Mẫu 7: Đề cương chi tiết học phần

UNIVERSITY OF ECONOMICS AND LAW

FACULTY OF ACCOUNTING - AUDITING
DEPARTMENT OF ACCOUNTING

DETAILED COURSE SYLLABUS

1. General information:
Vietnamese course’s
Nguyên lý kế toán
name
English course’s name Principles of accounting

Course code
EAA2028
Basic knowledge block by industry

Knowledge block
X Compulsory Optional

Program Bachelor
Majors Business and management industry
Academic course 2023
Academic year First year
Semester 2
3 credits
Theory (15 teaching hours per credit): 3 credits
Practice, experiment, discussion (30 teaching hours
Credits
per credit): 0
Self-study, self-research (30 teaching hours per
credit): 90 teaching hours
Prerequisite course N/A
Previous course N/A
Following course N/A
Parallel course
Language English
Lecturers MBA. Trần Thanh Thúy Ngọc; MBA. Trương Thị
Hạnh Dung; MBA. Mai Thị Phương Thảo; MBA.
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Dương Trọng Nhân; PhD. Nguyễn Hoàng Diệu Hiền

MBA. Trần Thanh Thúy Ngọc; MBA. Trương Thị
Tutors Hạnh Dung; MBA. Mai Thị Phương Thảo; MBA.
Dương Trọng Nhân; PhD. Nguyễn Hoàng Diệu Hiền

2. Course description
The course provides basic knowledge of accounting including: the nature and
functions of accounting, objects of accounting, accounting assumptions and
principles, accounting environment, professional ethics, accounting methods,
application of accounting methods in collecting, processing and providing
information on financial reports for economic decision making in businesses.
3. Textbook and learning materials
Textbook:
[1] TS La Xuân Đào, ThS Phạm Thị Huyền Quyên, ThS Trần Thanh Thúy Ngọc, ThS
Nguyễn Chí Hiếu, TS.Hồ Xuân Thủy, ThS.Lợi Minh Thanh, TS.Nguyễn Thị Phượng
Loan, PGS.TS.Phạm Quốc Thuần, ThS.Nguyễn Thị Thu Thủy. Giáo trình Nguyên lý
kế toán: Trường Đại học Kinh tế - Luật. NXB ĐHQG TP.HCM 2020. (Link
https://opac.vnulib.edu.vn/search~S18*vie?/XNguy{u00EA}n+l{u00FD}+k{u1EBF}
+to{u00E1}n&searchscope=18&SORT=DZ/XNguy{u00EA}n+l{u00FD}+k{u1EBF}
+to{u00E1}n&searchscope=18&SORT=DZ&extended=0&SUBKEY=Nguy
%C3%AAn+l%C3%BD+k%E1%BA%BF+to%C3%A1n/1%2C49%2C49%2CB/
frameset&FF=XNguy{u00EA}n+l{u00FD}+k{u1EBF}
+to{u00E1}n&searchscope=18&SORT=DZ&2%2C2%2C)
[2] John J. Wild, Winston Kwok, Sundar Venkatesh, Ken W. Shaw. Fundamental
Accounting Principles. Mcgraw Hill Asia 2022 (Link:
https://www.mheducation.com.sg/fundamental-accounting-principles-9789814923378-
asia-group)
Learning materials:
[3] TS.Phạm Quốc Thuần, TS.Nguyễn Thị Lan Anh, TS La Xuân Đào, TS.Nguyễn Thị
Khoa, ThS Phạm Thị Huyền Quyên, ThS Trần Thanh Thúy Ngọc, ThS Nguyễn Chí
Hiếu, TS.Hồ Xuân Thủy, ThS.Lợi Minh Thanh, ThS.Nguyễn Thị Thu Thủy. Sách
tham khảo Bài tập Nguyên lý kế toán: Trường Đại học Kinh tế - Luật. NXB ĐHQG
TP.HCM 2019 (Link:
 3

