapter 4. Indefinite integral<\/strong><br \/>4.1. Concept and property of indefinite integral<br \/>4.2. Integration by substitution<br \/>4.3. Integration by parts<br \/>4.4. Integral of rational function<br \/>4.5. Differentiation of function<\/p><p><strong>Chapter 5. Definite Integral\u00a0<\/strong><br \/>5.1. Concept and property of definite integral<br \/>5.2. Basic formula for calculus<br \/>5.3. Definite integral by substitution and by parts<br \/>5.4. Improper integral<\/p><p><strong>Chapter 6. Application of Definite Integral<\/strong><br \/>6.1. Atomistic approach to the definite integral<br \/>6.2. Application of definite integral in geometry<br \/>6.3. Application of definite integral in Physics<\/p><p><strong>Chapter 7. Ordinary Differential Equation<\/strong><br \/>7.1. Basic concept of differential equation<br \/>7.2. Differential equation in separable variables<br \/>7.3. Homogeneous equation<br \/>7.4. First-order linear differential equation<br \/>7.5. Higher order differential equation with reduced order<br \/>7.6. Higher order linear differential equation<br \/>7.7. Homogeneous linear differential equation with constant coefficients<br \/>7.8. Non-homogeneous linear differential equation with constant coefficients<\/p><p><strong>Reading List:<\/strong><\/p><p><span style=\"text-decoration: underline;\"><em>Textbook:<\/em><\/span><br \/>Advanced Mathematics, Department of Mathematics, Tongji University, Seventh Edition, Higher Education Press, July 2014.<br \/><span style=\"text-decoration: underline;\"><em>References:<\/em><\/span><br \/>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.<br \/>2. Richard Courant, Fricz John, Introduction to Calculus and Analysis I, Springer, 1999.<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">MI2020 Probability and Statistics<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 4(3-2-0-8) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses): None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:\u00a0<\/strong>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.<\/p><p>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.<\/p><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1: Random Event and Probability Calculator<\/strong><\/p><p>1.1. Basic Notions<\/p><p>1.2. Probability of an Event<\/p><p>1.3. Additive and the Multiplicative Rules<\/p><p>1.4. Bayes' Theorem<\/p><p><strong>Chapter 2. Random Variables and Probability Distributions<\/strong><\/p><p>2.1. Random Variables<\/p><p>2.1.1. Concept of a Random Variable<\/p><p>2.1.2. Types (Discrete Random Variables, Continuous Random Variables)<\/p><p>2.2. Probability Distributions<\/p><p>2.2.1. Probability Mass Functions. Probability Distribution (The Discrete Case)<\/p><p>2.2.2. Cumulative Distribution Function<\/p><p>2.2.3. Probability Density Function (The Continuous Case)<\/p><p>2.3. Mathematical Expectations<\/p><p>2.3.1. Expected of a Random Variable<\/p><p>2.3.2. Variance and Standard Deviation of a Random Variable<\/p><p>2.4. Important Probability Distributions<\/p><p>2.4.1. Uniform Distribution<\/p><p>2.4.2. Binomial Distribution<\/p><p>2.4.3. Poisson Distribution<\/p><p>2.4.4. Exponential Distribution<\/p><p>2.4.5. Normal Distribution<\/p><p>2.4.6. Chi-Square Distribution<\/p><p>2.4.7. Student's t-Distribution<\/p><p><strong>Chapter 3. Pairs of Random Variables<\/strong><\/p><p>3.1. Pairs of Random Variables and Joint Probability Distributions<\/p><p>3.1.1. The Discrete Case<\/p><p>3.1.2. The Continuous Case<\/p><p>3.2. Marginal Distributions<\/p><p>3.2.1. The Discrete Case<\/p><p>3.2.2. The Continuous Case<\/p><p>3.3. Conditional Distributions<\/p><p>3.3.1. The Discrete Case<\/p><p>3.3.2. The Continuous Case<\/p><p>3.4. Independence<\/p><p>3.4. Functions of Two Random Variables<\/p><p>3.5. Covariance and Correlation<\/p><p>3.6. Law of Large Numbers and Central Limits Theorem<\/p><p>3.6.1. Chebyshev\u2019s Theorem<\/p><p>3.6.2. Law of Large Numbers<\/p><p>3.6.3 Central Limits Theorem<\/p><p><strong>Chapter 4. Sampling Distributions and Estimation of Parameters<\/strong><\/p><p>4.1. Introduction to Sampling Theory<\/p><p>4.1.1. Population and Samples<\/p><p>4.1.2. Sample Mean<\/p><p>4.1.3. Sample Variance and Sample Standard Deviation<\/p><p>4.2. Random Sampling<\/p><p>4.2.1. Sampling Distribution of the Sample Mean<\/p><p>4.2.2. Sampling Distribution of the Sample Variance<\/p><p>4.2.3. Sampling Distribution of Sample Proportions<\/p><p>4.3. Point Estimate<\/p><p>4.3.1. Classical Methods of Estimation<\/p><p>4.3.2. Properties of Point Estimators<a href=\"https:\/\/study.com\/academy\/lesson\/properties-of-point-estimators.html\">https:\/\/study.com\/academy\/lesson\/properties-of-point-estimators.html<\/a><\/p><p>4.4. Confidence Interval<\/p><p>4.4.1. Interval Estimation<\/p><p>4.4.2. Confidence Interval for Population Mean<\/p><p>4.4.3. Confidence Interval for Population Proportion<\/p><p><strong>Chapter 5. Hypothesis Testing<\/strong><\/p><p>5.1. Introduction to Hypothesis Testing<\/p><p>5.1.1. Statistical Hypothesis<\/p><p>5.1.2. Testing a Statistical Hypothesis<\/p><p>5.2. Hypothesis Tests for One-Sample<\/p><p>5.2.1. Hypothesis Test for one Population Mean (Large-Sample and Small-Sample)<\/p><p>5.2.2. Hypothesis Test for one Population Proportion (Large-Sample)<\/p><p>5.3. Hypothesis Tests for Two-Sample<\/p><p>5.3.1. Hypothesis Test for the Difference of Two Population Proportions (Large-Sample and Small-Sample)<\/p><p>5.3. Hypothesis Tests for Two-Sample<\/p><p>5.3.1. Hypothesis Test for the Difference of Two Population Proportions (Large-Sample and Small-Sample)<\/p><p>5.3.2. Hypothesis Test for the Difference of Two Population Proportions (Large-Sample)<\/p><h6>ASSESSMENT<\/h6><p>Mid-term 30%<strong> (<\/strong>Class Participation, Homework, Group Assignments, Midterm Exam (Writing)<\/p><p>Final Exam 70% (Writing)<\/p><h6>Reading List:<\/h6><p><em><span style=\"text-decoration: underline;\"><strong>Textbook<\/strong><\/span><\/em>:<\/p><p>[1] Tong Dinh Quy (2009). <em>Course of Probability and Statistics<\/em>. <em>Bach Khoa<\/em>\u00a0Publishing.<\/p><p><em><span style=\"text-decoration: underline;\"><strong>Reference books:<\/strong><\/span><\/em><\/p><p><em><span style=\"text-decoration: underline;\">Vietnamese References:<\/span><\/em><\/p><p>[2] Dao Huu Ho (2007). <em>Probability and Statistics<\/em>. VNU Publication.<\/p><p>[3] Dang Hung Thang. Statistics and Applications. Educational Publishers.<\/p><p><em><span style=\"text-decoration: underline;\">English References:<\/span><\/em><\/p><p>[4] Walpole R.E, Myers R.H, Myers S.L, Ye K. (2011). <em>Probability &amp; Statistics for Engineers and Scientists.<\/em> Prentice-Hall (ninth edition).<\/p><p>[5] <a href=\"https:\/\/www.google.com.vn\/search?hl=vi&amp;tbo=p&amp;tbm=bks&amp;q=inauthor:%22Yongmiao+Hong%22\">Yongmiao Hong<\/a> (2017). <em>Probability &amp; Statistics for Economists<strong>\u00a0<\/strong>.<\/em> World Scientific Publishing Company (<a href=\"https:\/\/doi.org\/10.1142\/10675\">https:\/\/doi.org\/10.1142\/10675<\/a>)<\/p><p>[6] M. Andrew, G. David, G. Tony, M. Mayhayaudi, S. Andrew, T. Jonathan (2019). <em>Statistics in Engineering: With Examples in MATLAB\u00ae and R<\/em>. Second Edition. CRC Press, Taylor &amp; Francis Group.<\/p><p>[7] H. Thomas (2016). <em>An Introduction to Statistics with Python<\/em> (With Applications in the Life Sciences). Springer<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">MI3131 Mathematics for Economics<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 4(3-2-0-8) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:\u00a0<\/strong>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<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM3222 Business Legal Environment<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM1170 (Introduction to the Legal Environment)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong> 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:<\/p><ul><li>(1) Have general understanding of state and law, specially business law;<\/li><li>(2) Distinguish types of enterprise, know the process of establishing an enterprise;<\/li><li>(3) Understand the rules of contract law, know how to draft common contracts in business;<\/li><li>(4) Firmly grasp regulations on competition law;<\/li><li>(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;<\/li><li>(6) Understand how businesses can withdraw from the marketplace through bankruptcy or dissolution.<\/li><\/ul><p><strong>This module consists of <\/strong><\/p><ul><li>(1) Overview of business law,<\/li><li>(2) Corporate law,<\/li><li>(3) Law on business contracts,<\/li><li>(4) Law on competition,<\/li><li>(5) Law on business dispute settlement,<\/li><li>(6) Laws on bankruptcy and dissolution of enterprises.<\/li><\/ul><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1: Introduction to the Business Law<\/strong><\/p><p>1.1 Concept, role and importance of Business Law<\/p><p>1.2 Position of Business Law in Vietnamese legal system<\/p><p>1.3 Source of Business Law<\/p><p>1.4 Business entities - Traders<\/p><p>1.5 Limited liability and infinite liability<\/p><p>1.6 Business classification in Vietnam<\/p><p><strong>Chapter 2: Law on business organization<\/strong><\/p><p>2.1 Business households and business individuals - Basic legal issues<\/p><p>2.2 Enterprises - The main form of business organization<\/p><p>2.3 Types of businesses under the laws of Vietnam<\/p><p><strong>Chapter 3: Laws on business contracts<\/strong><\/p><p>3.1 Concept and classification of contracts in business<\/p><p>3.2 Principles for business commitment, performing and terminating contracts<\/p><p>3.3 The conditions in to the effect of a business contract<\/p><p>3.4 Invalid business contract and method of handling<\/p><p>3.5 The structure of a business contract<\/p><p>3.6 The breach of contract in business and sanctions<\/p><p>3.7 Drafting business contracts skills<\/p><p>3.8 Some common contracts in business<\/p><p><strong>Chapter 4: Competition law<\/strong><\/p><p>4.1 The concept, characteristics and role of competition<\/p><p>4.2 Overview of competition law<\/p><p>4.3 Anti-unfair competition law<\/p><p>4.4 Law to control prohibited competition behaviors<\/p><p><strong>Chapter 5: Solving business disputes<\/strong><\/p><p>5.1 Concept and classification of business disputes<\/p><p>5.2 Dispute resolution and requirements for business dispute resolution<\/p><p>5.3 Methods for resolving business disputes<\/p><p>5.3.1 Dispute resolution by negotiation<\/p><p>5.3.2 Dispute resolution by mediation<\/p><p>5.3.3 Dispute resolution at Commercial Arbitration<\/p><p>5.3.4 Resolving disputes in Court<\/p><p>5.3.5 Some other methods of resolving business disputes<\/p><p><strong>Chapter 6. Legislation on corporate and cooperative bankruptcy<\/strong><\/p><p>6.1 Overview of corporate and cooperatives bankruptcy<\/p><p>6.2 Law on resolving enterprise and cooperative bankcruptcy<\/p><p>6.3 Legal consequences of bankruptcy settlement<\/p><h6>Reading List:<\/h6><p><em><span style=\"text-decoration: underline;\">Textbooks:<\/span><\/em><\/p><p>Vu Quang (2012),\u00a0<em>Lu\u1eadt Kinh doanh,\u00a0<\/em>National Political Publishing House<\/p><p>Pham Duy Nghia (2011),\u00a0<em>Lu\u1eadt Kinh t\u1ebf,\u00a0<\/em>Public Security Publishing House<\/p><p>HLU (2009)<em>, Lu\u1eadt Th\u01b0\u01a1ng M\u1ea1i,<\/em>\u00a0Public Security Publishing House.<\/p><p>Pham Duy Nghia (2006),\u00a0<em>Lu\u1eadt Doanh Nghi\u1ec7p<\/em>,\u00a0<em>T\u00ecnh hu\u1ed1ng- Ph\u00e2n t\u00edch - B\u00ecnh lu\u1eadn<\/em>. Hanoi National University Publishing House<\/p><p>Le Minh Toan, Vu Quang (2004).\u00a0<em>Lu\u1eadt Kinh t\u1ebf Vi\u1ec7t Nam.<\/em>\u00a0National Political Publishing House.<\/p><p><em><span style=\"text-decoration: underline;\">Legal Documents:<\/span><\/em><\/p><p>Constitution of the Socialist Republic of Vietnam 2013<\/p><p>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\u2026and other laws and regulations guiding documents (Decree, Circular, Decision, Directive...)<\/p><p><em><span style=\"text-decoration: underline;\">Monographs and Scientific Articles:<\/span><\/em><\/p><p>Pham Duy Nghia (2004). Economic Law Monograph - Postgraduate monograph, National University Hanoi\u00a0 Publishing House<\/p><p>Nguyen Ngoc Bich - Nguyen Dinh Cung (2009). Company: capital, management &amp; disputes under the Enterprise Law 2005, Hanoi Knowledge Publishing House.<\/p><p><em><span style=\"text-decoration: underline;\">Websites:<\/span><\/em> http:\/\/www.viet-studies.info\/<\/p><p>Other common pages on Economics - Economic Law on the Internet<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM3511 Monetary and Financial Theories<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM1100 (Microeconomics)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:\u00a0<\/strong>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.<\/p><p>The course includes the following topics: Overview of finance and money, financial market, public finance, central bank, and international financial and monetary policies.<\/p><h6>\u00a0<\/h6><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1: General overview of finance and money<\/strong>\u00a0<\/p><p>1.1. Money and functions of money\u00a0<\/p><p>1.2. Types of money and measuring the amount of money\u00a0<\/p><p>1.3. Establishment and development of money\u00a0<\/p><p>1.4. Establishment and development of finance\u00a0<\/p><p>1.5. The nature and function of finance\u00a0<\/p><p>1.6. Financial system\u00a0<\/p><p><strong>Chapter 2: Some basic problems on interest rate<\/strong>\u00a0<\/p><p>2.1. Interest rate concept and classification\u00a0<\/p><p>2.2. Types of interest rates and debt instruments\u00a0<\/p><p>2.3. The value of money and conversion of money over time\u00a0<\/p><p>2.4. Measure and compare interest rate and rate of return\u00a0<\/p><p>2.4.1. Interest rate measurement and the principle of interest rate comparison\u00a0<\/p><p>2.4.2. The concept of the rate of return\u00a0<\/p><p>2.4.3. Conversion of the return rate in simple cases\u00a0<\/p><p>2.4. Measure and compare interest rate and rate of return\u00a0<\/p><p>2.4.4. Calculation the rate of return from cash flow\u00a0<\/p><p>2.4.5. Conversion the rate of return over time\u00a0<\/p><p>2.4.6. Application of interest rate comparison<\/p><p>2.4.7. Loan repayment and repayment table\u00a0<\/p><p>2.5. Structure of interest rate<\/p><p><strong>Chapter 3: Financial market and financial intermediaries<\/strong>\u00a0<\/p><p>3.1. Financial market concept\u00a0<\/p><p>3.2. Structure of the financial market\u00a0<\/p><p>3.3. Economic analysis of financial structure\u00a0<\/p><p>3.4. Financial market tools\u00a0<\/p><p><strong>Chapter 4: Financial intermediaries<\/strong>\u00a0<\/p><p>4.1. Overview of financial intermediaries\u00a0<\/p><p>4.2. Types of financial intermediaries\u00a0<\/p><p>4.3. Commercial bank\u00a0<\/p><p>4.4. Financial intermediaries and technology-based financial products (Fintech)\u00a0<\/p><p><strong>Chapter 5: Public finance<\/strong>\u00a0<\/p><p>5.1 Overview of public finance\u00a0<\/p><p>5.2. State budget\u00a0<\/p><p>5.2.1. Overview of state budget\u00a0<\/p><p>5.2.2. State budget revenue\u00a0<\/p><p>5.2. State budget\u00a0<\/p><p>5.2.3. State budget expenditure\u00a0<\/p><p>5.2.4. Revenue - expenditure balance and state budget deficit\u00a0<\/p><p>5.3. Financial policy\u00a0<\/p><p><strong>Chapter 6: Corporate and personal finance <\/strong><\/p><p>6.1. Corporate finance\u00a0<\/p><p>6.1.1. Overview of finance and corporate financial management\u00a0<\/p><p>6.1.2. Capital and capital raising of the enterprise\u00a0<\/p><p>6.1.3. Investment decision of the enterprise\u00a0<\/p><p>6.2 Personal Finance\u00a0<\/p><p><strong>Chapter 7: Central bank and monetary policy<\/strong>\u00a0<\/p><p>7.1. Overview of the central bank\u00a0<\/p><p>7.2 Money Supply Process\u00a0<\/p><p>7.3. Objectives and tools of monetary policy\u00a0<\/p><p>7.4. Theories of demand for money\u00a0<\/p><p>7.5. Perspectives on monetary policy\u00a0<\/p><p><strong>Chapter 8: International Finance <\/strong><\/p><p>8.1. Overview of international finance\u00a0<\/p><p>8.2. Forex market and exchange rates\u00a0<\/p><p>8.3. International balance of payments<\/p><h6>\u00a0<\/h6><h6>ASSESSMENT<\/h6><p>The final mark includes 3 components:\u00a0<\/p><ul><li>Exercises - 20%\u00a0<\/li><li>Mid-term exam - 20%<\/li><li>Final exam - 60%\u00a0<\/li><\/ul><h6>Reading List:<\/h6><p><em><span style=\"text-decoration: underline;\">Textbook<\/span><\/em>: \u202f\u00a0<\/p><p>Cao Th\u1ecb \u00dd Nhi, \u0110\u1eb7ng Anh Tu\u1ea5n (2016). <em>Gi\u00e1o tr\u00ecnh l\u00fd thuy\u1ebft t\u00e0i ch\u00ednh ti\u1ec1n t\u1ec7<\/em>. Nh\u00e0 xu\u1ea5t b\u1ea3n \u0110\u1ea1i h\u1ecdc KTQD<\/p><p><em><span style=\"text-decoration: underline;\">Reference \u202fBooks:<\/span><\/em><\/p><ol><li>Frederic S.Mishkin (2001). <em>Ti\u1ec1n t\u1ec7, ng\u00e2n h\u00e0ng v\u00e0 th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh<\/em>. Nh\u00e0 xu\u1ea5t b\u1ea3n Khoa h\u1ecdc v\u00e0 k\u1ef9 thu\u1eadt H\u00e0 N\u1ed9i<\/li><li>Nguy\u1ec5n V\u0103n Ng\u1ecdc (2012). <em>Ti\u1ec1n t\u1ec7 ng\u00e2n h\u00e0ng v\u00e0 th\u1ecb tr\u01b0\u1eddng t\u00e0i<\/em> <em>ch\u00ednh.<\/em> Nh\u00e0 xu\u1ea5t b\u1ea3n \u0110\u1ea1i h\u1ecdc KTQD<\/li><li>Nguy\u1ec5n V\u0103n Ti\u1ebfn (2010). <em style=\"font-size: 16px;\">Gi\u00e1o tr\u00ecnh Kinh t\u1ebf ti\u1ec1n t\u1ec7 ng\u00e2n h\u00e0ng<\/em><span style=\"font-size: 16px;\">. Nh\u00e0 xu\u1ea5t b\u1ea3n Th\u1ed1ng k\u00ea <\/span><\/li><li>Frederic S.Mishkin (2010). <em style=\"font-size: 16px;\">Economics of Money, Banking, and Financial Market<\/em><span style=\"font-size: 16px;\">. The Columbia University <\/span><\/li><li>Jeff Madura (2010). <em>Financial Markets and Institutions.9th South-Western Cengage Learning<\/em><\/li><\/ol><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">SSH1111 Philosophy of Marxism and Leninism<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(3-0-0-6) ~ 4.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None\u00a0<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong><em>\u00a0<\/em>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.<\/p><h6>\u00a0<\/h6><h6><strong>COURSE CONTENTS<\/strong><\/h6><p><strong>CHAPTER 1. Theoretical overview of philosophy and philosophy of Marxism and Leninism<\/strong> (10 contact hours and 20 self-study hours)<\/p><p>I. PHILOSOPHY AND BASIC PROBLEMS OF PHILOSOPHY<\/p><ol><li>Philosophy overview<\/li><li>Basic problem of philosophy<\/li><li>Dialectic and metaphysical<\/li><\/ol><p>II. MARXISM AND LENINISM PHILOSOPHY AND THE ROLE OF MARXISM AND LENINISM PHILOSOPHY IN PRACTICE<\/p><ol><li>Origin and the development process of Marxism and Leninism philosophy<\/li><li>Targets and role of Marxism and Leninism philosophy<\/li><li>The role of of Marxism and Leninism philosophy in social life and revolution process in Vietnam today<\/li><\/ol><p><strong>CHAPTER 2.<\/strong> <strong>DIALECTICAL MATERIALISM<\/strong> (20 contact hours and 40 self-study hours)<\/p><p>I. MATERIAL AND CONSCIOUSNESS<\/p><ol><li>Material and existent forms of materials<\/li><li>Origin, nature and structure of consciousness<\/li><li>The relationship between material and consciousness<\/li><\/ol><p>II. MATERIALISTIC DIALECTICAL METHODOLOGY<\/p><ol><li>Two types of dialectics and materialistic dialectics<\/li><li>Content of materialistic dialectics<\/li><\/ol><p>III. THEORY OF CONSCIOUSNESS<\/p><ol><li>Principles of dialectical materialist cognitive theory<\/li><li>Origin and nature of consciousness<\/li><li>Reality and the role of reality in consciousness<\/li><li>Basic stages of gaining consciousness<\/li><li>The nature of truth<\/li><\/ol><p><strong>CHAPTER 3.<\/strong> <strong>HISTORICAL MATERIALISM<\/strong> (15 contact hours and 30 self-study hours)<\/p><p>I. SOCIAL-ECONOMIC MODEL THEORY<\/p><ol><li>Material production is the basis of social existence and development<\/li><li>Dialectics between production forces and production relations<\/li><li>Dialectics between infrastructure and superstructure of society<\/li><li>The development of socio-economic forms is a historical and natural process<\/li><\/ol><p>II. CLASSES AND ETHNIC<\/p><ol><li>Class and class struggle<\/li><li>Ethnicity<\/li><li>Class-Ethnic-Human relations<\/li><\/ol><p>III. THE STATE AND SOCIALIST REVOLUTION<\/p><ol><li>The State<\/li><li>Socialist revolution<\/li><li>SOCIAL AWARENESS<\/li><li>The concept of social existence and elements of social existence<\/li><li>Concept of social consciousness and structure of social health<\/li><li>Dialectical relationship between social existence and social consciousness, relative independence of social consciousness<\/li><\/ol><p>IV. PHILOSOPHY OF HUMAN BEING<\/p><ol><li>People and their nature<\/li><li>Deterioration phenomenon and people liberate<\/li><li>Views of Marxism and Leninism philosophy on personal and social relations, on the role of people and leaders in the history<\/li><li>People in Vietnam\u2019s revolutions<\/li><\/ol><h6>\u00a0<\/h6><h6>Reading List:<\/h6><p><em><span style=\"text-decoration: underline;\">Textbook:<\/span><\/em><\/p><p>Ministry of Education and Training, <em>Textbook of Marxism-Leninism Philosophy (For students not majoring in political theory)<\/em>, Publisher. National Politics of Truth, Hanoi, 2021.<\/p><p><em><span style=\"text-decoration: underline;\">Reference Books:<\/span><\/em><\/p><ol><li>The Central Council dirECTS the compilation of the national curriculum, <em>Textbook of Marxism-Leninism Philosophy<\/em>, Publisher. National Politics, Hanoi, 2010.<\/li><li>Many authors, <em style=\"font-size: 16px;\">Review Guide for the Basic Principles of Marxism-Leninism 1<\/em><span style=\"font-size: 16px;\">, Publisher. Hanoi Technology 2015.<\/span><\/li><\/ol><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">SSH1121 Political Economics of Marxism and Leninism<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2 (2-0-0-4) ~ 2.84 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None\u00a0<\/li><li>Co-requisite Courses: Marxist-Leninist Philosophy (SSH1111)<\/li><\/ul><p><strong>Objectives and Contents:\u00a0<\/strong>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.<\/p><h6>\u00a0<\/h6><h6><strong>COURSE CONTENTS<\/strong><\/h6><p><strong>Chapter 1. Object, research method and function of Marxist-Leninist Political Economy<\/strong><br \/>1.1. Research Object<br \/>1.2. Research Method<br \/>1.3. Function of Marxist-Leninist Political Economy<br \/><strong>Chapter 2. Commodity, market &amp; role of market participants<\/strong><br \/>2.1. Commodity production<br \/>2.2. Two properties of a commodity and factors affecting the quantity of a commodity's value<br \/>2.3. Some rules of the market<br \/>2.4. Market mechanism and role of market participants<br \/><strong>Chapter 3. Production of surplus value in the market economy<\/strong><br \/>3.1. The transformation of money into capital<br \/>3.2. Theory of the commodity of labor power<br \/>3.3. Origin of surplus value<br \/>3.4. Two methods of producing surplus value (with exercises)<br \/>3.5. Some rules in Capitalism (with exercises)<br \/>3.6. Manifestations of capital and surplus value in a market economy<br \/><strong>Chapter 4. Competition &amp; monopoly in the market economy<\/strong><br \/>4.1. Overview of competition, monopoly<br \/>4.2. Five characteristics of monopoly capitalism<br \/>4.3. State monopoly capitalism<br \/><strong>Chapter 5. Socialist oriented market economy &amp; economic benefits in Vietnam<\/strong><br \/>5.1. Features of the socialist-oriented market economy<br \/>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<br \/>5.3. The relationship of economic benefits and the role of the State in regulating the relationship of economic benefits<br \/><strong>Chapter 6. Industriality, modernization &amp; international economy intergration of Vietnam<\/strong><br \/>6.1. Features of the Modern Scientific and Technological Revolution<br \/>6.2. Contents of Vietnam's industrialization, adapting to Industry 4.0<br \/>6.3. International economic integration of Vietnam<\/p><p><strong>Reading List:<\/strong><\/p><p><span style=\"text-decoration: underline;\"><em>Textbook:<\/em><\/span><br \/>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.<br \/>2. Ngo Que Lan, Trinh Huy Hong, Nguyen Thi Phuong Dung &amp; Phan Yen Trang, 99 exercises in the theory of surplus value, HUST Publ., 2022.<br \/><span style=\"text-decoration: underline;\"><em>References:<\/em><\/span><br \/>1. Communist Party of Vietnam, Documents of Party Congress XI, XII.<br \/>2. Communist Party of Vietnam, Resolution 11-NQ\/TW on \u201cImproving the institution of a socialist-oriented market economy\u201d dated June 3, 2017.<br \/>3. Communist Party of Vietnam, Report on some issues summarizing theory and practice over thirty years of renovation, Truth National Political Publ., 2016.<br \/>4. Robert B. Ekelund and Robert F. Herbert, History of economic theories, Waveland Press, Inc.; 6th edition, 2013.<br \/>5. David Begg, Stanley Fisher, Rudiger Dornbusch, Economics, Mcgraw-Hill Publ., 7th edition, 2002.<br \/>6. Jeremy Rifkin, The Third Industrial Revolution, St. Martin's Griffin Publ., 2013.<br \/>7. Klaus Schwab, The Fourth Industrial Revolution, World Economic Forum, 2016.<br \/>8. Manfred B.Steger, Globalization, Oxford University Press, 2003.<br \/>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).<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">SSH1131 Scientific Socialism<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2 (2-0-0-4) ~ 2.84 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None\u00a0<\/li><li>Co-requisite Courses: Corequisite Courses: Marxist-Leninist philosophy (SSH1111), Marxist-Leninist political economy (SSH1121)<\/li><\/ul><p><strong>Objectives and Contents:\u00a0<\/strong>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\u00a0philosophy. 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.<\/p><p>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.<\/p><p>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.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong>Chapter 1: Introduction to Scientific Socialism<\/strong><br \/>1.1. The Birth of Scientific Socialism<br \/>1.2. Basic stages of development of Scientific Socialism<br \/>1.3. Objects, methods and significance of the study of Scientific Socialism<br \/><strong>Chapter 2: The historical mission of the working class<\/strong><br \/>2.1. Basic views of Marxism - Leninism on the working class and the world historical mission of the working class<br \/>2.2. The working class and the implementation of the historical mission of the working class today<br \/>2.3. Historical mission of the Vietnamese working class<br \/><strong>Chapter 3: Socialism and the transition to socialism<\/strong><br \/>3.1. Socialism<br \/>3.2. Transitional period to socialism<br \/>3.3. Transition to Socialism in Vietnam<br \/><strong>Chapter 4: Socialist democracy and the socialist state<\/strong><br \/>4.1. Democracy and socialist democracy<br \/>4.2. Socialist State<br \/>4.3. Socialist democracy and the socialist rule of law state in Vietnam<br \/><strong>Chapter 5: Social structure - classes and alliances between classes and classes in the transition to socialism<\/strong><br \/>5.1. Social-class structure in the transition to socialism<br \/>5.2. Union of classes and classes in the transition to socialism<br \/>5.3. Social structure - class and alliance of classes and classes in the transition to socialism in Vietnam<br \/><strong>Chapter 6: Nation and religious issues in the transition to socialism<\/strong><br \/>6.1. The nation in the transition to socialism<br \/>6.2. Religion in the period of transition to socialism<br \/>6.3. Ethnic and religious relations in Vietnam<br \/><strong>Chapter 7: Family problems in the transition to socialism<\/strong><br \/>7.1. The concept, position and function of the family<br \/>7.2. Basis for building a family during the transition to socialism<br \/>7.3. Building a Vietnamese family during the transition to socialism<\/p><p><strong>Reading List:<\/strong><\/p><p><span style=\"text-decoration: underline;\"><em>Textbooks:<\/em><\/span><br \/>Textbook of Scientific Socialism, directed by the Ministry of Education and Training, National Political Publishing House, Hanoi 2021<br \/>Textbook of Scientific Socialism, directed by the Central Council, compiles the national curriculum of Marxist-Leninist sciences and Ideology of Ho Chi Minh.<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">SSH1141 History of Vietnamese Communist Party<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2 (2-0-0-4) ~ 2.84 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None\u00a0<\/li><li>Co-requisite Courses: None\u00a0<\/li><\/ul><p><strong>Objectives and Contents:\u00a0<\/strong>Viet Nam Communist Party History provides students with a comprehensive view about the birth of the Communist Party of Vietnam, the path set forth by the Communist Party of Vietnam during the leadership of the Vietnamese revolution from 1930 to present \u2013 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 \u2013 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.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong>Chapter 1. The Communist Party of Vietnam was born and lead the struggle for revolutionary power (1930-1945)<\/strong><br \/>1.1. The Communist Party of Vietnam was born and the Party's first political platform<br \/>1.2. Leading the struggle for power (1930-1945)<br \/><strong>Chapter 2. The Party led two resistance wars, completed national liberation and reunification (1945-1975).<\/strong><br \/>2.1. Lead the construction and defense of the revolutionary government, the resistance war against the French colonialists (1945-1954)<br \/>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)<br \/><strong>Chapter 3. The Party led the country in the transition to socialism and newly transformed companies (1975-2018)<\/strong><br \/>3.1. Leading the country in building socialism and organizing protection (1975-1986)<br \/>3.3. Leading the innovation process, promoting industrialization, modernization and international integration (1986-2018)<\/p><p><strong>Reading List:<\/strong><\/p><p><em><span style=\"text-decoration: underline;\">Textbook<\/span><strong>:<\/strong><\/em><br \/>Ministry of Education and Training (2021), Textbook of Viet Nam Communist Party History, Truth National Political Publishing House, Ha Noi.<br \/><em><span style=\"text-decoration: underline;\">References<\/span><strong>:<\/strong><\/em><br \/>[1] Truong Huy Quynh, Dinh Xuan Lam, Le Mau Han (2001), An overview of Vietnamese history, complete volume, Vietnam Education Publishing House.<br \/>[2] Communist Party of Vietnam (2002), Complete Party Document, National Political Publishing House.<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">SSH1151 Ho Chi Minh Ideology<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2 (2-0-0-4) ~ 2.84 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None\u00a0<\/li><li>Co-requisite Courses: None\u00a0<\/li><\/ul><p><strong>Objectives<\/strong><strong>\u00a0and Contents:<\/strong>\u00a0The module equips students with a system of knowledge about the subjects, methods and meanings of the subject Ho Chi Minh\u2019s 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.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong>Chapter 1. The Communist Party of Vietnam was born and lead the struggle for revolutionary power (1930-1945)<\/strong><br \/>1.1. The Communist Party of Vietnam was born and the Party's first political platform<br \/>1.2. Leading the struggle for power (1930-1945)<br \/><strong>Chapter 2. The Party led two resistance wars, completed national liberation and reunification (1945-1975).