COURSE OUTLINE
Course ID
Course title
KT204DE01
Accounting Principles
Credits
03
To be applied to Semester – Spring 2012, School year: 2012 - 2013
A.
Course Specifications:
Periods
Periods in classrom
Total Lecture/ Laboratory/
Activity Fieldwork
periods* Seminar
Studio
(1)
(2)
(3)
(4)
(5)
45
45
0
0
0
SelfLecture Lab
study
Fieldwork
room room
periods
(6)
(7)
(8)
(9)
90
45
0
*(1) = (2) + (3) + (4) + (5) = (7) + (8) + (9)
B.
Other related Subjects:
Other related Subjects
1.
Course ID
Prerequisites:
N/A
None
Course title
N/A
C. Course Description:
This course is to equip students with the most basic knowledge of accounting - one of the tools of
economical management of the business. Students are presented the theoretical basis and
objectives of accounting, the subject of accounting, the principles and methods of accounting, as
well as manipulate the basic steps in an accounting cycle (such as students are familiar with the
accounting vouchers, recording economical events occurring in an economical entity, making
simple financial reports ...).
D. Course Objectives:
This course has three primary objectives:
(1) Providing students the basic knowledge of accounting to get ready for the professional
accounting courses in future;
(2) Catching an overview of accounting works in an enterprise.
(3) Understanding the importance of accounting work in the business activities of an enterprise.
E. Learning Outcomes:
(1) Understanding the role, position, functions, tasks, accounting works in a business;
(2) Understanding the subjects of accounting, the accounting methods using for economical
management in an enterprise;
(3) Understanding the basic contents of the accounting vouchers;
(4) Recording transactions occurring in an economical entity;
(5) Catching how to use and notes on the accounts, to write on the accounting books when the
economic events occur.
0
F. Instructional Modes:
Students are expected to attend all classes. You should come to class prepared, which
means you should have read the assigned material, attempted the exercises, and bring your
textbook, paper, and calculator. The class period is your opportunity to ask questions
about any of the material you have read or problems you have attempted to work.
Quizzes and in-class activities cannot be “made up” at a later time.
G. Textbooks and teaching aids:
Text book: Accounting, sixth edition – Horngren, Harrison, Bamber - newest edition: Chapter 1
to Chapter 8.
Reference book: Intermediate Accounting, fourth edition – Spiceland, Sepe, Tomassini - newest
edition.
H. Assessment Methods (Requirements for Completion of the Course):
Final Examination – 90’
Mid-Term Examination – 60’
Individual Project, Homework
50%
30%
20%
Subordinate semester: test will be take place in class.
Academic Integrity
Academic integrity is a fundamental value that affects the quality of teaching, learning,
and research at a university. To ensure the maintenance of academic integrity at Hoa Sen
University, students are required to:



Work independently on individual assignments
Collaborating on individual assignments is considered cheating.
Avoid plagiarism
Plagiarism is an act of fraud that involves the use of ideas or words of another
person without proper attribution. Students will be accused of plagiarism if they:
i. Copy in their work one or more sentences from another person without proper
citation.
ii. Rephrase, paraphrase, or translate another person’s ideas or words without
proper attribution.
iii. Reuse their own assignments, in whole or in part, and submit them for another
class.
Work responsibly within a working group
In cooperative group assignments, all students are required to stay on task and
contribute equally to the projects. Group reports should clearly state the
contribution of each group member.
Any acts of academic dishonesty will result in a grade of zero for the task at hand and/or
immediate failure of the course, depending on the seriousness of the fraud. Please consult
Hoa Sen University’s Policy on Plagiarism at http://thuvien.hoasen.edu.vn/chinh-sachphong-tranh-dao-van. To ensure the maintenance of academic integrity, the university asks
that students report cases of academic dishonesty to the teacher and/or the Dean. The names
of those students will be kept anonymous.
I .Teaching Staff:
No.
1
2
Professor’s name
Email, Phone number,
Office location
Office
hours
Position
Hồ sỹ tuy Đức
duc.hosytuy@hoasen.edu.vn
CS2
GV CH
Nguyễn Thanh Nam
nam.nguyenthanh@hoasen.edu.vn
J. Outline of Topics to be covered (Learning Schedule):
Main semester: Once per week;
Subordinate semester: Twice per week.
Week
Lectures
Text book
(session )
1
2
3
4
5
6
7
8
9
10
11
12
13
Accounting and the Business Environment
- Regulating Accounting.
- Types of Business Organizations
- Accounting Business Transactions
Recording Business Transactions
- The account, the Ledger, and the Journal
- Double-Entry Accounting
- The T account
Recording Business Transactions
The Balance Sheet - Classification:
- Assets
- Liabilities
- Shareholders’ Equity
Solving Problems
Chapter 1
Chapter 2
Chapter 2
The Adjusting Process
- Financial Statements and Adjusting Entries
- The Adjusted Trial Balance
- Ethical Issues in Accrual Accounting
Completing the Accounting Cycle
- Completing the Accounting Cycle
- Classifying Assets & Liabilities
- Accounting Ratio
Solving problems & Review for Mid-term Test
Mid-term Test + Continue teaching
Merchandising Operations
- Perpetual System
- Periodic System
- Sales Revenues, Cost of Good Sold, Gross Profit
Merchandise Inventory
- FIFO method
- LIFO method
- Average-Cost method
- Comparison the methods
Future Value of Cash & Solving problems
Internal Control & Cash
- Internal Control
- Bank reconciliation
- Petty Cash
Internal Control & Cash
- Bank reconciliation
Chapter 3
Chapter 4
Chapter 5
Chapter 6
Chapter 7
Chapter 8
Chapter 8
GV CH
14
15
- Petty Cash
Solving Problems
Final Test
Comprehensive
Notice:
Subject is designed with the participant of guest speaker who will share reality from
experience or students will be attended the seminar during the subjects