Accounting

Graduates with an Accounting-Auditing major are expected to master in-depth knowledge of Vietnamese and international accounting and auditing; to demonstrate analysis skills, systems thinking skills, and competence in solving problems in daily life as well as in accounting-auditing areas; to prove active, self-motivated, and professionally ethical. They are also able to meet the human resources demands for development and integration trends.

BANKING UNIVERSITY

OF HO CHI MINH CITY

SOCIALIST REPUBLIC OF VIETNAM

Independence- Freedom- Happiness

 

CURRICULUM BACHELOR of SCIENCE

(Pursuant to the Decision No….. /QĐ-ĐHNH dated…….  of the President of Banking University Ho Chi Minh City)


Title                            : BS in ACCOUNTING – AUDITING

Code                           : 7340301

Major                         : ACCOUNTING

Level of education   : Undergraduate

Mode of education   : Full-time

 

1. EDUCATIONAL OBJECTIVES

1.1. Overall objectives

Graduates with an Accounting-Auditing major are expected to master in-depth knowledge of Vietnamese and international accounting and auditing; to demonstrate analysis skills, systems thinking skills, and competence in solving problems in daily life as well as in accounting-auditing areas; to prove active, self-motivated, and professionally ethical. They are also able to meet the human resources demands for development and integration trends.

1.2. Specific objectives

1.2.1. Knowledge

Students are equipped with fundamental knowledge of not only macroeconomics at national level but also microeconomics at corporate level (including businesses, banks, financial institutions, etc.); basic knowledge of Vietnamese accounting-auditing standards and policies; and in-depth knowledge of international accounting-auditing standards and principles. 

1.2.2. Personal and professional skills

Students are trained the skills to search for, collect and analyze data; systems thinking skills in accounting-auditing; analysis skills, argument skills, and problem-solving skills in accounting-auditing; research skills and discovery skills in accounting-auditing; presentation skills, teamwork skills, communication skills, and critical skills. Students also perform the competence in English and computer science to meet their professional demands.

1.2.3. Attitude

The program is designed to foster students’ meticulousness, righteousness and responsibility in their profession; to develop their active mind and self-motivation in practice; and to cultivate students’ cooperation and support towards colleagues. 

1.2.4. Professional competence

The program is designed to develop students’ competence in organizing and controlling accounting information systems; solving accounting problems; and assessing accounting standards and policies.

 

2. LEARNING OUTCOME

Graduates with an Accounting major are expected to hold such positions as an accountant, internal controller, internal auditor, accounting consultant, financial consultant, tax consultant, tax officer, auditor, etc. at various businesses, banks, financial institutions, and government units.

 

3. ACADEMIC PROGRAM TIMELINE

The academic program timeline designed for this curriculum is 4 years, including 8 main semesters and 3 summer semesters. In the first 7 main semesters, students mainly study in their classrooms. The remaining semester is for internship and either thesis writing or coursework option. Students can register to redo a course to improve their scores or do a course at an earlier stage during the main and summer semesters. The summer semester is organized in response to students’ need.

Students can accumulate their credits earlier than usual to complete their program 1.5 years before the designed academic training timeline. They can also delay their learning, but the extension should be no more than 2 years in comparison with the actual program.

 

4. TOTAL REQUIRED CREDITS

The program includes 129 credits. In addition, 5 credits in Physical Education and 8 credits in Defense Education are also required.

 

5. ADMISSION

Enrolment candidates must hold a High School Completion Certificate or one demonstrating equivalent scholastic achievement as regulated by the Vietnam’s Ministry of Education and Training (MoET).

 

6. EDUCATIONAL PROCESS AND GRADUATION REQUIREMENTS

The educational process is strictly regulated by current MoET and BUH policies.

 

7. GRADING SYSTEM

The 10-point scale is employed in assessing students’ scholastic achievements. Other scales are only for reference and comparison purposes.

 

8. REFERENCES

The curriculum is designed in reference and comparison to the ones published by by such respected international universities as the Australian National University, Griffith University; by such Northern Vietnamese universities as National Economics University, Banking Academy; by such Southern Vietnamese universities as University of Economics HCMC, University of Economics and Law, etc.

9. CURRICULUM STRUCTURE

No.