<\/strong><br \/>2.1. Lead the construction and defense of the revolutionary government, the resistance war against the French colonialists (1945-1954)<br \/>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)<br \/><strong>Chapter 3. The Party led the country in the transition to socialism and newly transformed companies (1975-2018)<\/strong><br \/>3.1. Leading the country in building socialism and organizing protection (1975-1986)<br \/>3.2. Leading the innovation process, promoting industrialization, modernization and international integration (1986-2018)<\/p><p><strong>Reading List:<\/strong><\/p><p><span style=\"text-decoration: underline;\"><em>Textbook:<\/em><\/span><br \/>Ministry of Education and Training (2021), Textbook of Viet Nam Communist Party History, Truth National Political Publishing House, Ha Noi.<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                            <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-1212\" role=\"tabpanel\" aria-labelledby=\"e-n-tabs-title-1212\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\"elementor-element elementor-element-a777419 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"a777419\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4fbc8e4 wpr-advanced-accordion-icon-no-box elementor-widget elementor-widget-wpr-advanced-accordion\" data-id=\"4fbc8e4\" data-element_type=\"widget\" data-settings=\"{&quot;active_item&quot;:0}\" data-widget_type=\"wpr-advanced-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n            <div class=\"wpr-advanced-accordion\" data-accordion-type=\"accordion\" data-active-index=\"0\" data-accordion-trigger=\"click\" data-interaction-speed=\"0.4\">\n\n\t\t\t\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM1700 Introduction to the Major of Accounting<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(1-2-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None\u00a0<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0To provide students with overview of accounting, accounting system, financial accounting, accounting for tax purposes, managerial accounting, accounting for specific industries, accounting for non-profit entities, accounting software and to build social skills, attitudes and professional ethics.<\/p><p>The\u00a0course includes (1) Overview of accounting, (2) Overview of financial accounting, (3) Overview of accounting for tax purposes, (4) Overview of managerial accounting, (5) Overview of accounting in specific industrise, (6) Overview of accounting for non-profit entities, (7) Overview of accounting software.<\/p><h6>COURSE CONTENTS<\/h6><p><strong>Theoretical teaching \u00a0<\/strong><\/p><p><strong>Chapter 1: <\/strong>Some general issues about Accounting<\/p><p>1.1. The birth and development of accounting<\/p><p>1.2. The nature and function of accounting<\/p><p>1.3. Accountancy Responsibilities and Profession<\/p><p><strong>Chapter 2: <\/strong>Overview of Financial Accounting<\/p><p>2.1. The concept and characteristics of financial accounting<\/p><p>2.2. The role of financial accountants<\/p><p><strong>Chapter 3: <\/strong>Overview of Tax Accounting<\/p><p>3.1. Tax accounting concepts and features<\/p><p>3.2. The role of tax accountants<\/p><p><strong>Chapter 4: <\/strong>Overview of Management Accounting<\/p><p>4.1. The concept and characteristics of management accounting<\/p><p>4.2. The role of management accountants<\/p><p><strong>Chapter 5: <\/strong>Overview of Accounting in Specific Enterprises<\/p><p>5.1. Concepts and characteristics of specific businesses<\/p><p>5.2. Organization of accounting in particular enterprises<\/p><p><strong>Chapter 6:<\/strong> Overview of career and administrative accounting<\/p><p>6.1. Concepts and characteristics of accounting in administrative and non-business units<\/p><p>6.2. The role of accountants in administrative and non-business units<\/p><p><strong>Chapter 7:<\/strong> Overview of Machine Accounting<\/p><p>7.1. Concepts and characteristics of machine accounting<\/p><p>7.2 The role of machine accounting in the units<\/p><p><strong>Chapter 8:<\/strong> Auditing Overview<\/p><p>8.1. The necessity of auditing \u2013 Auditing concept<\/p><p>8.2. Distinguish between accounting and auditing<\/p><h6>ASSESSMENT<\/h6><p>The final grade of the course is assessed throughout the learning process, including two main points: the process score (50%) including: 20% individual report or average of small tests in class and 30% Presentation, and the final exam score (50%).<\/p><h6>Reading List:<\/h6><p><strong><em><span style=\"text-decoration: underline;\">Textbook<\/span><\/em><\/strong>: \u00a0<\/p><p>Principles of Accounting, University of Economics Ho Chi Minh City, 2019, Finance Publisher<\/p><p><strong><em><span style=\"text-decoration: underline;\">Reference books:<\/span><\/em><\/strong><\/p><p>Ministry of Finance (2016). Accounting system for small and medium enterprises. Finance Publisher.<\/p><p>Ministry of Finance (2014). Enterprise accounting system. Finance Publisher.<\/p><p>Ministry of Finance (2018). Accounting regime for micro enterprises. Finance Publisher.<\/p><p>Vietnamese accounting standards.<\/p><p>IFRS<\/p><p>John J. Wild, Ken W. Shaw (2019). Fundamental of Accounting Principles 25<sup>th<\/sup> Edition. McGraw Hill Education.\u00a0<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM1722 Academic Writing and Presentation for Accounting<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(2-2-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None\u00a0<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:\u00a0<\/strong>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.<\/p><p><strong>Contents:\u00a0<\/strong>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:<\/p><ul><li>Define report scope and content<\/li><li>Set writing objectives and define goals for proper messaging and delivery of information to a variety of audiences.<\/li><li>Develop project roles, responsibilities and relationships<\/li><li>Research, analyze, design, develop and deliver an effective written or oral presentation<\/li><li>Write in clear and concise manner (business\/technical writing technique)<\/li><li>Define, write and review report content<\/li><li>Develop and communicate project specifications<\/li><li>Communicate and analyze research findings<\/li><li>Build a business case that address project needs<\/li><li>Present project concepts and ideas to user groups and stakeholders.<\/li><\/ul><h6>COURSE CONTENTS<\/h6><p><strong>Part 1. Presentation <\/strong><\/p><p>1.1 Introduction to presentation<\/p><p>- Reviewing different modes for effective presentation<\/p><p>- Understanding audience<\/p><p>1.2 Delivering presentation<\/p><p>- Calming your nerves<\/p><p>- Using your voice effectively<\/p><p>- Using your body effectively<\/p><p>1.3 Preparing presentation<\/p><p>- Organizing and developing presentation<\/p><p>- Applying multimodalities in presentation<\/p><p>- Defining what should do and don\u2019t in presentation<\/p><p><strong>Presentation Assessment in class <\/strong><\/p><p><strong>Part 2. Technical writing<\/strong><\/p><p>2.1 Introduction to technical writing and technical reports<\/p><p>- Understanding reason for writing<\/p><p>- Understanding audience<\/p><p>- Understanding types of technical reports<\/p><p>2.2 Ethical considerations<\/p><p>- Understanding ethical obligations<\/p><p>- Acknowledging sources<\/p><p>- Avoiding plagiarism<\/p><p>- Searching information\/ data\/reading materials, etc<\/p><p>- Preparing citation and preference<\/p><p>2.3 Basic writing skills<\/p><p>- Understanding word order<\/p><p>- Structuring sentences<\/p><p>- Structuring paragraphs<\/p><p>- Writing description of a chart\/ table\/ and figure<\/p><p>2.4 Job application documents<\/p><p>- Resume<\/p><p>- Job-application letter<\/p><p>2.5 Writing a proposal<\/p><p>- Structure of a proposal<\/p><p>2.6 Writing information reports<\/p><p>- Formats of information reports<\/p><p>- Writing process: planning, drafting, and revising informational reports<\/p><p>2.7 Research paper<\/p><p>- Understanding purposes of a research paper<\/p><p>- Understanding structure of a research paper<\/p><p>- Introduction\/Abstract and conclusion: Understanding introduction\/ Abstracts and conclusion writing<\/p><p>2.8 Writing a literature review<\/p><p>- Summarizing research papers and preparing a literature review<\/p><p>2.9 Internship report<\/p><p>- Understanding purposes of internship report<\/p><p>- Understanding structure of an internship report<\/p><p>- Writing annotated bibliography<\/p><p><strong>Group presentation <\/strong><\/p><p><strong>Course review <\/strong><\/p><h6>ASSESSMENT<\/h6><p>Students\u2019 performance will be assessed in the course process which account for 50 % and final exam accounts for 50 % (including both writing exam and proposal writing)<\/p><h6>Reading List:<\/h6><p><em><span style=\"text-decoration: underline;\"><strong>Textbooks:<\/strong><\/span><\/em><\/p><p><em><span style=\"text-decoration: underline;\">Required readings:<\/span><\/em><\/p><p>[1]\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 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)<\/p><p><em><span style=\"text-decoration: underline;\">Supplementary readings:<\/span><\/em><\/p><p>[1]\u00a0 \u00a0 \u00a0 Kolln, M. and Gray, L. (2012). Rhetorical Grammar: Grammatical Choices, Rhetorical Effects (7th ed.). New York: Longman.<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM2713 Financial Accounting 1<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(2-2-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM3500 (Principles of Accounting)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0To provide students with knowledge on accounting principles and methods to recors economic transactions.<\/p><p>The course includes: (1)\u00a0Accounting for materials, tools, goods; (2)\u00a0Accounting for\u00a0 payroll and insurance; (3)\u00a0Accounting for fixed assets; (4)\u00a0Accounting for production cost; (5) Accounting for sales and profit.<\/p><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1: Overview of Financial Accounting (4 contact hours and 6 self-study hours)<\/strong><\/p><ol><li>According to IFFRS<\/li><\/ol><p>1.1.\u00a0\u00a0\u00a0\u00a0\u00a0 Environment of financial accounting<\/p><p>1.2.\u00a0\u00a0\u00a0\u00a0\u00a0 Conceptual framework for financial accounting<\/p><ol start=\"2\"><li>According to VAS<\/li><\/ol><p>2.1.\u00a0\u00a0\u00a0\u00a0\u00a0 Environment of financial accounting<\/p><p>2.2.\u00a0\u00a0\u00a0\u00a0\u00a0 Legal framework for financial accounting<\/p><p>2.3.\u00a0\u00a0\u00a0\u00a0\u00a0 Conceptual framework \u2013 VAS 01<\/p><p><strong>Chapter 2: Accounting of inventories (8 contact hours and 12 self-study hours)<\/strong><\/p><p>2.1. Accounting of inventories - Measurement<\/p><p>2.1.1. Accounting of inventories according to IFRS<\/p><p>2.1.2. Accounting of inventories according to Vietnamese accounting standards<\/p><p>2.2. Accounting of inventories \u2013 Other issues<\/p><p>2.2.1 Accounting of inventories \u2013 Other issues according to IFRS<\/p><p>2.2.2. Accounting of inventories \u2013 Other issues according to Vietnamese accounting standards<\/p><p><strong>Chapter 3: Accounting of salary and salary deductions (4 contact hours and 6 self-study hours)<\/strong><\/p><p>3.1 General issues of salary accounting and salary deductions<\/p><p>3.2 Salary accounting<\/p><p>3.3 Salary Deductions Accounting<\/p><p><strong>Chapter 4: Accounting for fixed assets (12 contact hours and 18 self-study hours)<\/strong><\/p><p>4.1. Fixed asset increase and decrease recording<\/p><p>4.1.1. Fixed asset increase and decrease recording according to IFRS<\/p><p>4.1.2. Fixed asset increase and decrease recording according to Vietnamese accounting standards<\/p><p>4.2. Use of fixed assets<\/p><p>4.2.1. Use of fixed assets according to IFRS<\/p><p>4.2.2 Use of fixed assets according to Vietnamese accounting standards<\/p><p>4.3. Lease<\/p><p>4.3.1. Lease according to IFRS<\/p><p>4.3.2 Lease according to Vietnamese accounting standards<\/p><p><strong>Chapter 5: Accounting of production costs and product prices<\/strong> <strong>(8 contact hours and 12 self-study hours)<\/strong><\/p><p>5.1 General issues about production costs and product prices<\/p><p>5.2 Accounting of production costs<\/p><p>5.3 Accounting of production prices<\/p><p><strong>Chapter 6: Accounting of sales (4 contact hours and 6 self-study hours)<\/strong><\/p><p>6.1 Sales measurement according to IFRS<\/p><p>6.2 Sales measurement according to Vietnamese accounting standards<\/p><p>6.3 Accounting for sales according to Vietnamese accounting standards<\/p><p><strong>Chapter 7: Accounting of business results<\/strong> <strong>(4 contact hours and 6 self-study hours)<\/strong><\/p><p>7.1. Accounting of business results<\/p><p>7.2 Accounting of result allocation<\/p><p><strong>Chapter 8: Accounting of corporate income tax (4 contact hours and 6 self-study hours)<\/strong><\/p><p>8.1. Accounting of corporate income tax according to IFRS<\/p><p>8.2. Accounting of corporate income tax according to Vietnamese accounting standards<\/p><p>8.2.1. Current CIT<\/p><p>8.2.2. Deferred CIT<\/p><p><strong>Chapter 9: Financial statements (4 contact hours and 6 self-study hours)<\/strong><\/p><p>9.1.\u00a0\u00a0\u00a0\u00a0\u00a0 Balance sheet<\/p><p>9.2.\u00a0\u00a0\u00a0\u00a0\u00a0 Income statement<\/p><p>9.3.\u00a0\u00a0\u00a0\u00a0\u00a0 Cash flow statement<\/p><p>9.4.\u00a0\u00a0\u00a0\u00a0\u00a0 Notes to financial statements<\/p><p>Group presentation (8 contact hours and 12 self-study hours)<\/p><p>Course review (4 contact hours and 6 self-study hours)<\/p><p><strong>ASSESSMENT<\/strong><\/p><p>Participation: 10%<\/p><p>Individual assignment: 20%<\/p><p>Group homework: 20%<\/p><p>Final test: 50%<\/p><p><strong>Reading List:<\/strong><\/p><p><span style=\"text-decoration: underline;\"><em>Textbooks:<\/em><\/span><\/p><ol><li>B\u1ed9 m\u00f4n K\u1ebf to\u00e1n t\u00e0i ch\u00ednh, Khoa K\u1ebf to\u00e1n, Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf H\u1ed3 Ch\u00ed Minh, 2019, K\u1ebf to\u00e1n t\u00e0i ch\u00ednh 1, 3, NXB T\u00e0i ch\u00ednh<\/li><li>Vi\u1ec7n K\u1ebf to\u00e1n \u2013 Ki\u1ec3m to\u00e1n, Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf qu\u1ed1c d\u00e2n, 2020, K\u1ebf to\u00e1n t\u00e0i ch\u00ednh 1, NXB \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf qu\u1ed1c d\u00e2n<\/li><\/ol><p><em><span style=\"text-decoration: underline;\">Vietnamese references:<\/span><\/em><\/p><ol><li>B\u1ed9 T\u00e0i ch\u00ednh (2016). Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u1eeba. NXB T\u00e0i ch\u00ednh.<\/li><li>B\u1ed9 T\u00e0i ch\u00ednh (2014). Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p. NXB T\u00e0i ch\u00ednh.<\/li><li>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam.<\/li><\/ol><p><em><span style=\"text-decoration: underline;\">English References:<\/span><\/em><\/p><p>1.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Libby and Phillips (2019). Fundamentals of Financial Accounting, 10th edition, McGraw Hill.<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM2730 Financial Reporting<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM3500 (Principles of Accounting), EM2713 (Financial Accounting 1)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:\u00a0<\/strong>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.\u00a0<\/p><p>Main contents include: Overview of financial statements system in enterprises;\u00a0 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.<\/p><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1: Financial Statements in enterprises<\/strong><\/p><p>Overview of financial statements in enterprises<\/p><p>Definitions and meanings<\/p><p>Basic elements of financial statements in enterprises<\/p><p>1.2. Methods of preparation and presentation of financial statements in enterprises<\/p><p>1.2.1. Statement of Financial Position<\/p><p>1.2.2 Income Statement<\/p><p>1.2.3 Statement of Cash Flows,<\/p><p>1.2.4. Notes to Financial Statements<\/p><p><strong>Chapter 2. Consolidated financial statements in groups<\/strong><\/p><p>2.1. Overview of consolidated financial statements in groups<\/p><p>2.1.1.\u00a0\u00a0 Definitions of consolidated financial statements in groups<\/p><p>\u00a02.1.2.\u00a0 Characteristics of consolidated financial statements in groups<\/p><p>2.1.3.\u00a0\u00a0 Objectives of consolidated financial statements in groups<\/p><p>2.1.4.\u00a0\u00a0 Scopes of consolidated financial statements in groups<\/p><p>2.2. Vietnamese Accounting Standards (VAS) and International Financial Reporting Standards (IFRS\/ IAS) on consolidated financial statements<\/p><p>2.2.1. Vietnamese Accounting Standards (VAS 25) and related documents<\/p><p>2.2.2. Financial Reporting Standards (IFRS 10) and related documents<\/p><p><strong>Chapter 3. Consolidated Statement of Financial Position<\/strong><\/p><p>3.1. Overview of Consolidated Statement of Financial Position<\/p><p>3.1.1. Definitions<\/p><p>3.1.2. Principles of consolidation<\/p><p>Preparation and presentation of Consolidated Statement of Financial Position<\/p><p>3.2.1 Elimination and part elimination<\/p><p>3.2.2 Determining non-controlling interests<\/p><p>3.2.3 Determining goodwill arising on consolidation<\/p><p>3.2.4 Intercompany trading<\/p><p>3.2.5 Dividends and pre-acquisition profits<\/p><p>3.2.6 Consolidation techniques and examples<\/p><p><strong>Chapter 4. Consolidated Income Statement <\/strong><\/p><p>4.1. Overview of Consolidated Income Statement<\/p><p>4.1.1. Definitions<\/p><p>4.1.2. Principles of consolidation<\/p><p>4.2. Preparation and presentation of Consolidated Income Statement<\/p><p>4.2.1 Intercompany trading<\/p><p>4.2.2 Intercompany dividends<\/p><p>4.2.3. Dividends and pre-acquisition profits<\/p><p>4.2.4. Consolidation techniques and examples<\/p><p><strong>Chapter 5. Consolidated Cash Flow Statement<\/strong><\/p><p>5.1. Overview of Consolidated Cash Flow Statement<\/p><p>5.1.1. Definitions<\/p><p>5.1.2. Principles of consolidation<\/p><p>5.2. Preparation and presentation of Consolidated Cash Flow Statement<\/p><p>5.2.1 Consolidated items and non-controlling interests<\/p><p>5.2.2 Consolidation techniques and examples<\/p><h6>\u00a0<\/h6><h6>ASSESSMENT<\/h6><p>Participation: 10%<\/p><p>Individual assignment: 20%<\/p><p>Group homework: 20%<\/p><p>Final test: 50%<\/p><h6>\u00a0<\/h6><h6>Reading List:<\/h6><p><span style=\"text-decoration: underline;\"><em>Textbooks:<\/em><\/span><\/p><p><em>Financial Accounting 4, (2021). <\/em>Faculty of Accounting- University of Economics Ho Chi Minh City, University of Economics Ho Chi Minh City Publishing House.<\/p><p><em><span style=\"text-decoration: underline;\">References:<\/span><\/em><\/p><ol><li>Circular 200\/2014\/TT-BTC on guidelines for accounting policies for enterprises dated 22th December 2014. Ministry of Finance.<\/li><li>Circular 202\/2014\/TT-BTC on guidelines for preparing and presenting consolidated financial statements, dated 22th December 2014. Ministry of Finance.<\/li><li>Financial Accounting and Reporting. (2017). Barry Elliot and Jamie Elliot, Edition 18edn, Pearson Publishing house.<\/li><\/ol><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM3211 Principles of Marketing<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM3500 (Principles of Accounting), EM2713 (Financial Accounting 1)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:\u00a0<\/strong>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.\u00a0<\/p><p>Main contents include: Overview of financial statements system in enterprises;\u00a0 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.<\/p><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1: Financial Statements in enterprises<\/strong><\/p><p>Overview of financial statements in enterprises<\/p><p>Definitions and meanings<\/p><p>Basic elements of financial statements in enterprises<\/p><p>1.2. Methods of preparation and presentation of financial statements in enterprises<\/p><p>1.2.1. Statement of Financial Position<\/p><p>1.2.2 Income Statement<\/p><p>1.2.3 Statement of Cash Flows,<\/p><p>1.2.4. Notes to Financial Statements<\/p><p><strong>Chapter 2. Consolidated financial statements in groups<\/strong><\/p><p>2.1. Overview of consolidated financial statements in groups<\/p><p>2.1.1.\u00a0\u00a0 Definitions of consolidated financial statements in groups<\/p><p>\u00a02.1.2.\u00a0 Characteristics of consolidated financial statements in groups<\/p><p>2.1.3.\u00a0\u00a0 Objectives of consolidated financial statements in groups<\/p><p>2.1.4.\u00a0\u00a0 Scopes of consolidated financial statements in groups<\/p><p>2.2. Vietnamese Accounting Standards (VAS) and International Financial Reporting Standards (IFRS\/ IAS) on consolidated financial statements<\/p><p>2.2.1. Vietnamese Accounting Standards (VAS 25) and related documents<\/p><p>2.2.2. Financial Reporting Standards (IFRS 10) and related documents<\/p><p><strong>Chapter 3. Consolidated Statement of Financial Position<\/strong><\/p><p>3.1. Overview of Consolidated Statement of Financial Position<\/p><p>3.1.1. Definitions<\/p><p>3.1.2. Principles of consolidation<\/p><p>Preparation and presentation of Consolidated Statement of Financial Position<\/p><p>3.2.1 Elimination and part elimination<\/p><p>3.2.2 Determining non-controlling interests<\/p><p>3.2.3 Determining goodwill arising on consolidation<\/p><p>3.2.4 Intercompany trading<\/p><p>3.2.5 Dividends and pre-acquisition profits<\/p><p>3.2.6 Consolidation techniques and examples<\/p><p><strong>Chapter 4. Consolidated Income Statement <\/strong><\/p><p>4.1. Overview of Consolidated Income Statement<\/p><p>4.1.1. Definitions<\/p><p>4.1.2. Principles of consolidation<\/p><p>4.2. Preparation and presentation of Consolidated Income Statement<\/p><p>4.2.1 Intercompany trading<\/p><p>4.2.2 Intercompany dividends<\/p><p>4.2.3. Dividends and pre-acquisition profits<\/p><p>4.2.4. Consolidation techniques and examples<\/p><p><strong>Chapter 5. Consolidated Cash Flow Statement<\/strong><\/p><p>5.1. Overview of Consolidated Cash Flow Statement<\/p><p>5.1.1. Definitions<\/p><p>5.1.2. Principles of consolidation<\/p><p>5.2. Preparation and presentation of Consolidated Cash Flow Statement<\/p><p>5.2.1 Consolidated items and non-controlling interests<\/p><p>5.2.2 Consolidation techniques and examples<\/p><h6>\u00a0<\/h6><h6>ASSESSMENT<\/h6><p>Participation: 10%<\/p><p>Individual assignment: 20%<\/p><p>Group homework: 20%<\/p><p>Final test: 50%<\/p><h6>\u00a0<\/h6><h6>Reading List:<\/h6><p><span style=\"text-decoration: underline;\"><em>Textbooks:<\/em><\/span><\/p><p><em>Financial Accounting 4, (2021). <\/em>Faculty of Accounting- University of Economics Ho Chi Minh City, University of Economics Ho Chi Minh City Publishing House.<\/p><p><em><span style=\"text-decoration: underline;\">References:<\/span><\/em><\/p><ol><li>Circular 200\/2014\/TT-BTC on guidelines for accounting policies for enterprises dated 22th December 2014. Ministry of Finance.<\/li><li>Circular 202\/2014\/TT-BTC on guidelines for preparing and presenting consolidated financial statements, dated 22th December 2014. Ministry of Finance.<\/li><li>Financial Accounting and Reporting. (2017). Barry Elliot and Jamie Elliot, Edition 18edn, Pearson Publishing house.<\/li><\/ol><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\"> EM4531 Stock Market<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM3511 (<em>Theory of Finance and Monetary)<\/em><\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives<\/strong><strong>\u00a0and Contents:<\/strong>\u00a0To 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.<\/p><p>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.<\/p><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1: Overview of the stock market\u00a0<\/strong><\/p><p>1.1 History of stock market formation and development\u00a0<\/p><p>1.2 Position and structure of the stock market\u00a0<\/p><p>1.3 The role of the stock market\u00a0<\/p><p>1.4 Operating principles of the stock market\u00a0<\/p><p>1.5 Participants in the stock market\u00a0<\/p><p>1.6 Positive and negative impacts of stock market\u00a0<\/p><p><strong>Chapter 2: Securities\u00a0<\/strong><\/p><p>2.1 Definition and characteristics of securities\u00a0<\/p><p>2.2 Shares\u00a0<\/p><p>2.3 Bonds\u00a0<\/p><p>2.4 Investment fund certificates\u00a0<\/p><p>2.5 Derivative securities\u00a0<\/p><p>2.6 Stock price index\u00a0<\/p><p><strong>Chapter 3: Securities company\u00a0<\/strong><\/p><p>3.1 Definition and characteristics of a securities company\u00a0<\/p><p>3.2 Roles and operating principles of a securities company\u00a0<\/p><p>3.3 Organizational structure of a securities company\u00a0<\/p><p>3.4 Securities company operations\u00a0<\/p><p><strong>Chapter 4: Primary stock market\u00a0<\/strong><\/p><p>4.1 The concept and characteristics of the primary stock market\u00a0<\/p><p>4.2 Entities and methods of issuing securities\u00a0<\/p><p>4.3 Initial public offering of securities\u00a0<\/p><p><strong>Chapter 5: Secondary stock market\u00a0<\/strong><\/p><p>5.1 Definition and characteristics of the secondary stock market\u00a0<\/p><p>5.2 Structure of the secondary stock market\u00a0<\/p><p>5.3 Centralized securities market\u00a0<\/p><p>5.4 Decentralized stock market\u00a0<\/p><p><strong>Chapter 6: Stock valuation\u00a0<\/strong><\/p><p>6.1 Principles of securities valuation\u00a0<\/p><p>6.2 Bond pricing models\u00a0<\/p><p>6.3 Stock valuation models\u00a0<\/p><p><strong>Chapter 7: International bond market\u00a0<\/strong><\/p><p>7.1 International bonds and international bond markets\u00a0<\/p><p>7.2 Issuance of bonds on the international bond market\u00a0<\/p><p>7.3 Advantages and limitations of international bond issuance\u00a0<\/p><h6>ASSESSMENT<\/h6><p>Attendance: 10% (Students should attend class and do homework)<\/p><p>Individual Exercise: 20%<\/p><p>Group homework: 10%<\/p><p>Final exam: 60%<\/p><h6>Reading List:<\/h6><p><em><strong>Books:<\/strong><\/em><\/p><ol><li>Nguyen Van Nam, Vuong Trong Nghia (2018). Stock Exchange, Financial Publishing House.<\/li><li>Andrew Johnson (2017). Stock Market, Kindle Edition<\/li><\/ol><p><em><strong>References:<\/strong><\/em><\/p><p><em>Vietnamese reference material:<\/em><\/p><p>Bui Kim Yen (2015). Th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, Nh\u00e0 xu\u1ea5t b\u1ea3n Lao \u0111\u1ed9ng x\u00e3 h\u1ed9i.<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM3230 Applied Statistics<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(3-1-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: MI2020 (Probabilities and Statistics)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0This 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.<\/p><p>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.<\/p><h6><strong>COURSE CONTENTS<\/strong><\/h6><p><strong>Chapter 1: Introduction to Statistics<\/strong><\/p><p>1.1 Definitions and history of statistics<\/p><p>1.2 Methods of Statistical Research<\/p><p>1.3 Roles of statistics in economics and business<\/p><p>1.4 Some commonly used concepts in statistics<\/p><p>1.5 Overview of the statistical research process<\/p><p><strong>Chapter 2: Statistical data in economics and business<\/strong><\/p><p>2.1 Definitions and classification of data<\/p><p>2.2 Basic statistical indicators in economics and business management<\/p><p>2.3 Collecting data methods<\/p><p>2.4 Sampling methods<\/p><p>2.5 Survey Methods<\/p><p>2.6 Errors in Statistical Surveys<\/p><p><strong>Chapter 3: Statistical data visualization by tabular and graph displays<\/strong><\/p><p>3.1\u00a0Visualizing Data For A\u00a0Categorical Variables<\/p><p>3.2\u00a0Visualizing Data For A\u00a0Quantitative Variables<\/p><p>3.3 Summarizing Data For Two Variables<\/p><p>3.4 Data visualization practice with Excel\/SPSS<\/p><p><strong>Chapter 4: Summarizing data by numerical measures<\/strong><\/p><p>4.1 Measures of central tendency<\/p><p>4.2 Measures of dispersion<\/p><p>4.3 Measures of distribution shape and detecting outliers<\/p><p>4.4 Five-number summaries and box plots<\/p><p>4.5 Measures of association between two variables<\/p><p>4.6 Descriptive data analysis practice with Excel\/SPSS<\/p><p><strong>Chapter 5: Interval Estimation and Hypothesis testing of population parameters<\/strong><\/p><p>5.1 Sampling distributions<\/p><p>5.2 Theory about interval estimation and hypothesis testing<\/p><p>5.3 Interval estimation and hypothesis testing for one population<\/p><p>5.4 Interval estimation and hypothesis testing for two population<\/p><p>5.5 Determining sample size<\/p><p>5.5 Hypothesis testing and decision making<\/p><p><strong>Chapter 6: Analysis of variance<\/strong><\/p><p>6.1. An introduction to experimental design and analysis of variance<\/p><p>6.2 One-way ANOVA<\/p><p>6.3 Two-way ANOVA<\/p><p>6.4 ANOVA practice with Excel\/SPSS<\/p><p><strong>Chapter 7: Nonparametric test<\/strong><\/p><p>7.1 Introduction to nonparametric test<\/p><p>7.2 Wilcoxon signed-rank test<\/p><p>7.3 Wilcoxon test for difference between two independent samples<\/p><p>7.4 Wilcoxon test for difference between two matched samples<\/p><p>7.5 Kruskal Wallis test for multiple independent samples<\/p><p>7.6 Chi-square test for the goodness of fit<\/p><p>7.7 Chi-square test for the independence<\/p><p>7.8 Non-parametric test practice with SPSS<\/p><p><strong>Chapter 8: Regression and Correlation<\/strong><\/p><p>8.1 Introduction to correlation and regression<\/p><p>8.2 Simple linear regression<\/p><p>8.3 Linear correlation<\/p><p>8.4 Correlation between qualitative variables<\/p><p>8.5 Multiple linear regression<\/p><p>8.6 Regression with Qualitative Variables<\/p><p>8.7 Non-linear regression<\/p><p>8.8 Data Analysis with Regression in Excel\/SPSS<\/p><p><strong>Textbook:<\/strong><\/p><p><span style=\"text-decoration: underline;\"><em>English Language Book:<\/em><\/span><\/p><p>Anderson, David R., Dennis J. Sweeney, Thomas A. Williams, Jeffrey D. Camm, James J. Cochran (2017),\u00a0<em>Statistics for Business and Economics<\/em>\u00a013th, South-Western Cengage Learning, USA.<\/p><p><em><span style=\"text-decoration: underline;\">Softwares:<\/span><\/em><\/p><p>Microsoft Excel and tools support for statistical analysis (add-ins) Data Analysis and IBM SPSS.<\/p><p><em><span style=\"text-decoration: underline;\">Reference Books:<\/span><\/em><\/p><ol><li>Daniel J. Denis (2019), SPSS Data Analysis for Univariate, Bivariate, and Multivariate Statistics, John Wiley &amp; Sons, Inc, USA.<\/li><li>Douglas A. Lind, William G Marchal, Samuel A. Wathen (2012),\u00a0<em>Basic Statistics for Business and Economics 8th<\/em>, McGraw-Hill Education, USA<\/li><\/ol><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM3300 Business Process Management<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>\u00a0Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0This 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.<\/p><p>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.<\/p><h6><strong>COURSE CONTENTS<\/strong><\/h6><p><strong>Chapter 1: Introduction to Business Process Management<\/strong><\/p><p>a. Definition of Business Process<\/p><p>b. Typology of Business Process<\/p><p>c. Concepts and roles of Business Process Management<\/p><p>d. Principles of Business Process Management<\/p><p>e. Business Process Management System<\/p><p>f.\u00a0 Information Technology in Business Process Management<\/p><p><strong>Chapter 2: Business Process Design, Modelling, and Simulation<\/strong><\/p><p>a. Concepts and roles of Business Process Design<\/p><p>b. Business Process Models<\/p><p>c. Steps to design Business Process<\/p><p>d. UML language in Business Process Design<\/p><p>e. Definition and classification of Business Process Modeling<\/p><p>f.