COURSE IMPLEMENTATION PLAN

<Hoa Lac>

(Under Decision No. 1033/QĐ-ĐHFPT dated 07/12/2016)

Course name: PRINCIPLES OF ACCOUNTING
Course code: ACC101
Level:
Implementation period: Spring 2017
Group leader /lecturer: Tran Khanh Trang/ Mac Thi Phuong Thuy
E-mail: Trangtk@fpt.edu.vn/ thuymtp2@fe.edu.vn
Phone: 0982552675

1) Main objectives and goals of the course

Upon completion of this course, students should:
1. Have clear understanding of ideas, principles, and techniques of accounting
2. Have the knowledge and tools to better understand business performance issues,
and the decisions and problems faced by managers;
3. Understand the important role of accounting and finance in all organizations, in all
jobs, and its link with the development of increasingly sophisticated IT systems.
Specific objectives :
1. Recognize and organize accounting transactions
2. Classify and calculate correctly in terms of revenue, cost, profit or loss in an
account
3. Be able to prepare comprehensive and accurate financial statements
4. Learn how to prepare comprehensive and realistic budget plans.
5. Have the ability to appraise the efficiency of the project
* The ABET Outcomes that the course will cover: (choose and keep outcomes from the
following 11 outcomes, delete the others)1
a. An ability to apply knowledge of Mathematics, Science and engineering
b. An ability to design and conduct experiments, analyze and interpret data
c. An ability to communicate effectively
d. The broad education necessary to understand the impact of engineering solution in
a global, economic, environmental and societal context
e. A knowledge of contemporary issues
2) Course Textbook(s)/ Resources:
a) Main textbook/ resources: Wild, Shaw, & Chiappetta, 2009, Principles of
Accounting, 19th Edition, McGraw Hill.
Or:
Wild, Shaw, & Chiappetta, 2013, Fundamental Accounting Principles, 21st Edition,
McGraw Hill.
b) Reference books or resources ( name of the book, estimated number of books,
complete url addresses for reference…)
Ref 1: Wild, Larson, Chiappetta, 2007, Fundamental accounting principles, Mc
Graw-Hill.
Ref 2: Weygandt, Kimmel, Kieso, 2009, Accounting principles, Wiley
1
Note: Please delete words in italic written in between brackets when using.

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 COURSE IMPLEMENTATION PLAN
<Hoa Lac>

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3) Implementation plan in details

Student's
Topics/
Wee Slot task Teacher's Student's task
Chapters/ Content Category
k number before Material after class
Unit
class

Topic/Cha
pter <1>
Chapter 1: Accounting in business Book,
1. Importance of accounting Powerpoint, Do exercises,
Lecture Textbook
1 1,2 2. Fundamental of accounting case study self - review,
Tutorial Chapter 1
3. Transaction analysis and the accounting equation teaching notes, assignment
4. Financial statements solution

Topic/Cha Do exercises,
pter <1> Book, self - review,
Powerpoint, assignment,
1 Exercise Activities: Chapter 1 Textbook
3 Tutorial case study Additional
About Business Transaction Chapter 1
teaching notes, reading
solution following
chapter
Topic/Cha Book,
pter <2> Chapter 2: Analyzing and recording transaction Powerpoint, Do exercises,
2 Lecture Textbook
4 1. Analyzing and recording process case study self - review,
Tutorial Chapter 2
2. Analyzing and processing transaction teaching notes, assignment
solution
Topic/Cha Do exercises,
pter <2> Individual Assignment Release Book, self - review,
Chapter 2: Analyzing and recording transaction (cont) Powerpoint, assignment,
2 Lecture Textbook
5,6 3. Trial balance case study Additional
Tutorial Chapter 2
Exercise Activities: Chapter 2 teaching notes, reading
About Trial Balance solution following
chapter

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Topic/Cha Quiz1 (chapters 1,2)
pter <3> Group Assignment Release Chapter 3 : Adjusting Book,
accounts and preparing financial statement Powerpoint, Do exercises,
3 Lecture Textbook
7,8 1. The accounting period case study self - review,
Tutorial Chapter 3
2. Accrual basic vs. cash basis teaching notes, assignment,
3. Adjusting account solution

