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MINISTRY OF EDUCATION AND TRAINING SOCIALIST REPUBLIC OF VIETNAM

NATIONAL ECONOMICS UNIVERSITY Independence – Freedom – Happiness

COURSE SYLLABUS
Cours name: Principles of Accounting – Program name: EBBA

1. COURSE INFORMATION
o Title: Principles of Accounting...........................Code: EBAC1148.........................
o Credits: 03 credits (45 credit hours; 50 minutes/credit hour)
o Credit hours for teaching and learning activities:
+ Lecture: 22 hrs
+ Exercise and discussion: 11 hrs
+ Self-study: 12 hrs.
o Parallel course(s): None/…...
o Prerequisite course(s): None/…..
o Department conducting the course:
+ Department: Viện Quản trị Kinh doanh, Building No.12........................................
+ Faculty: Bộ môn Tài chính – Kế toán .....................................................................
+ Lecturers:
1. Assoc. Prof., Dr. Vũ Đình Hiển Phone: ...............Email: .............................
2. Asscoc. Prof., Dr. Le Thi Bich Ngoc Phone: .......Email: .............................
o Kind of the course:

Foundation □ Fundamental □

Compulsory ✘ Elective □ Compulsory □ Elective □

o Course language: English ✘ Vietnamese

2. COURSE DESCRIPTIONS
Accounting is often referred to as the language of business then understanding this means of
communication is key to performing functions of business managers.
This course provides an introduction to the field of accounting, to the basic fundamentals of
the accounting cycle (recording, summarizing, and reporting), being illustrated by a manual
bookkeeping system. This course also introduces managerial cost concepts.
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3. LEARNING RESOURCES
o Text Books/Lecture Notes:
Weygandt, Kimmel and Kieso (2018). Accounting Principles (13th ed.), John Wiley & Sons,
Inc. ISBN: 978-1-119-70708-0
Wild, John J., Shaw, Ken W., (2019). Fundamental Accounting Principles (24th ed.),
McGraw Hill Education. ISBN-978-1-259-91696-0
o Additional references:

4. COURSE GOALS
Table 4. Course goals

Goal
Goals Description PLOs Proficiency scale
s
Identify the role and scope of financial and
G1 PLO 1 2
managerial accounting.
Demonstrate an understanding of fundamental
G2 concepts and assumptions that underlie accounting PLO 1 2
principles.
Demonstrate an understanding of the steps of the
G3 financial accounting cycle and basic elements of two PLO 1 2
financial statements: balance sheet and Income
statement
G4 Identify, record and report transactions in accordance PLO 3 3
with generally Accepted Accounting principles.
Develop a basic understanding of some managerial
G5 accounting concepts. Learn how to apply the cost PLO1, 3 3
classification to compute breakeven points

5. COURSE LEARNING OUTCOMES (CLOs)

Table 5. Course learning outcomes (CLOs)

Teaching level
Goals CLOs CLOs Description
(I,T,U)
Identify the role and scope of financial and I,T
CLO1.1
managerial accounting
G1
Distinguish between Financial and Managerial
CLO1.2 T, U
Accounting
Demonstrate an understanding of fundamental
CLO2.1 T, U
concepts
G2
CLO2.2 Comprehend Generally Accepted Accounting T, U
Principles (GAAP)
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Teaching level
Goals CLOs CLOs Description
(I,T,U)
Demonstrate an understanding of the steps of the
financial accounting cycle and basic elements of two
CLO3.1 T, U
financial statements: balance sheet and Income
statement
G3
Understand elements and characteristics of balance
CLO3.2 T, U
sheet and Income Statement
Understand the link between Balance Sheet and
CLO3.3 T, U
Income Statement
Identify, record transactions in general journal,
CLO4.1 T, U
ledger of accounts
G4 Prepare trial balance, adjusted trial balance, after
CLO4.2 T, U
closing trial balance
CLO4.3 Prepare balance sheet and income statement T, U
G5 CLO5.1 Introduce basic cost concepts I,T
Comprehend cost-volume-profit relationship and
CLO5.2 T, U
determine break-even point.

6. COURSE ASSESSMENT
o Assessment methods:
- Grading: 10
- Average score of course is the total points of rubrics multiplied by the respective
weight of each rubric
o Assessment summary:

Table 6. Assessment summary

CLOs Weighting
Assessments Rubrics Week
(%)

Formative assessment

Participant Rubric 1 CLO1-5 10% 1-11

Individual tests Rubric 2 CLO1-5 20% 1-11

Midterm assessment

Midterm exam Rubric 3 CLO1-4 20% 8

Summative assessment

Final exam Rubric 4 CLO4-5 50% 12

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o Rubrics:
Rubric 1: Class participation

Areas of Weighting Excellence Good Fair Poor

assessment (%) 10 points 6.5 – 8.4 4.0 – 6.4 point 0 point
point
In class 100% Provide good Fail to make
contribution and any
innovative contribution
comments, to activities
answers

Rubric 2: Individual tests

Areas of Weighting Excellence Good Fair Poor

assessment (%) 8.5 – 10 6.5 – 8.4 4.0 – 6.4 point 0 – 3.9 point
point point
Answer to 100% 100% correct 65%-84% 40%-64% 0%-39%
questions answers correct correct answers correct
answers answers

Rubric 3: Midterm exam

Areas of Weighting Excellence Good Fair Poor

assessment (%) 8.5 – 10 6.5 – 8.4 4.0 – 6.4 point 0 – 3.9 point
point point
Answer to 100% 100% correct 65%-84% 40%-64% 0%-39%
questions answers correct correct answers correct
answers answers