\u00a0 Steps to Business Process Modeling<\/p><p>g. Application of @Risk and SimQuick in Business Process Modeling<\/p><p><strong>Chapter 3: Business Process Analysis<\/strong><\/p><p>a. Definitions and content of Business Process Analysis<\/p><p>b. Criteria for measuring Business Process Performance<\/p><p>c. Business Process Analysis Models (Balance Scorecard, Cost of Quality, DEA)<\/p><p>d. Practice Business Process Analysis with Excel Add-ins<\/p><p><strong>Chapter 4: Business Process Improvement<\/strong><\/p><p>a. Definitions and Importance of Business Process Improvement<\/p><p>b. Tools for Business Process Improvement (7 QC tools, Lean, 6 Sigma)<\/p><p>c. Steps for Business Process Improvement Programme<\/p><p>d. Change Management during Business Process Improvement<\/p><h6>Reading List:<\/h6><p><span style=\"text-decoration: underline;\"><em>English Language Book:<\/em><\/span><\/p><p>Laguna, Manuel, &amp; Marklund, Johan. (2013). Business process modeling, simulation and design. CRC Press.<\/p><p><strong>Reference Books<\/strong>\uff1a<\/p><p><span style=\"text-decoration: underline;\"><em>Vietnamese Language Materials:<\/em><\/span><\/p><ol><li>Brocke, Jan vom, and Michael Rosemann (2015). Handbook on Business Process Management 1: Introduction, Methods, and Information Systems. Springer Publishing Company, Incorporated.<\/li><li>Brocke, Jan vom, and Michael Rosemann (2015). Handbook on Business Process Management 2: Strategic Alignment, Governance, People and Culture. Springer Publishing Company, Incorporated<\/li><li>Boutros, T., &amp; Purdie, T. (2014). The process improvement handbook: a blueprint for managing change and increasing organizational performance. McGraw-Hill Education<\/li><\/ol><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM3301 Business Ethics<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses:\u00a0None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0This 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.<\/p><p>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.<\/p><p><strong>COURSE CONTENT<\/strong><\/p><p><strong><em>Chapter 1: <\/em>Business Ethics and related issues <\/strong><br \/>1.1. Definition of ethics <br \/>1.2. Business ethics <br \/>1.3. Business ethics problems occurring <br \/><strong><em>Chapter 2:<\/em> Philosophy of business ethics and Corporate social responsibilities <\/strong><br \/>2.1. Fundamental business ethics philosophies <br \/>2.2 CSR <br \/>2.3 Distinguish the business ethics and CSR <br \/><strong>Chapter 3: Methods and tools to analyze the ethic behaviors in business <\/strong><br \/>3.1. Decision making on ethics issues in doing business <br \/>3.2. Factors influencing on business ethics <br \/>3.3 Behavior analysis: Algorithm, ethics and problem-solution analysis <br \/><strong><em>Chapter 4<\/em>: Aspects of business ethics in a company <\/strong><br \/>4.1. HRM <br \/>4.2 Marketing <br \/>4.3 Finance <br \/>4.4. Sales <br \/><strong><em>Chapter 5: <\/em>Relationship between business ethics and corporate culture <\/strong><br \/>5.1. Types of corporate culture <br \/>5.2. Building up corporate culture <br \/>5.3. Improving the organization system <br \/>5.4. Building the ethics-based management method <br \/>5.5 Setting up the system to implement the business ethics and corporate culture<\/p><p><strong>Reading list<\/strong><\/p><p><span style=\"text-decoration: underline;\"><em><strong>Textbook<\/strong><\/em><\/span><\/p><ol><li>Laura P. Hartman, Joe Desjardins, translated by V\u00f5 Th\u1ecb Ph\u01b0\u01a1ng Oanh, D\u01b0\u01a1ng Ng\u1ecdc D\u0169ng (2011). Business Ethics. HCMC Tong hop publish house.<\/li><li>Nguy\u1ec5n M\u1ea1nh Qu\u00e2n (2015). Business ethics and corporate culture. National Economic University Publish House<\/li><\/ol><p><em><strong>Reference:<\/strong><\/em> <br \/><em><span style=\"text-decoration: underline;\">Vietnamese books:<\/span><\/em><\/p><p>Nguy\u1ec5n Ng\u1ecdc Th\u1eafng (2015). Corporate Social Responsibility. Hanoi Vietnam National University Publish house<\/p><p><em><span style=\"text-decoration: underline;\">English books:<\/span><\/em><\/p><p>Archie B. Carroll and Ann K. Buchholtz (2012). Business and Society: Ethics, Sustainability, and Stakeholder Management. 8th edition, New York: Cengage Learning<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM3417 Operations Management<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(2-2-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0This course aims to provide students with basic and modern knowledge of operation management \u2013 managing all activities related to the process of creating products and services in the business. After completing this subject, students will be able to:<strong>\u00a0<\/strong>apply equipped methods and quantitative models to solve the various problems of business management through the accompanying exercises and assignments. This module provides students with the important theoretical background in production system, main issues of operation management, and methods, quantitative and qualitative analytical tools to solve those problems<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong><em>Chapter 1.<\/em>\u202fOverview Of Production And Production Management<\/strong><br \/>1.1. Understand the production <br \/>1.2. Production classification <br \/>1.3. Contents and goals of production management <br \/>1.4. The relationship between production management and other management functions in the enterprise <br \/>1.5. Structure of production system <br \/>1.6. Productivity <br \/>1.7. Chapter practice exercises <br \/><strong><em>Chapter 2.\u202f<\/em>Capacity Management <\/strong><br \/>2.1. Definition of capacity <br \/>2.2. Capacity classification <br \/>2.3. Calculating capacity <br \/>2.4. The criteria for evaluating the use of capacity <br \/>2.5. Chapter practice exercises <br \/><strong><em>Chapter 3.<\/em>\u202fProduction Cycle <\/strong><br \/>3.1. Definition of production cycle <br \/>3.2. Structure of the production cycle <br \/>3.3. Calculating production cycles for simple manufacturing processes <br \/>3.4. Calculating production cycles for complex manufacturing processes <br \/>3.5. Solutions to reduce production cycle <br \/>3.6. Chapter practice exercises <br \/><strong><em>Chapter 4.\u202f<\/em>Production Planning<\/strong><br \/>4.1. The concept and importance of planning in production management <br \/>4.2. General process of production planning <br \/>4.3. Aggregate plan (medium-term production plan) <br \/>4.4. Short-term production planning <br \/>4.5. Chapter practice exercises <br \/><strong><em>Chapter 5. <\/em>Organization Of Line\u00a0Manufacturing<\/strong><\/p><p>5.1. Concept of production line <br \/>5.2. Classification of production lines <br \/>5.3. Organization of production line continuous <br \/>5.4. Organization of production line discontinuous <br \/>5.5. Solutions to ensure efficient operation of the production line<br \/>5.6. Chapter practice exercises <br \/><strong><em>Chapter 6.\u202f<\/em>Short-Term Production Planning<\/strong><br \/>6.1. Overview of short-term production planning <br \/>6.2. Manufacturing Operations Planning Systems <br \/>6.3. Method for Job-shop scheduling <br \/>6.4. Chapter practice exercises <br \/><strong><em>Chapter 7.<\/em>\u202fPlanning For Service System<\/strong><br \/>7.1. The concept and characteristics of the service <br \/>7.2. Service classification <br \/>7.3. Short-term production planning for service system <br \/>7.4. Queuing theory <br \/>7.5. Chapter practice exercises <br \/><strong><em>Chapter 8. <\/em>Planning for A Project-Based Production<\/strong><br \/>8.1. Project concept <br \/>8.2. Methods of planning for project-based production <br \/>8.3. Reduce project cycle time (PERT\/COST) <br \/>8.4. Adjust plans when resources are limited <br \/>8.5. Chapter practice exercises<\/p><p><b>ASSESSMENT<\/b><\/p><ul><li>After-school exercises should be completed by students independently after each class<\/li><li>Class participation: 5%<\/li><li>Assignments: 20%<\/li><li>Mid-term: 25%<\/li><li>Final exam: 50%<\/li><\/ul><p><strong>Reading list:\u00a0<\/strong><\/p><p><em><strong><span style=\"text-decoration: underline;\">Textbook<\/span>: \u202f<\/strong><\/em><\/p><ol><li>Nguyen Thanh Hieu, Truong Duc Luc &amp; Nguyen Dinh Trung. (2018). Operational management Curriculum. Publishing House of the National Economics University.<\/li><li>Nguyen Van Nghien. (2009). Production and operation management. Vietnam Education publishing house.<\/li><\/ol><p><em><strong><span style=\"text-decoration: underline;\">References<\/span>\uff1a<\/strong><\/em><\/p><ol><li>William J. Stevenson. 2021. Operation Management. McGraw-Hill Companies. ISBN13: 9781260238891. 14th\u202fEdition.<\/li><li>Jay Heizer, Barry Render, Chuck Munson. 2017. Operations Management: sustainability and supply chain management. Published by Pearson. ISBN: 13:0-13-413042-2. 12th\u202fEdition.<\/li><\/ol><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM3500 Principles of Accounting<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(3-1-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:\u00a0<\/strong>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\u00a0 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.<\/p><h6>\u00a0<\/h6><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1: Overview of accounting (8 contact hours and 12 self-study hours)<\/strong><\/p><p>1.1.\u00a0\u00a0\u00a0\u00a0\u00a0 Basic accounting concepts<\/p><p>1.2.\u00a0\u00a0\u00a0\u00a0\u00a0 Accounting objects<\/p><p>1.3.\u00a0\u00a0\u00a0\u00a0\u00a0 Introduction to financial statements<\/p><p>1.4.\u00a0\u00a0\u00a0\u00a0\u00a0 GAAP<\/p><p>1.5.\u00a0\u00a0\u00a0\u00a0\u00a0 Accounting environment<\/p><p><strong>Chapter 2: Accounting vouchers (4 contact hours and 6 self-study hours)<\/strong><\/p><p>2.1 Definition<\/p><p>2.2 Categorization<\/p><p>2.3 Voucher content<\/p><p>2.4 Regulation related to vouchers<\/p><p>2.5 Voucher process<\/p><p><strong>Chapter 3: Account (4 contact hours and 5 self-study hours)<\/strong><\/p><p>3.1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Definition and account structure<\/p><p>3.2\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rules to record accounts<\/p><p>3.4\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Double entry<\/p><p>3.4\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Recording business transactions into accounts<\/p><p>3.5\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Vietnamese chart of accounts<\/p><p><strong>Chapter 4: Accounting books (4 contact hours and 6 self-study hours)<\/strong><\/p><p>4.1 Definition, roles and categories of accounting books<\/p><p>4.2 Recording accounting books<\/p><p>4.3 Types of accounting books<\/p><p>4.4 Accounting books in accounting software<\/p><p><strong>Chapter 5: Accounting supply process (8 contact hours and 12 self-study hours)<\/strong><\/p><p>5.1 Some concepts<\/p><p>5.2 User account<\/p><p>5.3 Method of accounting<\/p><p><strong>Chapter 6: Accounting of production process<\/strong> <strong>(8 contact hours and 12 self-study hours)<\/strong><\/p><p>6.1 Definition and classification of production costs<\/p><p>6.2.\u00a0\u00a0\u00a0\u00a0\u00a0 Calculation and determination of production factors<\/p><p>6.3 Calculating the cost of the finished product<\/p><p>6.4 Production process accounting<\/p><p><strong>Chapter 7: Accounting of consumption process<\/strong> <strong>(8 contact hours and 12 self-study hours)<\/strong><\/p><p>7.1 Some concepts<\/p><p>7.2 User account<\/p><p>7.3 Method of accounting<\/p><p><strong>Chapter 8: Financial statements (4 contact hours and 6 self-study hours)<\/strong><\/p><p>8.1 Some general problems with the financial reporting system<\/p><p>8.2 Balance sheet<\/p><p>8.3 Report of business results<\/p><p>8.4 Cash flow statement<\/p><p>8.5 Notes to the financial statements<\/p><p><strong>Chapter 9: Organization of accounting work<\/strong> <strong>(4 contact hours and 6 self-study hours)<\/strong><\/p><p>9.1 Accounting apparatus<\/p><p>9.2 Organization model of the accounting apparatus<\/p><p>9.3 Build the voucher system<\/p><p>9.4 Organize the application of accounting account system<\/p><p>9.5 Organize the application of accounting forms<\/p><p>9.6 Identify other accounting policies<\/p><p>9.7 Preparation of specific reports<\/p><p><strong>Exercise revision, group presentation, course review (12 contact hours and 16 self-study hours)<\/strong><\/p><h6>\u00a0<\/h6><h6>ASSESSMENT<\/h6><p>Group homework: 15%<\/p><p>Big assignment: 15%<\/p><p>Final exam: 70%<\/p><h6>Reading List:<\/h6><p><span style=\"text-decoration: underline;\"><em>Textbooks:<\/em><\/span><\/p><p>Principles of Accounting, University of Economics Ho Chi Minh City, 2019, Finance Publisher<\/p><p><em><span style=\"text-decoration: underline;\">Vietnamese references:<\/span><\/em><\/p><ol><li>Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc CHXHCN Vi\u1ec7t Nam (2015). Lu\u1eadt k\u1ebf to\u00e1n.<\/li><li>B\u1ed9 T\u00e0i ch\u00ednh (2014). Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/li><li>B\u1ed9 T\u00e0i chinh (2000-2005). Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t nam.<\/li><\/ol><p><em><span style=\"text-decoration: underline;\">English references:<\/span><\/em><\/p><p>John J. Wild, Ken W. Shaw (2019). Fundamental of Accounting Principles 25th Edition. Mc Graw Hill Education.<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\"> EM3140 International Economics<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ECTs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives\u00a0and Contents:<\/strong>\u00a0This 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\u00a0tools and methods used in international trade, the problem of international investment, foreign currency market and exchange rate.<\/p><p>After completing this subject, students will be able to:<\/p><ul><li>Understand the basis of forming and the mechanism for dividing the gains from international trade between countries.<\/li><li>Assess the impact of international trade barriers on the interests of businesses, consumers and the whole market.<\/li><li>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.<\/li><li>Know the principles and motives that lead to the shift of international investment capital among\u00a0enterprises across countries.<\/li><li>Know the principle of forming the exchange rate between currencies and financial instruments used to hedge exchange rate fluctuations in the foreign exchange market.<\/li><\/ul><p>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.<\/p><p><strong>Contents:<\/strong><\/p><p><strong>Chapter 1: INTRODUCTION TO INTERNATIONAL ECONOMICS\u00a0<\/strong><\/p><p>1.1. Definition\u00a0of international economics<\/p><p>1.2. Roles of international economics<\/p><p>1.3. Subjects and contents of international economics study\u00a0<\/p><p><strong>Chapter 2: INTERNATIONAL TRADE THEORY\u00a0<\/strong><\/p><p>2.1. Absolute advantage theory\u00a0<\/p><p>2.2. Comparative advantage theory<\/p><p>2.3. Factor proportion theorem<\/p><p>2.4. Theory of competitive advantage\u00a0<\/p><p><strong>Chapter 3: MEASURES THAT REGULATE INTERNATIONAL TRADE\u00a0<\/strong><\/p><p>3.1. Overview of international trade policy\u00a0<\/p><p>3.2. Import and\u00a0export tariffs\u00a0<\/p><p>3.3. Import and export quotas\u00a0<\/p><p>3.4. Dumping\u00a0<\/p><p>3.5. Other measures regulating international trade\u00a0<\/p><p><strong>Chapter 4: INTERNATIONAL ECONOMIC INTEGRATION\u00a0<\/strong><\/p><p>4.1 Forms of international economic integration\u00a0<\/p><p>4.2 Analyse the impact of international economic integration\u00a0<\/p><p>4.3 International\u00a0economic organizations in the world\u00a0<\/p><p><strong>Chapter 5: MULTI-NATIONAL COMPANY AND INTERNATIONAL RESOURCES MOVEMENT\u00a0<\/strong><\/p><p>5.1. Business types of enterprise in a globalized environment\u00a0<\/p><p>5.2. Multinational companies\u00a0<\/p><p>5.3. International capital movement\u00a0<\/p><p>5.4. International labor movement\u00a0<\/p><p><strong>Chapter 6: FOREIGN EXCHANGE MARKET AND INTERNATIONAL BALANCE OF PAYMENTS\u00a0<\/strong><\/p><p>6.1 Foreign exchange market\u00a0<\/p><p>6.2 Exchange rates\u00a0<\/p><p>6.3 International balance of payments\u00a0<\/p><p><strong>Textbook: \u202f\u00a0<\/strong><\/p><p>Paul R. Krugman (2017). International Economics: Theory and Policy. 11th edition. Addison-Wesley.\u00a0<\/p><p><strong>Reference books\uff1a\u00a0<\/strong><\/p><p>[1] Hoang Vinh Long (2004). International economics. Ho Chi Minh City National University Press\u00a0<\/p><p>[2] Dr. Tran Van Hoe\u00a0and Dr. Nguyen Van Tuan (2007). International trade curriculum. National Economic University Press.\u00a0<\/p><p>[3] John D. Daniels at al (2015). International Business: Environments and Operations. 15th edition. Pearson Education Ltd.\u00a0<\/p><p>[4] Nguyen Tai Vuong, (2017), Lecture on International Economics, School of Economics and Management, Hanoi University of Science and Technology (HUST)<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM3519 Corporate Finance<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(3-1-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None\u00a0<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong><strong>\u00a0<\/strong>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\u00a0 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<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM3526 English for Accounting<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:\u00a0<\/strong>The course aims to equip students with reading and comprehension skills and apply English terminology and accounting majors. The course includes the following main contents: (1) Introduction to accounting; (2) Financial statements and ratios; (3) Tax accounting; (4) Auditing; (5) Management accounting; (6) Investment.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong><em>Theoretical teaching \u00a0<\/em> <\/strong><\/p><p><strong>Chapter 1. Introduction to accounting\u00a0<\/strong><\/p><p>Definitions in accounting<\/p><p>Accounting principles and the accounting equation<\/p><p>Accounting standards and IFRS<\/p><p>Professional certificates in accounting<\/p><p><strong>Chapter 2. Recording transactions<\/strong><\/p><p>2.1. The recording process<\/p><p>2.2 The ledger and posting<\/p><p>2.3. Trial Balance<\/p><p><strong>Chapter 3. Adjusting the accounts<\/strong><\/p><p>3.1. Accrual-Basis Accounting and Adjusting Entries<\/p><p>3.2. Adjusting Entries for Deferrals<\/p><p>3.3. Adjusting Entries for Accruals<\/p><p>3.4. Adjusted Trial Balance and Financial Statements<\/p><p><strong>Chapter 4. Completing the accounting cycle<\/strong><\/p><p>4.1. Closing entries and post-closing trial balance<\/p><p>4.2. The Accounting Cycle<\/p><p>4.3. Correcting errors and correcting entries<\/p><p><strong>Chapter 5. Accounting for merchandising operations and inventories<\/strong><\/p><p>5.1. Merchandising Operations and Inventory Systems<\/p><p>5.2. Perpetual System\u00a0 and periodic system<\/p><p>5.3. Recording Sales Under a Perpetual System\u00a0<\/p><p>5.4. The Accounting Cycle for a Merchandising Company<\/p><p>5.5. Classifying and Determining Inventory<\/p><p>5.6. Inventory Methods and Financial Effects<\/p><p><strong>Chapter 6. Accounting for receivables<\/strong><\/p><p>6.1. Recognition of Accounts Receivable<\/p><p>6.2. Valuation and Disposition of Accounts Receivable<\/p><p>6.3. Notes Receivable<\/p><p><strong>Chapter 7. Accounting for non-current assets and depreciation<\/strong><\/p><p>7.1. Tangible non-current assets<\/p><p>7.2. Depreciation methods<\/p><p>7.3. Intangible non-current assets<\/p><p><strong>Chapter 8. Basic financial statements<\/strong><\/p><p>8.1. Statement of financial position<\/p><p>8.2. Income statement<\/p><p>8.3. Statement of cash flow<\/p><p>8.4. Statement of changes in equity and Notes to financial statement<\/p><p><strong>Chapter 9. Introduction to management accounting<\/strong><\/p><p>9.1. Definition of management accounting<\/p><p>9.2. Comparison between management accounting and financial accounting<\/p><p>9.3. Cost accounting concepts<\/p><p>9.4. Ethics in management accounting<\/p><p><strong>Chapter 10. Introduction to auditing<\/strong><\/p><p>10.1 Definitions and roles of auditing<\/p><p>10.2 Types of audits<\/p><p>10.3. Auditors<\/p><p>10.4. Auditing reports<\/p><p><strong>ASSESSMENT<\/strong><\/p><p>Students\u2019 performance will be assessed in the course process which account for 50 % (10% participation, 20% mid-term test, 20% group work) and final exam (written examination) accounts for 50 %.<\/p><p><strong>Reading List:<\/strong><\/p><p><span style=\"text-decoration: underline;\"><strong><em>Textbooks<\/em><\/strong><\/span><\/p><p>[1] Weygand J.J., Kimmel P.D., Kieso D. (2019) Financial accounting IFRS, 4<sup>th<\/sup> edition, John Wiley &amp; Sons, Inc.<\/p><p><span style=\"text-decoration: underline;\"><strong><em>References<\/em><\/strong><\/span><\/p><p>[1] Textbook- Accounting CFAB- ICAEW<\/p><p>[2] Warren C. S., Reeve. J. M. and Duchac J. E., 22nd Edition, Accounting, Thomson, South-Western.<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM3535 Financial Analysis<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM3500 (Principles of Accounting), EM3519 (Corporate Finance)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0To 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.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong>Chapter 1. Introduction to Financial Analysis <\/strong>(6 contact hours and 15 self-study hours)<\/p><ul><li>Concepts<ul><li>Corporate finance: concepts and Financial decisions<\/li><li>Financial analysis<\/li><\/ul><\/li><li>Introduction of Financial analysis<ul><li>Objectives<\/li><li>Analyzing principles<\/li><li>Analyzing methods<\/li><li>Data<\/li><li>Analyzing contents<\/li><li>Analyzing process<\/li><\/ul><\/li><\/ul><p><strong>Chapter 2. Understanding financial statements <\/strong>(12 contact hours and 45 self-study hours)<\/p><ul><li>Financial statements<ul><li>Income statement<\/li><li>Cash flow statement<\/li><li>Balance sheet<\/li><li>Notes of Financial statements<\/li><\/ul><\/li><li>Financial statements\u2019 interrelationship<\/li><li>Financial statements of specialized firms<\/li><\/ul><p><strong>Chapter 3. Asset investment and operation analysis <\/strong>(9 contact hours and 30 self-study hours)<\/p><ul><li>Asset operation<\/li><li>Analyzing process<\/li><li>Analyzing contents<ul><li>General analyzing of asset investment and operation<\/li><li>Asset operation ratios<\/li><li>Applying Dupont method for asset operation analysis<\/li><\/ul><\/li><\/ul><p><strong>Midterm assessment <\/strong>(3 contact hours and 10 self-study hours)<\/p><p><strong>Chapter 4. Fund mobilization analysis <\/strong>(6 contact hours and 20 self-study hours)<\/p><ul><li>Fund Mobilization concept<\/li><li>Analyzing process<\/li><li>Analyzing contents<ul><li>General analyzing of fund mobilization and cost of capital<\/li><li>Fund mobilization ratios<\/li><li>Applying Dupont method for fund mobilization analysis<\/li><\/ul><\/li><\/ul><p><strong>Chapter 5. Profit distribution analysis <\/strong>(3 contact hours and 10 self-study hours)<\/p><ul><li>Concepts of Profit distribution<\/li><li>Analyzing process<\/li><li>Analyzing contents<ul><li>General analyzing of profit distribution and dividend payment<\/li><li>Dividend payment ratios<\/li><\/ul><\/li><\/ul><p><strong>Chapter 6. Overall analysis of financial performance <\/strong>(6 contact hours and 20 self-study hours)<\/p><ul><li>Applying Dupont method for financial performance analysis<\/li><li>Impacts of financial decisions on ROE<\/li><li>Reasoning of financial performance status<\/li><li>Proposing solutions\u2019 directions<\/li><\/ul><h6>\u00a0<\/h6><h6>ASSESSMENT<\/h6><p>Discuss in class: 10%<\/p><p>Group homework: 30%<\/p><p>Final exam: 60%<\/p><h6>\u00a0<\/h6><h6>Reading List:<\/h6><p><em><span style=\"text-decoration: underline;\"><strong>Textbook<\/strong>:<\/span><\/em><\/p><p><a href=\"https:\/\/www.amazon.com\/K.R.-Subramanyam\/e\/B001I9OMWE\/ref=dp_byline_cont_ebooks_1\">R. Subramanyam<\/a>,\u00a0<a href=\"https:\/\/www.amazon.com\/s\/ref=dp_byline_sr_ebooks_2?ie=UTF8&amp;text=John+Wild&amp;search-alias=digital-text&amp;field-author=John+Wild&amp;sort=relevancerank\">John Wild<\/a>, <em>Financial Statement Analysis<\/em> (2013).\u00a0Eleventh Edition, Mc Graw Hill Publishing house.<\/p><p><em><span style=\"text-decoration: underline;\"><strong>Reference Books:<\/strong><\/span><\/em><\/p><p><em><u>Vietnamese references:<\/u><\/em><\/p><ol><li>V Nguy\u1ec5n N\u0103ng Ph\u00fac (2008). <em>Ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/em>, Tr\u01b0\u1eddng \u0110H Kinh t\u1ebf Qu\u1ed1c d\u00e2n H\u00e0 N\u1ed9i, NXB \u0110H KTQD<\/li><li>Ng\u00f4 Th\u1ebf Chi, Nguy\u1ec5n Tr\u1ecdng C\u01a1 (2009). <em style=\"font-size: 16px;\">Ph\u00e2n t\u00edch t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/em><span style=\"font-size: 16px;\">, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh, NXB T\u00e0i ch\u00ednh<\/span><\/li><\/ol><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4212 Business Performance Analysis<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(3-1-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM3417 (Operations Management\u00a0<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0This course aims to equip students with basic concepts relating to business analysis in order to managing and\u00a0 supervising the implementation of strategic objectives of enterprises. After completing this subject, students will be able to: discern definitions and relation between economic indicators; understand and apply analysis methods; accurately analyze\u00a0 production and business situation of the enterprise in relation to the relevant factors; propose measures to improve business performance .<\/p><p>This module consists of (1) overview of business analysis; (2) business analysis methods; (3) analysis of production capacity and business results; (4) cost analysis; (5) analysis of sales; (6) profit analysis; (7) analysis of business effectiveness; and (8) business analysis with the KPI.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong>Theoretical teaching <\/strong><\/p><p><strong>Chapter 1: Overview of business analytics<\/strong>\u00a0<\/p><ol><li>Definitions and roles of business analytics\u00a0<\/li><li>Business analytics methods\u00a0<\/li><li>Business analytics resources\u00a0<\/li><li>Business analytics contents\u00a0<\/li><li>Modern evaluation tools for managers\u00a0<\/li><\/ol><p><strong>Chapter 2: BSC, KPI and management based on targets<\/strong>\u00a0<\/p><p>2.1 Concept of management based on targets\u00a0<\/p><p>2.2 Value chain of business\u00a0<\/p><p>2.3 BSC \u2013 Balanced scorecard\u00a0<\/p><p>2.4 KPIs \u2013 Criteria matrix\u00a0<\/p><p>2.5 Modern perspectives of using BSC and KPIs\u00a0<\/p><p><strong>Chapter 3: Customers and business partners<\/strong>\u00a0<\/p><p>3.1 Customers and business partners\u00a0<\/p><p>3.2 Concerns of customers and business partners\u00a0<\/p><p>3.3 Criteria to evaluate the customers and business partners\u2019 satisfactions\u00a0<\/p><p>3.4 Models and methods to measure the satisfactions of customers and business partners (Rater, SERVQUAL, SERVPERF)\u00a0<\/p><p><strong>Chapter 4: Inner process<\/strong>\u00a0<\/p><p>4.1 Overview\u00a0<\/p><p>4.2 Value chain\u00a0<\/p><p>4.3 Manufacturing system\u00a0<\/p><p><strong>Chapter 5: Business finance analyzing<\/strong>\u00a0<\/p><p>5.1 Costs and production costs analyzing\u00a0<\/p><p>5.2 Break-even point and manufacturing-stop point analyzing\u00a0<\/p><p>5.3 Revenue, benefits, and financial critertia analyzing\u00a0<\/p><p>5.4 Financial information and decision-making process in business\u00a0<\/p><p><strong>Chapter 6: Renovation, renew and development ability<\/strong>\u00a0<\/p><p>6.1. Overview\u00a0<\/p><p>6.2. Human resource\u00a0<\/p><p>6.3 Infrastructure, technology, informatic system\u00a0<\/p><p><strong>ASSESSMENT<\/strong><\/p><p>Students\u2019 performance will be assessed in the course process which accounts for 50 %\u00a0 (lecture participation (5%), homework (15%), group assignment\u00a0 (30%)) and final exam (written examination) accounts for 50 %.\u00a0<\/p><p><strong>Reading List:<\/strong><\/p><p><em><span style=\"text-decoration: underline;\"><strong>Textbook<\/strong><\/span><\/em>\u00a0<\/p><p><em><span style=\"text-decoration: underline;\">English Language Books:<\/span><\/em><\/p><ol><li>Umit S. Bititci (2016), Managing Business Performance: The Science and the Art, John Wiley &amp; Sons, ISBN:9781119025672\u00a0<\/li><li>Paul Roetzer (2014), The Marketing Performance Blueprint: Strategies and Technologies to Build and Measure Business Success, John Wiley &amp; Sons, ISBN: 978-1-118-88358-7\u00a0<\/li><\/ol><p><em><span style=\"text-decoration: underline;\"><strong>Reference books<\/strong><\/span><\/em><\/p><p><em><span style=\"text-decoration: underline;\">Vietnamese reference books:<\/span><\/em><\/p><ol><li>Nguyen Van Cong (2015), Business Analytic, NEU Publishing House\u00a0<\/li><li>Bui Van Truong (2007), Business Analytic, Labour and Society Publishing House\u00a0<\/li><\/ol><p><span style=\"text-decoration: underline;\"><em>English reference books:<\/em><\/span><\/p><ol><li>Steven M. Bragg (2002), Business Ratios and Formulas 3rd Edi., A Comprehensive Guide\u00a0<\/li><li>Business Analytics for Managers: Taking Business Intelligence beyond Reporting<\/li><\/ol><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4218 Management Information System<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(3-1-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: IT1130 (Introduction to Computer Science)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong> This course aims to equip students with basic concepts relating to building and administrating the management information system, methods to analyze factors and develop decision support system for enterprises. After completing this subject, students will be able to: \u00a0design and manage organizations with the help of information technology; identify and access the latest information technology; manage changes in the organization due to changes in information technology; identify and master market opportunities driven by information technology to develop existing organizations and create new ones.<\/p><p>This module consists of: (1) overview of the information system; (2) components of the information system: hardware, software, communication systems, and database; (3) building and developing information systems; (4) decision support system; (5) integrated information system; (6) e-commerce; and (7) management of information system applications in changing business environments.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong><em>Chapter 1. <\/em>Overview of the management information system <\/strong><br \/>1.1. Data, Information, and Information Systems<br \/>1.2. Components of Management Information System<br \/>1.3. Types of Management Information Systems<br \/>1.4. Roles of Management Information System<br \/>1.5. Global Business and Information Systems<br \/><strong><em>Chapter 2. <\/em>Components of the information system: hardware, software, communication systems <\/strong><br \/>2.1. Hardware Platforms<br \/>2.2. Software Platforms<br \/>2.3. Communication Systems<br \/>2.4. Emerging Technologies<br \/><strong><em>Chapter 3.<\/em> Components of the information system: database <\/strong><br \/>3.1. Database Management Systems<br \/>3.2. Database Models<br \/>3.3. Data Warehouse<br \/>3.4. Tools and Technologies for Accessing Information from Database<br \/>3.5. Information Policies, Data Administration, and Data Quality Assurance<br \/><strong><em>Chapter 4.