Topic/Cha Do exercises,
pter <3> Book, self - review,
3 Powerpoint, assignment,
Lecture Textbook
9 Exercise Activities: Chapter 3 about Adjusting process case study Additional
Tutorial Chapter 3
teaching notes, reading
solution following
chapter
Topic/Cha Do exercises,
pter <4> Book, self - review,
Chapter 4: Accounting cycle
Powerpoint, assignment,
4 1. Work sheet as a tool Lecture Textbook
10 case study Additional
2. Closing process Tutorial Chapter 4
teaching notes, reading
solution following
chapter
Topic/Cha Do exercises,
pter <4> Chapter 4: Accounting cycle (cont) Book, self - review,
3. Accounting cycle Powerpoint, assignment,
4 Lecture Textbook
11,12 4. Preparing financial statement case study Additional
Tutorial Chapter 4
Exercise Activities: Chapter 4 teaching notes, reading
About Closing process and preparing Financial statement solution following
chapter
Topic/Cha Quiz 2 (Chapter 3,4)
pter <5> Do exercises,
Chapter 5: Accounting for Merchandising operations
Book, self - review,
1. Merchandising Activities
5 Powerpoint, assignment,
2. Accounting for Merchandise purchase Lecture Textbook
13, 14 case study Additional
3. Accounting for Merchandise sales Tutorial Chapter 5
teaching notes, reading
4. Completing the Accounting cycle
solution following
5. Financial statement formats
chapter

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Topic/Cha Do exercises,
pter <5> Book, self - review,
Exercise Activities: Chapter 5
Powerpoint, assignment,
5 About Accounting for Merchandising operations Textbook
15 Tutorial case study Additional
Individual Assignment guidelines Group Assignment Chapter 5
teaching notes, reading
guidelines
solution following
chapter
Topic/Cha Do exercises,
pter <6> Book, self - review,
Mid-term test (chapters covered so far)
Powerpoint, assignment,
6 Chapter 6: Accounting Inventories (current assets) Lecture Textbook
16 case study Additional
1. Inventory basic Tutorial Chapter 6
teaching notes, reading
2. Internal costing under a perpetual system
solution following
chapter
Topic/Cha Do exercises,
pter <6> Book, self - review,
Chapter 6: Accounting Inventories (current assets) Powerpoint, assignment,
6 Lecture Textbook
17,18 3. Valuing inventory at LCM case study Additional
Tutorial Chapter 6
Exercise Activities: Chapter 6 teaching notes, reading
solution following
chapter
Topic/Cha Do exercises,
pter <8> Book, self - review,
Chapter 8: Cash and Internal Controls
Powerpoint, assignment,
7 1. Control of Cash Lecture Textbook
19 case study Additional
2. Banking activities as controls (Bonus - optional) Tutorial Chapter 8
teaching notes, reading
3. Cashflow statement
solution following
chapter
Topic/Cha Book,
pter <9> Chapter 9: Accounting receivable:
Powerpoint, Do exercises,
1. Accounting receivable Lecture Textbook
20 case study self - review,
7 2. Notes receivable Tutorial Chapter 9
teaching notes, assignment
solution

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Topic/Cha Do exercises,
pter <9> Chapter 9: Accounting receivable: Book, self - review,
3. Disposing of receivables Powerpoint, assignment,
7,8 Lecture Textbook
21,22 case study Additional
Tutorial Chapter 9
Exercise Activities: Chapter 9 about Accounting teaching notes, reading
receivable solution following
chapter
Topic/Cha Do exercises,
pter <10> Quiz 3 (Chapters: 6,8,9)
Book, self - review,
Chapter 10: Plant assets, natural resources and
Powerpoint, assignment,
8 intangibles Lecture Textbook
23,24 case study Additional
1. Plant assets Tutorial Chapter 10
teaching notes, reading
2. Natural resource
solution following
3. Intangibles assets
chapter
Topic/Cha Do exercises,
pter <10> Book, self - review,
Powerpoint, assignment,
9 Exercise Activities: Chapter 10 about Plant assets, Lecture Textbook
25 case study Additional
natural resources and intangibles Tutorial Chapter 10
teaching notes, reading
solution following
chapter
Topic/Cha Do exercises,
pter <11> Chapter 11: Current liabilities
Book, self - review,
1. Characteristic of liabilities
Textbook Powerpoint, assignment,
9 2. Known liabilities Lecture
26 Chapter 11, case study Additional
Chapter 14: Long –term liabilities Tutorial
14 teaching notes, reading
1. Basic of bonds
solution following
2. Bond issuances
chapter
Topic/Cha Do exercises,
pter <13> Chapter 13: Accounting for Corporations Book, self - review,
1.Corporate Form of Organization Powerpoint, assignment,
9 Lecture
27 2. Basics of Capital Stock Textbook case study Additional
Tutorial
3. Preferred Stock chapter 13 teaching notes, reading
4. Statement of Retained Earnings solution following
chapter
Topic/Cha
pter <13>
Introduction to VAT in Vietnammese Accounting Book, Do exercises,
Lecture chapter
28 System. Powerpoint, self - review,
Tutorial cover so far
10 Course Revision case study assignment,
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 Additional
teaching notes, reading
solution following
chapter
Topic/Cha Book, Do exercises,
pter <13> Powerpoint, self-review,
Individual Assignment Submission chapter
29, 30 Lecture case study CMS, and
10 Group Assignment Presentation cover so far
teaching notes, prepare for final
solution exam
FINAL EXAM

