Phụ lục 2

COURSE SYLLABUS
PRINCIPLES OF ACCOUNTING
(Accompanied by Decision No ..……/QĐ-ĐHKT dated on ………)

1. INSTRUCTOR’S INFORMATION
1.1 Instructor 1
Name: Nguyen Thi Huong Lien
Position, Degree: PHD
Office address: Faculty of Accounting and Auditing, Building E4, University of
Economics and Business – Vietnam National University, 144Xuan Thuy Str., Hanoi
Phone: + 84 4 3868 3662
Email: [email protected]
Research Fields: Financial accounting, Auditing, Internal audit, Project auditing
1.2 Instructor 2
Name: Pham Ngoc Quang
Position, Degree: PHD
Office address: Faculty of Accounting and Auditing, Building E4, University of
Economics and Business – Vietnam National University, 144Xuan Thuy Str., Hanoi
Telephone: 04.37547506/707
Email: [email protected]
Research Fields: Financial accounting, Auditing, Internal audit
1.3 Instructor 3
Name: Nguyen Hoang Thai
Position, Degree: MA
Office address: Faculty of Accounting and Auditing, Building E4, University of
Economics and Business – Vietnam National University, 144Xuan Thuy Str., Hanoi
Telephone: 04.37547506/707
Email: [email protected]
Research Fields: Corporate Finance, Corporate Governance, Management
Accounting.

1.4 Instructor 4
Name: Nguyen Nam Trung
1
 Position, Degree: FCCA, MBA, ACMA, CGMA, CIA
Office address: Faculty of Accounting and Auditing, Building E4, University of
Economics and Business – Vietnam National University, 144Xuan Thuy Str., Hanoi
Telephone: 04.37547506/707
Email: [email protected]
Research Fields: Technology in Accounting and Auditing, Data Analytics,
Environmental, Social and Governance

2. COURSE’s DESCRIPTION:
Course name: Principles of Accounting
Course Code: BSA2001-E
Degree: Bachelor
Language teaching: English
Number of credits: 3
Credit hours: 45
Core course
Pre-requisite: None
Faculty in charge of the course: Faculty of Accounting and Auditing

3. COURSE OBJECTIVES

At the end of this course, students are able to understand the Accounting principles and
standards and apply them to analyze and record the economic transactions; Explain how the
accounting equation is used to show the effects of economic transactions and explain how to
record those changes in appreciate account; Balance-off accounts at the end of a period and
produce the Trial Balance; Understand the meaning and purpose of Accounting Books Of
Original Entry; Explain why some of the possible errors may occurs and suggest correct
responding; Describe the elements of financial statements, apply double entry recording and
prepare basic financial statements; Understand the concept of deferred and accrual
accounting.
4. LEARNING OUTCOME

4.1. Knowledge

Course Program Levels of Descriptions

Learning Learning competenc
Outcomes Outcomes e

2
 (CLO) (PLO)
Understand the Accounting principles and standards
to analyze and record the economic transactions; and
CLO1 PLO10 1,2 Identify the balance of accounts at the end of a
period and produce the Trial Balance.

Understand the meaning and purpose of Accounting

CLO2 PLO11 1,2 Books Of Original Entry

Explain how the accounting equation is used to

show the effects of economics transations, and
CLO3 PLO12 2 explain why some of the possible errors occurs and
suggest the correct responding.

Illustrate the elements of financial statements, apply

CLO4 PLO14AC 2,3 double entry recording and prepare basic financial
statements.

Understand the concept of deferred and accrual

CLO5 PLO15BA 2,3 accounting.

4.2. Skills

Including Professional Skills and Supplementary skills

Course
Program
Learning Levels of
Learning
Outcome competenc Descriptions
Outcomes
s e
(PLO)
(CLO)
Management and leadership: Time management skills,
CLO6 PLO18 2 resources, coordination to implement the process of
organizing activities;
Teamwork skills: Have the skills to work, cooperate
CLO7 PLO19 2
and coordinate in different groups.

4.3. Self-reliance and responsibility

Including: Personal ethical qualities, professional and social ethical qualities

Course Program
Learning Learning Levels of
Descriptions
Outcomes Outcomes competence
(CLO) (PLO)

3
 Be self-confident and serious about studying
and researching, work independently to find
CLO8 PLO22 2
and analyze information and problems relating
to the course's contents

4.4. Ethics

Course Program
Learning Learning Levels of
Descriptions
Outcomes Outcomes competence
(CLO) (PLO)
Ethical reasoning: Ability to identify,
assess, and develop ethical arguments
CLO9 PLO22 2
from a variety of ethical positions in
accounting and finance issues

4. SUMMARY

This unit prepares the student in the theory and techniques of accounting necessary for
the advanced courses and provides a basic introduction to accounting for those students
pursuing an accounting and other degrees. Students should have a clear understanding of the
accounting process and the language of accounting to enable communication with an
accounting professional, understand the relevance of accounting information for informed
decision-making by a wide range of potential users, and have the ability to analyze and
interpret accounting information.