<\/em> Building and developing information systems <\/strong><br \/>4.1. Management Information System Development Cycles<br \/>4.2. Methodologies for Modeling and Designing Systems<br \/>4.3. New Approaches for Developing Information Systems<br \/>4.4. Managing Information System Project<br \/><strong><em>Chapter 5. <\/em>Decision support system <\/strong><br \/>5.1. Decision Support Systems<br \/>5.2. Expert Systems<br \/>5.3. Group Decision Support Systems<br \/>5.4. Geographic Information Systems<br \/>5.5. Business Intelligence and Knowledge Management<br \/><strong><em>Chapter 6. <\/em>Integrated information system <\/strong><br \/>6.1. Enterprise Applications<br \/>6.2. Interorganizational Systems<br \/>6.3. ERP, SCM, and CRM<br \/>6.4. E-commerce<br \/><strong><em>Chapter 7. <\/em>Securing information system <\/strong><br \/>7.1. Business Values of Security and Control<br \/>7.2. Risks to Information Systems<br \/>7.3. Controls<br \/>7.4. Security Measures<br \/>7.5. Securities and Disaster Recovery<br \/><strong><em>Chapter 8.<\/em> Management of information system applications in changing business environments <\/strong><br \/>8.1. Managing Knowledge<br \/>8.2. Enhancing Decision Making<br \/>8.3. Managing Global Systems<br \/>8.4. Creating and Maintaining Strategic Information Systems<\/p><p><strong>ASSESSMENT<\/strong><\/p><ul><li>Class participation: 5%<\/li><li>Assignments: 20%<\/li><li>Mid-term: 25%<\/li><li>Final exam: 50%<\/li><\/ul><p><strong>Reading list:<\/strong><\/p><p><em><strong><span style=\"text-decoration: underline;\">Textbook<\/span>:<\/strong><\/em><br \/>Laudon, K.C. &amp; J.P. Laudon (2020). Management Information Systems: Managing the Digital Firm, 16th edition, Prentice Hall: New Jersey, USA.<br \/><span style=\"text-decoration: underline;\"><em><strong>Reference books:<\/strong><\/em><\/span><br \/>[1] Ph\u1ea1m Th\u1ecb Thanh H\u1ed3ng (2012). Gi\u00e1o tr\u00ecnh H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd, NXB B\u00e1ch khoa H\u00e0 N\u1ed9i<br \/>[2] Tr\u1ea7n Th\u1ecb Song Minh (2012). Gi\u00e1o tr\u00ecnh H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd, NXB \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf qu\u1ed1c d\u00e2n<br \/>[3] Haag, Stephen and Cummings, Maeven (2012). Management Information Systems for the Information Age, 9th Edition, McGraw-Hill Education;<br \/>[4] R. Kelly Rainer, Brad Prince, and Hugh J. Watson (2015). Management Information Systems, 3rd Edition, Willey<br \/>[5] Luther M Maddy III (2017). Excel 2016: Database and Statistical Features, CreateSpace Independent Publishing Platform<br \/>[6] Joseph Valacich and Christoph Schneider (2018). Information System Today, Managing in the Digital World, 8th Edition, Pearson<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4413 Human Resource Management<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(3-1-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM1010 (Introduction to Management)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0This course aims to equip students with basic knowledge of managing one of the most important resource of a company, that is human resource. Students will grasp the way to recruit, utilize employees and reward their contributions. After completing this subject, students will be able to: apply provided methods, models to solve different problems of human resource management in enterprises<\/p><p>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. \u00a0The 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.<\/p><p><strong>Content<\/strong><\/p><p><em><strong>Chapter 1:<\/strong><\/em> Introduction to Human Resource Management <br \/>1.1 Concept, role and meaning of Human Resource Management <br \/>1.2 The formation and development process of human resource management <br \/>1.3 Main activities of Human Resource Management <br \/>1.4 The role of the functional division to Human Resource <br \/>1.5 Operation environment of Human Resource Management <br \/><em><strong>Chapter 2:<\/strong> <\/em>Human resource planning and arrangement <br \/>2.1. Job design and analysis<br \/>2.2. HR planning<br \/>2.3. HR recruitment and selection of the organization<br \/><em><strong>Chapter 3:<\/strong><\/em> Training and Development <br \/>3.1. Career orientation and development for new person <br \/>3.2. Human resources training and development<br \/><em><strong>Chapter 4:<\/strong><\/em> Work performance evaluation <br \/>4.1. The concept, purpose and importance of the work performance evaluation <br \/>4.2. Implementation content and process <br \/>4.3. Work performance evaluation methods <br \/>4.4. Evaluation activities development and implementation <br \/><em><strong>Chapter 5:<\/strong><\/em> Remuneration system <br \/>5.1. Basis for building remuneration system<br \/>5.2. Setting up and Managing wages and salaries<br \/>5.3. Forms of payment <br \/>5.4. Financial incentives <br \/>5.5. The benefits for employee <br \/><em><strong>Chapter 6:<\/strong><\/em> Labor relations <br \/>6.1. Concept, content of labor relations <br \/>6.2. Labor disputes and labor dispute resolution <br \/>6.3. Labor contract and collective labor agreement <br \/>6.4. Grievances of employees <br \/>6.5. Labor discipline <br \/><em><strong>Chapter 7:<\/strong><\/em> Current issues and trends of Human Resource Management<\/p><p><strong>ASSESSMENT<\/strong><\/p><ul><li>Class participation: 5%<\/li><li>Assignments: 10%<\/li><li>Mid-term: 25%<\/li><li>Final exam: 60%<\/li><\/ul><p><strong>Reading list:<\/strong><\/p><p><em><strong><span style=\"text-decoration: underline;\">Textbook<\/span>: <\/strong><\/em><\/p><ol><li>Tran Thi Kim Dung (2018). Human Resource Management. Finance Publishing House<\/li><\/ol><p><span style=\"text-decoration: underline;\"><em><strong>References:<\/strong><\/em><\/span><\/p><p><em><span style=\"text-decoration: underline;\">Vietnamese references:<\/span><\/em><\/p><ol><li>Nguyen Van Diem \u2013 Nguyen Ngoc Quan (2012). Human Resource Management Curriculum. Publishing House of the National Economics University<\/li><li>Ph\u1ea1m Th\u1ecb Kim Ng\u1ecdc (2020). KPIs C\u00f4ng c\u1ee5 h\u1eefu hi\u1ec7u trong \u0111\u00e1nh gi\u00e1 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c t\u1ea1i c\u00e1c tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc K\u1ef9 thu\u1eadt v\u00e0 C\u00f4ng ngh\u1ec7, Bach Khoa Publishing House<\/li><\/ol><p><em><span style=\"text-decoration: underline;\">English references:<\/span><\/em><\/p><ol><li>Dessler, Gary (2020). Fundamentals of human resource management. Pearson Higher, 15th Edition<\/li><li>Greer, C.R., 2021.\u202fStrategic human resource management. Pearson Custom Publishing.<\/li><\/ol><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4542 Taxation<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM1100 (<em>Principles of Macroeconomics<\/em>), EM1110 (<em>Principles of Microeconomics<\/em>)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents<\/strong><strong>:<\/strong> 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.\u00a0\u00a0<\/p><p>The course includes: (1)\u00a0Basic principles of taxation; (2) Tax system and management; (3) Import \u2013 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.<\/p><h6>\u00a0<\/h6><h6>COURSE CONTENTS<\/h6><p>Chapter 1: Tax basics<\/p><p>1.1 Concepts, characteristics, roles<\/p><p>1.2 Tax classification<\/p><p>1.3 Elements constituting a tax<\/p><p>Chapter 2: Tax system and tax administration<\/p><p>2.1 Tax system concept<\/p><p>2.2 Vietnam's current tax system<\/p><p>2.3 Tax administration<\/p><p>Chapter 3: Import and Export Tax<\/p><p>3.1 Concept, characteristics and role of import and export tax<\/p><p>3.2 Taxable and non-taxable objects<\/p><p>3.3 Taxpayers<\/p><p>3.4 Tax bases<\/p><p>3.5 Cases of tax exemption and reduction<\/p><p>3.6 Declaration and payment of import and export tax<\/p><p>Chapter 4: Special Consumption Tax<\/p><p>4.1 Concept, characteristics and role of SCT<\/p><p>4.2 Taxable and non-taxable objects<\/p><p>4.3 Taxpayers<\/p><p>4.4 Tax bases<\/p><p>4.5 Cases of tax exemption and reduction<\/p><p>4.6 Declaration, payment and finalization of SCT<\/p><p>Chapter 5: Value Added Tax<\/p><p>5.1 Concept, characteristics and role of VAT<\/p><p>5.2 Taxable and non-VAT subject to VAT<\/p><p>5.3 Taxpayers<\/p><p>5.4 Tax bases<\/p><p>5.5 VAT refund<\/p><p>5.6 Using invoices and vouchers<\/p><p>5.7 Declaration and payment of VAT<\/p><p>Chapter 6: Corporate income tax<\/p><p>6.1 Concept, characteristics, role of CIT<\/p><p>6.2 Tax period, taxable income, tax-free income<\/p><p>6.3 Tax bases<\/p><p>6.4 Declaration, payment and finalization of corporate income tax<\/p><p>Chapter 7: Personal income tax<\/p><p>7.1 Concept, characteristics and role of PIT<\/p><p>7.2 Tax period, taxable income, tax-free income<\/p><p>7.3 Taxpayers<\/p><p>7.4 Tax bases<\/p><p>7.5 Declaration, payment and finalization of personal income tax<\/p><p>Chapter 8: Small taxes, fees, charges<\/p><p>8.1 Minor taxes<\/p><p>8.2 Fees<\/p><p>8.3 Fees<\/p><h6>\u00a0<\/h6><h6>ASSESSMENT<\/h6><p>Attendance: 10% (Students should attend class and do homework)<\/p><p>Individual Exercise: 20%<\/p><p>Group homework: 10%<\/p><p>Final exam: 60%<\/p><h6>\u00a0<\/h6><h6>Reading List:<\/h6><p><strong><em><span style=\"text-decoration: underline;\">Textbooks:<\/span><\/em><\/strong><\/p><ol><li>Nguyen Thi Lien, Nguyen Van Hieu (2014). Thu\u1ebf. Financial institutions<\/li><\/ol><p><em><span style=\"text-decoration: underline;\"><strong>References:<\/strong><\/span><\/em><\/p><p><em><span style=\"text-decoration: underline;\">Vietnamese References:<\/span><\/em><\/p><ol><li>Phan Huu Nghi; Nguyen Thi But (2020). Thu\u1ebf. National Economics University<\/li><li>Le Xuan Truong (2016). Tax Administration Course. Financial institutions<\/li><\/ol><p><em><span style=\"text-decoration: underline;\">English Reference:<\/span><\/em><\/p><p>Smirley Dennis Esscofier, Karen A.Fortin (2017).Taxation for Decision Makers, Wiley<\/p><h6>\u00a0<\/h6><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4716 Managerial Accounting<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(3-1-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM3500 (Principles of Accounting)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:\u00a0<\/strong>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.<\/p><p>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.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><em><strong>Theoretical teaching \u00a0<\/strong><\/em><\/p><p><strong>Chapter 1. Introduction of management accounting <\/strong><\/p><p>1.1. Definitions, roles, and functions of management accounting<\/p><p>1.1.1. Definitions<\/p><p>1.1.2. Roles<\/p><p>1.1.3. Functions<\/p><p>1.2. Objects and methods of management accounting<\/p><p>1.2.1. Objects<\/p><p>1.2.2. Methods<\/p><p>1.2.3. Management accounting and financial accounting<\/p><p>1.3. Organization of management accounting<\/p><p>1.3.1. Content<\/p><p>1.3.2. Model of organization<\/p><p><strong>Chapter 2: Basic Cost Management Concepts <\/strong><\/p><p>2.1. Definitions of costs<\/p><p>2.2. Cost Classifications based on functions<\/p><p>2.2.1. Production costs<\/p><p>2.2.2. Non-production costs<\/p><p>2.3. Cost Classifications based on economic content<\/p><p>2.4. Cost Classifications for Predicting Cost Behavior<\/p><p>2.4.1. Variable cost<\/p><p>2.4.2. Fixed cost<\/p><p>2.4.3. Mixed cost<\/p><p>2.5. Cost Classifications based on business results<\/p><p>2.6 Other cost classifications<\/p><p>2.6.1 Direct and indirect<\/p><p>2.6.2 Controllable and non-controllable costs<\/p><p>2.6.3 Sunk cost<\/p><p>2.6.4 Opportunity cost<\/p><p><strong>Chapter 3: Product Costing systems <\/strong><\/p><p>3.1. Job-Order Costing System<\/p><p>3.1.1. Definitions<\/p><p>3.1.2. Method<\/p><p>3.2. Process-Costing System<\/p><p>3.2.1. Definitions<\/p><p>3.2.2. Method<\/p><p><strong>Chapter 4. Cost-Volume-Profit Analysis <\/strong><\/p><p>4.1 Definition<\/p><p>4.1.1 Contribution margin<\/p><p>4.1.2 Contribution margin ratio<\/p><p>4.2 Cost structure and operating leverage<\/p><p>4.2.1 Cost structure<\/p><p>4.2.2 Operating leverage<\/p><p>4.3 The Break-Even Point<\/p><p>4.3.1 Definitions<\/p><p>4.3.2 Analysis of Break-Even Point<\/p><p>4.4 Cost-Volume-Profit Analysis for making decisions<\/p><p>4.4.1 Variable costs and revenues<\/p><p>4.4.2 Fixed costs and revenues<\/p><p>4.4.3 Variables costs, Fixed costs and revenues<\/p><p>4.4.4 Fixed costs, selling prices and revenues<\/p><p>4.4.5 CVP Analysis with Multiple Products<\/p><p><strong>Chapter 5: Master Budgets <\/strong><\/p><p>5.1 Definitions and procedures of budgeting<\/p><p>5.1.1. Definitions<\/p><p>5.1.2. Procedures<\/p><p>5.2 Standard costs<\/p><p>5.2.1 Definitions<\/p><p>5.2.2 Content<\/p><p>5.3. Master budgets<\/p><p>5.3.1 Sales budget<\/p><p>5.3.2 Production budget<\/p><p>5.3.3 Direct material cost budget<\/p><p>5.3.4 Direct labor cost budget<\/p><p>5.3.5 Manufacturing overhead budget<\/p><p>5.3.6 Finished products, Cost of goods sold budget<\/p><p>5.3.7. Selling and administrative costs budget<\/p><p>5.3.8 Financial statements budgets<\/p><p><strong>Chapter 6: Standard costing and Variance analysis <\/strong><\/p><p>6.1 Standard costing and standard costs<\/p><p>6.1.1. Definitions<\/p><p>6.1.2. Content<\/p><p>6.2 Cost variances analysis<\/p><p>6.2.1. Direct material costs variance analysis<\/p><p>6.2.2. Direct labor costs variance analysis<\/p><p>6.2.3. Manufacturing overhead costs variance analysis<\/p><p>6.2.4. Other costs variance analysis<\/p><p><strong>Chapter 7: Responsibility accounting and segment reporting <\/strong><\/p><p>7.1. Definitions and functions<\/p><p>7.1.1. Definitions<\/p><p>7.1.2. Functions<\/p><p>7.2. Responsibility centers<\/p><p>7.2.1. Classification<\/p><p>7.2.2. Evaluating responsibility centers<\/p><p>7.3. Segment reporting<\/p><p>7.3.1. Definitions<\/p><p>7.3.2. Analysis of segment reporting<\/p><p><strong>Chapter 8: Pricing calculations <\/strong><\/p><p>8.1. Objectives and roles of pricing products and services<\/p><p>8.2. Factors effecting pricing calculations<\/p><p>8.3. Methods of Pricing calculations<\/p><p>8.4. Pricing calculations for new products and services<\/p><p><strong>Chapter 9. Decision Making: Relevant Costs and Benefits<\/strong><\/p><p>9.1. Decision Making process<\/p><p>9.2. Relevant Information<\/p><p>9.3. Applying Relevant Information for Decision Making<\/p><p>9.3.1. Accept or Reject a Special Offer<\/p><p>9.3.2. Add or Drop a Service, Product, or Department<\/p><p>9.3.3. Outsource a Product or Service<\/p><p>9.3.4. Joint Products: Sell or Process Further<\/p><p><strong>ASSESSMENT<\/strong><\/p><p>Students\u2019 performance will be assessed in the course process which account for 50 % (10% participation, 20% mid-term test, 20% group work) and final exam (written examination) accounts for 50 %.<\/p><p><strong>Reading List:<\/strong><\/p><p><span style=\"text-decoration: underline;\"><strong><em>Textbook<\/em><\/strong><\/span><\/p><p>[1] Management accounting 1 &amp; 2. (2021). Department of Accounting, University of Economics Ho Chi Minh City, University of Economics Ho Chi Minh City Publishing House.<\/p><p><span style=\"text-decoration: underline;\"><strong><em>References<\/em><\/strong><\/span><\/p><p>[1] Management Information textbook- ICAEW-CFAB<\/p><p>[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.<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4719 Publish Sector Accounting <\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM3500 (Principles of Accounting)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents<\/strong>: To provide students knowledge on basic accounting in governmental and non-profit entities; to help students implement accounting principles and methods to record economic transactions in governmental and non-profit entities, especially accounting for cash, materials, goods; fixed assets; payment; funds and reserves; receipts and expenditures; and to design financial statements for governmental and non profit entities.<\/p><p>The course includes:\u00a0(1) Accounting principles in governmental and non profit entities; (2) Accounting for cash, materials and goods; (3) Accounting for fixed assets; (4) Accounting for payment; (5) Accounting for funds and reserves; (6) Accounting for receipts and expenditures; (7) Financial statements.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong>Theoretical teaching \u00a0 <\/strong><\/p><p><strong>Chapter 1:<\/strong> Some general issues on public accounting<\/p><p>1.1 Operating characteristics of the public organizations, tasks and accounting content in the public organizations.<\/p><p>1.2 Regulations on vouchers, accounting accounts in public organizations.<\/p><p>1.3 Form of accounting and rules of using accounting records in public organizations.<\/p><p><strong>Chapter 2:<\/strong> Accounting of Capital in Cash, Materials and Goods<\/p><p>2.1 Accounting of capital in cash<\/p><p>2.2 Accounting for materials<\/p><p>2.3 Accounting of products and goods<\/p><p><strong>Chapter 3:<\/strong> Accounting of fixed assets<\/p><p>3.1 Accounting of tangible assets<\/p><p>3.2 Accounting of intangible fixed assets<\/p><p>3.3 Accounting for depreciation of fixed assets<\/p><p><strong>Chapter 4:<\/strong> Accounting of payments<\/p><p>4.1 Accounting of receivables and advances<\/p><p>4.2 Accounting of payables<\/p><p>4.3 Accounting of payments to park members and salary deductions<\/p><p><strong>Chapter 5:<\/strong> Accounting of funding sources, capital sources, funds.<\/p><p>5.1 Accounting of funding sources<\/p><p>5.2 Accounting of capital sources<\/p><p>5.3 Accounting of funds<\/p><p><strong>Chapter 6:<\/strong> Accounting of revenues, expenses<\/p><p>6.1 Accounting of revenues<\/p><p>6.2 Accounting of expenses<\/p><p><strong>Chapter 7:<\/strong> Financial statements<\/p><p>7.1 Some general issues on financial statements<\/p><p>7.2 Methods of preparing financial statements<\/p><p><strong>ASSESSMENT<\/strong><\/p><p>The final grade of the course is assessed throughout the learning process, including two main points: the process score 30% (10% Group homework, 20% Mid-term exam) and the final exam score (70%).<\/p><p><strong>Reading List:<\/strong><\/p><p><strong><em><span style=\"text-decoration: underline;\">Textbook<\/span><\/em><\/strong>: \u00a0<\/p><p>Ministry of Finance (2017). Administrative and career accounting mode. Labor Publishing.<\/p><p><strong><em><span style=\"text-decoration: underline;\">Reference books:<\/span><\/em><\/strong><\/p><p>Craig D. Shoulders, Gregory S. Allison, Terry K. Patton, G. R Robert J. Freeman (2009). <em>Governmental and NonProfit Accounting: Theory and Practice.<\/em><\/p><p>Kerry K. Patton, Sucsan R. Patton, Tammy R. Waymire (2020) <em>Accounting for Governmental &amp; Nonprofit Organizations<\/em>, ISBN-13 \u200f : \u200e 978-1618534217, Publisher: Cambridge Business.<\/p><div id=\"eJOY__extension_root\" class=\"eJOY__extension_root_class\" style=\"all: unset;\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                            <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-1213\" role=\"tabpanel\" aria-labelledby=\"e-n-tabs-title-1213\" data-tab-index=\"3\" style=\"--n-tabs-title-order: 3;\" class=\"elementor-element elementor-element-68fa510 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"68fa510\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b760b4d box-chuong-trinh-cu-nhan-child e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"b760b4d\" data-element_type=\"widget\" data-settings=\"{&quot;horizontal_scroll&quot;:&quot;enable&quot;}\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"192\" aria-label=\"Tabs. Open items with Enter or Space, close with Escape and navigate using the Arrow keys.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t\t\t<button id=\"e-n-tabs-title-1921\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-1921\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t\tModule 1\t\t\t\t<\/span>\n\t\t\t<\/button>\n\t\t\t\t\t<button id=\"e-n-tabs-title-1922\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1922\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t\tModule 2\t\t\t\t<\/span>\n\t\t\t<\/button>\n\t\t\t\t\t<button id=\"e-n-tabs-title-1923\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1923\" style=\"--n-tabs-title-order: 3;\">\n\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t\tModule 3\t\t\t\t<\/span>\n\t\t\t<\/button>\n\t\t\t\t\t<button id=\"e-n-tabs-title-1924\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1924\" style=\"--n-tabs-title-order: 4;\">\n\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t\tModule 4\t\t\t\t<\/span>\n\t\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div id=\"e-n-tab-content-1921\" role=\"tabpanel\" aria-labelledby=\"e-n-tabs-title-1921\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-a42a468 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"a42a468\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e08c2b9 wpr-advanced-accordion-icon-no-box elementor-widget elementor-widget-wpr-advanced-accordion\" data-id=\"e08c2b9\" data-element_type=\"widget\" data-settings=\"{&quot;active_item&quot;:0}\" data-widget_type=\"wpr-advanced-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n            <div class=\"wpr-advanced-accordion\" data-accordion-type=\"accordion\" data-active-index=\"0\" data-accordion-trigger=\"click\" data-interaction-speed=\"0.4\">\n\n\t\t\t\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4535 Financial Analysis<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM3500 (Principles of Accounting), EM3519 (Corporate Finance)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0To 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.<\/p><h6>\u00a0<\/h6><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1. Introduction to Financial Analysis <\/strong>(6 contact hours and 15 self-study hours)<\/p><ul><li>Concepts<ul><li>Corporate finance: concepts and Financial decisions<\/li><li>Financial analysis<\/li><\/ul><\/li><li>Introduction of Financial analysis<ul><li>Objectives<\/li><li>Analyzing principles<\/li><li>Analyzing methods<\/li><li>Data<\/li><li>Analyzing contents<\/li><li>Analyzing process<\/li><\/ul><\/li><\/ul><p><strong>Chapter 2. Understanding financial statements <\/strong>(12 contact hours and 45 self-study hours)<\/p><ul><li>Financial statements<ul><li>Income statement<\/li><li>Cash flow statement<\/li><li>Balance sheet<\/li><li>Notes of Financial statements<\/li><\/ul><\/li><\/ul><ul><li>Financial statements\u2019 interrelationship<\/li><li>Financial statements of specialized firms<\/li><\/ul><p><strong>Chapter 3. Asset investment and operation analysis <\/strong>(9 contact hours and 30 self-study hours)<\/p><ul><li>Asset operation<\/li><li>Analyzing process<\/li><li>Analyzing contents<ul><li>General analyzing of asset investment and operation<\/li><li>Asset operation ratios<\/li><li>Applying Dupont method for asset operation analysis<\/li><\/ul><\/li><\/ul><p><strong>Midterm assessment <\/strong>(3 contact hours and 10 self-study hours)<\/p><p><strong>Chapter 4. Fund mobilization analysis <\/strong>(6 contact hours and 20 self-study hours)<\/p><ul><li>Fund Mobilization concept<\/li><li>Analyzing process<\/li><li>Analyzing contents<ul><li>General analyzing of fund mobilization and cost of capital<\/li><li>Fund mobilization ratios<\/li><li>Applying Dupont method for fund mobilization analysis<\/li><\/ul><\/li><\/ul><p><strong>Chapter 5. Profit distribution analysis <\/strong>(3 contact hours and 10 self-study hours)<\/p><ul><li>Concepts of Profit distribution<\/li><li>Analyzing process<\/li><li>Analyzing contents<ul><li>General analyzing of profit distribution and dividend payment<\/li><li>Dividend payment ratios<\/li><\/ul><\/li><\/ul><p><strong>Chapter 6. Overall analysis of financial performance <\/strong>(6 contact hours and 20 self-study hours)<\/p><ul><li>Applying Dupont method for financial performance analysis<\/li><li>Impacts of financial decisions on ROE<\/li><li>Reasoning of financial performance status<\/li><\/ul><p>\u00a0Proposing solutions\u2019 directions<\/p><h6>\u00a0<\/h6><h6>ASSESSMENT<\/h6><p>Discuss in class: 10%<\/p><p>Group homework: 30%<\/p><p>Final exam: 60%<\/p><h6>\u00a0<\/h6><h6>Reading List:<\/h6><p><em><span style=\"text-decoration: underline;\">Textbook:<\/span><\/em><\/p><p><a href=\"https:\/\/www.amazon.com\/K.R.-Subramanyam\/e\/B001I9OMWE\/ref=dp_byline_cont_ebooks_1\">R. Subramanyam<\/a>,\u00a0<a href=\"https:\/\/www.amazon.com\/s\/ref=dp_byline_sr_ebooks_2?ie=UTF8&amp;text=John+Wild&amp;search-alias=digital-text&amp;field-author=John+Wild&amp;sort=relevancerank\">John Wild<\/a>, <em>Financial Statement Analysis<\/em> (2013).\u00a0Eleventh Edition, Mc Graw Hill Publishing house.<\/p><p><strong><em><span style=\"text-decoration: underline;\">Reference Books:<\/span><\/em><\/strong><\/p><p><em><u>Vietnamese references:<\/u><\/em><\/p><p>V Nguy\u1ec5n N\u0103ng Ph\u00fac (2008). <em>Ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/em>, Tr\u01b0\u1eddng \u0110H Kinh t\u1ebf Qu\u1ed1c d\u00e2n H\u00e0 N\u1ed9i, NXB \u0110H KTQD<\/p><p>Ng\u00f4 Th\u1ebf Chi, Nguy\u1ec5n Tr\u1ecdng C\u01a1 (2009). <em>Ph\u00e2n t\u00edch t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/em>, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh, NXB T\u00e0i ch\u00ednh<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4536 Fundamentals of Auditing<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(3-1-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM3500 (Principles of Accounting), EM2713 (<em>Financial Accounting 1<\/em>)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong> The module helps learners understand the basics of auditing and audit reports; at the same time understands and applies basic techniques for auditing.<\/p><p>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.<\/p><h6>\u00a0<\/h6><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1: Auditing Overview (8\u202f contact hours and 12 self-study hours)\u00a0<\/strong><\/p><p>1.1. The necessity of auditing \u2013 Auditing concept\u00a0<\/p><p>1.2. The relationship between accounting and auditing\u00a0<\/p><p>1.3. Types of audit\u00a0<\/p><p>1.4. System of auditing standards\u00a0<\/p><p><strong>Chapter 2: Audit report (4\u202fcontact hours and 6 self-study hours)\u00a0<\/strong><\/p><p>2.1. Content and meaning of the audit report\u00a0<\/p><p>2.2. Types of opinions on the audit report\u00a0<\/p><p>2.3. The influence of materiality on decisions in the audit report\u00a0<\/p><p><strong>Chapter 3: Professional Ethics and Legal Responsibilities of Auditors (4\u202fcontact hours and 6 self-study hours)\u00a0<\/strong><\/p><p>3.1. Professional Ethics of Auditors\u00a0<\/p><p>3.2. Legal Responsibilities of the Auditor\u00a0<\/p><p><strong>Chapter 4: Audit Objectives (4\u202fcontact hours and 6 self-study hours)\u00a0<\/strong><\/p><p>4.1. General audit objective\u00a0<\/p><p>4.2. A cyclical approach to auditing\u00a0<\/p><p>4.3. Relationship between management goals and specific audit objectives\u00a0<\/p><p><strong>Chapter 5: Audit planning and analytical procedures (8\u202fcontact hours and 12 self-study hours)\u00a0<\/strong><\/p><p>5.1. Meaning of audit planning\u00a0<\/p><p>5.2. Audit planning steps\u00a0<\/p><p>5.3. Preliminary analytical procedures\u00a0<\/p><p>5.4. Auditing methods\u00a0<\/p><p><strong>Chapter 6: Audit evidence (8\u202fcontact hours and 12 self-study hours)\u00a0<\/strong><\/p><p>6.1. The concept and classification of audit evidence\u00a0<\/p><p>6.2. Requirement of audit evidence\u00a0<\/p><p>6.3. Techniques for gathering audit evidence\u00a0<\/p><p>6.4. Judging audit evidence and audit records\u00a0<\/p><p><strong>Chapter 7: Choosing an audit sample (4\u202fcontact hours and 6 self-study hours)\u00a0<\/strong><\/p><p>7.1. The concept of audit sampling\u00a0<\/p><p>7.2. Methods of selecting audit samples\u00a0<\/p><p>7.3. Select the attribute template and select the template by currency\u00a0<\/p><p><strong>Chapter 8: Fraud and confusion, substantial and audit risk (4\u202fcontact hours and 6 self-study hours)\u00a0<\/strong><\/p><p>8.1. The concept of fraud and confusion\u00a0<\/p><p>8.2. substantial and risk in the audit\u00a0<\/p><p>8.3. The relationship between substantial and audit risk<\/p><p><strong>Chapter 9: Assessing internal control system (8\u202fcontact hours and 12 self-study hours)\u00a0<\/strong><\/p><p>9.1. The nature of the system of internal control\u00a0<\/p><p>9.2. Basic elements (components) of the internal control system\u00a0<\/p><p>9.3. Understand the system of internal control and assess control risk\u00a0<\/p><p><strong>Chapter 10: Examble an audit of a basic cycle: Auditing the sales and collection cycle (8\u202fcontact hours and 12 self-study hours)\u00a0<\/strong><\/p><p>10.1. Characteristics of the sales and collection cycle\u00a0<\/p><p>10.2. Specific goals of the sales and collection cycle\u00a0<\/p><p>10.3. Assess sales and collection cycle audit risk\u00a0<\/p><p>10.4. Perform a controlled test of the sales and collection cycles\u00a0<\/p><p>10.5. Do basic testing of the sales and collection cycles\u00a0<\/p><p>10.6. End of sales cycle audit and collection\u00a0<\/p><h6>\u00a0<\/h6><h6>ASSESSMENT<\/h6><p>Participation: 10%<\/p><p>Individual Assignment: 20%<\/p><p>Group Assignment: 20%<\/p><p>Final exam: 50%\u00a0<\/p><h6>\u00a0<\/h6><h6>Reading List:<\/h6><p><em><span style=\"text-decoration: underline;\"><strong>Textbooks:<\/strong><\/span><\/em>\u00a0<\/p><p>Dao Thanh Binh, Nguyen Thuc Huong Giang, Thai Minh Hanh (2014). Basic Auditing Textbook. Publisher Bach Khoa.\u00a0<\/p><p><em><span style=\"text-decoration: underline;\"><strong>References:<\/strong><\/span><\/em><\/p><p><em><span style=\"text-decoration: underline;\">In Vietnamese:\u00a0<\/span><\/em><\/p><ul><li>System of Vietnamese auditing standards, VACPA, Financial Publishing House\u00a0<\/li><li>Sample audit program (3rd issue), VACPA, 2019\u00a0<\/li><li>Website: http:\/\/kiemtoan.com.vn; http:\/\/webketoan.vn\u00a0<\/li><\/ul><p><em><span style=\"text-decoration: underline;\">In English:<\/span><\/em><\/p><ul><li>Alvin A Arens; Randal J Elder; Mark S Beasley; Chris E Hogan, Auditing and assurance services an integrated approach, Boston Pearson (2017)<\/li><li>Alvin A. Arens and Randal J. Elder (2019). Auditing and Assurance Services (19th Edition)\u00a0<\/li><\/ul><p>Ebook Assurance (2021), ICAEW \u2013 CFAB\u00a0<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4710 Computerized Accounting<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM3500 (Principles of Accounting), EM2713 (Financial Accounting 1)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong> The course provides knowledge of the basic concepts and functions of accounting softwares: Distinguishing the difference between manual accounting and computerized accounting; limitations when using accounting software; Understand and implement system initialization on accounting software; set up database on accounting software; Understand and use accounting software to perform accounting work at<br \/>manufacturing enterprises such as accounting for purchases; accounting for inventory, accounting for manufacturing cost, accounting for sales, accounting for cash; accounting for fixed assets, general accounting, financial statements and tax reports.<br \/>The course consists of the following main Contents: (1) overview of accounting software; (2) accounting for purchases; (3) accounting for inventory; (4) accounting for manufacturing costs; (5) accounting for sales; (6) accounting for cash; (7) accounting for fixed assets; (8) general accounting, financial statements and tax reports.