Principles_of_Accounting_syllabus_Morning - Vietnam...

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Unformatted text preview: Vietnam National University HCMC International University SCHOOL OF BUSINESS ADMINISTRATION COURSE SYLLABUS 1 BA004IU Principles of Accounting Note: The outline with specific venue and time, and updated learning materials for the current semester will be provided to the enrolled students by the lecturer BA004IU.1 VNU International University Principle of Accounting School of Business 1. COURSE STAFF Lecturer : Ms. Huynh Thi Ngoc Anh Room: O.709 Telephone: 0822114034 E-mail: anhhuynh@yahoo.com Teaching Assistant : TBA Room: TBA Telephone: TBA E-mail: TBA Consultation Hours: TBA Should the students wish to meet the staff outside the consultation hours, they are advised to make appointment in advance. 2. COURSE INFORMATION 1 22.1 Teaching times and Locations 3 Lecture: TBA Venue: TBA 1 22.2 Units of Credit 3 This course is worth 3 credits. 2.3 Parallel teaching in the course There is no parallel teaching involved in this course. 2.4 Relationship of this course to others BA004IUPrinciples of Accounting is the entry-level course which explores the basis of accounting that would be beneficial to student seeking a degree in the business area. Students will be introduced to the importance of accounting within the business environment and how accounting information can be utilized to facilitate business decisions. Students who decide to choose the Accounting and Finance major may go on to take the BAxxxIU-Financial Accounting and BAxxxIU-Financial Statements Analysis and Evaluation in the following semesters which will focuses on evaluating firms and other decision-making such as securities valuation, credit valuation, merger and acquisition analysis etc. based on the accounting data. 2 BA004IU.1 VNU International University Principle of Accounting School of Business 2.5 Approach to learning and teaching The lecturer will utilize the following methods of instruction: lecture, on-class tutorial, end-of-chapter activities, and self-study. Students are also encouraged to seek assistance outside class from the lecturer / tutor or through group tutoring. It is noted that the course materials, including the handouts and tutorial notes, will be uploaded in Blackboard to help the students to preview the materials and to concentrate on listening and critical thinking. 3. COURSE AIMS AND OUTCOMES 3.1 Course Aims This course develops a basic understanding on the theories, principles, and applications of accounting and financial reporting, essentials in the US standard, including topics such as the theory of debit and credit, accounts, special journals, the accounting cycle, notes and interest, accruals and deferrals, cash, receivables, inventory, fixed assets, and the preparation of financial statements. In general, its primary aim is to provide the basic knowledge in preparing and processing accounting transactions in order to present financial details in a relevant and effective manner, as well as interpreting these accounting information for different types of external and internal investors, management...
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Principles_of_Accounting_syllabus_Morning - Vietnam...

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