https://opac.vnulib.edu.vn/search~S18*vie?/XNguy{u00EA}n+l{u00FD}+k{u1EBF}
+to{u00E1}n&searchscope=18&SORT=DZ/XNguy{u00EA}n+l{u00FD}+k{u1EBF}
+to{u00E1}n&searchscope=18&SORT=DZ&extended=0&SUBKEY=Nguy
%C3%AAn+l%C3%BD+k%E1%BA%BF+to%C3%A1n/1%2C49%2C49%2CB/
frameset&FF=XNguy{u00EA}n+l{u00FD}+k{u1EBF}
+to{u00E1}n&searchscope=18&SORT=DZ&1%2C1%2C)
[4] Legal documents (Vietnmese accounting Law, Vietnamese accounting standards,
Vietnamese accounting regime); taxes and other related legal documents.
[5] Lectures
4. Course objectives
Course
learning Capacit
Course objectives Description of course objectives
outcomes y scales
(COx) (1) (2)
(CLOx) (4)
(3)
CO1 Knowledge: Students can explain CLO1 2
accounting concepts, principles,
methods and apply accounting CLO3 3
methods in businesses.
CO2 Professional skill: Students have CLO1 2
proficient professional practice skills
which create a foundation for in-depth
CLO3 2
study and research in the field of
accounting and auditing.
CO3 Group organization and group
management skills: Students have
CLO6 2
skills to form groups to solve tasks and
run groups effectively.
CO4 Ability for lifelong learning and CL02, 2
international integration: Students CL05
have the ability to research in the field
of accounting and related international
economic fields. They also have the
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ability to participate in in-depth

training courses, ands work in
international environment in
accounting and auditing profession.
CO5 Attitude and responsibility: Develop
and practice professional attitude, have
CLO2,
professional ethics, and be responsible 2
CLO4
for complying with the law in general
and the accounting law in particular.

(1): Symbol of the course objectives.

(2): Describe the goals including active verbs, learning outcome topics, and
general context of application.
(3), (4): Symbol of course learning outcomes and capacity scales.
5. Course learning outcomes
(Specific course objectives or course learning outcomes and teaching level I, T, U
or I, R, M)
Course Program Teaching level
Description of course learning
learning learning (I, T, U or I, R,
outcomes
outcomes outcomes M)
(2)
(1) (PLOs) (3)
Explain the nature of accounting, PLO2
functions of accounting, accounting
CLO 1 I
assumptions and principle, and
technical terms in accounting.
CLO 2 Understand the accounting PLO2
environment and professional ethical PLO9
I
requirements of the accounting and
auditing profession.
CLO 3 Apply accounting methods in a micro PLO3 I
enterprise (accounting documents,
evaluate accounting objects, accounts
and double-entry bookkeeping,
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accounting synthesizing and

balancing)
CLO 4 Understand the need to comply with PLO9
the law and clearly understand the
I
responsibility of the accounting and
auditing profession to the community.
CLO 5 Explain the need for lifelong learning PLO8
I
to improve professional qualifications.
CLO 6 Be able to set up groups, coordinate PLO8
group activities to find documents and I
assign work effectively.

(1): Symbol of course learning outcomes

(2): Describe the course learning outcomes including active verbs, learning
outcome topics, and general context of application.
(3): I: Introduce; T: Teach; U: Utilize or I: Introduce; R: Reinforced; M: Mastery.
6. Course assessments
General requirements of the course according to regulations:
+ Students who are absent from any assessment session without a valid reason must
receive a score of 0. Students who are absent with a valid reason are allowed to take
assessment in another round and receive their score for the first time.
+ Component scores: course result is evaluated according to the learning process,
expressed by component scores rounded to one decimal place.
+ The course score is calculated from the sum of the component scores multiplied by
the corresponding weight, rounded to one decimal place.
(Components, assessments, assessment criteria, assessment standards, and
assessment proportions show correlation with the course learning outcomes)
Component Course Assessment Assessment Sub-
assessments Assessments learning criteria duration proportions
Proportions
(1) (Ax.x) outcomes (4) (5) (7)
(6)
(2) (CLOx)
(3)
A1. A1.1 CLO 1 Multiple 20 mins 30% 33,333%
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A1.2 CLO 2 choice, 20 mins 33,333%

cases
Formative A1.3 CLO 4, 5, Group 50 mins 33,333%
assessment 6 presentation,
group
assignment
A2.1 CLO 3 Multiple 30 mins 20% 100%
A2. Mid-
choice,
term test
cases
A3.1 CLO 1, 2, Multiple 60 mins 50% 100%
A3. Final
3 choice,
exam
cases

In addition, students also receive bonus points for participating in speeches,

volunteering, and doing exercises (according to each instructor's regulations, bonus points
can be 0.25 points or 0.5 points per time to be added to formative assessment. Lecturer
informs the regulation to students in the first session).