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong>Theoretical teaching \u00a0<\/strong><\/p><p><strong>Chapter 1:<\/strong> Overview of computerized accounting<\/p><p>1.1 Definitions<\/p><p>1.2 The differences between manual accounting and computerized accounting<\/p><p>1.3 Understanding definition and functions of an accounting software<\/p><p>1.4 Setting up an accounting system in an accounting software<\/p><p>1.5 Setting up a database in an accounting software<\/p><p><strong>Chapter 2:<\/strong> Accounting of merchandising using accounting software<\/p><p>2.1 Principles<\/p><p>2.2 Functions<\/p><p>2.3 Original accounting documents<\/p><p>2.4 Using accounting software for merchandising<\/p><p>2.5 Extracting data outputs and reports<\/p><p><strong>Chapter 3:<\/strong> Accounting of inventory using accounting software<\/p><p>3.1 Principles<\/p><p>3.2 Functions<\/p><p>3.3 Original accounting documents<\/p><p>3.4 Using accounting software for merchandising<\/p><p>3.5 Extracting data outputs and reports<\/p><p><strong>Chapter 4:<\/strong> Accounting of manufacturing costs and finished products using accounting software<\/p><p>4.1 Principles<\/p><p>4.2 Functions<\/p><p>4.3 Original accounting documents<\/p><p>4.4 Using accounting software for merchandising<\/p><p>4.5 Extracting data outputs and reports<\/p><p><strong>Chapter 5:<\/strong> Accounting of revenues using accounting software<\/p><p>5.1 Principles<\/p><p>5.2 Functions<\/p><p>5.3 Original accounting documents<\/p><p>5.4 Using accounting software for merchandising<\/p><p>5.5 Extracting data outputs and reports<\/p><p><strong>Chapter 6:<\/strong> Accounting of cash using accounting software<\/p><p>6.1 Principles<\/p><p>6.2 Functions<\/p><p>6.3 Original accounting documents<\/p><p>6.4 Using accounting software for merchandising<\/p><p>6.5 Extracting data outputs and reports<\/p><p><strong>Chapter 7:<\/strong> Accounting of fixed assets using accounting software<\/p><p>7.1 Principles<\/p><p>7.2 Functions<\/p><p>7.3 Original accounting documents<\/p><p>7.4 Using accounting software for merchandising<\/p><p>7.5 Extracting data outputs and reports<\/p><p><strong>Chapter 8:<\/strong> Accounting books, financial statements, and tax statements using accounting software<\/p><p>8.1 Principles<\/p><p>8.2 Functions<\/p><p>8.3 Original accounting documents<\/p><p>8.4 Using accounting software for merchandising<\/p><p>8.5 Extracting data outputs and reports<\/p><p><strong>ASSESSMENT<\/strong><\/p><p>Students\u2019 performance will be assessed in the course process which account for 50 % (10% participation, 20% mid-term test, 20% group work) and final exam (written examination) accounts for 50%.<\/p><p><strong>Reading List:<\/strong><\/p><p><strong><em><span style=\"text-decoration: underline;\">Textbooks<\/span><\/em><\/strong><\/p><p>1C Accounting Software Guidelines. (Current year). 1C Vi\u1ec7t Nam.<\/p><p><em><span style=\"text-decoration: underline;\"><strong>References<\/strong><\/span><\/em><\/p><p>[1] Financial Accounting 1,2,3, (2021)\u00a0 Faculty of Accounting- University of Economics H\u1ed3 Ch\u00ed Minh City, Publishing House of Economics H\u1ed3 Ch\u00ed Minh City.<\/p><p>[2] Financial Accounting and Reporting. (2017). Barry Elliot and Jamie Elliot, Edition 18edn, Pearson Publishing house<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4724 Financial Accounting 2<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM2713 (Financial Accounting 1)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong> The course aims to equip students with necessary knowledge and skills in accounting principles and methods to calculate and record financial and economic operations. After finishinging this course, students are able to:<\/p><ul><li>Understand the basic content of production-business, finance ... related to accounting<br \/>objects<\/li><li>Record economic operations in the accounting books related to research accounting<br \/>objects.<\/li><li>Create and perceive financial statements of the companies.<\/li><\/ul><p>The course includes: Accounting for cash and financial investments; Loan accounting and payment operations; Accounting for equity and other operations; and Prepare Financial Statements.\u00a0<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong>Theoretical teaching <\/strong><\/p><p><strong>Chapter 1:<\/strong> Some general issues on public accounting<\/p><p><strong>Chapter 1:<\/strong> Accounting of capital in cash<\/p><p>1.1 General issues about capital accounting in cash<\/p><p>1.2 Accounting of cash in hand<\/p><p>1.3 Accounting of bank deposits<\/p><p>1.4 Accounting of transfers<\/p><p><strong>Chapter 2:<\/strong> Accounting of receivables and payables<\/p><p>2.1 General issues of accounting receivable and payable<\/p><p>2.2 Receivable customers accounting<\/p><p>2.3 Internal receivable accounting<\/p><p>2.4 Other receivables accounting<\/p><p>2.5 Payable sellers accounting<\/p><p>2.6 Internal payable accounting<\/p><p>2.7 Other payable accounting<\/p><p><strong>Chapter 3:<\/strong> Accounting for financial activities and other activities<\/p><p>3.1 General issues of financial activities and other activities<\/p><p>3.2 Accounting for investments in subsidiaries<\/p><p>3.3 Accounting of joint venture capital contribution<\/p><p>3.4 Accounting to invest in affiliate companies<\/p><p>3.5 Securities investment accounting<\/p><p>3.6 Accounting of financial activities<\/p><p>3.7 Other operational accounting<\/p><p><strong>Chapter 4:<\/strong> Accounting of equity<\/p><p>4.1 General issues of equity<\/p><p>4.2 Accounting of business capital<\/p><p>4.3 Accounting of differences in revaluation of assets<\/p><p>4.4 Accounting of undistributed profits<\/p><p>4.5 Accounting of capital construction investment capital<\/p><p>4.6 Accounting of treasury stocks<\/p><p>4.7 Accounting of funds of enterprises<\/p><p><strong>Chapter 5:<\/strong> Financial statements<\/p><p>5.1 General issues of financial statements<\/p><p>5.2 Financial statements<\/p><p><strong>ASSESSMENT<\/strong><\/p><p>The final grade of the course is assessed throughout the learning process, including two main points: the process score 30% (including 10% Group homework, 20% Mid-term exam) and the final exam score 70%.<\/p><p><strong>Reading List:<\/strong><\/p><p><strong><em><span style=\"text-decoration: underline;\">Textbook:<\/span><\/em><\/strong><\/p><ol><li>Financial Accounting Department, Faculty of Accounting, University of Economics Ho Chi Minh City. Ho Chi Minh City, Financial Accounting 2, Economic Publishing of Ho Chi Minh City.<\/li><li>Institute of Accounting and Auditing, National Economics University, 2020, Financial Accounting 1, National Economics University Publishing<\/li><\/ol><p><em><span style=\"text-decoration: underline;\"><strong>Reference books:<\/strong><\/span><\/em><\/p><p>.Ministry of Finance (2016). Accounting system for small and medium enterprises. Finance Publishing.<\/p><p>Ministry of Finance (2014). Enterprise accounting system. Finance Publishing.<\/p><p>Ministry of Finance (2018). Accounting regime for micro enterprises. Finance Publishing.<\/p><p>Vietnamese accounting standards.<\/p><p>IFRS<\/p><p>The Institute of Chartered Accountants in England and Wales (2020), Accounting, ISBN: 978-1-5097-2730-8 Previous ISBN: 978-1-5097-1992-1<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4728 Internal Control<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM4536 (Fundamentals of Auditing)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Content: <\/strong>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.<\/p><p>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.<\/p><h6>\u00a0<\/h6><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1: Introduction to the internal control system<\/strong><br \/>1.1 Definition of internal control system<br \/>1.2 Elements constituting the internal control system<br \/><strong>Chapter 2: Control environment<\/strong><br \/>2.1. Committed to integrity and ethical values<br \/>2.2. The Board of Directors is independent of management and has a strategy for internal control activities<br \/>2.3. Organizational structure, reporting methods and division of powers and responsibilities to achieve business goals<br \/>2.4. HR policies<br \/>2.5. Enterprises can control the internal control responsibilities of individuals within the enterprise<br \/><strong>Chapter 3: Assess control risk<\/strong><br \/>3.1. Identify factors that influence risk<br \/>3.2. Assess the likelihood of risks occurring<br \/>3.3. Determine the actions needed to manage risks<br \/><strong>Chapter 4: Control activities<\/strong><br \/>4.1. Control activities to reduce risks and achieve goals<br \/>4.2. Control activities apply technology<br \/>4.3. Control policies and procedures<br \/>Chapter 5: Information and communication systems<br \/>5.1. The information is appropriate<br \/>5.2. Internal information exchange<br \/>5.3. Exchange information externally<br \/><strong>Chapter 6: Monitoring activities<\/strong><br \/>6.1. Select, develop and evaluate regularly<br \/>6.2. Evaluate and discuss shortcomings<br \/><strong>Chapter 7: Internal control of the purchasing and payment cycle<\/strong><br \/>7.1 Characteristics of the purchasing and payment cycle<br \/>7.2. Internal control of purchasing and payment cycle<br \/><strong>Chapter 8: Internal control of the inventory cycle<\/strong><br \/>8.1 Characteristics of the inventory cycle<br \/>8.2. Internal control of inventory cycle<br \/><strong>Chapter 9: Internal control of the production cycle<\/strong><br \/>9.1 Characteristics of the production cycle<br \/>9.2. Internal control of production cycle<br \/><strong>Chapter 10: Internal control of sales and collection cycles<\/strong><br \/>10.1 Characteristics of the sales - collection cycle<br \/>10.2. Internal control of sales and collection cycles<\/p><h6>\u00a0<\/h6><h6>Reading List:<\/h6><p><em><span style=\"text-decoration: underline;\"><strong>Textbooks<\/strong><\/span><\/em><\/p><p>1. Nguy\u1ec5n H\u1eefu \u00c1nh (2021), Internal Control Textbook, National Economics Publishing House.<\/p><p>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 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p><p><em><span style=\"text-decoration: underline;\"><strong>References<\/strong><\/span><\/em><\/p><p><em><span style=\"text-decoration: underline;\">English References:<\/span><\/em><\/p><ol><li>\u00a0Robert R. Moeller (2013). Executive's Guide to COSO Internal Controls: Understanding and Implementing the New Framework. Wiley.<br \/>2.\u00a0\u00a0 \u00a0Keith T. McAslan (2011). Internal controls\u00a0<\/li><\/ol><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4730 Taxation Accounting<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM3500 (Principles of<br \/>Accounting), EM2713 (Financial Accounting 1), EM4542 (Taxation)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0The module aims to understand the principles, how to declare and account current taxes in Vietnam. Understanding the regulations on tax administration, the principle of tax declaration. Understanding how to declare some basic taxes. Perceiving how to account transactions related to some basic taxes. Applying knowledge to practice declaration and accounting of some basic taxes. Practicing monthly \/ quarterly \/ yearly reports and supplementary declarations of some basic taxes. Practicing the accounting of operations related to the determination of tax obligations, collection arrears, exemption and reduction of some basic taxes.<\/p><p>The module includes: (1) Overview of tax and tax accounting; (2) VAT accounting; (3) Special consumption tax accounting; (4) Import and export taxes accounting; (5) Corporate income tax accounting; (6) Personal income tax accounting.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong><em>Theoretical teaching<\/em> <\/strong><\/p><p><strong>Chapter 1: Overview of tax and tax accounting<\/strong><\/p><p>1.1 Overview of taxes and tax administration<\/p><p>1.2 Principles of tax declaration<\/p><p>1.3 Overview of tax accounting<\/p><p><strong>Chapter 2: VAT Accounting<\/strong><\/p><p>2.1 Overview of VAT<\/p><p>2.2 VAT declaration<\/p><p>2.3 Documents, accounts and accounting methods of VAT<\/p><p><strong>Chapter 3: Special Consumption tax Accounting<\/strong><\/p><p>3.1 Overview of Special consumption tax<\/p><p>3.2 Declaration of Special consumption tax<\/p><p>3.3 Documents, accounts and accounting methods of Special consumption tax<\/p><p><strong>Chapter 4: Import and Export taxes Accounting<\/strong><\/p><p>4.1 Overview of Import and Export taxes<\/p><p>4.2 Declaration of Import and Export taxes<\/p><p>4.3 Documents, accounts and accounting methods of import and export taxes<\/p><p><strong>Chapter 5: Corporate Income Tax Accounting<\/strong><\/p><p>5.1 Overview of Corporate income tax<\/p><p>5.2 Declaration of Corporate income tax<\/p><p>5.3 Documents, accounts and accounting methods of Corporate income tax<\/p><p><strong>Chapter 6: Personal Income Tax Accounting<\/strong><\/p><p>6.1 Overview of personal income tax<\/p><p>6.2 Declaration of Personal income tax<\/p><p>6.3 Documents, accounts and accounting methods of Personal income tax<\/p><p><strong>Chapter 7: Accounting for other taxes, fees and other payables<\/strong><\/p><p>7.1 Taxes, fees and other payables<\/p><p>7.2 Declaration of Taxes, fees and other payables<\/p><p>7.3 Invoices, accounts and book keeping of Taxes, fees and other payables<\/p><p><strong>ASSESSMENT<\/strong><\/p><p>Student performance evaluation is implemented during the course and at the end of the course. This evaluation consists of 2 main parts: midterm evaluation 30% (including 10%Classwork \/ Attendance, 10% Discussion groups,10% Mid-term test) and final exam 70%.<\/p><p><strong>Reading List:<\/strong><\/p><p><span style=\"text-decoration: underline;\"><strong><em>Textbook<\/em><\/strong><\/span><\/p><p>Pham Duc Cuong, Tran Manh Dung (2019), Tax and tax accounting in enterprises, Finance Publisher<\/p><p><span style=\"text-decoration: underline;\"><strong><em>References:<\/em><\/strong><\/span><\/p><p><em><u>Vietnamese documents:<\/u><\/em><\/p><ol><li>Nguyen Phu Giang (2016), <em>Tax accounting<\/em>, Finance Publisher<\/li><li>Tran Manh Dung (2017), <em>Tax and tax accounting in small and medium enterprises<\/em>, Financial Publishing House.<\/li><li>Ha Thi Thuy Van, Tran Manh Dung, Vu Thi Kim Anh (2018), Tax accounting in enterprises, Finance Publisher<\/li><\/ol><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4735 Accounting System<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(2-2-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM3500 (Principles of<br \/>Accounting), EM2713 (Financial Accounting 1)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:\u00a0<\/strong>The course aims to equip students with the knowledge and application of theories to organize accounting work in a business. The course includes: (1) Overview of organizing accounting work in the enterprise; (2) Organize document rotation; (3) Organize an accounting account system; (4) Organize the accounting account system; (5) Organize to provides accounting information; (6) Organize the accounting apparatus.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong>Theoretical teaching \u00a0<\/strong><\/p><p><strong>Chapter 1: Introduction to the accounting systems in enterprises <\/strong><\/p><p>1.1 The role of accounting systems in enterprises<\/p><p>1.2 Duties and principles of organizing accounting systems in enterprises<\/p><p>1.3 Organizing accounting systems in the context of application accounting software<\/p><p><strong>Chapter 2: Organizing system of original accounting documents <\/strong><\/p><p>2.1. Building a system of lists and forms as prescribed by law and management requirements<\/p><p>2.2 Principles of organizing original accounting documents circulation<\/p><p>2.3 Organizing the circulation of major original accounting documents<\/p><p><strong>Chapter 3: Organizing the system of accounts <\/strong><\/p><p>3.1. Principles of organizing an account system<\/p><p>3.2. Building account system in the application of accounting software<\/p><p><strong>Chapter 4: Organizing the system of accounting books<\/strong><\/p><p>4.1 Principles of organizing a book system<\/p><p>4.2 Organizing a book system by manual recording<\/p><p>4.3 Organizing a book system on accounting software<\/p><p><strong>Chapter 5: Organizing the system of accounting reports <\/strong><\/p><p>5.1 Users and accounting information requirements<\/p><p>5.2 Applying the provisions of the law on preparing financial accounting reports<\/p><p>5.3 Applying the provisions of the law on preparing management accounting reports<\/p><p><strong>Chapter 6: Organizing accounting personnel structure <\/strong><\/p><p>6.1 The organizational model of accounting personnel structure<\/p><p>6.2 Organization of accounting personnel structure in the application of accounting software<\/p><p>6.3 Organizing human resources for the accounting personnel structure<\/p><p><strong>ASSESSMENT<\/strong><\/p><p>Students\u2019 performance will be assessed in the course process which account for 30 % (including 10% Classwork \/ Attendance, 10% Discussion groups, 10% Mid-term test) and final exam (written examination) accounts for 70%.<\/p><p><strong>Reading List:<\/strong><\/p><p><span style=\"text-decoration: underline;\"><strong><em>Textbooks<\/em><\/strong><\/span><\/p><p>Nguy\u1ec5n Minh \u0110\u1ee9c (2017). <em>Lectures of organizing the accounting system.<\/em> School of Economics and Management, Hanoi University of Science and Technology.<\/p><p><span style=\"text-decoration: underline;\"><strong><em>References<\/em><\/strong><\/span><\/p><p>PGS.TS Ph\u1ea1m \u0110\u1ee9c C\u01b0\u1eddng (2020), O<em>rganizing the accounting system in businesses<\/em> Financial Publishing House.<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                            <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-1922\" role=\"tabpanel\" aria-labelledby=\"e-n-tabs-title-1922\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\"elementor-element elementor-element-b342dbc e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"b342dbc\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-090e5d1 wpr-advanced-accordion-icon-no-box elementor-widget elementor-widget-wpr-advanced-accordion\" data-id=\"090e5d1\" data-element_type=\"widget\" data-settings=\"{&quot;active_item&quot;:0}\" data-widget_type=\"wpr-advanced-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n            <div class=\"wpr-advanced-accordion\" data-accordion-type=\"accordion\" data-active-index=\"0\" data-accordion-trigger=\"click\" data-interaction-speed=\"0.4\">\n\n\t\t\t\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4533 Risk Management<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li style=\"list-style-type: none;\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM3500 (Principles of Accounting), EM3519 (Corporate Finance)<\/li><li>Co-requisite Courses: None<\/li><\/ul><\/li><\/ul><p><strong>Objectives and Contents:<\/strong> 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.<\/p><h6>\u00a0<\/h6><h6>COURSE CONTENTS<\/h6><p><strong>Theoretical teaching (45 contact hours and 150 self-study hours)<\/strong><\/p><p><strong>CHAPTER 1: INTRODUCTION OF RISKS AND BUSINESS RISKS (6 contact hours and 20 self-study hours)<\/strong><\/p><ol><li>Introduction of risk<\/li><li>Business risks: concepts and classifications<\/li><li>Enterprise business risks<\/li><\/ol><p><strong>CHAPTER 2: ENTERPRISE RISK MANAGEMENT (6 contact hours and 20 self-study hours)<\/strong><\/p><p>2.1 Introduction of risk management<\/p><p>2.2 Corporate Management and Risk Management<\/p><p>2.3 Enterprise Risk Management models<\/p><p><strong>MIDTERM ASSESSMENT (3 contact hours and 10 self-study hours)<\/strong><\/p><p><strong>CHAPTER 3: MEASUREMENT OF BUSINESS RISKS (12 contact hours and 40 self-study hours)<\/strong><\/p><p>3.1 Risk measurements<\/p><p>3.2 Risks and Firm valuation<\/p><p><strong>CHAPTER 4: RISKS AND RISK ADJUSTED VALUATION (9 contact hours and 30 self-study hours)<\/strong><\/p><p>4.1. Risk adjusted valuation<\/p><p>4.2. Risk analyis in decision making<\/p><p>4.2.1 Scienario analysis<\/p><p>4.2.2 Decision trees<\/p><p>4.2.3 Simulations<\/p><p><strong>CHAPTER 5: RISK PROFILING AND HEDGING (9 contact hours and 30 self-study hours)<\/strong><\/p><p>5.1. Risk preference<\/p><p>5.2. Business risks\u2019 Analyzing and Profiling<\/p><p>5.3. Risk hedge analyising<\/p><p>5.4. Risk hedging tools<\/p><h6>\u00a0<\/h6><h6>ASSESSMENT<\/h6><p>Mid-term test: 30%<\/p><p>Final theory exam: 70%<\/p><h6>\u00a0<\/h6><h6>Reading List:<\/h6><p><em><span style=\"text-decoration: underline;\"><strong>Textbook:<\/strong><\/span><\/em><\/p><p>Michel Crouhy, Dan Galai and Robert Mark, 2014, \u201cThe essensials of Risk management\u201d, 2<sup>nd<\/sup> Edition Mc GrawHill Education, ISBN 978-0-07-182115-5.<\/p><p><strong><em><span style=\"text-decoration: underline;\">Reference books:<\/span><\/em><\/strong><\/p><p><span style=\"text-decoration: underline;\"><em>Vietnamese references:<\/em><\/span><\/p><ol><li>\u0110oa\u0300n Thi\u0323 H\u1ed3ng V\u00e2n (2009). <em>Qua\u0309n tri\u0323 ru\u0309i ro va\u0300 khu\u0309ng hoa\u0309ng<\/em>, Nh\u00e0 xu\u1ea5t b\u1ea3n Lao \u0111\u00f4\u0323ng \u2013 Xa\u0303 h\u00f4\u0323i<\/li><li>Nguy\u1ec5n V\u0103n Ti\u00ea\u0301n ch\u1ee7 bi\u00ean (2005). <em>Qua\u0309n tri\u0323 ru\u0309i ro<\/em>, xu\u1ea5t b\u1ea3n l\u1ea7n 2, Nh\u00e0 xu\u1ea5t b\u1ea3n th\u00f4\u0301ng k\u00ea,<\/li><\/ol><p><em><u>English references:<\/u><\/em><\/p><ol><li style=\"list-style-type: none;\"><ol><li>Aswath Damodaran, 2007, \u201cStrategic risk Taking: A framework for risk management\u201d, 1st Edition, Wharton School Publishing, ISBN13: 9780131990487<\/li><li>James Lam, 2014, \u201cEnterprise Risk Management: From Incentives to Controls\u201d, 2nd Edition, Wiley Finance Series, ISBN13: 9781118413616<\/li><\/ol><\/li><\/ol><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4536 Fundamentals of Auditing<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(3-1-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM3500 (Principles of Accounting), EM2713 (Financial Accounting 1)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong> The module helps learners understand the basics of auditing and audit reports; at the same time understands and applies basic techniques for auditing.<\/p><p>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.<\/p><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1: Auditing Overview (8\u202f contact hours and 12 self-study hours)\u00a0<\/strong><\/p><p>1.1. The necessity of auditing \u2013 Auditing concept\u00a0<\/p><p>1.2. The relationship between accounting and auditing\u00a0<\/p><p>1.3. Types of audit\u00a0<\/p><p>1.4. System of auditing standards\u00a0<\/p><p><strong>Chapter 2: Audit report (4\u202fcontact hours and 6 self-study hours)\u00a0<\/strong><\/p><p>2.1. Content and meaning of the audit report\u00a0<\/p><p>2.2. Types of opinions on the audit report\u00a0<\/p><p>2.3. The influence of materiality on decisions in the audit report\u00a0<\/p><p><strong>Chapter 3: Professional Ethics and Legal Responsibilities of Auditors (4\u202fcontact hours and 6 self-study hours)\u00a0<\/strong><\/p><p>3.1. Professional Ethics of Auditors\u00a0<\/p><p>3.2. Legal Responsibilities of the Auditor\u00a0<\/p><p><strong>Chapter 4: Audit Objectives (4\u202fcontact hours and 6 self-study hours)\u00a0<\/strong><\/p><p>4.1. General audit objective\u00a0<\/p><p>4.2. A cyclical approach to auditing\u00a0<\/p><p>4.3. Relationship between management goals and specific audit objectives\u00a0<\/p><p><strong>Chapter 5: Audit planning and analytical procedures (8\u202fcontact hours and 12 self-study hours)\u00a0<\/strong><\/p><p>5.1. Meaning of audit planning\u00a0<\/p><p>5.2. Audit planning steps\u00a0<\/p><p>5.3. Preliminary analytical procedures\u00a0<\/p><p>5.4. Auditing methods\u00a0<\/p><p><strong>Chapter 6: Audit evidence (8\u202fcontact hours and 12 self-study hours)\u00a0<\/strong><\/p><p>6.1. The concept and classification of audit evidence\u00a0<\/p><p>6.2. Requirement of audit evidence\u00a0<\/p><p>6.3. Techniques for gathering audit evidence\u00a0<\/p><p>6.4. Judging audit evidence and audit records\u00a0<\/p><p><strong>Chapter 7: Choosing an audit sample (4\u202fcontact hours and 6 self-study hours)\u00a0<\/strong><\/p><p>7.1. The concept of audit sampling\u00a0<\/p><p>7.2. Methods of selecting audit samples\u00a0<\/p><p>7.3. Select the attribute template and select the template by currency\u00a0<\/p><p><strong>Chapter 8: Fraud and confusion, substantial and audit risk (4\u202fcontact hours and 6 self-study hours)\u00a0<\/strong><\/p><p>8.1. The concept of fraud and confusion\u00a0<\/p><p>8.2. substantial and risk in the audit\u00a0<\/p><p>8.3. The relationship between substantial and audit risk<\/p><p><strong>Chapter 9: Assessing internal control system (8\u202fcontact hours and 12 self-study hours)\u00a0<\/strong><\/p><p>9.1. The nature of the system of internal control\u00a0<\/p><p>9.2. Basic elements (components) of the internal control system\u00a0<\/p><p>9.3. Understand the system of internal control and assess control risk\u00a0<\/p><p><strong>Chapter 10: Examble an audit of a basic cycle: Auditing the sales and collection cycle (8\u202fcontact hours and 12 self-study hours)\u00a0<\/strong><\/p><p>10.1. Characteristics of the sales and collection cycle\u00a0<\/p><p>10.2. Specific goals of the sales and collection cycle\u00a0<\/p><p>10.3. Assess sales and collection cycle audit risk\u00a0<\/p><p>10.4. Perform a controlled test of the sales and collection cycles\u00a0<\/p><p>10.5. Do basic testing of the sales and collection cycles\u00a0<\/p><p>10.6. End of sales cycle audit and collection\u00a0<\/p><h6>ASSESSMENT<\/h6><p>Participation: 10%<\/p><p>Individual Assignment: 20%<\/p><p>Group Assignment: 20%<\/p><p>Final exam: 50%\u00a0<\/p><h6>Reading List:<\/h6><p><em><span style=\"text-decoration: underline;\"><strong>Textbooks:<\/strong><\/span><\/em>\u00a0<\/p><p>Dao Thanh Binh, Nguyen Thuc Huong Giang, Thai Minh Hanh (2014). Basic Auditing Textbook. Publisher Bach Khoa.\u00a0<\/p><p><em><span style=\"text-decoration: underline;\"><strong>References:<\/strong><\/span><\/em><\/p><p><em><span style=\"text-decoration: underline;\">In Vietnamese:\u00a0<\/span><\/em><\/p><ul><li>System of Vietnamese auditing standards, VACPA, Financial Publishing House\u00a0<\/li><li>Sample audit program (3rd issue), VACPA, 2019\u00a0<\/li><li>Website: http:\/\/kiemtoan.com.vn; http:\/\/webketoan.vn\u00a0<\/li><\/ul><p><em><span style=\"text-decoration: underline;\">In English:<\/span><\/em><\/p><ul><li>Alvin A Arens; Randal J Elder; Mark S Beasley; Chris E Hogan, Auditing and assurance services an integrated approach, Boston Pearson (2017)<\/li><li>Alvin A. Arens and Randal J. Elder (2019). Auditing and Assurance Services (19th Edition)\u00a0<\/li><\/ul><p>Ebook Assurance (2021), ICAEW \u2013 CFAB\u00a0<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4710 Computerized Accounting<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM3500 (Principles of Accounting), EM2713 (Financial Accounting 1)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong> The course provides knowledge of the basic concepts and functions of accounting softwares: Distinguishing the difference between manual accounting and computerized accounting; limitations when using accounting software; Understand and implement system initialization on accounting software; set up database on accounting software; Understand and use accounting software to perform accounting work at<br \/>manufacturing enterprises such as accounting for purchases; accounting for inventory, accounting for manufacturing cost, accounting for sales, accounting for cash; accounting for fixed assets, general accounting, financial statements and tax reports.<br \/>The course consists of the following main Contents: (1) overview of accounting software; (2) accounting for purchases; (3) accounting for inventory; (4) accounting for manufacturing costs; (5) accounting for sales; (6) accounting for cash; (7) accounting for fixed assets; (8) general accounting, financial statements and tax reports.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong>Theoretical teaching \u00a0<\/strong><\/p><p><strong>Chapter 1:<\/strong> Overview of computerized accounting<\/p><p>1.1 Definitions<\/p><p>1.2 The differences between manual accounting and computerized accounting<\/p><p>1.3 Understanding definition and functions of an accounting software<\/p><p>1.4 Setting up an accounting system in an accounting software<\/p><p>1.5 Setting up a database in an accounting software<\/p><p><strong>Chapter 2:<\/strong> Accounting of merchandising using accounting software<\/p><p>2.1 Principles<\/p><p>2.2 Functions<\/p><p>2.3 Original accounting documents<\/p><p>2.4 Using accounting software for merchandising<\/p><p>2.5 Extracting data outputs and reports<\/p><p><strong>Chapter 3:<\/strong> Accounting of inventory using accounting software<\/p><p>3.1 Principles<\/p><p>3.2 Functions<\/p><p>3.3 Original accounting documents<\/p><p>3.4 Using accounting software for merchandising<\/p><p>3.5 Extracting data outputs and reports<\/p><p><strong>Chapter 4:<\/strong> Accounting of manufacturing costs and finished products using accounting software<\/p><p>4.1 Principles<\/p><p>4.2 Functions<\/p><p>4.3 Original accounting documents<\/p><p>4.4 Using accounting software for merchandising<\/p><p>4.5 Extracting data outputs and reports<\/p><p><strong>Chapter 5:<\/strong> Accounting of revenues using accounting software<\/p><p>5.1 Principles<\/p><p>5.2 Functions<\/p><p>5.3 Original accounting documents<\/p><p>5.4 Using accounting software for merchandising<\/p><p>5.5 Extracting data outputs and reports<\/p><p><strong>Chapter 6:<\/strong> Accounting of cash using accounting software<\/p><p>6.1 Principles<\/p><p>6.2 Functions<\/p><p>6.3 Original accounting documents<\/p><p>6.4 Using accounting software for merchandising<\/p><p>6.5 Extracting data outputs and reports<\/p><p><strong>Chapter 7:<\/strong> Accounting of fixed assets using accounting software<\/p><p>7.1 Principles<\/p><p>7.2 Functions<\/p><p>7.3 Original accounting documents<\/p><p>7.4 Using accounting software for merchandising<\/p><p>7.5 Extracting data outputs and reports<\/p><p><strong>Chapter 8:<\/strong> Accounting books, financial statements, and tax statements using accounting software<\/p><p>8.1 Principles<\/p><p>8.2 Functions<\/p><p>8.3 Original accounting documents<\/p><p>8.4 Using accounting software for merchandising<\/p><p>8.5 Extracting data outputs and reports<\/p><p><strong>ASSESSMENT<\/strong><\/p><p>Students\u2019 performance will be assessed in the course process which account for 50 % (10% participation, 20% mid-term test, 20% group work) and final exam (written examination) accounts for 50%.<\/p><p><strong>Reading List:<\/strong><\/p><p><strong><em><span style=\"text-decoration: underline;\">Textbooks<\/span><\/em><\/strong><\/p><p>1C Accounting Software Guidelines. (Current year). 1C Vi\u1ec7t Nam.<\/p><p><em><span style=\"text-decoration: underline;\"><strong>References<\/strong><\/span><\/em><\/p><p>[1] Financial Accounting 1,2,3, (2021)\u00a0 Faculty of Accounting- University of Economics H\u1ed3 Ch\u00ed Minh City, Publishing House of Economics H\u1ed3 Ch\u00ed Minh City.<\/p><p>[2] Financial Accounting and Reporting. (2017). Barry Elliot and Jamie Elliot, Edition 18edn, Pearson Publishing house<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4724 Financial Accounting 2<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM2713 (Financial Accounting 1)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong> The course aims to equip students with necessary knowledge and skills in accounting principles and methods to calculate and record financial and economic operations. After finishinging this course, students are able to:<\/p><ul><li>Understand the basic content of production-business, finance ... related to accounting<br \/>objects<\/li><li>Record economic operations in the accounting books related to research accounting<br \/>objects.<\/li><li>Create and perceive financial statements of the companies.<\/li><\/ul><p>The course includes: Accounting for cash and financial investments; Loan accounting and payment operations; Accounting for equity and other operations; and Prepare Financial Statements.