PROGRAM STRUCTURE

No. of courses

No. of credits

Weighting

1

GENERAL KNOWLEDGE AND FUNDAMENTAL KNOWLEDGE OF THE MAJOR

 

10

23

17.8%

2

FUNDAMENTAL KNOWLEDGE OF THE SPECIALIZATION

 

11

30

23.3%

3

SPECIALIZED KNOWLEDGE AND PROFESSIONAL KNOWLEDGE

 

26

76

58.9%


TOTAL

47

129

100%

 

10. TRAINING PROGRAM

No.

COURSES

No. of Credits

Pre-requisite *

1.1

GENERAL KNOWLEDGE AND FUNDAMENTAL KNOWLEDGE OF THE MAJOR

23



Compulsory subjects

21


1.1.1

The Basic Principles of Marxism and Leninism 1

2


1.1.2

The Basic Principles of Marxism and Leninism 2

3

1.1.1

1.1.3

Ho Chi Minh Ideology

2

1.1.1/1.1.2

1.1.4

The Revolutionary Lines of the Vietnamese Communist Party

3

1.1.1/1.1.2

1.1.5

Advanced Mathematics1 (Linear Algebra)

2


1.1.6

Advanced Mathematics 2 (Analytics)

2

1.1.5

1.1.7

Theory of Probability and Statistics

3

1.1.5/ 1.1.6

1.1.8

Econometric Model

2

1.1.6/1.2.2

1.1.9

Theory of State and Law

2



Optional subjects (Students select 01 out of 03 courses)

2


1.1.10

Fundamentals of Vietnamese Culture

2


1.1.11

Psychology

2


1.1.12

Logic

2


1.2

FUNDAMENTAL KNOWLEDGE OF THE SPECIALIZATION

30

 


Compulsory subjects

27


1.2.1

Microeconomics

3


1.2.2

Macroeconomics

3

1.2.1

1.2.3

International Economics

3

1.2.2

1.2.4

Business Law

3

1.1.9

1.2.5

Fundamentals of Management

2


1.2.6

Principles of Marketing

2


1.2.7

Research Methods

2

1.2.9

1.2.8

Applied Informatics

3

1.2.9

1.2.9

Econometrics

3

1.1.7/1.2.2

1.2.10

Principles of Accounting

3

1.2.2


Optional subjects (Students select 01 out of 03 courses)

3


1.2.11

History of Economic Theories

3


1.2.12

Development Economics

3

1.2.2

1.2.13

Public Economics

3

1.2.2

1.3

SPECIALIZED KNOWLEDGE AND PROFESSIONAL KNOWLEDGE

76



Specialized knowledge

29


 

Compulsory subjects

23

 

1.3.1

Introduction to Accounting

2

1.1/1.2

1.3.2

Theory of Finance and Currency

3

1.2.2

1.3.3

Financial Markets and Institutions

3

1.3.2

1.3.4

Taxation

3

1.2.2/1.3.2

1.3.5

Corporate Finance

3

1.2.10/1.3.2

1.3.6

Banking Operations

3

1.3.3

1.3.7

English for Specific Purposes 1

3

1.2.10

1.3.8

English for Accounting

3

1.3.7


Optional subjects (Students select 02 out of the following courses)

6


1.3.9

International Payment

3

1.3.2

1.3.10

Bank Loans

3

1.3.6

1.3.11

Portfolio Management

3

1.3.5

1.3.12

Corporate Finance Analytics

3

1.3.5/1.3.15

1.3.13

Management Information Systems

3

1.2.5

1.3.14

Entrepreneurship

3

1.2.6/1.3.5


Professional knowledge

47


 

Compulsory subjects

47

 

1.3.15

Financial Accounting 1

3

1.2.10/1.3.4

1.3.16

Financial Accounting 2

3

1.3.15

1.3.17

Management Accounting 1

3

1.2.10/1.3.5

1.3.18

Internal Control

3

1.3.15/1.3.23

1.3.19

Accounting Information Systems 1

3

1.3.15/1.3.23

1.3.20

Principles of Audit

3

1.2.10

1.3.21

Financial Accounting 3

2

1.3.16

1.3.22

Corporate Audit

3

1.3.20/1.3.21

1.3.23

Bank Accounting 1

3

1.2.10/1.3.6

1.3.24

Bank Audit

3

1.3.20/1.3.23

1.3.25

International Accounting 1

3

1.3.15

1.3.26

Administrative Accounting

3

1.3.15

1.3.27

Internship

3

Theo Quy chế đào tạo

1.3.28

Thesis

9

Theo Quy chế đào tạo


Thesis equivalent by coursework (Students select 03 out of the following courses)

9


1.3.29

Management Accouting 2

3

1.3.6/1.3.17

1.3.30

Bank Accounting 2

3

1.3.23

1.3.31

Accounting Information Systems 2

3

1.3.19

1.3.32

International Accounting 2

3

1.3.25

Notes: (*) Pre-requisite courses (if any) are referred to by these reference numbers (in this column).