Topics covered include: Introduction to Accounting, Recording the Economics

Transactions; Balancing-off accounts and Trial Balance; Accounting Book of Original Entry;
Adjustment for Financial Statement; Basic Financial Report.
5. COURSE’s CONTENTS

5. COURSE’s CONTENTS
Chapter 1: Introduction to Accounting

1.1 Background and the main features of accounting

4
 1.1.1 The Definition of Financial Accounting

1.1.2 Users of Financial Accounting

1.1.3 The Accounting Equation

1.2 Accounting Concepts and Assumptions

1.2.1 The Objectives of Financial Statements

1.2.2 Accounting Standards and Financial Reporting Standards

1.2.3 Understanding Accounting Principles and Assumptions.

1.2.4 Qualitative characteristics of Financial Statements

1.2.5 Code of Ethics

Chapter 2: Recording the Economics Transactions

2.1 Analyzing Accounting Transactions

2.1.1 The Nature of a Transaction

2.1.2 The Elements of a Transaction

2.1.3 Debit and Credit

2.1.4 Rules of Double-entry System

2.1.5 Type of Account

2.3 Recording Basic Economic Transactions

2.3.1 Analyze and Record Transactions for Merchandise.

2.3.2 Analyze and Record Transactions for Services

Chapter 3: Balancing-off accounts and Trial Balance

3.1 Closing the Temporary Accounts

3.1.1 Determining the Amount Outstanding on An Account

3.1.2 Close off The Accounts

3.1.3 Distinguish Between a Debit Balance and Credit Balance

3.2 Trial Balance

3.2.1 Meaning and Objective of Preparing Trial Balance

3.2.2 Preparation of Trial Balance

5
 3.2.3 Trial Balance and Errors

Chapter 4: Accounting Book of Original Entry

4.1 Books of Original Entry

4.1.1 Definition of Books of Original Entry

4.1.2 Types of Books of Original Entry

4.1.3 Accounting for Subsidiary Books

4.4 General Journal

4.4.1 Meaning and Purpose of General Journal

4.4.2 The Use of General Journal

4.4.3 The Use of General Ledger

Chapter 5: Adjustment for Financial Statement

5.1 The Principle Behind Accruals and Deferred Accounting

5.1.1 Definition of Accruals Accounting

5.1.2 Definition of Deferred Accounting

5.2 Accounting for Accruals and Deferrals

5.2.1 Accrued Expenses

5.2.2 Prepaid Expenses

5.2.3 Accrued Income

5.2.4 Deferred Income

Chapter 6: Basic Financial Reports

6.1 Statement of Profit or Loss

6.1.1 The Classified Statement of Profit or Loss

6.1.2 Using Statement of Profit or Loss

6.2 Statement of Financial Position

6.2.1 The classified Statement of Financial Position

6.2.2 Using Statement of Financial Position

6.3 Other Report

6
 6.3.1 Statement of Cash Flow

6.3.2 Disclosures

6.3.3 Other Financial Reports

6. LEARNING MATERIALS

6.1 Required materials

1. Frank Wood. Business Accounting, Pearson. 2019.

2. John J. W., Ken W. S. Fundamental Accounting Principles 24 edition. Mc Graw
Hill Education. 2019.
3. ICAEW. Accounting, Study manual, ICAEW. 2021.
6.2 Reference materials

4. ICAEW. Accounting. Question bank, ICAEW. 2021.

5. Hogget, Edwards, Medlin & Tilling. Accounting 14E. 2014.

7
7. FORMS OF TEACHING:

7.1. Course schedule

Teaching Method
Forms of
Week Lecture topics (Credit hours) Total Testing and
Group Assessment
Lectures
Activities/Exercises

Chapter 1 3 0 3 Preparation of
1 Introduction To syllabus and
Accounting references

Chapter 2: 3 0 3
Recording the
2
Economics
Transactions

Chapter 2: 2 1 3
Recording the
3 Economics
Transactions
(cont.)

Review and 1 2 3 Group

4 Exercises; Case Assignment
Study 1
Online Class

Chapter 3: 2 1 3
Balancing-off
5
accounts and Trial
Balance

Chapter 3 (cont.): 2 1 3
Balancing-off
6
accounts and Trial
Balance

Chapter 4: 2 1 3
7 Accounting Book
of Original Entry

8 Review & Mid- 1 2 3 Midterm

term Exam exam

8
 Online Class

Chapter 5: 2 1 3
9 Adjustment for
financial statement

Chapter 5: 2 1 3
Adjustment for
10
financial statement
(cont.)

Chapter 5 (cont.): 2 1 3 Online Class

Adjusting
11 Accounts for
Financial
Statement

Chapter 6: 2 1 3
12 Financial
Statements

Chapter 6 (cont.): 1 2 3 Games.

