09/08/2023
General information
1
Principles of
Accounting
Tran Thanh Thuy Ngoc
Email: ngocttt@uel.edu.vn
COURSE AIMS
Criteria
Bloom’s
2.3
Attitudes
2.4
Principles of accounting

Course Code
:
AC91

Credits
:
4

Periods
:
60

Prerequisite course :
N/A

Program
:
Bachelor Degree program

Level
:
For second-year students
4
On successful completion of this unit, students should be able to:

Understand the meanings of key accounting terms

Identify and understand the use of different accounting records
procedures to prepare basic financial statements of

Outline key accounting principles and standards
businesses.

Complete analysis charts and record transaction details from
journal to ledge

Interpret and make simple corrections to a trial balance

Explain the difference between cash and accrual accounting
methods

Construct basic financial statements

Analyse and interpret financial statements
to solve accounting problems in various situations.
2.2
:
Explain the role of accounting in business
scale
 Apply accounting concepts, principles and theories
Knowledge
Course name

Code Description of general goals
2.1

Course content
3
2
 Apply practical accounting skills, techniques and
Interpret acounting data presented in a variety of
forms
Estimate accounting information to make informed
judgements, recommendations or decisions.
Explain the necessity of complying with law and
professional ethics in accounting
3
2
2
2
Bloom’s scale: 1. Remember, 2. Understand, 3. Apply, 4. Analyze, 5. Evaluate, 6. Create
09/08/2023
Course content
Chapter
1
2
3
4
5
6
8
9
10
5
Topic
Accounting in business
Analyzing and recording transactions
Adjusting accounts
Completing the accounting cycle
Accounting for Merchandising Operations
Inventories and cost of sales
Cash, fraud and internal control
Accounting for receivables (self-reading/
assignments)
Long-term assets
LEARNING OUTCOMES
No.
Course Learning Outcomes
Define
and
explain
accounting
LO 1.1 concepts, principles, theories and
procedures
Demonstrate an understanding of basic
LO 2.1 accounting concepts, conventions and
principles
Apply accounting concepts and
LO 3.1
principles to analyze issues
LO 4.1 Prepare basic financial statements
Defend logically and effectively
accounting ideas and arguments using
LO 5.1
verbal, graphical and numerical forms
of communication
Demonstrate professional ethics when
LO 6.1
performing business transactions.
Capacity
2
2
TEXTBOOK AND ADDITIONAL
LEARNING MATERIALS
Textbook
John J. Wild, Winston Kwok, Sundar
Venkatesh, Ken W. Shaw (2022),
Fundamental Accounting Principles,
3rd edition. Mcgraw Hill Asia
Additional learning materials

2.1, 2.2
2.1, 2.2
No.
1.2, 2.1
1.2, 2.1
3
2.1, 2.2
1.2, 2.1
3
2.1, 2.2
1.2, 2.1
2
2.3, 2.4
5.1, 6.2
2
2.3, 2.4
5.1, 6.2
Weygandt, Kimmel and Kieso
(2019). Financial Accounting, 4th
edn. Wiley
ASSESSMENT METHODS
7
Course
Program
Objectives
LOs
6
Method
Classroom
participation
Proport
ion
Form
Discussion
1
30% Individual test
Group test
Group assignment
Group project/
/ presentation
exercise/presentation
2
Mid Term Test
3
Class room tests
Final exam
(closed book)
Total
8
LOs
LO 1.1, LO 2.1,
LO 3.1, LO 4.1
LO 1.1, LO 2.1,
LO 3.1, LO 4.1
LO 4.1, LO 5.1,
LO 6.1
LO 1.1, LO 2.1,
20% Individual test
LO 3.1, LO 4.1
LO 1.1, LO 2.1,
50% Multiple & writing exam
LO 3.1, LO 4.1
100%
09/08/2023
STUDENT RESPONSIBILITIES
 Attend
9
the classes in regular basic
 Get
involved in preparing and presenting
group assignments and group discussion.
 Deliver
assignment in timely manner
 Research
content.
information relating to the course’s
10