 

11. TRAINING PROGRAM BY SEMESTERS:

11.1. Semester 1

No.(*)

COURSES

No. of Credits

1.1.1

The Basic Principles of Marxism and Leninism 1

2

1.1.5

Advanced Mathematics 1 (Linear Algebra)

2

1.1.9

Theory of State and Law

2

1.2.1

Microeconomics

3

1.2.5

Fundamentals of Management

2

1.2.6

Principles of Marketing

2

1.1.10 –
1.1.12

Optional courses from GENERAL KNOWLEDGE AND FUNDAMENTAL KNOWLEDGE OF THE MAJOR

2

 

Physical Education 1

1

 

Defense Education

8

 

TOTAL

24

 

11.2. Semester 2

 

No. (*)

COURSES

No. of Credits

1.1.2

The Basic Principles of Marxism and Leninism 2

3

1.1.3

Ho Chi Minh Ideology

2

1.1.4

The Revolutionary Lines of the Vietnamese Communist Party

3

1.1.6

Advanced Mathematics 2 (Analytics)

2

1.2.4

Business Law

3

1.2.2

Macroeconomics

3

1.3.2

Theory of Finance and Currency

3

 

Physical Education 2

1

 

TOTAL

20

11.3. Semester 3

 

No. (*)

COURSES

No. of Credits

1.1.7

Theory of Probability and Statistics

3

1.1.8

Econometric Model

2

1.2.3

International Economics

3

1.2.9

Econometrics

3

1.2.10

Principles of Accounting

3

1.2.11
-
1.2.13

Optional courses from FUNDAMENTAL KNOWLEDGE OF THE SPECIALIZATION

3

 

Physical Education 3

1

 

TOTAL

18

11.4. Semester 4

 

No. (*)

COURSES

No. of Credits

1.2.7

Research Methods

2

1.3.1

Introduction to Accounting

2

1.3.3

Financial Markets and Institutions

3

1.3.4

Taxation

3

1.3.5

Corporate Finance

3

1.3.7

English for Specific Purposes 1

3

1.3.15

Financial Accounting 1

3

 

Physical Education 4

1

 

TOTAL

20

11.5. Semester 5

 

No. (*)

COURSES

No. of Credits

1.2.8

Applied Informatics

3

1.3.6

Banking Operations

3

1.3.16

Financial Accounting 2

3

1.3.17

Management Accounting 1

3

1.3.20

Principles of Audit

3

1.3.9
-
1.3.14

Optional courses from SPECIALIZED KNOWLEDGE AND PROFESSIONAL KNOWLEDGE

3

 

Physical Education 5

1

 

TOTAL

19

11.6. Semester 6

 

No. (*)

COURSES

No. of Credits

1.3.8

English for Accounting

3

1.3.21

Financial Accounting 3

2

1.3.23

Bank Accounting 1

3

1.3.25

International Accounting 1

3

1.3.26

Administrative Accounting

3

1.3.9
-
1.3.14

Optional courses from SPECIALIZED KNOWLEDGE AND PROFESSIONAL KNOWLEDGE

3

 

TOTAL

17

11.7. Semester 7 

 

No. (*)

COURSES

No. of Credits

1.3.18

Internal Control

3

1.3.19

Accounting Information Systems 1

3

1.3.22

Corporate Audit

3

1.3.23

Bank Audit

3

 

TOTAL

12

11.8. Semester 8

 

No. (*)

COURSES

No. of Credits

1.3.18

Internship

3

1.3.19

Thesis or Thesis equivalent by coursework

9

 

TOTAL

12

Notes: (*) The numbers in this column are referred to the ones in the first column of the table in the Training Program.

 


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