\u00a0<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong><em>Theoretical teaching<\/em> <\/strong><\/p><p><strong>Chapter 1: Some general issues on public accounting<\/strong><\/p><p>1.1 General issues about capital accounting in cash<\/p><p>1.2 Accounting of cash in hand<\/p><p>1.3 Accounting of bank deposits<\/p><p>1.4 Accounting of transfers<\/p><p><strong>Chapter 2: Accounting of receivables and payables<\/strong><\/p><p>2.1 General issues of accounting receivable and payable<\/p><p>2.2 Receivable customers accounting<\/p><p>2.3 Internal receivable accounting<\/p><p>2.4 Other receivables accounting<\/p><p>2.5 Payable sellers accounting<\/p><p>2.6 Internal payable accounting<\/p><p>2.7 Other payable accounting<\/p><p><strong>Chapter 3: Accounting for financial activities and other activities<\/strong><\/p><p>3.1 General issues of financial activities and other activities<\/p><p>3.2 Accounting for investments in subsidiaries<\/p><p>3.3 Accounting of joint venture capital contribution<\/p><p>3.4 Accounting to invest in affiliate companies<\/p><p>3.5 Securities investment accounting<\/p><p>3.6 Accounting of financial activities<\/p><p>3.7 Other operational accounting<\/p><p><strong>Chapter 4: Accounting of equity<\/strong><\/p><p>4.1 General issues of equity<\/p><p>4.2 Accounting of business capital<\/p><p>4.3 Accounting of differences in revaluation of assets<\/p><p>4.4 Accounting of undistributed profits<\/p><p>4.5 Accounting of capital construction investment capital<\/p><p>4.6 Accounting of treasury stocks<\/p><p>4.7 Accounting of funds of enterprises<\/p><p><strong>Chapter 5: Financial statements<\/strong><\/p><p>5.1 General issues of financial statements<\/p><p>5.2 Financial statements<\/p><p><strong>ASSESSMENT<\/strong><\/p><p>The final grade of the course is assessed throughout the learning process, including two main points: the process score 30% (including 10% Group homework, 20% Mid-term exam) and the final exam score 70%.<\/p><p><strong>Reading List:<\/strong><\/p><p><strong><em><span style=\"text-decoration: underline;\">Textbook:<\/span><\/em><\/strong><\/p><ol><li>Financial Accounting Department, Faculty of Accounting, University of Economics Ho Chi Minh City. Ho Chi Minh City, Financial Accounting 2, Economic Publishing of Ho Chi Minh City.<\/li><li>Institute of Accounting and Auditing, National Economics University, 2020, Financial Accounting 1, National Economics University Publishing<\/li><\/ol><p><em><span style=\"text-decoration: underline;\"><strong>Reference books:<\/strong><\/span><\/em><\/p><p>.Ministry of Finance (2016). Accounting system for small and medium enterprises. Finance Publishing.<\/p><p>Ministry of Finance (2014). Enterprise accounting system. Finance Publishing.<\/p><p>Ministry of Finance (2018). Accounting regime for micro enterprises. Finance Publishing.<\/p><p>Vietnamese accounting standards.<\/p><p>IFRS<\/p><p>The Institute of Chartered Accountants in England and Wales (2020), Accounting, ISBN: 978-1-5097-2730-8 Previous ISBN: 978-1-5097-1992-1<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4727 Operational Auditing<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM4536 (Fundamentals of Auditing)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0To provide students with difinition, features, objectives and relationship of operational audit in auditing system; operational audit principles; system and procedures in operational audit; understand and implement basic audit techniques in purchasing activities, cash and payment, inventory, production, marketing and sales activities, information system, receiving and payment of public investment and state budgets.<\/p><p>The course includes (1) Overview of operational audit; (2) Audit of sales and Collection cycle; (3) Audit of purchasing and payment cycle; (4) Audit of inventory and cost of goods sold cycle; (5) Audit of staff and payroll cycle; (6) Audit of fixed asset cycle; (7) Audit of capital receipt and payment; (8) Audit of cash cycle; (9) Audit of Profit and Lost Statement.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong><em>Theoretical teaching <\/em><\/strong><\/p><p><strong>Chapter 1: Overview of operational audit <\/strong><\/p><p>1.1. Concept of operational audit<\/p><p>1.2. Characteristics and applying auditing methods in operational audit<\/p><p>1.3. Objective of operational audit<\/p><p>1.4. Relationship between operational audit and financial audit in audit system<\/p><p><strong>Chapter 2: Operational auditing standards<\/strong><\/p><p>2.1. Overview of operational auditing standards<\/p><p>2.2. Operational auditing standards<\/p><p>2.3. Criteria to assess audited operations<\/p><p>2.4 Organizing operational audit<\/p><p><strong>Chapter 3: Process and tools of operational audit <\/strong><\/p><p>3.1. Stages of performance audit<\/p><p>3.2. Risk assessment<\/p><p>3.3. 7 Es<\/p><p>3.4. Tools<\/p><p>3.5. Types of waste<\/p><p>3.6. Quality control<\/p><p>3.7. Change management<\/p><p><strong>Chapter 4: Operational audit and internal audit <\/strong><\/p><p>4.1. Overview of Internal Audit<\/p><p>4.2. Techniques and tools for performing a operational audit<\/p><p>4.3. Summary of the audit<\/p><p><strong>Chapter 5: Operational audit report <\/strong><\/p><p>5.1. Identify the parties using the performance audit report<\/p><p>5.2. Characteristics of an effective audit report<\/p><p>5.3. Introduction to the audit report template<\/p><p>5.4. Techniques for writing audit findings<\/p><p>5.5. Techniques for writing audit overview reviews<\/p><p>5.6. Techniques for writing other contents<\/p><p><strong>Chapter 6: Audit management activity and human resources uses<\/strong><\/p><p>6.1. Overview of management activity and human resources uses<\/p><p>6.2. Criteria to assess management activity and HR uses<\/p><p>6.3. Collection technique and data analysis method in management activity and human<\/p><p>resources uses<\/p><p>6.4 Audit process of management activity and HR uses<\/p><p><strong>Chapter 7: Audit purchasing activities <\/strong><\/p><p>7.1. Characteristics of purchasing activities<\/p><p>7.2. Organizational control of purchasing activities<\/p><p>7.3. Process analysis and assessing the effectiveness of purchasing activities<\/p><p><strong>Chapter 8: Audit inventory management operation <\/strong><\/p><p>8.1. Characteristics of inventory affect to audit<\/p><p>8.2. Internal control system in inventory management<\/p><p>8.3. Content of auditing inventory management activity<\/p><p><strong>Chapter 9: Audit production activities <\/strong><\/p><p>9.1. Production performance characteristics that affect auditing<\/p><p>9.2. Content of audit of production activities<\/p><p><strong>Chapter 10: Audit marketing and sales <\/strong><\/p><p>10.1. Nature and scope of marketing activities<\/p><p>10.2. Content audit of marketing and sales<\/p><p><strong>Chapter 11: Audit treasury activities <\/strong><\/p><p>11.1. Characteristics of cash and payment operations<\/p><p>11.2. Criteria assessing cash and payment operations<\/p><p>11.3. Contents of auditing cash operations<\/p><p>11.4. Contents of auditing payment operations<\/p><p><strong>\u00a0Chapter 12: Audit information system<\/strong><\/p><p>12.1. Enterprise information system and impact to operational audit<\/p><p>12.2. Criteria to assess information system<\/p><p>12.3. Collection technique and evidence assessment of information system auditing<\/p><p>12.4\u00a0 Process of performing information system auditing<\/p><p><strong>Chapter 13: Audit of state budget operations <\/strong><\/p><p>13.1. Audit the collection of the state budget<\/p><p>13.2. Audit the expenditure of the state budget<\/p><p>13.3 Audit the investment from state budget<\/p><p><strong>Exercise revision, group presentation, course review <\/strong><\/p><p><strong>ASSESSMENT<\/strong><\/p><p>Students\u2019 performance will be assessed in the course process which account for 50 % (including 10% participation, 20% Case studies, 20% Group homework) and final exam accounts for 50%<\/p><p><strong>Reading List:<\/strong><\/p><p><span style=\"text-decoration: underline;\"><strong><em>Textbooks<\/em><\/strong><\/span><\/p><p>Murdock, H. (2017). Operational Auditing, Taylor &amp; Francis Group, LLC<\/p><p><em><span style=\"text-decoration: underline;\"><strong>References<\/strong><\/span><\/em><\/p><p><em><span style=\"text-decoration: underline;\">Vietnamese reference book:<\/span><\/em><\/p><ol><li>Nguy\u1ec5n Ng\u1ecdc Huy\u1ec1n (2018). Ki\u1ec3m so\u00e1t, Khoa Qu\u1ea3n tr\u1ecb kinh doanh, \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf qu\u1ed1c d\u00e2n, NXB \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf qu\u1ed1c d\u00e2n.<\/li><li>Nguy\u1ec5n Quang Quynh (2014). Gi\u00e1o tr\u00ecnh \u201cKi\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng\u201d, Nh\u00e0 xu\u1ea5t b\u1ea3n \u0110\u1ea1i h\u1ecdc kinh t\u1ebf qu\u1ed1c d\u00e2n<\/li><li>Nguy\u1ec5n Ph\u00fa Giang (2015). Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, NXB T\u00e0i ch\u00ednh<\/li><li>Khoa K\u1ebf to\u00e1n \u2013 Ki\u1ec3m to\u00e1n (NEU), S\u00e1ch b\u00e0i t\u1eadp Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng, Nh\u00e0 xu\u1ea5t b\u1ea3n \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf qu\u1ed1c d\u00e2n<\/li><li>T\u1ea1p ch\u00ed K\u1ebf to\u00e1n, T\u1ea1p ch\u00ed Ki\u1ec3m to\u00e1n, Nghi\u00ean c\u1ee9u khoa h\u1ecdc ki\u1ec3m to\u00e1n<\/li><li>Website: www.mof.gov.vn, www.kiemtoan.com.vn<\/li><li>Th\u00f4ng t\u01b0 8\/2021\/TT-BTC, Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Vi\u1ec7t Nam<\/li><\/ol><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4728 Internal Control<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM4536 (Fundamentals of Auditing)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Content: <\/strong>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.<\/p><p>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.<\/p><h6>\u00a0<\/h6><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1: Introduction to the internal control system<\/strong><br \/>1.1 Definition of internal control system<br \/>1.2 Elements constituting the internal control system<br \/><strong>Chapter 2: Control environment<\/strong><br \/>2.1. Committed to integrity and ethical values<br \/>2.2. The Board of Directors is independent of management and has a strategy for internal control activities<br \/>2.3. Organizational structure, reporting methods and division of powers and responsibilities to achieve business goals<br \/>2.4. HR policies<br \/>2.5. Enterprises can control the internal control responsibilities of individuals within the enterprise<br \/><strong>Chapter 3: Assess control risk<\/strong><br \/>3.1. Identify factors that influence risk<br \/>3.2. Assess the likelihood of risks occurring<br \/>3.3. Determine the actions needed to manage risks<br \/><strong>Chapter 4: Control activities<\/strong><br \/>4.1. Control activities to reduce risks and achieve goals<br \/>4.2. Control activities apply technology<br \/>4.3. Control policies and procedures<br \/>Chapter 5: Information and communication systems<br \/>5.1. The information is appropriate<br \/>5.2. Internal information exchange<br \/>5.3. Exchange information externally<br \/><strong>Chapter 6: Monitoring activities<\/strong><br \/>6.1. Select, develop and evaluate regularly<br \/>6.2. Evaluate and discuss shortcomings<br \/><strong>Chapter 7: Internal control of the purchasing and payment cycle<\/strong><br \/>7.1 Characteristics of the purchasing and payment cycle<br \/>7.2. Internal control of purchasing and payment cycle<br \/><strong>Chapter 8: Internal control of the inventory cycle<\/strong><br \/>8.1 Characteristics of the inventory cycle<br \/>8.2. Internal control of inventory cycle<br \/><strong>Chapter 9: Internal control of the production cycle<\/strong><br \/>9.1 Characteristics of the production cycle<br \/>9.2. Internal control of production cycle<br \/><strong>Chapter 10: Internal control of sales and collection cycles<\/strong><br \/>10.1 Characteristics of the sales - collection cycle<br \/>10.2. Internal control of sales and collection cycles<\/p><h6>\u00a0<\/h6><h6>Reading List:<\/h6><p><em><span style=\"text-decoration: underline;\"><strong>Textbooks<\/strong><\/span><\/em><\/p><p>1. Nguy\u1ec5n H\u1eefu \u00c1nh (2021), Internal Control Textbook, National Economics Publishing House.<\/p><p>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 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p><p><em><span style=\"text-decoration: underline;\"><strong>References<\/strong><\/span><\/em><\/p><p><em><span style=\"text-decoration: underline;\">English References:<\/span><\/em><\/p><ol><li>\u00a0Robert R. Moeller (2013). Executive's Guide to COSO Internal Controls: Understanding and Implementing the New Framework. Wiley.<br \/>2.\u00a0\u00a0 \u00a0Keith T. McAslan (2011). Internal controls\u00a0<\/li><\/ol><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4729 Financial Auditing<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(3-1-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM4536 (Fundamentals of Auditing)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong> To provide students knowledge about the steps of an audit; to implement the steps of audit cycles on sales and collection cycle, purchasing and payment cycle, inventory cycle, salary cycle, fixed asset and long term investment cycle, receiving and returning equity cycle, cash cycle and income statement audit.<\/p><p>The course includes: (1) Overview of financial audit; (2) Audit of sales and collection cycle; (3) Audit of purchasing and payment cycle; (4) Audit of inventory cycle; (5) Audit of salary cycle; (6) Audit of fixed asset and long term investment cycle; (7) Audit of receiving and returning equity cycle; (8) Audit of cash cycle and (9) Audit of income statement. Audit of receiving and returning equity cycle; (8) Audit of cash cycle and (9) Audit of income statement.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong><em>Theoretical teaching<\/em> <\/strong><\/p><p><strong>Chapter 1: Financial audit overview<\/strong><\/p><p>1.1. Concept and object of audit of financial statements<\/p><p>1.2. Objectives of an audit of financial statements<\/p><p>1.3. Basic principles governing the audit of financial statements<\/p><p>1.4. Contents and methods of auditing financial statements<\/p><p><strong>Chapter 2: Auditing cash and cash equivalents<\/strong><\/p><p>2.1. Contents and characteristics of the item<\/p><p>2.2. Common mistakes for item<\/p><p>2.3. Necessary control procedures<\/p><p>2.4. Contents and methods of auditing for items<\/p><p><strong>Chapter 3: Inventory audit<\/strong><\/p><p>3.1. Contents and characteristics of the item<\/p><p>3.2. Common mistakes for item<\/p><p>3.3. Necessary control procedures<\/p><p>3.4. Contents and methods of auditing for items<\/p><p><strong>Chapter 4: Auditing of fixed assets<\/strong><\/p><p>4.1. Contents and characteristics of the item<\/p><p>4.2. Common mistakes for item<\/p><p>4.3. Necessary control procedures<\/p><p>4.4. Contents and methods of auditing for items<\/p><p><strong>Chapter 5: Audit of Accounts Receivable<\/strong><\/p><p>5.1. Contents and characteristics of the item<\/p><p>5.2. Common mistakes for item<\/p><p>5.3. Necessary control procedures<\/p><p>5.4. Contents and methods of auditing for items<\/p><p><strong>Chapter 6: Auditing liabilities and equity<\/strong><\/p><p>6.1. Accounts payable audit<\/p><p>6.1.1. Contents and characteristics of the item<\/p><p>6.1.2. Common mistakes for item<\/p><p>6.1.3. Necessary control procedures<\/p><p>6.1.4. Contents and methods of auditing for items<\/p><p>6.2. Equity audit<\/p><p>6.2.1. Contents and characteristics of the item<\/p><p>6.2.2. Common mistakes for item<\/p><p>6.2.3. Necessary control procedures<\/p><p>6.2.4. Contents and methods of auditing for items<\/p><p><strong>Chapter 7: Revenue and other income audit<\/strong><\/p><p>7.1. Audit of sales and service provision<\/p><p>7.2. Revenue audit of financial activities<\/p><p>7.3. Other income audit<\/p><p><strong>Chapter 8: Auditing production costs, cost and cost of goods sold<\/strong><\/p><p>8.1. Contents and characteristics of the item<\/p><p>8.2. Common mistakes for item<\/p><p>8.3. Necessary control procedures<\/p><p>8.4. Contents and methods of auditing for items<\/p><p><strong>Chapter 9: Auditing of selling expenses, administrative expenses and other expenses<\/strong><\/p><p>9.1. Contents and characteristics of the item<\/p><p>9.2. Common mistakes for item<\/p><p>9.3. Necessary control procedures<\/p><p>9.4. Contents and methods of auditing for items<\/p><p><strong>ASSESSMENT<\/strong><\/p><p>Students\u2019 performance will be assessed in 2 components: Process score 50% (including Diligence 10%; Personal test\u00a0 20%; Mid-term test 20%) and Final exam 50%.<\/p><p><strong>Reading List:<\/strong><\/p><p><em><span style=\"text-decoration: underline;\"><strong>Textbooks<\/strong><\/span><\/em><\/p><p>Department of Auditing, Faculty of Accounting - Auditing, University of Economics Ho Chi Minh City. Ho Chi Minh City (2019), Auditing (8th edition), Labor Publishing House<\/p><p><em><span style=\"text-decoration: underline;\"><strong>References<\/strong><\/span><\/em><\/p><p><em><span style=\"text-decoration: underline;\">In Vietnamese:<\/span><\/em><\/p><p>Nguyen Quang Quynh, Ngo Tri Tue (2015). Financial Auditing Course. Publishing House of National Economics University<\/p><p>Sample audit program (3rd issue), VACPA, 2019<\/p><p>System of Vietnamese auditing standards. Financial Publishing House<\/p><p>Website: http:\/\/kiemtoan.com.vn; http:\/\/webketoan.vn<\/p><p><em><span style=\"text-decoration: underline;\">In English:<\/span><\/em><\/p><p>Karla M Johnstone and Audrey A. Gramling (2018). Auditing: A Risk Based-Approach (11th Edition)<\/p><p>Alvin A. Arens and Randal J. Elder (2019). Auditing and Assurance Services (19th Edition), Pearson<\/p><p>Ebook Assurance, ICAEW \u2013 CFAB<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                            <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-1923\" role=\"tabpanel\" aria-labelledby=\"e-n-tabs-title-1923\" data-tab-index=\"3\" style=\"--n-tabs-title-order: 3;\" class=\"elementor-element elementor-element-e17366c e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"e17366c\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c154291 wpr-advanced-accordion-icon-no-box elementor-widget elementor-widget-wpr-advanced-accordion\" data-id=\"c154291\" data-element_type=\"widget\" data-settings=\"{&quot;active_item&quot;:0}\" data-widget_type=\"wpr-advanced-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n            <div class=\"wpr-advanced-accordion\" data-accordion-type=\"accordion\" data-active-index=\"0\" data-accordion-trigger=\"click\" data-interaction-speed=\"0.4\">\n\n\t\t\t\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4027 Applied Operational Auditing<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(0-0-2-2) ~ 1.83 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM4536 (Fundamentals of Auditing)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0To provide students with difinition, features, objectives and relationship of operational audit in auditing system; operational audit principles; system and procedures in operational audit; understand and implement basic audit techniques in purchasing activities, cash and payment, inventory, production, marketing and sales activities, information system, receiving and payment of public investment and state budgets.<\/p><p>The course includes (1) Overview of operational audit; (2) Audit of sales and Collection cycle; (3) Audit of purchasing and payment cycle; (4) Audit of inventory and cost of goods sold cycle; (5) Audit of staff and payroll cycle; (6) Audit of fixed asset cycle; (7) Audit of capital receipt and payment; (8) Audit of cash cycle; (9) Audit of Profit and Lost Statement.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p>Theoretical teaching<\/p><p><strong>Chapter 1: Overview of operational audit <\/strong><\/p><p>1.1. Concept of operational audit<\/p><p>1.2. Characteristics and applying auditing methods in operational audit.<\/p><p>1.3. Objective of operational audit<\/p><p>1.4. Relationship between operational audit and financial audit in the audit system<\/p><p><strong>Chapter 2: Operational Auditing Standards<\/strong><\/p><p>2.1. Overview of operational auditing standards<\/p><p>2.2. Operational auditing standards<\/p><p>2.3. Criteria to assess audited operations<\/p><p>2.4 Organizing operational audit.<\/p><p><strong>Chapter 3: Process and tools of operational audit <\/strong><\/p><p>3.1. Stages of performance audit<\/p><p>3.2. Risk assessment<\/p><p>3.3. 7E<\/p><p>3.4. Tools<\/p><p>3.5. Types of waste<\/p><p>3.6. Quality control<\/p><p>3.7. Change management.<\/p><p><strong>Chapter 4: Operational audit and internal audit <\/strong><\/p><p>4.1. Overview of Internal Audit<\/p><p>4.2. Techniques and tools for performing an operational audit<\/p><p>4.3. Summary of the audit<\/p><p><strong>Chapter 5: Operational audit report <\/strong><\/p><p>5.1. Identify the parties using the performance audit report.<\/p><p>5.2. Characteristics of an effective audit report<\/p><p>5.3. Introduction to the audit report template<\/p><p>5.4. Techniques for writing audit findings<\/p><p>5.5. Techniques for writing audit overview reviews<\/p><p>5.6. Techniques for writing other content<\/p><p><strong>Chapter 6: Audit Management Activity and Human Resources Use<\/strong><\/p><p>6.1. Overview of management activity and human resources usage<\/p><p>6.2. Functions of management activity and HR usage<\/p><p>6.3. Collection technique and data analysis method in management activity and human resources usage<\/p><p>6.4 Audit process of management activity and HR usage<\/p><p><strong>Chapter 7: Audit purchasing activities. <\/strong><\/p><p>7.1. Characteristics of purchasing activities<\/p><p>7.2. Process analysis and assessing the effectiveness of purchasing activities.<\/p><p>7.3. Content of auditing purchasing activities<\/p><p><strong>Chapter 8: Audit inventory management operation <\/strong><\/p><p>8.1. Characteristics of inventory affect to audit<\/p><p>8.2. Content of auditing inventory management activity<\/p><p><strong>Chapter 9: Audit production activities <\/strong><\/p><p>9.1. Production performance characteristics that affect auditing<\/p><p>9.2. Content of audit of production activities<\/p><p><strong>Chapter 10: Audit marketing and sales <\/strong><\/p><p>10.1. Nature and scope of marketing activities<\/p><p>10.2. Content audit of marketing and sales<\/p><p><strong>Chapter 11: Audit treasury activities <\/strong><\/p><p>11.1. Characteristics of cash and payment operations<\/p><p>11.2. Contents of auditing cash operations, payment operations<\/p><p><strong>\u00a0Chapter 12: Audit Information System<\/strong><\/p><p>12.1. Enterprise Information System and impact on operational audit<\/p><p>12.2. Criteria to assess information system<\/p><p>12.3. Collection technique and evidence assessment of information system auditing<\/p><p><strong>Chapter 13: Audit of state budget operations <\/strong><\/p><p>13.1. Audit the collection of the state budget<\/p><p>13.2. Audit the expenditure of the state budget<\/p><p>13.3 Audit the investment from the state budget<\/p><p><strong>Exercise revision, group presentation, course review <\/strong><\/p><p><strong>ASSESSMENT<\/strong><\/p><p>Students\u2019 performance will be assessed in the course process which accounts for 50% (including 25% participation and reports to the School, 25% evaluation of the internship company) and the Final report accounts for 50%.\u00a0<\/p><p><strong>Reading List:<\/strong><\/p><p><strong><em>Textbooks<\/em><\/strong><\/p><p>Murdock, H. (2017). Operational Auditing, Taylor &amp; Francis Group, LLC<\/p><p><em><strong><span style=\"text-decoration: underline;\">References<\/span><\/strong><\/em><\/p><p><em><span style=\"text-decoration: underline;\">Vietnamese reference books:<\/span><\/em><\/p><ol><li>Nguy\u1ec5n Ng\u1ecdc Huy\u1ec1n (2018). Ki\u1ec3m so\u00e1t, Khoa Qu\u1ea3n tr\u1ecb kinh doanh, \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf qu\u1ed1c d\u00e2n, NXB \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf qu\u1ed1c d\u00e2n.<\/li><li>Nguy\u1ec5n Quang Quynh (2014). Gi\u00e1o tr\u00ecnh \u201cKi\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng\u201d, Nh\u00e0 xu\u1ea5t b\u1ea3n \u0110\u1ea1i h\u1ecdc kinh t\u1ebf qu\u1ed1c d\u00e2n<\/li><li>Nguy\u1ec5n Ph\u00fa Giang (2015). Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, NXB T\u00e0i ch\u00ednh<\/li><li>Khoa K\u1ebf to\u00e1n \u2013 Ki\u1ec3m to\u00e1n (NEU), S\u00e1ch b\u00e0i t\u1eadp Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng, Nh\u00e0 xu\u1ea5t b\u1ea3n \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf qu\u1ed1c d\u00e2n<\/li><li>T\u1ea1p ch\u00ed K\u1ebf to\u00e1n, T\u1ea1p ch\u00ed Ki\u1ec3m to\u00e1n, Nghi\u00ean c\u1ee9u khoa h\u1ecdc ki\u1ec3m to\u00e1n<\/li><li>Website: www.mof.gov.vn, www.kiemtoan.com.vn<\/li><li>Th\u00f4ng t\u01b0 8\/2021\/TT-BTC, Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Vi\u1ec7t Nam<\/li><\/ol><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4030 Taxation Accounting <\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(0-0-2-2) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0The module aims to understand the principles, how to declare and account current taxes in Vietnam. Understanding the regulations on tax administration, the principle of tax declaration. Understanding how to declare some basic taxes. Perceiving how to account transactions related to some basic taxes. Applying knowledge to practice declaration and accounting of some basic taxes. Practicing monthly \/ quarterly \/ yearly reports and supplementary declarations of some basic taxes. Practicing the accounting of operations related to the determination of tax obligations, collection arrears, exemption and reduction of some basic taxes.<\/p><p>The module includes: (1) Overview of tax and tax accounting; (2) VAT accounting; (3) Special consumption tax accounting; (4) Import and export taxes accounting; (5) Corporate income tax accounting; (6) Personal income tax accounting.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong>Chapter 1: Overview of tax and tax accounting<\/strong><\/p><p>1.1 Overview of taxes and tax administration<\/p><p>1.2 Principles of tax declaration<\/p><p>1.3 Overview of tax accounting<\/p><p><strong>Chapter 2: VAT Accounting<\/strong><\/p><p>2.1 Overview of VAT<\/p><p>2.2 VAT declaration<\/p><p>2.3 Documents, accounts and accounting methods of VAT<\/p><p><strong>Chapter 3: Special Consumption tax Accounting<\/strong><\/p><p>3.1 Overview of Special consumption tax<\/p><p>3.2 Declaration of Special consumption tax<\/p><p>3.3 Documents, accounts and accounting methods of Special consumption tax<\/p><p><strong>Chapter 4: Import and Export taxes Accounting<\/strong><\/p><p>4.1 Overview of Import and Export taxes<\/p><p>4.2 Declaration of Import and Export taxes<\/p><p>4.3 Documents, accounts and accounting methods of import and export taxes<\/p><p><strong>Chapter 5: Corporate Income Tax Accounting<\/strong><\/p><p>5.1 Overview of Corporate income tax<\/p><p>5.2 Declaration of Corporate income tax<\/p><p>5.3 Documents, accounts and accounting methods of Corporate income tax<\/p><p><strong>Chapter 6: Personal Income Tax Accounting<\/strong><\/p><p>6.1 Overview of personal income tax<\/p><p>6.2 Declaration of Personal income tax<\/p><p>6.3 Documents, accounts and accounting methods of Personal income tax<\/p><p><strong>Chapter 7: Accounting for other taxes, fees and other payables<\/strong><\/p><p>7.1 Taxes, fees and other payables<\/p><p>7.2 Declaration of Taxes, fees and other payables<\/p><p>7.3 Invoices, accounts and book keepting of Taxes, fees and other payables<\/p><p><strong>ASSESSMENT<\/strong><\/p><p>Student performance evaluation is implemented during the course and at the end of the course. This evaluation consists of 2 main parts: midterm evaluation (30%) and final exam (70%).<\/p><p><strong>Reading List:<\/strong><\/p><p><span style=\"text-decoration: underline;\"><strong><em>Text<\/em><\/strong><strong><em>book<\/em><\/strong><\/span><\/p><p>Pham Duc Cuong, Tran Manh Dung (2019), Tax and tax accounting in enterprises, Finance Publisher<\/p><p><span style=\"text-decoration: underline;\"><strong><em>References<\/em><\/strong><\/span><\/p><p><em><u>Vietnamese documents:<\/u><\/em><\/p><ol><li>Nguyen Phu Giang (2016), <em>Tax accounting<\/em>, Finance Publisher<\/li><li>Tran Manh Dung (2017), <em>Tax and tax accounting in small and medium enterprises<\/em>, Financial Publishing House.<\/li><li>Ha Thi Thuy Van, Tran Manh Dung, Vu Thi Kim Anh (2018), Tax accounting in enterprises, Finance Publisher<\/li><\/ol><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4033 Financial Risk Management<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(0-0-2-2) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0The 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.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong>CHAPTER 1: INTRODUCTION OF RISKS AND BUSINESS RISKS (6 contact hours and 20 self-study hours)<\/strong><\/p><ul><li>Introduction of risk<\/li><li>Business risks: concepts and classifications<\/li><li>Enterprise business risks<\/li><\/ul><p><strong style=\"font-size: 16px;\">CHAPTER 2: ENTERPRISE RISK MANAGEMENT (6 contact hours and 20 self-study hours)<\/strong><\/p><p>2.1 Introduction of risk management<\/p><p>2.2 Corporate Management and Risk Management<\/p><p>2.3 Enterprise Risk Management models<\/p><p><strong>MIDTERM ASSESSMENT (3 contact hours and 10 self-study hours)<\/strong><\/p><p><strong>CHAPTER 3: MEASUREMENT OF BUSINESS RISKS (12 contact hours and 40 self-study hours)<\/strong><\/p><p>3.1 Risk measurements<\/p><p>3.2 Risks and Firm valuation<\/p><p><strong>CHAPTER 4: RISKS AND RISK ADJUSTED VALUATION (9 contact hours and 30 self-study hours)<\/strong><\/p><p>4.1. Risk adjusted valuation<\/p><p>4.2. Risk analyis in decision making<\/p><p>4.2.1 Scienario analysis<\/p><p>4.2.2 Decision trees<\/p><p>4.2.3 Simulations<\/p><p><strong>CHAPTER 5: RISK PROFILING AND HEDGING (9 contact hours and 30 self-study hours)<\/strong><\/p><p>5.1. Risk preference<\/p><p>5.2. Business risks\u2019 Analyzing and Profiling<\/p><p>5.3. Risk hedge analyising<\/p><p>5.4. Risk hedging tools<\/p><p><strong>ASSESSMENT<\/strong><\/p><p>Mid-term test: 30%<\/p><p>Final theory exam: 70%<\/p><p><strong>Reading List:<\/strong><\/p><p><em><span style=\"text-decoration: underline;\"><strong>Textbook<\/strong><\/span><\/em>:<\/p><p>Michel Crouhy, Dan Galai and Robert Mark, 2014, \u201cThe essensials of Risk management\u201d, 2<sup>nd<\/sup> Edition Mc GrawHill Education, ISBN 978-0-07-182115-5.<\/p><p><em><span style=\"text-decoration: underline;\"><strong>Reference books:<\/strong><\/span><\/em><\/p><p><em><u>Vietnamese references:<\/u><\/em><\/p><ol><li>\u0110oa\u0300n Thi\u0323 H\u1ed3ng V\u00e2n (2009). <em>Qua\u0309n tri\u0323 ru\u0309i ro va\u0300 khu\u0309ng hoa\u0309ng<\/em>, Nh\u00e0 xu\u1ea5t b\u1ea3n Lao \u0111\u00f4\u0323ng \u2013 Xa\u0303 h\u00f4\u0323i<\/li><li>Nguy\u1ec5n V\u0103n Ti\u00ea\u0301n ch\u1ee7 bi\u00ean (2005). <em>Qua\u0309n tri\u0323 ru\u0309i ro<\/em>, xu\u1ea5t b\u1ea3n l\u1ea7n 2, Nh\u00e0 xu\u1ea5t b\u1ea3n th\u00f4\u0301ng k\u00ea,<\/li><\/ol><p><em><u>English references:<\/u><\/em><\/p><ol><li>Aswath Damodaran, 2007, \u201cStrategic risk Taking: A framework for risk management\u201d, 1st Edition, Wharton School Publishing, ISBN13: 9780131990487<\/li><li>James Lam, 2014, \u201cEnterprise Risk Management: From Incentives to Controls\u201d, 2nd Edition, Wiley Finance Series, ISBN13: 9781118413616<\/li><\/ol><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4535 Financial Analysis<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM3500 (Principles of Accounting), EM3519 (Corporate Finance)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0To 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.