(1): Assessment components of the course.

(2): Symbol of assessments

(3): CLOs are assessed.

(4): Assessment criteria such as group/individual homework, group/individual

exercise in class, projects…

(5): Assessment duration in minutes in class (if any)

(6): Proportion of each assessment in the total assessment

(7): Proportion of each assessment in the component assessment

- Assessment scale: a 10-point scale, a 100-point scale or a 4-point scale is used to record and
classify assessment results. The scoring scale and grading of learning outcomes are implemented
as follows:
Classification 10-point scale 100-point scale 4-point scale
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Score Score in
in letter
number
Excellent From 9.0 to 10.0 From 90 to 100 4,0 A+
Good From 8.0 to nearly 9.0 From 80 to nearly 90 3,5 A
Rather From 7.0 to nearly 8.0 From 70 to nearly 80 3,0 B+
Above average From 6.0 to nearly 7.0 From 60 to nearly 70 2,5 B
Average From 5.0 to nearly 6.0 From 50 to nearly 60 2,0 C
Weak From 4.0 to nearly 5.0 From 40 to nearly 50 1,5 D+
Least From 3.0 to nearly 4.0 From 30 to nearly 40 1,0 D
< 3,0 Under 30 0,0 F

- A course with a score of 5.0 or higher is considered a passing course, the number of
credits for this course is counted as cumulative credits.
7. Detailed course plan
(Teaching contents by lesson, showing correlation with the course learning outcomes,
teaching and learning activities (in class, at home) and course assessments)
Theory
Teaching &
No. Course content LO Assessments
learning activities
1 INTRODUCTION TO THE LO 6 Lecturer
COURSE - Lecture
- Provide
information clearly
- General information about the
and completely to
course
learners so that they
- Course objectives, course
understand the
learning outcomes
course the most.
- Course content
- Introduce a
- Textbook and learning
course syllabus
materials
Students in class
- Requirements to learners
- Listen, take notes,
discuss
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- Make questions
- Divide groups,
appoint a group
representative and
agree on group
- Assessment methods and
work principles
measurement of learning
Students at home
outcomes
Prepare and read
learning materials
(read chapter 1 in
materials [1], [2],
[5]).
2 Chapter 1: Overview of LO 1 Lecturer: - Discuss and
accounting LO 2 - Lecture answer
1.1. The nature of accounting LO 4 - Give real questions
1.1.1. Definition of LO 6 businesss cases for - Quizzes and
accounting discussion short exercises

1.1.2. The role of - Discuss, consult

accounting students’ questions.

Students in class
1.1.3. Functions of
- Listen
accounting
- Discuss, team
1.1.4. Requirements for
work, do case study
accounting information
Students at home
1.2. Users of accounting
- Review the
information and accounting
previous lessons
classification
- Do homework
1.3. Objects of accounting and - Prepare for
accounting equation upcoming lessons
1.4. Accounting methods and (read chapter 2 in
accounting processes materials [1],
1.5. Basic accounting principles chapter 1 in
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material [2]).
- Research legal
documents
(Accounting law,
1.6. Accounting environment VAS) (read
1.6.1. Regulatory environment material [4])
1.6.2. Professional Tutor:
associations - Lecturer: Review
1.6.3. Accounting chapter 1; consult
informatics (referring to the students’ questions;
information technology correct exercises in
environment) materials [2], [3],