13 Financial
Statements

Chapter 6 (cont.): 1 2 3
14 Financial
Statements

Case study 3; 1 2 3 Group

15 Review for final Assignment
exam

Total 27 18 45

9
7.2 Detail schedule: (From week 1 to 15)

Required
knowledge
Teaching methods Place Main Contents Preparation requirements and skills Note
learners need
to achieve
Chapter 1: Introduction to
Week 1 Classroom
Accounting
- Reading Syllabus
Reading material: 1,
Chapter 1, p3-20 and Chapter 7, p90-
1.1 Background and the main features 103.
of accounting Homework: 1. Do the exercises in CLO1,
Lectures 3 Material 1, CLO8;
1.2 Accounting Concepts and
Exercise: 1.1-14, page 17-20; 2. CLO9;
Assumptions
Exercise: 7.1-7.4
- Reading Reading material 2,
Chapter 1, p3-18. Do exercises 1.11;
QS1.1-1.10. Exercise 1.1-1.5
Discussion/
0
Exercises
Forms of testing and
0
evaluation
Chapter 2: Recording the
Week 2 Classroom
Economics Transactions (Part 1)
Lectures 3 2.1 Analyzing Accounting - Reading Syllabus CLO1,
Transactions - Reading material: 1, CLO3
chapter 2, p21-43
2.1.1 The Nature of a Transaction - Homework: material 1, Chapter 2,
Review Question: 2.4-2.9
Reading material: 1,

10
 Chapter 1, p3-20 and Chapter 7, p90-
2.1.2 The Elements of a Transaction 103.
Homework: 1. Do the exercises in
2.1.3 Debit and Credit Material 1,
Exercise: 1.1-14, page 17-20; 2.
2.1.4 Rules of Double-entry System
Exercise: 7.1-7.4
2.1.5 Type of Account - Reading Syllabus material 2.
Chapter 2, p45-51. Do Quick Study:
2-1-2.10. Exervise:2.4-2.12
Discussion/ Homework: Do the exercises in
0
Exercises Material 1, Review question 2.1-2.3
Forms of testing and
0
evaluation
Chapter 2: Recording the
Week 3 Classroom
Economics Transactions (Part 2)
- Reading Syllabus
2.3 Recording Basic Economic - Reading material: 1,
Transactions chapter 3, p44-54, Chapter 4, p55-67 CLO1,
- Homework: material 1, Chapter 3,
2.3.1 Analyze and Record CLO3; Chương 3 dạ
Lectures 2 Review Question: 3.3-3.6; Chapter
Transactions for Merchandise. CLO6, veefInventor
4, Review Question: 4.2-4.6
- Reading Syllabus material 2. CLO7 , công thức
2.3.2 Analyze and Record
Chapter 2, p45-51. Do Quick Study: tính COGS,
Transactions for Services
2-1-2.10. Exervise:2.4-2.12 giới thiệu qu
Do the exercises in Material 1, về FIFO,
Discussion/ WA.
1 Chapter 3, Review Question 3.1-3.2;
Exercises
Chapter 4, Review Question: 4.1
Forms of testing and
0
evaluation
Online-
Week 4 Revision – and discuss case study 1
Class
Lectures 1 - Accounting concepts and - Reading Syllabus CLO1,
11
 assumptions CLO3;
- Analyzing Accounting Transactions
- Reading material: 1, CLO6,
- Double-entry System
Chapter 1, 2, 3, 4, 7 p 3-66; p90-103 CLO7; LO8;
- Recording and posting basic
economic transactions CLO9
Do the exercises in Material 3, page
Discussion/
2 9-16.
Exercises
Discuss case study 01
Group
Forms of testing and
Assignmen
evaluation
t
Chapter 3: Balancing-off accounts
Week 5 Classroom
and Trial Balance
3.1 Closing the Temporary Accounts - Reading Syllabus
- Reading material: 1, CLO1,
3.1.1 Determining the Amount Chapter 5, p68-76 CLO2,CLO3
Outstanding on An Account - Homework: material 1, Review
, CLO8;
Lectures 2 Question 5.3-5.7
3.1.2 Close off The Accounts Self-test: 1-10 CLO9;
- Reading material 2, Chapter 5, CLO10;
3.1.3 Distinguish Between a Debit p.129-141. Do Quick Study: 5.1- CLO11;
Balance and Credit Balance 5.10; Exercise: E.5.16-5.25
Discussion/ Do the exercises in Material 1, Review
1
Exercises Question 5.1-5.2
Forms of testing and
0
evaluation
Chapter 3: Balancing-off accounts
Week 6 Classroom
and Trial Balance (Part 2)
Lectures 2 3.2 Trial Balance - Reading Syllabus CLO1,
- Reading material: 1, CLO2,CLO3
3.2.1 Meaning and Objective of Chapter 6, p77-85 , CLO8;
Preparing Trial Balance - Homework: material 1, Review CLO9;