Rubric 4: Final exam

Areas of Weighting Excellence Good Fair Poor

assessment (%) 8.5 – 10 6.5 – 8.4 4.0 – 6.4 point 0 – 3.9 point
point point
Answer to 100% 100% correct 65%-84% 40%-64% 0%-39%
questions answers correct correct answers correct
answers answers
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7. COURSE OUTLINE
Table 7. Course outline

Week Content Required readings text CLOs Teaching-learning activities Assessment

CLO1.
Chapter 1: Accounting in Action
1
1.1 What is accounting? I,T
1.2 Financial Accounting vs. Managerial Chapter 1 CLO1.
Lecture
1 Accounting 2 Rubric 1
Weygandt, Kimmel and Kieso Exercise and discussion
1.3 Financial Accounting and GAAP (2021). Accounting Principles CLO3.
2 Self-study
1.4 Balance sheet

Chapter 1: Accounting in Action T,U

1.5 The Accounting Equation Chapter 1 CLO2.1 Lecture
2 1.6 Business transactions Rubrics 1, 2
Weygandt, Kimmel and Kieso CLO2.2 Exercise and discussion
1.7 Analyze effects of business (2021). Accounting Principles
transactions on accounting equation Self-study

T,U
Chapter 1: Accounting in Action
Chapter 1 CLO2.1
1.8 Revenue and Recognition Principle Lecture
3 CLO2.2
1.9 Expense and Matching Principle Weygandt, Kimmel and Kieso Exercise and discussion
CLO3.2
1.10 Extended accounting equation (2021). Accounting Principles
Self-study
Chapter 2: The recording process CLO 3.1
4 T,U Rubrics 1, 2
2.1 The Account Chapter 2
CLO 3.3 Lecture
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Week Content Required readings text CLOs Teaching-learning activities Assessment

2.2 Steps in recording process Weygandt, Kimmel and Kieso Exercise and discussion
CLO 4.1
2.3 Record business transaction in journal (2021). Accounting Principles Self-study

T,U
Chapter 2: The recording process Chapter 2
CLO 4.1 Lecture
5 2.4 The ledger and posting Rubrics 1, 2
Weygandt, Kimmel and Kieso CLO 4.2 Exercise and discussion
2.5 The trial balance
(2021). Accounting Principles
Self-study

T,U
Chapter 3: Adjusting the Accounts
Chapter 3
3.1 Timing issues CLO 4.1 Lecture
6 Rubrics 1, 2
3.2 Accrual vs. Cash-Basis accounting Weygandt, Kimmel and Kieso CLO 4.2 Exercise and discussion
3.3 Adjusting entries for (2021). Accounting Principles
Self-study

T,U
Chapter 3: Adjusting the Accounts
Chapter 3
3.4 Adjusting for accruals Lecture
7 CLO 4.2 Rubrics 1, 2
3.5 The adjusted Trial Balance and Weygandt, Kimmel and Kieso Exercise and discussion
Financial Statements (2021). Accounting Principles
Self-study
Chapter 4: Completing Accounting CLO 4.2
8 T,U Rubric 1
Cycle Chapter 4 CLO 4.3
Lecture
4.1 Permanent vs. temporary accounts Weygandt, Kimmel and Kieso
4.2 Closing entries (2021). Accounting Principles Exercise and discussion
4.3 Preparing financial statements Self-study Rubric 3
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Week Content Required readings text CLOs Teaching-learning activities Assessment

Midterm exam
Chapter 19: Managerial Accounting T,U
19.1 Managerial accounting basics Chapter 19
Lecture
9 19.2 Managerial cost concepts CLO 5.1 Rubrics 1, 2
Weygandt, Kimmel and Kieso Exercise and discussion
19.3 Manufacturing costs in Financial
(2021). Accounting Principles
Statements Self-study

T,U
Chapter 22: Cost – Volume – Profit
Chapter 22
22.1 Cost behavior and cost classification Lecture
10 CLO 5.2 Rubrics 1, 2
for decision making Weygandt, Kimmel and Kieso Exercise and discussion
22.2 Cost – Volume – Profit relationship (2021). Accounting Principles
Self-study

Chapter 22: Cost – Volume – Profit T,U

22.3 Break-even analysis Chapter 22
Lecture
11 22.4 Business decision based on break- CLO 5.2 Rubrics 1, 2
Weygandt, Kimmel and Kieso Exercise and discussion
even analysis
(2021). Accounting Principles
Course wrap-up Self-study

Students take exams according to

12 Final exam Rubric 4
given schedule
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9. COURSE REQUIREMENT & EXPECTATION

9.1. Requirements for taking final /terminal exams
- Students are allowed to take the final exam if their attendance score reaches 5 points or
more (on the scale of 10).
9.2. Requirements for attending classes
- Students are responsible for attending all classes. In case of absence from school due to
force majeure reasons, sufficient and reasonable proofs must be provided. For each
absence, 1 point will be deducted 1 point. Students who miss any classes more than 3
times, with or without reason, will be considered as failing to complete the course and
have to re-register.
- Students will be awarded points for constructive comments these points are added to
attendance points and group assignments.
- Groups who do not submit the group work will receive a score of 0 (zero). Late
submissions will be deducted for each day of late submission.
9.3. Requirements for in-class behaviour
- The course is conducted on the principle of respecting learners and lecturers. Any
behaviour that affects the teaching and learning process is strictly prohibited.
- Students must come to class on time. Students who are late more than 10 minutes after
class starts will not be allowed to attend the class. Do not make noise and affect others
during the learning process.
- Laptops and tablets are only used for the purpose of taking notes for and calculating for
lectures and exercises, absolutely forbidden to use for other purposes.

Faculty Dean NEU’s President

Prof. Pham Hong Chuong

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