<\/p><h6>\u00a0<\/h6><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1. Introduction to Financial Analysis <\/strong>(6 contact hours and 15 self-study hours)<\/p><ul><li>Concepts<ul><li>Corporate finance: concepts and Financial decisions<\/li><li>Financial analysis<\/li><\/ul><\/li><li>Introduction of Financial analysis<ul><li>Objectives<\/li><li>Analyzing principles<\/li><li>Analyzing methods<\/li><li>Data<\/li><li>Analyzing contents<\/li><li>Analyzing process<\/li><\/ul><\/li><\/ul><p><strong>Chapter 2. Understanding financial statements <\/strong>(12 contact hours and 45 self-study hours)<\/p><ul><li>Financial statements<ul><li>Income statement<\/li><li>Cash flow statement<\/li><li>Balance sheet<\/li><li>Notes of Financial statements<\/li><\/ul><\/li><\/ul><ul><li>Financial statements\u2019 interrelationship<\/li><li>Financial statements of specialized firms<\/li><\/ul><p><strong>Chapter 3. Asset investment and operation analysis <\/strong>(9 contact hours and 30 self-study hours)<\/p><ul><li>Asset operation<\/li><li>Analyzing process<\/li><li>Analyzing contents<ul><li>General analyzing of asset investment and operation<\/li><li>Asset operation ratios<\/li><li>Applying Dupont method for asset operation analysis<\/li><\/ul><\/li><\/ul><p><strong>Midterm assessment <\/strong>(3 contact hours and 10 self-study hours)<\/p><p><strong>Chapter 4. Fund mobilization analysis <\/strong>(6 contact hours and 20 self-study hours)<\/p><ul><li>Fund Mobilization concept<\/li><li>Analyzing process<\/li><li>Analyzing contents<ul><li>General analyzing of fund mobilization and cost of capital<\/li><li>Fund mobilization ratios<\/li><li>Applying Dupont method for fund mobilization analysis<\/li><\/ul><\/li><\/ul><p><strong>Chapter 5. Profit distribution analysis <\/strong>(3 contact hours and 10 self-study hours)<\/p><ul><li>Concepts of Profit distribution<\/li><li>Analyzing process<\/li><li>Analyzing contents<ul><li>General analyzing of profit distribution and dividend payment<\/li><li>Dividend payment ratios<\/li><\/ul><\/li><\/ul><p><strong>Chapter 6. Overall analysis of financial performance <\/strong>(6 contact hours and 20 self-study hours)<\/p><ul><li>Applying Dupont method for financial performance analysis<\/li><li>Impacts of financial decisions on ROE<\/li><li>Reasoning of financial performance status<\/li><\/ul><p>\u00a0Proposing solutions\u2019 directions<\/p><h6>\u00a0<\/h6><h6>ASSESSMENT<\/h6><p>Discuss in class: 10%<\/p><p>Group homework: 30%<\/p><p>Final exam: 60%<\/p><h6>\u00a0<\/h6><h6>Reading List:<\/h6><p><em><span style=\"text-decoration: underline;\">Textbook:<\/span><\/em><\/p><p><a href=\"https:\/\/www.amazon.com\/K.R.-Subramanyam\/e\/B001I9OMWE\/ref=dp_byline_cont_ebooks_1\">R. Subramanyam<\/a>,\u00a0<a href=\"https:\/\/www.amazon.com\/s\/ref=dp_byline_sr_ebooks_2?ie=UTF8&amp;text=John+Wild&amp;search-alias=digital-text&amp;field-author=John+Wild&amp;sort=relevancerank\">John Wild<\/a>, <em>Financial Statement Analysis<\/em> (2013).\u00a0Eleventh Edition, Mc Graw Hill Publishing house.<\/p><p><strong><em><span style=\"text-decoration: underline;\">Reference Books:<\/span><\/em><\/strong><\/p><p><em><u>Vietnamese references:<\/u><\/em><\/p><p>V Nguy\u1ec5n N\u0103ng Ph\u00fac (2008). <em>Ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/em>, Tr\u01b0\u1eddng \u0110H Kinh t\u1ebf Qu\u1ed1c d\u00e2n H\u00e0 N\u1ed9i, NXB \u0110H KTQD<\/p><p>Ng\u00f4 Th\u1ebf Chi, Nguy\u1ec5n Tr\u1ecdng C\u01a1 (2009). <em>Ph\u00e2n t\u00edch t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/em>, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh, NXB T\u00e0i ch\u00ednh<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4536 Fundamentals of Auditing<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(3-1-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM3500 (Principles of Accounting), EM2713 (<em>Financial Accounting 1<\/em>)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong> The module helps learners understand the basics of auditing and audit reports; at the same time understands and applies basic techniques for auditing.<\/p><p>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.<\/p><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1: Auditing Overview (8\u202f contact hours and 12 self-study hours)\u00a0<\/strong><\/p><p>1.1. The necessity of auditing \u2013 Auditing concept\u00a0<\/p><p>1.2. The relationship between accounting and auditing\u00a0<\/p><p>1.3. Types of audit\u00a0<\/p><p>1.4. System of auditing standards\u00a0<\/p><p><strong>Chapter 2: Audit report (4\u202fcontact hours and 6 self-study hours)\u00a0<\/strong><\/p><p>2.1. Content and meaning of the audit report\u00a0<\/p><p>2.2. Types of opinions on the audit report\u00a0<\/p><p>2.3. The influence of materiality on decisions in the audit report\u00a0<\/p><p><strong>Chapter 3: Professional Ethics and Legal Responsibilities of Auditors (4\u202fcontact hours and 6 self-study hours)\u00a0<\/strong><\/p><p>3.1. Professional Ethics of Auditors\u00a0<\/p><p>3.2. Legal Responsibilities of the Auditor\u00a0<\/p><p><strong>Chapter 4: Audit Objectives (4\u202fcontact hours and 6 self-study hours)\u00a0<\/strong><\/p><p>4.1. General audit objective\u00a0<\/p><p>4.2. A cyclical approach to auditing\u00a0<\/p><p>4.3. Relationship between management goals and specific audit objectives\u00a0<\/p><p><strong>Chapter 5: Audit planning and analytical procedures (8\u202fcontact hours and 12 self-study hours)\u00a0<\/strong><\/p><p>5.1. Meaning of audit planning\u00a0<\/p><p>5.2. Audit planning steps\u00a0<\/p><p>5.3. Preliminary analytical procedures\u00a0<\/p><p>5.4. Auditing methods\u00a0<\/p><p><strong>Chapter 6: Audit evidence (8\u202fcontact hours and 12 self-study hours)\u00a0<\/strong><\/p><p>6.1. The concept and classification of audit evidence\u00a0<\/p><p>6.2. Requirement of audit evidence\u00a0<\/p><p>6.3. Techniques for gathering audit evidence\u00a0<\/p><p>6.4. Judging audit evidence and audit records\u00a0<\/p><p><strong>Chapter 7: Choosing an audit sample (4\u202fcontact hours and 6 self-study hours)\u00a0<\/strong><\/p><p>7.1. The concept of audit sampling\u00a0<\/p><p>7.2. Methods of selecting audit samples\u00a0<\/p><p>7.3. Select the attribute template and select the template by currency\u00a0<\/p><p><strong>Chapter 8: Fraud and confusion, substantial and audit risk (4\u202fcontact hours and 6 self-study hours)\u00a0<\/strong><\/p><p>8.1. The concept of fraud and confusion\u00a0<\/p><p>8.2. substantial and risk in the audit\u00a0<\/p><p>8.3. The relationship between substantial and audit risk<\/p><p><strong>Chapter 9: Assessing internal control system (8\u202fcontact hours and 12 self-study hours)\u00a0<\/strong><\/p><p>9.1. The nature of the system of internal control\u00a0<\/p><p>9.2. Basic elements (components) of the internal control system\u00a0<\/p><p>9.3. Understand the system of internal control and assess control risk\u00a0<\/p><p><strong>Chapter 10: Examble an audit of a basic cycle: Auditing the sales and collection cycle (8\u202fcontact hours and 12 self-study hours)\u00a0<\/strong><\/p><p>10.1. Characteristics of the sales and collection cycle\u00a0<\/p><p>10.2. Specific goals of the sales and collection cycle\u00a0<\/p><p>10.3. Assess sales and collection cycle audit risk\u00a0<\/p><p>10.4. Perform a controlled test of the sales and collection cycles\u00a0<\/p><p>10.5. Do basic testing of the sales and collection cycles\u00a0<\/p><p>10.6. End of sales cycle audit and collection\u00a0<\/p><h6>\u00a0<\/h6><h6>ASSESSMENT<\/h6><p>Participation: 10%<\/p><p>Individual Assignment: 20%<\/p><p>Group Assignment: 20%<\/p><p>Final exam: 50%\u00a0<\/p><h6>\u00a0<\/h6><h6>Reading List:<\/h6><p><em><span style=\"text-decoration: underline;\"><strong>Textbooks:<\/strong><\/span><\/em>\u00a0<\/p><p>Dao Thanh Binh, Nguyen Thuc Huong Giang, Thai Minh Hanh (2014). Basic Auditing Textbook. Publisher Bach Khoa.\u00a0<\/p><p><em><span style=\"text-decoration: underline;\"><strong>References:<\/strong><\/span><\/em><\/p><p><em><span style=\"text-decoration: underline;\">In Vietnamese:\u00a0<\/span><\/em><\/p><ul><li>System of Vietnamese auditing standards, VACPA, Financial Publishing House\u00a0<\/li><li>Sample audit program (3rd issue), VACPA, 2019\u00a0<\/li><li>Website: http:\/\/kiemtoan.com.vn; http:\/\/webketoan.vn\u00a0<\/li><\/ul><p><em><span style=\"text-decoration: underline;\">In English:<\/span><\/em><\/p><ul><li>Alvin A Arens; Randal J Elder; Mark S Beasley; Chris E Hogan, Auditing and assurance services an integrated approach, Boston Pearson (2017)<\/li><li>Alvin A. Arens and Randal J. Elder (2019). Auditing and Assurance Services (19th Edition)<\/li><li>Ebook Assurance (2021), ICAEW \u2013 CFAB\u00a0<\/li><\/ul><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4724 Financial Accounting 2<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM2713 (Financial Accounting 1)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong> The course aims to equip students with necessary knowledge and skills in accounting principles and methods to calculate and record financial and economic operations. After finishinging this course, students are able to:<\/p><ul><li>Understand the basic content of production-business, finance ... related to accounting<br \/>objects<\/li><li>Record economic operations in the accounting books related to research accounting<br \/>objects.<\/li><li>Create and perceive financial statements of the companies.<\/li><\/ul><p>The course includes: Accounting for cash and financial investments; Loan accounting and payment operations; Accounting for equity and other operations; and Prepare Financial Statements.\u00a0<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong><em>Theoretical teaching<\/em> <\/strong><\/p><p><strong>Chapter 1: Some general issues on public accounting<\/strong><\/p><p>1.1 General issues about capital accounting in cash<\/p><p>1.2 Accounting of cash in hand<\/p><p>1.3 Accounting of bank deposits<\/p><p>1.4 Accounting of transfers<\/p><p><strong>Chapter 2: Accounting of receivables and payables<\/strong><\/p><p>2.1 General issues of accounting receivable and payable<\/p><p>2.2 Receivable customers accounting<\/p><p>2.3 Internal receivable accounting<\/p><p>2.4 Other receivables accounting<\/p><p>2.5 Payable sellers accounting<\/p><p>2.6 Internal payable accounting<\/p><p>2.7 Other payable accounting<\/p><p><strong>Chapter 3: Accounting for financial activities and other activities<\/strong><\/p><p>3.1 General issues of financial activities and other activities<\/p><p>3.2 Accounting for investments in subsidiaries<\/p><p>3.3 Accounting of joint venture capital contribution<\/p><p>3.4 Accounting to invest in affiliate companies<\/p><p>3.5 Securities investment accounting<\/p><p>3.6 Accounting of financial activities<\/p><p>3.7 Other operational accounting<\/p><p><strong>Chapter 4: Accounting of equity<\/strong><\/p><p>4.1 General issues of equity<\/p><p>4.2 Accounting of business capital<\/p><p>4.3 Accounting of differences in revaluation of assets<\/p><p>4.4 Accounting of undistributed profits<\/p><p>4.5 Accounting of capital construction investment capital<\/p><p>4.6 Accounting of treasury stocks<\/p><p>4.7 Accounting of funds of enterprises<\/p><p><strong>Chapter 5: Financial statements<\/strong><\/p><p>5.1 General issues of financial statements<\/p><p>5.2 Financial statements<\/p><p><strong>ASSESSMENT<\/strong><\/p><p>The final grade of the course is assessed throughout the learning process, including two main points: the process score 30% (including 10% Group homework, 20% Mid-term exam) and the final exam score 70%.<\/p><p><strong>Reading List:<\/strong><\/p><p><strong><em><span style=\"text-decoration: underline;\">Textbook:<\/span><\/em><\/strong><\/p><ol><li>Financial Accounting Department, Faculty of Accounting, University of Economics Ho Chi Minh City. Ho Chi Minh City, Financial Accounting 2, Economic Publishing of Ho Chi Minh City.<\/li><li>Institute of Accounting and Auditing, National Economics University, 2020, Financial Accounting 1, National Economics University Publishing<\/li><\/ol><p><em><span style=\"text-decoration: underline;\"><strong>Reference books:<\/strong><\/span><\/em><\/p><p>.Ministry of Finance (2016). Accounting system for small and medium enterprises. Finance Publishing.<\/p><p>Ministry of Finance (2014). Enterprise accounting system. Finance Publishing.<\/p><p>Ministry of Finance (2018). Accounting regime for micro enterprises. Finance Publishing.<\/p><p>Vietnamese accounting standards.<\/p><p>IFRS<\/p><p>The Institute of Chartered Accountants in England and Wales (2020), Accounting, ISBN: 978-1-5097-2730-8 Previous ISBN: 978-1-5097-1992-1<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4740 Field Study<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(0-0-3-6) ~ 4.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM2713 (Financial Accounting 1)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong> This module aims to help students synthesize and apply gained knowledge and practice at internship enterprises according to accounting \/ auditing aspects, identify problems of enterprises, factors affecting accounting activities, and create firm basic to carry out graduation thesis. After completing this module, students will be able to: know the key contents need to collect data and analyze in their internship fields at enterprise; know how to plan and conduct the actual data collection on accounting \/ auditing as required by the subject; know how to assess the level of accounting \/ auditing activities; Identify key issues facing the business; determine the topic for graduation thesis.<br \/>Students who apply for internship at the company for 6 months will be introduced to an enterprise who has training collaboration with the School of Economics and Management. At the end of the internship period, each student must submit an internship report. The reports consists of three main parts: (1) general introduction to the enterprise; (2) analysis of the situation in the field of internship; and (3) general evaluation and selecting topic for graduation thesis.<\/p><p><strong>ASSESSMENT<\/strong><\/p><p>The score of the instructor\/ supervisor is based on the progress of the subject and the quality of the subject: 50%. The lecturer's score at the topic defense session in the form of an oral exam: 50%<\/p><p><strong>Reading List:<\/strong><\/p><p><em><span style=\"text-decoration: underline;\"><strong>Textbooks<\/strong><\/span><\/em><\/p><ul><li>School of Economics and Management, Hanoi University of Science and Technology (2020), Thematic Guide (Project Work) for Accounting majors (internal circulation)<\/li><\/ul><p><em><span style=\"text-decoration: underline;\"><strong>References<\/strong><\/span><\/em><\/p><ul><li>Hanoi University of Science and Technology (2018), Regulation on formal training (internal circulation), promulgated together with Decision No. 66 \/QD\u2013\u0110HBK-\u0110T dated December 4, 2018 of the University Rector Hanoi University of Science and Technology. Access at: https:\/\/ctt.hust.edu.vn\/DisplayWeb\/DisplayBaiViet?baiviet=33265<\/li><li>Hanoi University of Science and Technology (2019), Graduation project\/dissertation sample (internal circulation), can be accessed at https:\/\/ctt.hust.edu.vn\/DisplayWeb\/DisplayBaiViet?baiviet=35523<\/li><\/ul><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                            <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-1924\" role=\"tabpanel\" aria-labelledby=\"e-n-tabs-title-1924\" data-tab-index=\"4\" style=\"--n-tabs-title-order: 4;\" class=\"elementor-element elementor-element-1373b00 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"1373b00\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-76af907 wpr-advanced-accordion-icon-no-box elementor-widget elementor-widget-wpr-advanced-accordion\" data-id=\"76af907\" data-element_type=\"widget\" data-settings=\"{&quot;active_item&quot;:0}\" data-widget_type=\"wpr-advanced-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n            <div class=\"wpr-advanced-accordion\" data-accordion-type=\"accordion\" data-active-index=\"0\" data-accordion-trigger=\"click\" data-interaction-speed=\"0.4\">\n\n\t\t\t\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM3537 Contemporary Issues in Financial Technology<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(3-1-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:\u00a0<\/strong>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.<\/p><p>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.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p>Theoretical teaching (60 contact hours and 90 self-study hours). Workload = 150 hours<\/p><p><strong>Chapter 1: Introduction on Fintech (10 contact hours and 15 self-study hours)<\/strong><\/p><ul><li>Definition of Fintech<\/li><li>Classification of Fintech<\/li><\/ul><p>1.3 Related parties<\/p><p>1.4 History of fintech<\/p><p>1.5 Fintech nowadays<\/p><p><strong>Chapter 2: Fintech services (10 contact hours and 15 self-study hours)<\/strong><\/p><ul><li>Payment<\/li><li>Lending<\/li><li>Insurtech<\/li><li>Crowdfunding<\/li><li>Investment and wealth management<\/li><li>Other services<\/li><\/ul><p><strong>Chapter 3: Fintech ecosystem and business models (10 contact hours and 15 self-study hours)<\/strong><\/p><ul><li>Fintech ecosystem<\/li><li>Fintech business models<\/li><\/ul><p><strong>Chapter 4: Technological platform and application in Fintech (10 contact hours and 15 self-study hours)<\/strong><\/p><p>4.1 4G and 5G network<\/p><p>4.2 Internet of things<\/p><p>4.3 Big Data, data analysis and AI<\/p><p>4.4 Cloud computing<\/p><p>4.5 Mobility<\/p><p>4.6 Robotics<\/p><p>4.7 Blockchain<\/p><p><strong>Chapter 5: Risks in Fintech (10 contact hours and 15 self-study hours)<\/strong><\/p><p>5.1 Risks to customers<\/p><p>5.2 Risks to businesses<\/p><p>5.3 Risks to market<\/p><p>5.4 Risks prevention and limitation<\/p><p><strong>Chapter 6: Fintech development trend (10 contact hours and 15 self-study hours)<\/strong><\/p><p>6.1 Case study<\/p><p>6.2 Fintech in the future<\/p><p><strong>ASSESSMENT<\/strong><\/p><p>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%).<\/p><p><strong>Reading List:<\/strong><\/p><p><span style=\"text-decoration: underline;\"><strong><em>Textbooks<\/em><\/strong><\/span><\/p><p>Parag Y. Arjunwadkar (2018), Fintech \u2013 The technology driving disruption in the financial services industry, CRC Press (Taylor &amp; Francis Group)<\/p><p><span style=\"text-decoration: underline;\"><strong>References<\/strong><\/span><\/p><p><em><u>Vietnamese book:<\/u><\/em><\/p><ol><li>Susanne Chishti, Janos Barberis (2019), The Fintech Book \u2013 c\u00f4ng ngh\u1ec7 t\u00e0i ch\u00ednh d\u00e0nh cho nh\u00e0 \u0111\u1ea7u t\u01b0, doanh nh\u00e2n v\u00e0 ng\u01b0\u1eddi nh\u00ecn xa tr\u00f4ng r\u1ed9ng, Bi\u00ean d\u1ecbch: Nguy\u1ec5n Kh\u1eafc Qu\u1ed1c B\u1ea3o, Tr\u1ea7n Ho\u00e0i Nam, L\u00ea \u0110\u1ea1t Ch\u00ed, Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, NXB Th\u00f4ng tin v\u00e0 truy\u1ec1n th\u00f4ng.<\/li><\/ol><p><em><u>English books:<\/u><\/em><\/p><ol><li>Roy S.Freedman (2006), Introduction to financial technology, Elsevier<\/li><li>John Hill (2018), Fintech and the remarking of financial institutions, 1st-edition, Elsevier<\/li><li>Yoshitaka Kitao (2018), Learning practical Fintech from successful companies, Wiley<\/li><li>Theo Lynn, John G.Mooney, P\u1ec9eangelo Rosati, Mark Cummins (2019), Disrupting Finance \u2013 Fintech and strategy in the 21st century, Palgrave Macmilan.<\/li><\/ol><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4533 Risk Management<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li style=\"list-style-type: none;\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM3500 (Principles of Accounting), EM3519 (Corporate Finance)<\/li><li>Co-requisite Courses: None<\/li><\/ul><\/li><\/ul><p><strong>Objectives and Contents:<\/strong> 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.<\/p><h6>\u00a0<\/h6><h6>COURSE CONTENTS<\/h6><p><strong>Theoretical teaching (45 contact hours and 150 self-study hours)<\/strong><\/p><p><strong>CHAPTER 1: INTRODUCTION OF RISKS AND BUSINESS RISKS (6 contact hours and 20 self-study hours)<\/strong><\/p><ol><li>Introduction of risk<\/li><li>Business risks: concepts and classifications<\/li><li>Enterprise business risks<\/li><\/ol><p><strong>CHAPTER 2: ENTERPRISE RISK MANAGEMENT (6 contact hours and 20 self-study hours)<\/strong><\/p><p>2.1 Introduction of risk management<\/p><p>2.2 Corporate Management and Risk Management<\/p><p>2.3 Enterprise Risk Management models<\/p><p><strong>MIDTERM ASSESSMENT (3 contact hours and 10 self-study hours)<\/strong><\/p><p><strong>CHAPTER 3: MEASUREMENT OF BUSINESS RISKS (12 contact hours and 40 self-study hours)<\/strong><\/p><p>3.1 Risk measurements<\/p><p>3.2 Risks and Firm valuation<\/p><p><strong>CHAPTER 4: RISKS AND RISK ADJUSTED VALUATION (9 contact hours and 30 self-study hours)<\/strong><\/p><p>4.1. Risk adjusted valuation<\/p><p>4.2. Risk analyis in decision making<\/p><p>4.2.1 Scienario analysis<\/p><p>4.2.2 Decision trees<\/p><p>4.2.3 Simulations<\/p><p><strong>CHAPTER 5: RISK PROFILING AND HEDGING (9 contact hours and 30 self-study hours)<\/strong><\/p><p>5.1. Risk preference<\/p><p>5.2. Business risks\u2019 Analyzing and Profiling<\/p><p>5.3. Risk hedge analyising<\/p><p>5.4. Risk hedging tools<\/p><h6>\u00a0<\/h6><h6>ASSESSMENT<\/h6><p>Mid-term test: 30%<\/p><p>Final theory exam: 70%<\/p><h6>\u00a0<\/h6><h6>Reading List:<\/h6><p><em><span style=\"text-decoration: underline;\"><strong>Textbook:<\/strong><\/span><\/em><\/p><p>Michel Crouhy, Dan Galai and Robert Mark, 2014, \u201cThe essensials of Risk management\u201d, 2<sup>nd<\/sup> Edition Mc GrawHill Education, ISBN 978-0-07-182115-5.<\/p><p><strong><em><span style=\"text-decoration: underline;\">Reference books:<\/span><\/em><\/strong><\/p><p><span style=\"text-decoration: underline;\"><em>Vietnamese references:<\/em><\/span><\/p><ol><li>\u0110oa\u0300n Thi\u0323 H\u1ed3ng V\u00e2n (2009). <em>Qua\u0309n tri\u0323 ru\u0309i ro va\u0300 khu\u0309ng hoa\u0309ng<\/em>, Nh\u00e0 xu\u1ea5t b\u1ea3n Lao \u0111\u00f4\u0323ng \u2013 Xa\u0303 h\u00f4\u0323i<\/li><li>Nguy\u1ec5n V\u0103n Ti\u00ea\u0301n ch\u1ee7 bi\u00ean (2005). <em>Qua\u0309n tri\u0323 ru\u0309i ro<\/em>, xu\u1ea5t b\u1ea3n l\u1ea7n 2, Nh\u00e0 xu\u1ea5t b\u1ea3n th\u00f4\u0301ng k\u00ea,<\/li><\/ol><p><em><u>English references:<\/u><\/em><\/p><ol><li style=\"list-style-type: none;\"><ol><li>Aswath Damodaran, 2007, \u201cStrategic risk Taking: A framework for risk management\u201d, 1st Edition, Wharton School Publishing, ISBN13: 9780131990487<\/li><li>James Lam, 2014, \u201cEnterprise Risk Management: From Incentives to Controls\u201d, 2nd Edition, Wiley Finance Series, ISBN13: 9781118413616<\/li><\/ol><\/li><\/ol><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4536 Fundamentals of Auditing<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(3-1-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: EM3500 (Principles of Accounting), EM2713 (Financial Accounting 1)<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong> The module helps learners understand the basics of auditing and audit reports; at the same time understands and applies basic techniques for auditing.<\/p><p>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.<\/p><h6>\u00a0<\/h6><h6>COURSE CONTENTS<\/h6><p><strong>Chapter 1: Auditing Overview (8\u202f contact hours and 12 self-study hours)\u00a0<\/strong><\/p><p>1.1. The necessity of auditing \u2013 Auditing concept\u00a0<\/p><p>1.2. The relationship between accounting and auditing\u00a0<\/p><p>1.3. Types of audit\u00a0<\/p><p>1.4. System of auditing standards\u00a0<\/p><p><strong>Chapter 2: Audit report (4\u202fcontact hours and 6 self-study hours)\u00a0<\/strong><\/p><p>2.1. Content and meaning of the audit report\u00a0<\/p><p>2.2. Types of opinions on the audit report\u00a0<\/p><p>2.3. The influence of materiality on decisions in the audit report\u00a0<\/p><p><strong>Chapter 3: Professional Ethics and Legal Responsibilities of Auditors (4\u202fcontact hours and 6 self-study hours)\u00a0<\/strong><\/p><p>3.1. Professional Ethics of Auditors\u00a0<\/p><p>3.2. Legal Responsibilities of the Auditor\u00a0<\/p><p><strong>Chapter 4: Audit Objectives (4\u202fcontact hours and 6 self-study hours)\u00a0<\/strong><\/p><p>4.1. General audit objective\u00a0<\/p><p>4.2. A cyclical approach to auditing\u00a0<\/p><p>4.3. Relationship between management goals and specific audit objectives\u00a0<\/p><p><strong>Chapter 5: Audit planning and analytical procedures (8\u202fcontact hours and 12 self-study hours)\u00a0<\/strong><\/p><p>5.1. Meaning of audit planning\u00a0<\/p><p>5.2. Audit planning steps\u00a0<\/p><p>5.3. Preliminary analytical procedures\u00a0<\/p><p>5.4. Auditing methods\u00a0<\/p><p><strong>Chapter 6: Audit evidence (8\u202fcontact hours and 12 self-study hours)\u00a0<\/strong><\/p><p>6.1. The concept and classification of audit evidence\u00a0<\/p><p>6.2. Requirement of audit evidence\u00a0<\/p><p>6.3. Techniques for gathering audit evidence\u00a0<\/p><p>6.4. Judging audit evidence and audit records\u00a0<\/p><p><strong>Chapter 7: Choosing an audit sample (4\u202fcontact hours and 6 self-study hours)\u00a0<\/strong><\/p><p>7.1. The concept of audit sampling\u00a0<\/p><p>7.2. Methods of selecting audit samples\u00a0<\/p><p>7.3. Select the attribute template and select the template by currency\u00a0<\/p><p><strong>Chapter 8: Fraud and confusion, substantial and audit risk (4\u202fcontact hours and 6 self-study hours)\u00a0<\/strong><\/p><p>8.1. The concept of fraud and confusion\u00a0<\/p><p>8.2. substantial and risk in the audit\u00a0<\/p><p>8.3. The relationship between substantial and audit risk<\/p><p><strong>Chapter 9: Assessing internal control system (8\u202fcontact hours and 12 self-study hours)\u00a0<\/strong><\/p><p>9.1. The nature of the system of internal control\u00a0<\/p><p>9.2. Basic elements (components) of the internal control system\u00a0<\/p><p>9.3. Understand the system of internal control and assess control risk\u00a0<\/p><p><strong>Chapter 10: Examble an audit of a basic cycle: Auditing the sales and collection cycle (8\u202fcontact hours and 12 self-study hours)\u00a0<\/strong><\/p><p>10.1. Characteristics of the sales and collection cycle\u00a0<\/p><p>10.2. Specific goals of the sales and collection cycle\u00a0<\/p><p>10.3. Assess sales and collection cycle audit risk\u00a0<\/p><p>10.4. Perform a controlled test of the sales and collection cycles\u00a0<\/p><p>10.5. Do basic testing of the sales and collection cycles\u00a0<\/p><p>10.6. End of sales cycle audit and collection\u00a0<\/p><h6>\u00a0<\/h6><h6>ASSESSMENT<\/h6><p>Participation: 10%<\/p><p>Individual Assignment: 20%<\/p><p>Group Assignment: 20%<\/p><p>Final exam: 50%\u00a0<\/p><h6>\u00a0<\/h6><h6>Reading List:<\/h6><p><em><span style=\"text-decoration: underline;\"><strong>Textbooks:<\/strong><\/span><\/em>\u00a0<\/p><p>Dao Thanh Binh, Nguyen Thuc Huong Giang, Thai Minh Hanh (2014). Basic Auditing Textbook. Publisher Bach Khoa.\u00a0<\/p><p><em><span style=\"text-decoration: underline;\"><strong>References:<\/strong><\/span><\/em><\/p><p><em><span style=\"text-decoration: underline;\">In Vietnamese:\u00a0<\/span><\/em><\/p><ul><li>System of Vietnamese auditing standards, VACPA, Financial Publishing House\u00a0<\/li><li>Sample audit program (3rd issue), VACPA, 2019\u00a0<\/li><li>Website: http:\/\/kiemtoan.com.vn; http:\/\/webketoan.vn\u00a0<\/li><\/ul><p><em><span style=\"text-decoration: underline;\">In English:<\/span><\/em><\/p><ul><li>Alvin A Arens; Randal J Elder; Mark S Beasley; Chris E Hogan, Auditing and assurance services an integrated approach, Boston Pearson (2017)<\/li><li>Alvin A. Arens and Randal J. Elder (2019). Auditing and Assurance Services (19th Edition)<\/li><li>Ebook Assurance (2021), ICAEW \u2013 CFAB\u00a0<\/li><\/ul><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM4811 Business Forecasting<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(3-1-0-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0Forecasting 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.\u00a0 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.<\/p><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong><em>Chapter 1:<\/em><em>\u00a0<\/em>Overview of Business Forecasting<\/strong><br \/>1.1. Definition and role of business forecasting<br \/>1.2. Types of business forecasting<br \/>1.3. Process of business forecasts<br \/>1.4. Forecast Evaluation<br \/><strong>Chapter 2:\u00a0Input data analysis and model selection<\/strong><br \/>2.1. Role of input data analysis and data quality<br \/>2.2. Exploring data patterns<br \/>2.3. Business forecasting models selection<br \/><strong><em>Chapter 3:<\/em>\u00a0Simple forecasting models<\/strong><br \/>3.1. Na\u00efve Model<br \/>3.2. Simple average<br \/>3.3. Moving averages<br \/>3.4 Simple exponential smoothing<br \/><strong><em>Chapter 4:<\/em><em>\u00a0<\/em>Linear trend model for forecasting<\/strong><br \/>4.1. Concepts of linear trend model<br \/>4.2. Explore linear trend model<br \/>4.3. Estimation and hypothesis testing in linear trend model<br \/>4.4. Forecasting using linear trend model<br \/>4.5. Linear trend models in business forecasting<br \/><strong><em>Chapter 5:<\/em>\u00a0Time series model<\/strong><br \/>5.1. Definitions of time series<br \/>5.2. Classification of time series<br \/>5.3. Time series components<br \/>5.4. Seasonal factor in time series<br \/>5.5. Forecasting by multiplicative model<br \/>5.6. Forecasting by additive model<br \/><em>Chapter 6:<\/em><em>\u00a0<\/em>Forecast by regression model<br \/>6.1. Concepts simple regression and multiple regression<br \/>6.2. Simple regression model<br \/>6.3. Multiple regression model<br \/>6.4. Regression models with dummy variables<br \/><strong><em>Chapter 7:<\/em>\u00a0The Box - Jenkins (ARIMA) methodology<\/strong><br \/>7.1. Testing the stationary characteristic of time series<br \/>7.2. Autoregressive model<br \/>7.3. ARMA model<br \/>7.4. ARIMA model<br \/><strong><em>Chapter 8:<\/em>\u00a0Judgmental Forecasting<\/strong><br \/>8.1. Overview of judgmental forecasting<br \/>8.2. Advantages and disadvantages of judgmental forecasting<br \/>8.3. Judgmental forecasting methods<\/p><p><strong>ASSESSMENT<\/strong><\/p><ul><li>After-school exercises should be completed by students independently after each class<\/li><li>Mid-term exam: 20%<\/li><li>Group Assignment: 20%<\/li><li>Final exam: 60%<\/li><\/ul><p><strong>Reading list:<\/strong><br \/><strong><em><u>Textbook<\/u><\/em><\/strong><\/p><ol><li>Jeffrey M. Wooldridge, Introductory Econometrics: A Modern Approach, 7th Edition (2020), South-Western, Cengage Learning, USA<\/li><li>Hanke, John E. and Dean W. Wichern. (2014) Business forecasting, 9th Edition, Pearson<\/li><\/ol><p><strong><em><u>References<\/u><\/em><\/strong><\/p><ol><li>Diebold, Francis. X. (2017) Forecasting in Economics, Business, Finance and Beyond. University of Pennsylvania.<\/li><li>Damodar N. Gujarati (2011), Basic Econometrics, Mc Graw \u2013 Hill, Inc., Printed in Singapore.<\/li><li>Kenneth D. Lawrence, Ronald K. Klimberg (2016), Advances in Business and Management Forecasting, Emerald Group Publishing.<\/li><li>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.<\/li><\/ol><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">MI3600 Big Data and Business Intelligence<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(2-1-1-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0To 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.