12
 Question 6.5-6.6.
3.2.2 Preparation of Trial Balance - Reading material 2, Chapter 5, CLO10;
3.2.3 Trial Balance and Errors p.129-141. Do Quick Study: 5.1- CLO11;
5.10; Exercise: E.5.16-5.25
Note: trong
trial balance
thầy cô giới
thiệu luôn
phần
adjustment.
Do the exercises in Material 1, Review
Discussion/ Nói rõ đề có
1 Question 6.1-6.4 Discuss Case Study 2
Exercises thể TB
Case Study 2
opening or
TB closing.
Sau đó bổ
sung phần
adjusted tria
balance.
Forms of testing and
0
evaluation
Chapter 4: Accounting Book of
Week 7 Classroom
Original Entry
Lectures 2 4.1 Books of Original Entry - Reading Syllabus CLO2,
- Reading material: 1, CLO8;
4.1.1 Definition of Books of Original Chapter 8, p107-111
CLO9;
Entry - Homework: material 1, Activity 8.3.
- Reading material 2, Chapter 4, p.129-
4.1.2 Types of Books of Original 138. Do Quick Study: 4.5-4.10,
Entry Exercise: E.4.6-4.12, Problem P4.1-4.3
- Reading material: 1,
4.1.3 Accounting for Subsidiary Chapter 11, p135-159
Books - Homework: material 1, Review
Question 11.5-11.13
- Reading material: 1,

13
 4.2 General Journal
4.2.1 Meaning and Purpose of General
Journal Chapter 12, p160-170
- Homework: material 1, Chapter 12,
4.2.2 The Use of General Journal Review Question:12.3

4.2.3 The Use of General Ledger

Note: Làm rõ quy trình bán

hàng và ghi sổ.
Subsidiary book là sổ sales
ledger and purchase ledger v
cash book. Bao gồm cả sales
return và purchase return.
Làm rõ tài khoản sales ledge
có 2 cách đặt tên. Đặt tên the
người mua ví dụ Mr.A or
người bán Mr.X. Làm rõ bản
Discussion/ Do the exercises in Chapter 8, chất của 2 tk là sales ledger
1
Exercises Material 1, Activity 8.1-8.2 và payable ledger (tài khoản
ghi nhớ, dùng để đòi công
nợ). Khi lên báo cáo thì sẽ tậ
hợp tất cả tài khoản của
người mua (Mr.A, B, C)
thành tk account recievable,
trade recievable, total accoun
recievable). Tài khoản
account recievable là tài duy
nhất thuộc general ledger,
nên khi lên báo cáo chỉ dùng
account recievable).

14
Forms of testing and
0
evaluation
Online
Week 8 Review and Exercises; Case study 2
Class
- Accounting concepts and
assumptions CLO1, CLO2,
- Analyzing accounting transactions - Reading Syllabus CLO3,
- Double-entry system - Reading material: 1, CLO4,
Lectures 1 - Recording inventory Chapter 1, 2, 3, 4, 5, 6, 7 p3-103
CLO5,
- Double entry system for expenses - Homework: material 1, Multiple
and revenue choice question MC1-MC20. CLO8;
- Balance-off account CLO9;
- Trial Balance
Discussion on Review Question
Discussion/ questions
2
Exercises
Do the 90 minutes mid – term exam
Forms of testing and Mid-Term
evaluation Test
Chapter 5: Adjustment Entry (Part
Week 9 Classroom
1)
Lectures 2 Chapter 5: Adjustment for financial - Reading Syllabus CLO1, Note: Phần
statement - Reading material: 1, CLO3, depreciation
Chapter 22, p318-338, CLO4, nên dạy riên
5.1 The Principle Behind Accruals and - Homework: material 1, Chapter 22: một buổi,
Deferred Accounting CLO5,
Review Question 22.1-22.5; 22.8- CLO6; không nên
22.9. dạy chung vớ
5.1.1 Definition of Accruals CLO7;
-Reading material 2, Chapter 3, p85- phần
Accounting CLO8;
101. Do Quick Study: 3.1-3.15. deferral.
Exercise: E3.12. Problem: P.3.5-3- CLO9
5.1.2 Definition of Deferred
Accounting 3.5.

15
 Discussion/ Do the exercises in material 1, Chapter
1
Exercises 22: Review Question 15.1-15.2
Forms of testing and
0
evaluation
Chapter 5: Adjustment Entry (Part
Week 10 Classroom
2)
5.2 Accounting for Accruals and - Reading Syllabus
Deferrals - Reading material: 1, CLO1,
Chapter 22, p318-338, CLO3,
5.2.1 Accrued Expenses - Homework: material 1, Chapter 22: CLO4,
Review Question 22.1-22.5; 22.8- CLO5,
Lectures 2 5.2.2 Prepaid Expenses 22.9 CLO6;
5.2.3 Accrued Income -Reading material 2, Chapter 3, p85- CLO7;
101. Do Quick Study: 3.1-3.15. CLO8;
5.2.4 Deferred Income Exercise: E3.12. Problem: P.3.5-3- CLO9
3.5.
Discussion/ Do the exercises in material 1, Chapter
1
Exercises 22: Review Question 15.1-15.2
Forms of testing and
0
evaluation
Online Chapter 5: Adjustment Entry (Part
Week 11
Class 3)
Lectures 2 5.2 Accounting for Accruals and - Reading Syllabus CLO1,
Deferrals - Reading material: 1, CLO3,
Chapter 22, p318-338, CLO4,
5.2.1 Accrued Expenses - Homework: material 1, Chapter 22: CLO5,
Review Question 22.1-22.5; 22.8- CLO6;
5.2.2 Prepaid Expenses
22.9
CLO7;
5.2.3 Accrued Income -Reading material 2, Chapter 3, p85-
101. Do Quick Study: 3.1-3.15. CLO8;
Exercise: E3.12. Problem: P.3.5-3- CLO9

