Duong Nhu Hung, PhD
School of Industrial Management
HCM University of Technology
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Do you want to be an accountant?
 Here is a conversation between a doctor and a patient:
 The doctor: “I have some very grave news for you. You
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only have six months to live.”
The patient: “Oh doctor, what should I do?”
The doctor: “Marry an accountant.”
The patient: “Will that make me live longer?”
The doctor: “No, but it will SEEM longer.”
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Is accounting really boring?
 Did you enjoy studying English in the beginning?
 Do you wish your English would be good enough so
that you can communicate easily with professors,
friends, or people from different countries?
 Learning English is sometimes boring, but the
benefits of using English is huge!
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Role of Accounting
 Imagine that Coopmart’s accounting data were
completely erased. Who would be affected?
 Without accounting information,
 How do investors distinguish the good businesses from
the bad ones?
 How do banks lend the money?
 How do governments collect tax?
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Objectives
 An introduction to the fundamental concepts and
procedures underlying the measurement and
reporting of financial information for profit-seeking
enterprises
 Help individual students to develop their critical
thinking, problem solving, and written
communication skills
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Course Learning Outcomes
• Analyze the key concepts in Financial accounting
• Solve problems in Financial accounting
• Evaluate solutions in Financial accounting
• Communicate and Work in team effectively
• Identify ethical issues in Financial accounting
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Materials/Tools
 Accounting (Tenth Edition), Stice, Stice, Albrecht,
and Swain.
 Publisher’s website:
 http://websites.swlearning.com/cgiwadsworth/course_products_wp.pl?fid=M20b&prod
uct_isbn_issn=9780538750844&discipline_number=4
00&template=AISE
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Grading system
Socrative Quizzes*
5%
Elearning Quizzes*
5%
Midterm
25%
Group project
15%
Final Exam
50%
Total percentage points
100%
• * Fail if your average individual score <50%
• ** You are allowed to drop two lowest-scored
quizzes
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5.
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Video/ E-learning Quizzes
 Socratives: 5%
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A 5-minute Socrative quiz will be held during class. The
quizzes are related to the video clips which you are required to
watch before the class.
You will get zero if you miss the quizzes. You are allowed to
drop two lowest - scored quizzes. There will be no make-up
quizzes.
You will need to install Socrative student version app in your
smartphone running either IOS or Android
 E-learning quiz (5%) will be given at the end of each
chapter
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Midterm (25%)
 Midterm: closed book, Multiple choice
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CLO 1: Analyze the key concepts in Financial accounting
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CLO 2: Solve problems in Financial accounting
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FINAL EXAM FORMAT & CONTENTS
 closed book.
 composed of multiple choice questions + problems
 The purpose of the final exam is to evaluate 3 CLOs:
CLO 1
CLO 2
CLO 3
Analyze the key concepts in Financial accounting
Solve problems in Financial accounting
Evaluate solutions in Financial accounting
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