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4) Training activities:
a) Class-based activities (how many slots/periods in total and per day/ week?
Describe briefly main activities in classes of students)
Total of 30 slots in Class. 2-3 days per week.
Students are expected to:
- Actively participate in class activities
- Fulfil tasks given by instructor after class
- Use their own laptop in class only for learning purpose
- Read the textbook in advance
- Access the course website (http://cms.fpt.edu.vn) for up-to-date information and
material of the course, for online supports from teachers and other students and for
practicing and assessment.
b) Practice – Labs (how many slots/periods in total and per day/ week? Describe
briefly how students practice in Lab-sessions)
No
c) Self-study (how many slot/periods in total and per day/ week? Describe briefly how
students practice self-study)
No
d) Consultation (describe how to maintain discussion between students and
instructors such as through forums, e-mail, websites or face-to- face consultation…)
- Discussion during lectures and presentations
- Contact via email with lecturer
- One lecture of revision
5) Usage of Information Technology in/during the course
a) Provide information or materials through the internet. (Describe main sources of
online reference, complete url addresses…)
b) Use online materials (what, where and how?)
Financial websites: bloomberg, listed companies' website to access their financial
statements and financial information during the whole course.
c) Information exchanged between lecturers and students (Assignment submission,
marking, comment…)
d) Specific technical requirement for the subject (if any)
6) Soft skills and personal development throughout the course
a) Presentation skills: (list out activities carried out within this course to develop
students’ presentation skills)
- Present accounting relating issues before class
b) Team work skills: ((list out activities carried out within this course to develop
students’ teamwork skills)
- Do assignments in random groups
- Discuss in group during lectures
c) Other skills (Reading, writing, self-study, communication skills, management skills,
leader skills…)
- Read books before class
- Doing assignments in writing and presenting
d) Content for personal development (Culture, Arts, Social and community
responsibilities, physical training…)
No
7) Assessment Scheme:
a) Ongoing assessment (OA):
- 01 Progress group reports: 15%
- 01 Progress individual report : 15%
- 02 quizzes (5% each): 10%
- 01 Midterm exam: 15%
- Final class test: 15%
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 b) Final examination (FE):
1. Date: <example: at the end of week 10>
2. Total weight: 30%
3. Structure:
Part Weigh Time Type Question
t Instruct Submit Marker Content No. of Mark
question
Multiple 100% 60m Close book Computer Computer All Chapter 50 1 each
choice covered so far
Total 50
Total 100% 60m

d) Final result (FR): example: FR = 0.7 OA + 0.3 FE

e) Completion criteria: Final Result >=5 & Final Exam Score >=4
Note:
Every on-going assessment component >0
If the mid-term test = 0, students have a chance to redo and get 80% of the result.

8) List of attending lecturers:

No Name Teaching Role Contact

1. Tran Khanh Trang Lecturer Trangtk@fpt.edu.vn
2. Mac Thi Phuong Thuy Lecturer thuymtp2@fe.edu.vn

Approved by: Considered by: Built by:

(Campus Director) (Academic Division) (Academic Department)

Name: Ta Ngoc Cau Name: Phan Truong Lam Name: Mac Thi Phuong Thuy
Date: Date: Date:

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