16
 3.5.
- Reading material 3, Chapter 9,
5.2.4 Deferred Income p263-294.
- Reading material 4, doing exercise
all exercise Chapter 9
Discussion/ Do the exercises in material 1, Chapter
1
Exercises 22: Review Question 15.1-15.2
Forms of testing and
0
evaluation
Chapter 6: Basic Financial Reports
Week 12 Classroom
(Part 1)
6.1 Statement of Profit or Loss
6.1.1 The Classified Statement of
Profit or Loss CLO1,
6.1.2 Using Statement of Profit or - Reading Syllabus CLO3,
Loss - Reading material: 1, CLO4,
Chapter 14, chapter 16, p187-198, CLO5,
Lectures 2
6.2 Statement of Financial Position 206-223. CLO6;
- Homework: material 1, Chapter 14, CLO7;
6.2.1 The classified Statement of review question 14.4-14.5 CLO8;
Financial Position
CLO9
6.2.2 Using Statement of Financial
Position

Discussion/ Do the exercises in material 1, Chapter

1
Exercises 14, review question 14.1-14.4
Forms of testing and
0
evaluation
Chapter 6: Basic Financial Reports
Week 13 Classroom
(Part 2)

17
 CLO1,
6.3 Other Report - Reading Syllabus CLO3,
- Reading material: 1, CLO4,
6.3.1 Statement of Cash Flow Chapter 15, Chapter 16, p199-206- CLO5,
Lectures 1
6.3.2 Disclosures 223. CLO6;
- Homework: material 1, Chapter 15: CLO7;
6.3.3 Other Financial Reports Review Question 15.5-15.7 CLO8;
CLO9
Discussion/ Do the exercises in material 1, Chapter
2
Exercises 15: Review Question 15.1-15.4
Forms of testing and
0
evaluation
Chapter 6: Basic Financial Reports
Week 14 Classroom
(Part 3)
CLO1,
6.3 Other Report - Reading Syllabus CLO3,
- Reading material: 1, CLO4,
6.3.1 Statement of Cash Flow Chapter 15, Chapter 16, p199-206- CLO5,
Lectures 1
6.3.2 Disclosures 223. CLO6;
- Homework: material 1, Chapter 15: CLO7;
6.3.3 Other Financial Reports Review Question 15.5-15.7 CLO8;
CLO9 ;
Discussion/ Do the exercises in material 1, Chapter
2
Exercises 15: Review Question 15.1-15.4
Forms of testing and
0
evaluation

Week 15 Classroom Review and Exercises, Case study 3

- Accounting concepts and - Reading Syllabus CLO1,

Lectures 1
assumptions - Reading material: 1 CLO3,

18
 - Recording transactions CLO4,
- Balancing-off accounts and Trial CLO5,
Balance CLO6;
- Accounting Book and transaction CLO7;
- Financial Statements CLO8;
- Adjustment of Financial Statements CLO9;
Discussion/
2 Discussion on final exam questions
Exercises
Group
Forms of testing and
Assignmen
evaluation
t

19
8. TEACHING METHODS AND ASSESSMENT

8.1 Teaching methods

Group of teaching and

No. CODE Detailed description
learning methods

I Direct teaching methods

Instructors will guide and explain aspects of the

1 PP1 Specific explanation lesson content, helping students to gain knowledge
and skills.

The instructor will present the lecture details and

2 PP2 Lectures the student's responsibility is to listen and record
what is needed to gain knowledge.

Students can participate in thematic reporting

sessions, in which the speakers and presenters are
not instructors but experts from outside businesses
3 PP3 Discussion
and organizations. The experiences and insights of
the speakers help students form general or specific
knowledge about the course.

II Methods of teaching and learning brain stimulation (Indirect teaching)

Students must use deep and logical thinking to

recognize and solve the problems between the
1 PP4 Problem solving current situation and the desired goal, thereby,
learning new knowledge while facing and solving
problems.

Instructors design tasks based on cases/situations,

asking students to solve, thereby helping students
3 PP5 Case Study
develop problem-solving, decision-making skills as
well as research skills.

III Activity-based teaching method

20
 Group of teaching and
No. CODE Detailed description
learning methods

Games are viewed as interactive activities, which

can create mutual support between instructors -
2 PP6 Gamification
students or class members, help systematize
knowledge and increase students' confidence.