<\/p><h6>\u00a0<\/h6><h6>COURSE CONTENTS<\/h6><p><em><strong>Chapter 1:<\/strong><\/em>\u00a0Overview of big data storage and processing<br \/>1.1. Introduction to Big Data (concepts, applications that create and use big data, ...)<br \/>1.2. Big data storage problem (organization, storage and management)<br \/>1.3. Big data processing problem.<br \/>1.4. Current situation of big data storage and processing (technological challenges)<br \/><em><strong>Chapter 2:<\/strong><\/em>\u00a0Hadoop ecosystem<br \/>2.1. Introduction to Hadoop<br \/>2.2. Components of Hadoop ecosystem (architecture, resources allocation with YARN, MapReduce, job management in MapReduce, ...)<br \/>2.3. Introducing Hadoop on cloud services<br \/><em><strong>Chapter 3:<\/strong>\u00a0<\/em>Hadoop distributed file system (HDFS)<br \/>3.1. Introduction to HDFS<br \/>3.2. HDFS architecture<br \/>3.3. Read, write files and organize files in HDFS<br \/>3.4. Key data type and value data type<br \/>3.5. The principle of parallel input \/ output<br \/>3.6. Popular data storage format with HDFS<br \/><em><strong>Chapter 4:<\/strong>\u00a0<\/em>NoSQL relational database - part 1<br \/>4.1. The database revolution<br \/>4.2. Overview of non-relational data models<br \/>4.3. The CAP theorem<br \/>4.4. Eventual consistency model<br \/>4.5. Data models and storage<br \/>4.6. Data query language<br \/>4.7. Popular non-relational databases<br \/><em><strong>Chapter 4:<\/strong><\/em>\u00a0NoSQL relational database - part 2<br \/>4.8. Introducing Amazon DynamoDB (or Hbase, or Cassandra - optional).<br \/>4.9. Data distribution architecture of Amazon DynamoDB (or Hbase, or Cassandra, optional). (Environmental settings, shell, table creation, table management, ...).<br \/><em><strong>Chapter 4:<\/strong>\u00a0<\/em>NoSQL relational database - part 3<br \/>4.10. Handling SQL queries for big data (Hive).<br \/>4.11. NewSQL storage technology and properties<br \/><em><strong>Chapter 5:<\/strong>\u00a0<\/em>Distributed messaging system<br \/>5.1. Introduction and deployment of Apache Kafka<br \/>5.2. Distributed architecture of distributed messaging system<br \/>5.3. Publisher\/consumer model<br \/>5.4. Publisher\/subscriber model<br \/><em><strong>Chapter 6:<\/strong><\/em>\u00a0Mass data processing techniques - part 1<br \/>6.1. MapReduce<br \/>6.2. Several basic problems on MapReduce (Count, Sort, Pagerank)<br \/><em><strong>Chapter 6:<\/strong>\u00a0<\/em>Mass data processing techniques - part 2<br \/>6.3. Apache Spark<br \/>6.4. Organizing data in resilient distributed dataset<br \/>6.5. DAG processing architecture (Directed Acyclic Graph)<br \/>6.6. Programming on Spark dataframe<br \/><em><strong>Chapter 7:<\/strong><\/em>\u00a0Large data flow processing techniques<br \/>7.1. Process streams with Spark streaming<br \/>7.2. Apache storm<br \/><em><strong>Chapter 8:<\/strong><\/em>\u00a0Big data architecture<br \/>8.1. Lambda big data architecture<br \/>8.2. Kappa big data architecture<br \/><em><strong>Chapter 9:<\/strong><\/em>\u00a0Big data analysis<br \/>9.1. Several basic data analysis algorithms on big data<br \/>9.2. Spark ML<\/p><h6>\u00a0<\/h6><h6>ASSESSMENT<\/h6><ul><li>Class participation: 5%<\/li><li>Assignments: 10%<\/li><li>Mid-term: 25%<\/li><li>Final exam: 60%<\/li><\/ul><h6>\u00a0<\/h6><h6>Reading List:<\/h6><p><span style=\"text-decoration: underline;\"><em><strong>Study material<\/strong><\/em><\/span><br \/>1. Lecture slides<br \/><em><strong><span style=\"text-decoration: underline;\">References<\/span>\u00a0<\/strong><\/em><br \/>1. Tiwari, Shashank. Professional NoSQL. John Wiley &amp; Sons, 2011.<br \/>2. Lam, Chuck. Hadoop in action. Manning Publications Co., 2010.<br \/>3. Miner, Donald, and Adam Shook. MapReduce design patterns: building effective algorithms and analytics for Hadoop and other systems. \" O'Reilly Media, Inc.\", 2012.<br \/>4. Karau, Holden. Fast Data Processing with Spark. Packt Publishing Ltd, 2013.<br \/>5. Penchikala, Srini. Big data processing with apache spark. Lulu. com, 2018.<br \/>6. White, Tom. Hadoop: The definitive guide. \" O'Reilly Media, Inc.\", 2012.<br \/>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.<br \/>8. Cattell, Rick. \"Scalable SQL and NoSQL data stores.\" Acm Sigmod Record 39.4 (2011): 12-27.<br \/>9. Gessert, Felix, et al. \"NoSQL database systems: a survey and decision guidance.\" Computer Science-Research and Development 32.3-4 (2017): 353-365.<br \/>10. George, Lars. HBase: the definitive guide: random access to your planet-size data. \" O'Reilly Media, Inc.\", 2011.<br \/>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.<br \/>12. Chan, L. \"Presto: Interacting with petabytes of data at Facebook.\" (2013).<br \/>13. Garg, Nishant. Apache Kafka. Packt Publishing Ltd, 2013.<br \/>14. Karau, Holden, et al. Learning spark: lightning-fast big data analysis. \" O'Reilly Media, Inc.\", 2015.<br \/>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.<br \/>16. Toshniwal, Ankit, et al. \"Storm@ twitter.\" Proceedings of the 2014 ACM SIGMOD international conference on Management of data. ACM, 2014.<br \/>17. Lin, Jimmy. \"The lambda and the kappa.\" IEEE Internet Computing 21.5 (2017): 60-66.<br \/><span style=\"text-decoration: underline;\"><em><strong>Reference courses:<\/strong><\/em><\/span><br \/>1. https:\/\/www.coursera.org\/learn\/nosql-database-systems<br \/>2. https:\/\/who.rocq.inria.fr\/Vassilis.Christophides\/Big\/index.htm<br \/>3. https:\/\/www.coursera.org\/learn\/big-data-introduction?specialization=big-data<br \/>4. https:\/\/www.coursera.org\/learn\/big-data-integration-processing?specialization=big-data<br \/>5. https:\/\/www.coursera.org\/learn\/big-data-management?specialization=big-data<br \/>6. https:\/\/www.coursera.org\/learn\/hadoop<br \/>7. https:\/\/www.coursera.org\/learn\/scala-spark-big-data<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">MI4064 Applied Data Science for Business<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 3(2-1-1-6) ~ 4.67 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong> After completing the course, students can be able to:<\/p><ul><li>Gain a comprehensive understanding of data science as an interdisciplinary field.<\/li><li>Be able to creatively apply digital data to answer real-world puzzles.<\/li><li>Benefit from the seminar and project-oriented format of this course by launching potential collaborations with other students and faculty.<\/li><li>Build computational skills pertinent to specific research questions.<\/li><\/ul><p>The course provides following contents: Supervised learning: Crush course on Data Classification, Eager vs. Lazy learning: Decision Tree and k-Nearest Neighbors,<br \/>Probabilistic models: N\u00e4ive 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;<br \/>Distance and similarity measures &amp; 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.<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                            <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-1214\" role=\"tabpanel\" aria-labelledby=\"e-n-tabs-title-1214\" data-tab-index=\"4\" style=\"--n-tabs-title-order: 4;\" class=\"elementor-element elementor-element-df1d580 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"df1d580\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01b7100 wpr-advanced-accordion-icon-no-box elementor-widget elementor-widget-wpr-advanced-accordion\" data-id=\"01b7100\" data-element_type=\"widget\" data-settings=\"{&quot;active_item&quot;:0}\" data-widget_type=\"wpr-advanced-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n            <div class=\"wpr-advanced-accordion\" data-accordion-type=\"accordion\" data-active-index=\"0\" data-accordion-trigger=\"click\" data-interaction-speed=\"0.4\">\n\n\t\t\t\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">ED3220 Soft Skills<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(1-2-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and content:<\/strong>\u00a0students 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.<\/p><p>The course includes following contents:<\/p><ul><li>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.<\/li><li>Basic Personal Skills \u2013 Personal Achievements: Positive Thinking; Living Values; Time-Management (Managing ourselves).<\/li><li>Interpersonal Skills \u2013 Team Achievements: Effective Communication &amp; Listening; Presentation; Persuasion.<\/li><li>Organization Skills in Teamworking: Team Building; Meetings; Setting and Monitoring Plans; Solving Problems; Evaluating Teamworking.<\/li><\/ul><h6>COURSE CONTENTS<\/h6><p><em><strong>Chapter 1.<\/strong><\/em>\u00a0Team and Teamwork\u00a0<br \/>1.1. Basic Knowledge of Team<br \/>1.2. Stages of Team Development<br \/>1.3. Introduction to Personal Skills in Teamwork<br \/><em><strong>Chapter 2.<\/strong>\u00a0<\/em>Basic Personal Skills-Personal Success<br \/>2.1. Positive Thinking<br \/>2.2. Life Values<br \/>2.3. Time Management<br \/><em><strong>Chapter 3.<\/strong><\/em>\u00a0Interpersonally Skills \u2013 Team Success\u00a0<br \/>3.1. Effective Communication<br \/>3.2. Listening Skill<br \/>3.3. Presentation Skill<br \/>3.4. Persuasion Skill<br \/><em><strong>Chapter 4.<\/strong><\/em>\u00a0Teamwork Skills\u00a0<br \/>4.1. Team Building<br \/>4.2. Team Meeting<br \/>4.3. Setup and Manage a Plan<br \/>4.4. Solutions in Teamwork Problems<br \/>4.5. Evaluation in Teamwork<\/p><h6>ASSESSMENT<\/h6><p>Assignments account for 30 % and final exam (written examination) accounts for 70%.<\/p><h6>Reading List:<\/h6><p><span style=\"text-decoration: underline;\"><em><strong>e-Textbook:<\/strong><\/em><\/span><\/p><p>Video-based Lectures, https:\/\/lms.hust.edu.vn, course: Soft Skills, May 2018.<\/p><p><span style=\"text-decoration: underline;\"><em><strong>References:<\/strong><\/em><\/span><\/p><ol><li>Trish Summerfield, Anthony Strano, Positive Thinking, HCM City General Publisher, 2015.<\/li><li>\u00a0Stephen R. Covey, The 7 habits of highly effective people, HCM City General Publisher, 2007.<\/li><li>Allan &amp; Barbara Pease, Body Language, HCM City General Publisher, 2016.<\/li><li>Robert Cialdini, The Psychology of Persuasion, Society-Labour Publisher, 2018<\/li><\/ol><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">ED3280 Applied Psychology<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(1-2-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0This 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.<\/p><p>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.<\/p><p>The course includes following contents:<\/p><ul><li>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.<\/li><li>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.<\/li><li>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.<\/li><\/ul><h6>COURSE CONTENTS<\/h6><p><em><strong>Lesson 1:<\/strong><\/em>\u00a0Introduction to psychological models<br \/>1.1. Concepts of Psychology<br \/>1.2. Psychological models in human life<br \/>1.3. Applied psychology in technical activities<br \/>1.4. The nature of reflexive behavior<br \/>1.5. Classification of psychological phenomena<br \/>1.6. Other perspectives on psychology<br \/><em><strong>Lesson 2:<\/strong>\u00a0<\/em>Perceptual and motor limitations<br \/>2.1. Concepts of sensation and perception<br \/>2.2. The law of sensation<br \/>2.3. The law of perception<br \/>2.4. Applying the law of sensation and perception in human life<br \/>2.5. Applying the law of sensation and perception in professional activities<br \/><strong><em>Lesson 3:<\/em>\u00a0<\/strong>Attention and multitasking<br \/>3.1. The concept of attention<br \/>3.2. Attribute of attention<br \/>3.3. Classification of attention<br \/>3.4. Attention and work performance<br \/>3.5. Attention and occupational safety<br \/><em><strong>Lesson 4:<\/strong>\u00a0<\/em>Working memory and situational awareness<br \/>4.1. The concept of memory<br \/>4.2. Classification of memory<br \/>4.3. Working memory<br \/>4.4. Situational awareness<br \/>4.5. Limit of working memory<br \/>4.6. Working memory in situational awareness<br \/><em><strong>Lesson 5:<\/strong><\/em>\u00a0Thinking and decision making<br \/>5.1. The concept of thinking<br \/>5.2. Operation and classification of thinking<br \/>5.3. Characteristics and stages of thinking<br \/>5.4. Thinking in the decision-making process<br \/><strong><em>Lesson 6<\/em><\/strong>: Imagination and creativity<br \/>6.1. Creativity in imagination<br \/>6.2. Technical creativity and technical creativity methods<br \/><em><strong>Lesson 7.<\/strong><\/em>\u00a0Modeling and simulation of human behavior<br \/>7.1. The concept of human behavior modeling<br \/>7.2. The meaning of human behavior modeling in career and life.<br \/>7.3. Developing human behavior simulation<\/p><h6>ASSESSMENT<\/h6><div class=\"wpr-accordion-item-wrap\"><div class=\"wpr-acc-panel wpr-acc-panel-active\"><div class=\"wpr-acc-panel-content\"><p>Progression assignments account for 40% and the final exam accounts for 60%.<\/p><\/div><\/div><\/div><div class=\"wpr-accordion-item-wrap\">\u00a0<\/div><h6>Reading List:<\/h6><p><span style=\"text-decoration: underline;\"><strong><em>Textbooks<\/em><\/strong><\/span>:<\/p><ol><li>Nguyen Quang Uan (main author), Tran Huu Luyen, Tran Quoc Thanh (2001), General psychology, Vietnam National University Press, Hanoi.<\/li><li>Nguyen Thi Tuyet (2014), Occupational psychology textbook, Bach Khoa publisher.<\/li><\/ol><p><em><strong><span style=\"text-decoration: underline;\">References<\/span>\uff1a<\/strong><\/em><\/p><ol><li>Phan Dung (2012), Basic creative tricks (in principle). Vietnam National University Press, Ho Chi Minh City.<\/li><li>Michael Michalko (2009), Breakthrough creativity. Knowledge Publisher (Translation).<\/li><li>Ph\u1ea1m Thanh Nghi (2011), Creative Psychology Textbook, Hanoi University of Education Publishing House.<\/li><li>Dao Thi Oanh (1999), Labor Psychology. Vietnam National University Press, Hanoi.<\/li><\/ol><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM1010 Introduction to Management<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:\u00a0<\/strong>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.<\/p><p>The course includes following contents:<\/p><ul><li>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\u2019s roles? The concept of organization, the characteristics of an organization, the operating environment of an organization.<\/li><li>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.<\/li><li>Organizing function includes definitions and roles of organizational function, the contents of organizational functions: organizational structure design, management process development and human resources management.<\/li><li>Leading function include definition of leadership, the contents and role of leadership functions, and popular leadership styles.<\/li><li>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.<\/li><\/ul><h6>COURSE CONTENTS<\/h6><div class=\"wpr-accordion-item-wrap\"><p><strong>Chapter 1. Overview of an organizational management<\/strong><\/p><p>1.1 . Different perspectives on management work<\/p><p>1.2 . Management process<\/p><p>1.3 . The concept of the manager and the role of Managers in charge<\/p><p><em>1.3.1. The concept of a manager<\/em><\/p><p><em>1.3.2. Levels of governance in an organization<\/em><\/p><p><em>1.3.3. The role of managers<\/em><\/p><p>1.4. Concept, types of organizations and characteristics of an organization<\/p><p><em>1.4.1. Concept<\/em><\/p><p><em>1.4.2. Types of organizations<\/em><\/p><p><em>1.4.3. General characteristics to note of an organization<\/em><\/p><p>1.5. The operating environment of an organization\/enterprise and its influence on the management of an organization<\/p><p>1.6 Principles for effective management of an organization<\/p><p><strong>Chapter 2. Planning<\/strong><\/p><p>2.1. Planning concept<\/p><p>2.2. The role of the planning function<\/p><p>2.3. Classification of plans<\/p><p>2.4 Principles of planning<\/p><p>2.5 Plan tower diagram<\/p><p>2.6 Grounds, methods and procedures for planning<\/p><p><strong>Chapter 3: Organizing<\/strong><\/p><p>3.1 Concept, role and contents of organizational function<\/p><p><em>3.1.1 Concept of organizational work<\/em><\/p><p><em>3.1.2 The role of the organization in the process of managing an organization<\/em><\/p><p><em>3.1.3 Contents of organizational work<\/em><\/p><p>3.2 Design of organizational structure<\/p><p><em>3.2.1 Concept and characteristics of organizational structure<\/em><\/p><p><em>3.2.2 Factors affecting the design of an organizational structure<\/em><\/p><p><em>3.2.3 Distinguishing types of organizational structures and their application to organizations\/enterprises accordingly<\/em><\/p><p>3.3 Organization of the management process<\/p><p><em>3.3.1 Concept of Management Process Organization<\/em><\/p><p><em>3.3.2 Distinguish between decentralized and centralized management<\/em><\/p><p>3.4 Organization of personnel<\/p><p>3.4.1 Identify the human resources that an organization can use<\/p><p>3.4.2 Necessary requirements for the selection of managers<\/p><p><strong>Chapter 4: Leadership\u00a0<\/strong><\/p><p>4.1. The concept and role of the leadership function<\/p><p>4.2. Theory of needs, motives, and motivations<\/p><p>4.3. Leadership style<\/p><p>4.3.1. Leadership based on power<\/p><p>4.3.2. Behavioral Leadership<\/p><p>4.3.3. Situational Leadership<\/p><p>4.3.4. Leadership by purpose<\/p><p>4.4. Leadership Methods<\/p><p><strong>Chapter 5: Controlling<\/strong><\/p><p>5.1. Definition of controlling activities<br \/>5.2. The role of controlling activities in organizational management<br \/>5.3. Controlling process<br \/>5.4. Types of control (methods and forms)<br \/>5.5. Characteristics of an effective controlling system<br \/>5.6. Principles of effective control<\/p><\/div><h6>\u00a0<\/h6><h6>Course materials:<\/h6><p><span style=\"text-decoration: underline;\"><strong><em>Textbooks:<\/em><\/strong><\/span><\/p><ol><li>Ph\u1ea1m Th\u1ecb Kim Ng\u1ecdc. Nguy\u1ec5n Ph\u00f9ng Minh H\u1eb1ng (2010). <em>Qu\u1ea3n tr\u1ecb h\u1ecdc<\/em>. Nh\u00e0 xu\u1ea5t b\u1ea3n Lao \u0111\u1ed9ng<\/li><li>Robbins, Coulter, Decenzo (2017). <em>Fundamentals of Management.<\/em> 10th edition, Pearson Education Inc.<\/li><\/ol><p><span style=\"text-decoration: underline;\"><strong><em>Reference books:<\/em><\/strong><\/span><\/p><ol><li>Nguy\u1ec5n Quang Ch\u01b0\u01a1ng (2013). <em>B\u00e0i gi\u1ea3ng Qu\u1ea3n tr\u1ecb h\u1ecdc \u0111\u1ea1i c\u01b0\u01a1ng<\/em>. Nh\u00e0 xu\u1ea5t b\u1ea3n B\u00e1ch Khoa<\/li><li>L\u00ea Th\u1ebf Gi\u1edbi (2011).<em>Qu\u1ea3n tr\u1ecb h\u1ecdc<\/em>. Nh\u00e0 xu\u1ea5t b\u1ea3n T\u00e0i ch\u00ednh<\/li><li>Nguy\u1ec5n Th\u1ecb Li\u00ean Di\u1ec7p (2010).<em>Qu\u1ea3n tr\u1ecb h\u1ecdc<\/em>. Nh\u00e0 xu\u1ea5t b\u1ea3n Lao \u0111\u1ed9ng x\u00e3 h\u1ed9i<\/li><li>Bartil, Tein, Mathews, and Martin (2003). Management:<em>A Pacific Rim Focus, Enhanced Edition<\/em>, Mc. Graw Hill<\/li><li>Ricky (2008).<em>Fundamentals of Management<\/em>. 5th Edition, South-Western, Cengage Learning<\/li><li>Robbin and Courtler (2002). <em style=\"font-size: 16px;\">Management<\/em><span style=\"font-size: 16px;\">. Prentice Hall<\/span><\/li><\/ol><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">EM1180 Business Culture and Entrepreneurshi<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0The 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:<\/p><ul><li>Understand and have an entrepreneur spirit in general; technology startup in particular.<\/li><li>Have the ability to create, assign tasks, coordinate work in group work.<\/li><li>Identify necessary documents through books, observations, interviews.<\/li><\/ul><p>Contents:<\/p><ul><li>An overview of corporate culture and the role of corporate culture: Concept of culture; Corporate culture; Business culture.<\/li><li>Business philosophy: Concept, the role of business philosophy; Content of business philosophy; How to build business philosophy of enterprises; Business philosophy of Vietnamese enterprises.<\/li><li>Business ethics and social responsibility: Concept, role of business ethics; Corporate social responsibility; Expressive aspects of business ethics.<\/li><li>Entrepreneurial culture: The concept of entrepreneurial culture; Factors affecting entrepreneurial culture; The components of entrepreneurial culture; Entrepreneurial style; Evaluation standards for entrepreneurial culture.<\/li><li>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.<\/li><li>Entrepreneurial spirit: Concept and meaning of entrepreneurial spirit; Forms of entrepreneur and technology start-up; Select a start-up model.<\/li><\/ul><h6>COURSE CONTENTS<\/h6><p><em><strong>Chapter 1:<\/strong><\/em>\u00a0Introduction to the corporate culture and business culture<br \/>1.1 Cultural concept<br \/>1.2 Concept of corporate culture<br \/>1.3 Business culture concept<br \/>1.4 Concept of corporate culture<br \/>1.5 The role of corporate culture<br \/><em><strong>Chapter 2:<\/strong>\u00a0<\/em>Business philosophy<br \/>2.1 The concept and the role of business philosophy<br \/>2.2 Contents of business philosophy<br \/>2.3 Business philosophy development process<br \/>2.4 Business philosophy of Vietnamese businesses<br \/><em><strong>Chapter 3:<\/strong><\/em>\u00a0Business ethics and corporate social responsibility<br \/>3.1 The concept and the role of business ethics in an enterprise<br \/>3.2 Corporate social responsibility<br \/>3.3 Business ethics aspects<br \/><em><strong>Chapter 4:<\/strong>\u00a0<\/em>Entrepreneurship culture<br \/>4.1 Concept of entrepreneurship culture<br \/>4.2 Factors affecting to entrepreneurship culture<br \/>4.3 Components of entrepreneurship culture<br \/>4.4 Entrepreneurship style<br \/>4.5 Standards for assessing entrepreneurial culture<br \/><em><strong>Chapter 5:<\/strong><\/em>\u00a0Corporate culture<br \/>5.1 Concept of corporate culture<br \/>5.2 Steps to build corporate culture<br \/>5.3 Models of corporate culture in the world<br \/>5.4 The reality of building culture in Vietnamese enterprises<br \/>5.5 Solutions to build an appropriate corporate culture model in Vietnam<br \/><em><strong>Chapter 6:<\/strong>\u00a0<\/em>Entrepreneurship<br \/>6.1 Concept of entrepreneurship<br \/>6.2 Types of start-up: entrepreneurship and technology-based start-up<br \/>6.3 Start-up model selection<\/p><h6>ASSESSMENT<\/h6><div class=\"wpr-accordion-item-wrap\"><div class=\"wpr-acc-panel wpr-acc-panel-active\"><div class=\"wpr-acc-panel-content\"><p>Assignments account for 30 % and final exam (written examination) accounts for 70 %.<\/p><\/div><h6>Reading List:<\/h6><p><em><strong><span style=\"text-decoration: underline;\">Textbook<\/span>:<\/strong><\/em><\/p><p>D\u01b0\u01a1ng Th\u1ecb Li\u1ec5u, Business Culture (2012), National Economic University Publish House<\/p><p><span style=\"text-decoration: underline;\"><em><strong>References<\/strong><\/em><\/span><\/p><p><em><span style=\"text-decoration: underline;\">In Vietnamese:<\/span><\/em><\/p><ol><li>Nguy\u1ec5n Ng\u1ecdc Huy\u1ec1n (2012), Entrepreneurship, National Economic University Publishing House<\/li><li>Tr\u1ea7n Ng\u1ecdc Th\u00eam (2014), Vietnamese Culture Base, Ho Chi Minh City General Publishing House<\/li><\/ol><p><em><span style=\"text-decoration: underline;\">In English:<\/span><\/em><\/p><ol><li>Peter F. Drucker (2017), Tinh th\u1ea7n doanh nh\u00e2n kh\u1edfi nghi\u1ec7p v\u00e0 s\u1ef1 \u0111\u1ed5i m\u1edbi, Alphabook<\/li><li>Eric Ries, Lean Starup (2012), DT Books, PACE &amp; Thoi Dai Publishing House<\/li><li>Harvard Business Review on Leadership, Harvard Business School Press<\/li><\/ol><\/div><\/div><div class=\"wpr-accordion-item-wrap\">\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">ET3236 Technology and Technical Design Thinking<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(1-2-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>Objectives and Contents:<\/strong>\u00a0Provide 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.<\/p><p>Contents of the course include:<\/p><ul><li>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.<\/li><li>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.<\/li><li>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\u2019s learning outcomes.<\/li><\/ul><p><strong>COURSE CONTENTS<\/strong><\/p><p><strong>Week 1. Introduction<\/strong><\/p><p>Introduction to course objectives, learning outcomes, course assessments<\/p><p>Team forming<\/p><p>Introduction to the overall concepts and process and benefits of Design Thinking<\/p><p><strong>Week 2. Introduction of benefit, applications of Design Thinking (continued)<\/strong><\/p><p><strong>Week 3. Case studies in Design Thinking &amp; 5 Steps of the Design Thinking Process.\u00a0<\/strong><\/p><p><strong>Week 4-5. Step 1: Empathy<\/strong><\/p><p>To understand the experience, situation and emotion of the user for whom you are designing:<\/p><ul><li>Observe<\/li><li>Engage<\/li><li>Immerse<\/li><\/ul><p><strong>Week 6-7. Step 2: Define<\/strong><\/p><p>To process and synthesize the findings in order to form a user Point of View (POV) that you will address).\u00a0<\/p><ul><li>User<\/li><li>Needs<\/li><li>Inisights<\/li><\/ul><p><strong>Week 8-9. Step 3: Ideate<\/strong><\/p><p>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.\u00a0<\/p><ul><li>Creativity\u00a0<\/li><li>Group Synergy<\/li><li>Divergent and Convergent Thinking<\/li><\/ul><p><strong>Week 10-11. Step 4: Prototype<\/strong><\/p><p>To build to think. A simple, cheap and fast way to shape ideas so you can experience and interact with them.<\/p><ul><li>Space prototyping<\/li><li>Physical prototyping<\/li><li>Paper construction<\/li><li>Wireframe building<\/li><li>Storyboards<\/li><li>Role-plays<\/li><\/ul><p><strong>Week 11-12. Step 5: Test<\/strong><\/p><p>To ask for feedback on your prototypes. To learn about your user, reframe your POV and refine your prototype.\u00a0<\/p><ul><li>Show<\/li><li>Create experience<\/li><li>Compare<\/li><\/ul><p><strong>Week 13. Engineering Analysis<\/strong><\/p><p>Product Specification:<\/p><ul><li>Functional Requirements<\/li><li>Non-functional requirements<\/li><\/ul><p><strong>Week 14. Engineering Analysis<\/strong><\/p><p>Select alternatives:\u00a0<\/p><ul><li>Evaluate alternatives using an interaction matrix analysis<\/li><li>List Criteria<\/li><li>Assign Priority Values to Criteria<\/li><li>Normalize the Priority Values<\/li><li>Compare Alternative Designs<\/li><li>Analyze Results<\/li><\/ul><p><strong>Week 15. Engineering Analysis<\/strong><\/p><p>Test skills:<\/p><ul><li>Define input factors to the system reponse<\/li><li>Define controllable and uncontrollable input factors<\/li><li>Understand factors that make errors in the test process and test results<\/li><li>Skill to collect measured data<\/li><li>Skills to predict and analyze the behavior of system response based on input factors<\/li><\/ul><p><strong>Reading List:<\/strong><\/p><ol><li><p>Christian Mueller-Roterberg, <em>Handbook of Design Thinking<\/em><\/p><\/li><li><p>Yousef Haik, Tamer M. Shahin<em>, Engineering Design Process, <\/em>2<sup>nd<\/sup> Edition, Cengage Learning<\/p><\/li><\/ol><p><strong>ASSESSMENT<\/strong><\/p><table width=\"96%\"><tbody><tr><td width=\"22%\"><p><strong>Grading<\/strong><\/p><\/td><td width=\"20%\"><p><strong>Evaluation methods<\/strong><\/p><\/td><td width=\"28%\"><p><strong>Description<\/strong><\/p><\/td><td width=\"16%\"><p><strong>Evaluated outcomes<\/strong><\/p><\/td><td width=\"13%\"><p><strong>Weights<\/strong><\/p><\/td><\/tr><tr><td width=\"22%\"><p>[1]<\/p><\/td><td width=\"20%\"><p>[2]<\/p><\/td><td width=\"28%\"><p>[3]<\/p><\/td><td width=\"16%\"><p>[4]<\/p><\/td><td width=\"13%\"><p>[5]<\/p><\/td><\/tr><tr><td width=\"22%\"><p><strong>A1.\u00a0Progress grading<\/strong><\/p><\/td><td width=\"20%\"><p>Mid-term examination<\/p><\/td><td width=\"28%\"><p><em>Assessment on Teams\u2019 activity fulfillment<\/em><\/p><\/td><td width=\"16%\"><p>M1, M3<\/p><\/td><td width=\"13%\"><p>40%<\/p><\/td><\/tr><tr><td width=\"22%\"><p><strong>A2. Final-Exam grading<\/strong><\/p><\/td><td width=\"20%\"><p>Final examination<\/p><\/td><td width=\"28%\"><p><em>Assessment on Teams\u2019 Activity Fulfillment and Team Project Defense<\/em><\/p><\/td><td width=\"16%\"><p>M1, M3<\/p><\/td><td width=\"13%\"><p>60%<\/p><\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">TEX3123 Industrial Design<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><ul><li>Credits: 2(2-1-0-4) ~ 3.25 ETCs<\/li><li>Prerequisite: None<\/li><li>Pre-courses: None<\/li><li>Co-requisite Courses: None<\/li><\/ul><p><strong>COURSE OBJECTIVES<\/strong><\/p><p>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.<\/p><p>The subject also provides students with teamwork skills, presentations, and attitudes needed to work in the company.<\/p><p>Skills:\u00a0Understand the basic concepts and methods of advanced for practical problems solving.<\/p><p>Competences:\u00a0It \u00a0 is expected to cultivate students' interest in advanced so that \u00a0 they can improve the ability of logical reasoning and computing as well as \u00a0 that of generalizing problems and comprehensive application.<\/p><h6>COURSE CONTENTS<\/h6><ul><li>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.<\/li><li>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).<\/li><li>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.<\/li><li>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.<\/li><li>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.<\/li><\/ul><h6>\u00a0<\/h6><h6>ASSESSMENT<\/h6><p>Assignments account for 30 % and final exam (written examination) accounts for 70%.<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                            <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Academic program Master Degree Doctoral Degree Academic program Introduction Bachelor of Science in Energy Management Bachelor of Science in Industrial Economics Intergrated Degree Program of Industrial Management Intergrated Degree Program of Business Administration Bachelor of Science in Accounting Bachelor of Science in Finance &#8211; Banking ELITECH Program of Business Analytics ELITECH Program in Logistics and &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/sem.hust.edu.vn\/en\/bachelor-of-science-in-accounting\"> <span class=\"screen-reader-text\">Bachelor of Science in Accounting<\/span> Read More \u00bb<\/a><\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"unboxed","site-sidebar-style":"unboxed","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","footnotes":""},"class_list":["post-11345","page","type-page","status-publish","hentry"],"acf":[],"aioseo_notices":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"trp-custom-language-flag":false,"menu-24x24":false,"menu-36x36":false,"menu-48x48":false},"uagb_author_info":{"display_name":"admin","author_link":"https:\/\/sem.hust.edu.vn\/en\/author\/admin"},"uagb_comment_info":0,"uagb_excerpt":"Academic program Master Degree Doctoral Degree Academic program Introduction Bachelor of Science in Energy Management Bachelor of Science in Industrial Economics Intergrated Degree Program of Industrial Management Intergrated Degree Program of Business Administration Bachelor of Science in Accounting Bachelor of Science in Finance &#8211; Banking ELITECH Program of Business Analytics ELITECH Program in Logistics and&hellip;","_links":{"self":[{"href":"https:\/\/sem.hust.edu.vn\/en\/wp-json\/wp\/v2\/pages\/11345","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sem.hust.edu.vn\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sem.hust.edu.vn\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sem.hust.edu.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sem.hust.edu.vn\/en\/wp-json\/wp\/v2\/comments?post=11345"}],"version-history":[{"count":0,"href":"https:\/\/sem.hust.edu.vn\/en\/wp-json\/wp\/v2\/pages\/11345\/revisions"}],"wp:attachment":[{"href":"https:\/\/sem.hust.edu.vn\/en\/wp-json\/wp\/v2\/media?parent=11345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}