1.6.4. Professional ethics [5]

- Students: Make
questions; do
exercises in
materials [2], [3],
[5]
3 Chapter 2: Financial LO 1 Lecturer: - Discuss,
statements LO 2 - Lecture Q&A
2.1. Statement of financial LO 3 - Give real - Quizzes and
position LO 4 businesss cases for short exercises
2.2.1. Definition and LO 6 discussion - Assess
meaning - Discuss, consult presentations
2.2.2. Structure students’ questions.
2.2.3. Balance characteristic Students in class
2.2. Statement of profit or loss - Listen
2.3.1. Definition and - Discuss previous
meaning lesson
2.3.2. Items on SPL - Discuss cases
2.3. Statement of cash flow Students at home
2.4. Notes to financial - Review the
statements
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previous lessons
- Do homework
- Prepare for
upcoming lessons
(read chapter 3 in
material [1],
chapter 2 in
material [2]).
Tutor:
- Lecturer: Review
chapter 2; consult
students’ questions;
correct exercises in
materials [2], [3],
[5]
- Students: Make
questions; do
exercises in
materials [2], [3],
[5]
4 Chapter 3: Accounts and LO 1 Lecturer - Discuss,
double entry bookkeeping LO 2 - Lecture Q&A
3.1. Accounts LO 6 - Give real - Quizzes and
3.1.1. Definition businesss cases for short exercises
3.1.2. Structure discussion - Assess
3.1.3. Debit and credit rules - Discuss, consult presentations
3.2. Double entry bookkeeping students’ questions.
3.2.1. Definition - Give group
3.2.2. Principles presentation topic
3.2.3. Double entry or group
3.3. General accounting and assignment to
subsidiary accounting students.
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3.3.1. Definition Students in class

3.3.2. The relationship - Listen
between general accounting and - Discuss previous
subsidiary accounting. lesson

3.4. Check and compare - Discuss cases

accounting records. Students at home

- Review the
3.5. Relationship between
previous lessons
accounts and financial
- Do homework
statements
- Prepare for
3.5.1. Relationship between
upcoming lessons
accounts and statement of
(read chapter 4 in
financial position
material [1],
3.5.2. Relationship between
chapter 6 in
accounts and statement of profit
material [2]).
or loss
- Prepare for group
3.6. Introduction to chart of presentation or
accounts (mention contra group assginment
accounts (for example, Account Tutor:
214) and bisexual accounts) - Lecturer: Review
chapter 3; consult
students’ questions;
correct exercises in
materials [2], [3],
[5]
- Students: Make
questions; do
exercises in
materials [2], [3],
[5]
5 Chapter 4: Methods for LO 1 Lecturer - Discuss,
measuring accounting objects LO 2 - Lecture Q&A
- Give real - Quizzes,
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4.1. Definition and meaning LO 3 businesss cases for exercises

4.1.1. Definition discussion - Group
4.1.2. Meaning - Discuss, consult presentation or
4.2. Methods for measuring students’ questions. group
some accounting objects Students in class assignment
4.2.1. Methods for - Listen
measuring fixed assets - Discuss previous
4.2.2. Costing methods for lesson
inventory (mention 2 inventory - Discuss cases
systems, 3 costing methods: - Make group
average unit cost, FIFO and presentation or
specific identification) group assignment
Students at home
- Review the
previous lessons
- Do homework
- Prepare for
upcoming lessons
(read chapter 5 in
materials [1];
section 1 and
section 5, chapter 2
in Accounting Law
No. 88/QH13).
Tutor:
- Lecturer: Review
chapter 4; consult
students’ questions;
correct exercises in
materials [2], [3],
[5]
- Students: Make
questions; do
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exercises in
materials [2], [3],
[5]
6 Chapter 5: Accounting LO 1 Lecturer - Discuss,
documents, accounting books LO 2 - Instruct students Q&A
and taking physical count LO 4 to research lessons - Quizzes and
5.1. Accounting documents LO 6 - Give real short exercises
5.1.1. Definition and businesss cases for - Assess
meaning discussion presentations

5.1.2. Classification - Discuss, consult

students’ questions.
5.1.3. Procedure for
Students in class
preparing and processing
- Discuss previous
accounting documents.
lesson
5.2. Taking physical count
- Discuss cases
5.2.1. Definition and
Students at home
meaning.
- Review the
5.2.2. Scope previous lessons
5.2.3. Time - Do homework
5.2.4. Method - Prepare for