IV Interactive teaching method

Students are divided into groups and give opinions

on the problem the teacher has raised before. This
PP7 Discussion method helps students analyze definitions, ideas,
1
data about the topic and discuss with teachers,
thereby connecting ideas and clarifying problems.

Students are divided into small groups to solve the

2 PP8 Group study given problem, and present the results by report or
presentation.

V Independent teaching method

Teachers and students use online tools to support

2 PP9 Online Learning
the teaching and learning process

Students are required to complete the teacher's

3 PP10 Exercises/Homework
assignments at home

This method develops students' self-study ability to

4 PP11 Read and study materials prepare lessons before each class and review
lessons after class.

8.2 The compatibility between teaching and learning methods and learning outcomes

Learning outcome
Teaching
Learning Methods
Details
Outcome Code

21
 Understand the Accounting principles and standards to
analyze and record the economic transactions; and PP1, PP2,
CLO1
Identify the balance of accounts at the end of a period PP3, PP7,
and produce the Trial Balance.

Understand the meaning and purpose of Accounting PP1, PP2,

CLO2
Books Of Original Entry PP3, PP7,

Explain how the accounting equation is used to show the

PP1, PP2,
effects of economics transations, and explain why some
CLO3 PP3, PP8,
of the possible errors occurs and suggest the correct
PP9
responding.

Illustrate the elements of financial statements, apply

PP4, PP6,
CLO4 double entry recording and prepare basic financial
PP10
statements.

Understand the concept of deferred and accrual PP5, PP8,

CLO5
accounting. PP9

Management and leadership: Time management skills,

PP4, PP8,
CLO6 resources, coordination to implement the process of
PP11
organizing activities;

Teamwork skills: Have the skills to work, cooperate and PP6, PP7,
CLO7
coordinate in different groups. PP8

Be self-confident and serious about studying and

researching, work independently to find and analyze PP9, PP10,
CLO8
information and problems relating to the course's PP11
contents

Ethical reasoning: Ability to identify, assess, and develop

PP4; PP5;
CLO9 ethical arguments from a variety of ethical positions in
PP7
accounting and finance issues

9. FORMS OF TESTING AND ASSESSMENTS

9.1. Objectives and percentage of assessement

Types of Course Percentag

Description Learning e
assessement
Outcomes (%)

22
 Class - Class participation points will be CLO1, CLO2, 5%
participation based on class attendance, CLO3, CLO4,
contribution in class CLO5, CLO6,
- Assessment of student CLO7, CLO8,
participation and learning attitude CLO9.
towards the course and pre-class
preparation
Group - Students are divided into small CLO1, CLO3, 15%
assignment groups and have to solve assignment CLO4, CLO5,
in advance at home under the CLO6, CLO7.
guidance of lecturer. The group
chooses the representatives to present
in class.
- Assess students' cognitive ability
and teamwork skills.
- Assess the ability to collect
information, process documents to
complete assignments by topic
- Assessment of written and
presentation ability, ability to answer
critical questions
- Assess the level of understanding
and application of the knowledge of
the course.
Mid-term exam - Mid-term exam is written and CLO1,CLO2; 20%
closed-book examination CLO3; CLO4;
- Assess how much the learner CLO5
achieves the target percentage of
knowledge, mainly level 2

Final exam - Final exam of 90 minutes. CLO1,CLO2; 60%

- Evaluate the knowledge and CLO3; CLO4;
general skills of students to achieve CLO5
percentage of the course's objectives
at all 3 levels 1, 2, 3.

- Assess the learning process and

23
 self-study ability of students.

100%

9.2. Criteria assessment

9.2.1 Class participation

+ Criterion 1: Attend 100% of the lessons - 7 points

+ Criterion 2: Attend 100% of lessons and contribution in class (Raise hand, ask
questions, give the right answers) – 9.0 points

+ Criterion 3: Attend 100% of lessons and actively contribution in class (Raise

hand, ask questions, give the right answers) – 10 points

9.2.2 Group assignment

* 9.2.2.1 Criteria assessment for presentation in class (8 points)

+ Criterion 1: Professional PowerPoint Slide, the content is presented in

accordance with the assigned topic, and the content is logical and complete.

+ Criterion 2: Present clearly within the specified time frame. Delivery techniques
make the presentation compelling, and speaker appears polished and confident.

+ Criterion 3: Respond well to critical questions of lecturers and other students.

* 9.2.2.2 Criteria assessment for the report (2 points)

+ Criterion 1: The content meets the requirements of the assignment and in the
word limit.

+ Criterion 2: Logical structure, demonstrating analysis, problem detection and

critical thinking in the written report.

24
 + Criterion 3: Excellent use of language and vocabulary. No problems with
spelling, punctuation, or grammar. Writing is concise and sophisticated.

9.2.3 Mid-term exam

+ Criterion 1: Students answer the questions correctly to demonstrate the

understanding of theories related to accounting.

+ Criterion 2: Students demonstrate the skills of calculation, analysis and critical

thinking through the written paper.

+ Criterion 3: Excellent use of language and vocabulary. No problems with

spelling, punctuation or grammar. Writing is concise and sophisticated.

Grade Criteria assessment

9 – 10 Achieve all 3 criteria

7 – under 9 Achieve the first two criteria. Few mistakes in the third criteria

5 – under 7 Achieve criteria 1 and 2

<5 Unable to achieve all 3 criteria

9.2.4 Final exam

Final exam will be conducted according to the content weight and exam structure. This is
a close book exam which is 90 minutes long. The final exam consists of 20 multiple-
choice questions (4 marks, 0.2 mark for each question), 2 short answer questions (1 mark
for each question), and 1 exercise which comprises of 4 small questions (1 mark for each
question).

The assessment criteria for the final exam are similar to the criteria for the midterm exam
mentioned in section 9.2.3.

25
 9.3 Exam schedule

- The midterm exam schedule is presented in the lesson plan of the course. If there
is a change, the lecturer will notify the student 1 week in advance.

- Final exam schedule according to the Academic Affairs of the University

Preparer Head of Department Dean Approved

ThS. Nguyễn Hoàng Thái TS. Đỗ Kiều Oanh TS. Nguyễn Thị Hồng Thúy

26
 COURSE DESCRIPTION

1. Course name: Principles of Accounting

2. Course Code: BSA2001-E

3. Degree: Bachelor

4. Language teaching: English

5. Number of credits: 3

6. Pre-requisite: None

7. Core course/Elective course: Core course.

8. Faculty in charge of the course: Faculty of Accounting and Auditing

9. Course objectives:

At the end of this course, students are able to understand the Accounting principles and

standards and apply them to analyze and record the economic transactions; Explain how the

accounting equation is used to show the effects of economic transactions and explain how to

record those changes in appreciate account; Balance-off accounts at the end of a period and

produce the Trial Balance; Understand the meaning and purpose of Accounting Books Of

Original Entry; Explain why some of the possible errors may occurs and suggest correct

responding; Describe the elements of financial statements, apply double entry recording and

prepare basic financial statements; Understand the concept of deferred and accrual accounting.

10. Summary

This unit prepares the student in the theory and techniques of accounting necessary for the
advanced courses and provides a basic introduction to accounting for those students pursuing an
accounting and other degrees. Students should have a clear understanding of the accounting
process and the language of accounting to enable communication with an accounting professional,
understand the relevance of accounting information for informed decision-making by a wide range
of potential users, and have the ability to analyze and interpret accounting information.

27
 Topics covered include: Introduction to Accounting, Recording the Economics
Transactions; Balancing-off accounts and Trial Balance; Accounting Book of Original Entry;
Adjustment for Financial Statement; Basic Financial Report.
11. Credit hours: 45

12. Teaching methods:

Group of teaching and

No. CODE Detailed description
learning methods

I Direct teaching methods

Instructors will guide and explain aspects of the

1 PP1 Specific explanation lesson content, helping students to gain knowledge
and skills.

The instructor will present the lecture details and

2 PP2 Lectures the student's responsibility is to listen and record
what is needed to gain knowledge.

Students can participate in thematic reporting

sessions, in which the speakers and presenters are
not instructors but experts from outside businesses
3 PP3 Discussion
and organizations. The experiences and insights of
the speakers help students form general or specific
knowledge about the course.

II Methods of teaching and learning brain stimulation (Indirect teaching)

Students must use deep and logical thinking to

recognize and solve the problems between the
1 PP4 Problem solving current situation and the desired goal, thereby,
learning new knowledge while facing and solving
problems.

Instructors design tasks based on cases/situations,

asking students to solve, thereby helping students
3 PP5 Case Study
develop problem-solving, decision-making skills as
well as research skills.

III Activity-based teaching method

28
 Group of teaching and
No. CODE Detailed description
learning methods

Games are viewed as interactive activities, which

can create mutual support between instructors -
2 PP6 Gamification
students or class members, help systematize
knowledge and increase students' confidence.

IV Interactive teaching method

Students are divided into groups and give opinions

on the problem the teacher has raised before. This
PP7 Discussion method helps students analyze definitions, ideas,
1
data about the topic and discuss with teachers,
thereby connecting ideas and clarifying problems.