5.2.5. The role of upcoming lessons

accountants when taking (read section 6.1;

physical count 6.2 in material [1],

chapter 5, chapter
5.3. Accounting books
10 in material [2]).
5.3.1. Definition and
Tutor:
meaning
- Lecturer: Review
5.3.2. Classification
chapter 5; consult
5.3.3. Bookkeeping and students’ questions;
correcting methods correct exercises in
5.3.4. Accounting forms (list the materials [2], [3],
accounting book forms only, [5]
illustrate the general journal
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form) - Students: Make

questions; do
exercises in
materials [2], [3],
[5]
7 Chapter 6: Recording some LO 1 Lecturer - Discuss,
major transactions in LO 2 - Lecture Q&A
manufacturer LO 3 - Give real -
6.1. Accounting for basic cost LO 4 businesss cases for Comprehensive
elements of the production discussion exercises
process. - Discuss, consult
6.1.1. Accounting for raw students’ questions.
materials and supplies Students in class

6.1.2. Accounting for - Listen

salaries and salary deductions - Discuss previous

lesson
6.1.3. Accounting for fixed
- Discuss cases
assets
- Make
6.2. Accounting for collecting
presentation:
of production costs and
Limitations of
calculating cost of finished
financial statements
goods
Students at home
6.2.1. Accounting for
- Review the
collecting of production costs
previous lessons
6.2.2. Accounting for
- Do homework
calculating cost of finished
- Prepare for
goods
upcoming lessons
6.3. Accounting for sales (read section 6.3;
process and determining 6.4 in material [1],
business results. chapter 5 in
6.3.1. Accounting for cost of material [2]).
goods sold and sales revenue Tutor:
6.3.2. Accounting for selling - Lecturer: Review
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expenses, general administrative chapter 6; consult

expenses and current corporate students’ questions;
income tax expense correct exercises in
6.3.3. Accounting for materials [2], [3],
determining business results [5]
- Students: Make
questions; do
exercises in
materials [2], [3],
[5]
Review course content, Lecturer
compare, analyze, contrast, and Review course
synthesize knowledge content, compare,
analyze, contrast,
LO 1
and synthesize
LO 2
knowledge Student Comprehensive
8 LO 3
in class exercises
LO 4
Do comprehensive
LO 5
exercises
Student at home
Prepare for final
exam
(1): Information about the week/session.
(2): List teaching content by chapter and section
(3): List the relevant course learning outcomes (write the symbol CLOx)
(4): List teaching and learning activities (in class, at home), including reading
materials in advance (if required)
(5): List related assessments (write symbol Ax.x)
8. Learning duration
Methods Teaching & learning activities Times Duration Total
(hour) duration
(hour)
Class time Study, exercises and discussions 13 15/6 195/6
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Methods Teaching & learning activities Times Duration Total

(hour) duration
(hour)
(including exam in class according to the course
week) plan
Multiple choice, cases (including
Formative test A1.1 time to organize, complete and 1 5/6 5/6
correct)
Formative test A1.2 Multiple choice, cases (including
time to organize, complete and 1 5/6 5/6
correct)
Formative test A1.3 Group presentation, group
assignment (including time to 1 15/6 15/6
organize, complete and correct)
Multiple choice (including time
Midterm test A2.1 to organize, complete and 1 5/6 5/6
correct)
Total duration 225/6
Total duration/ ….. hour 37,5
Credit conversion according to ECTS 3

Note: 1 period = 50 mins = 5/6 hour; 1 credit 50h includes time spent studying in
class, self-studying, researching, making tests, and assessing.
9. Course regulations
The time for formative tests and midterm test are announced in advance and
students have to attend. If students cannot attend, the lecturer will only handle re-
examination for cases of absence with reasonable reasons and evidence (illness, filial
piety, marriage, etc.)
Students missing 2 or more formative tests or midterm test are not allowed to take
the final exam.
10. In charge of the course
- Faculty: Accounting - Auditing
- Department: Accounting
- Address and email: [email protected]
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11. Syllabus was updated and compiled on: August 10, 2023.
12. Syllabus was evaluated and approved on:

Ho Chi Minh city,

PREPARED BY HEAD OF DEPARTMENT DEAN

TRẦN THANH THÚY NGỌC PHẠM QUỐC THUẦN HỒ XUÂN THỦY