Students are divided into small groups to solve the

2 PP8 Group study given problem, and present the results by report or
presentation.

V Independent teaching method

Teachers and students use online tools to support

2 PP9 Online Learning
the teaching and learning process

Students are required to complete the teacher's

3 PP10 Exercises/Homework
assignments at home

This method develops students' self-study ability to

4 PP11 Read and study materials prepare lessons before each class and review
lessons after class.

13. Assessments

Types of Course Percentag

Description Learning e
assessement
Outcomes (%)
Class - Class participation points will be CLO1, CLO2, 5%
participation based on class attendance, CLO3, CLO4,

29
 contribution in class CLO5, CLO6,
- Assessment of student CLO7, CLO8,
participation and learning attitude CLO9.
towards the course and pre-class
preparation
Group - Students are divided into small CLO1, CLO3, 15%
assignment groups and have to solve assignment CLO4, CLO5,
in advance at home under the CLO6, CLO7.
guidance of lecturer. The group
chooses the representatives to present
in class.
- Assess students' cognitive ability
and teamwork skills.
- Assess the ability to collect
information, process documents to
complete assignments by topic
- Assessment of written and
presentation ability, ability to answer
critical questions
- Assess the level of understanding
and application of the knowledge of
the course.
Mid-term exam - Mid-term exam is written and CLO1,CLO2; 20%
closed-book examination CLO3; CLO4;
- Assess how much the learner CLO5
achieves the target percentage of
knowledge, mainly level 2

Final exam - Final exam of 90 minutes. CLO1,CLO2; 60%

- Evaluate the knowledge and CLO3; CLO4;
general skills of students to achieve CLO5
percentage of the course's objectives
at all 3 levels 1, 2, 3.

- Assess the learning process and

self-study ability of students.

100%

30
 14. Required materials

14.1 Required materials

1. Frank Wood. Business Accounting, Pearson. 2019

2. John J. W., Ken W. S. Fundamental Accounting Principles 24 edition. Mc Graw Hill
Education.
3. ICAEW. Accounting, Study manual, ICAEW. 2021.
14.2 Reference materials

4. ICAEW. Accounting, Question bank, ICAEW. 2021.

5. Hogget, Edwards, Medlin & Tilling. Accounting 14E. 2014.

Head of Subject Dean

TS. Đỗ Kiều Oanh TS. Nguyễn Thị Hồng Thúy

31
TRƯỜNG ĐẠI HỌC KINH TẾ
Khoa/Viện: Khoa Kế toán Kiểm toán

BẢNG TRỌNG SỐ NỘI DUNG HỌC PHẦN

Tên học phần:Nguyên Lý Kế Toán Mã học phần: BSA2001-E Số tín chỉ: 03 Thời gian làm bài: 90 phút

Cấp độ 2(%) Cấp độ 3(%) Cấp độ 4(%)

Cấp độ 1(%)
Nội dung Tỷ lệ % (Tái tạo-Hiểu+Áp (Lập luận-Phân tích và (Sáng tạo)
(Tái hiện-Biết)
dụng) đánh giá)

Chương 1: Introduction to
10 4 6
Accounting
Chapter 2: Recording the
20 10 10
Economics Transactions;
Chapter 3: Balancing-off
16 6 10
accounts and Trial Balance;
Chapter 4: Accounting Book
8 8 0
of Original Entry
Chapter 5: Adjustment for
24 0 14 10
Financial Statement;
Chapter 6: Basic Financial
22 0 12 10
Reports.
Tổng
100 28 52 20

32
TRƯỜNG ĐẠI HỌC KINH TẾ
Khoa Kế toán Kiểm toán
CẤU TRÚC ĐỀ THI HỌC PHẦN

Tên học phần: Nguyên Lý Kế toán Mã học phần: BSA2001-E Số tín chỉ: 03 Thời gian làm bài:90phút

Nội dung % Cấp độ 1 Cấp độ 2 Cấp độ 3 Cấp độ 4

(Tái hiện-Biết) (Tái tạo-Hiểu+Áp dụng) (Lập luận-Phân tích và đánh giá) (Sáng tạo)
Trắc nghiệm Tự luận Trắc nghiệm Tự luận Trắc nghiệm Tự luận Trắc nghiệm Tự luận
SL TG Đ SL TG Đ SL T Đ SL TG Đ SL TG Đ SL TG Đ SL TG Đ SL T Đ
G G
Chương 1 10 2 2 4 3 4,5 6
Chương 2 20 5 5 10 0.25 11 10
Chương 3 16 3 3 6 0.25 11 10
Chương 4 8 4 4 8
Chương 5 24 2 3 4 0.25 11 10 1 11,5 10
Chương 6 22 1 1,5 2 0.25 11 10 1 11,5 10
Tổng 10
14 14 28 6 9 12 1 44 40 2 23 20
0
Điểm 10
28 12 40 20
0
Thời gian 14 53 23

Ghi chú:

 Các chữ viết tắt: SL: Số lượng câu hỏi; TG: thời gian cho mỗi câu hỏi; Đ : điểm số cho mỗi câu hỏi.
 Đề thi gồm 20 câu trắc nghiệm, 02 câu hỏi ngắn kiểm tra khối kiến thức chương 5, 6; 1 bài tập gồm 04 ý hỏi nhỏ, kiểm tra khối kiến thức 2,
3, 5, 6. Tổng số câu hỏi: 26.
Hà Nội, ngày.... tháng.... năm 20....

Giảng viên thiết kế/Bộ môn Chủ nhiệm Khoa Trung tâm Đảm bảo chất lượng giáo dục

33
ThS. Nguyễn Hoàng Thái TS. Nguyễn Thị Hồng Thúy

34