HUFLIT UNIVERSITY

Module Description

Module BASIC ACCOUNTING PRINCIPLES

Credits: 5 Periods: 75

Visiting lecturer: Mr.Tran Viet Thang (MPA, EMFB)

Objectives

On completion of this module students will be able to:

 Understand the overview and importance of accounting principles and financial aspects in business.
 Analyze and calculate financial ratios and apply them in reality.
 Make some financial decisions in their own choice for their business management.
 Understand the real world of accounting and financial problems, using accounting tools and techniques.

Content Overview
 Lectures in class (40%)
 Real situation given by lecturers (20%).
 Discussions in the textbook (10%).
 Problem solving in the textbook (calculation) (10%).
 Group presentation: small dissertation (20%).

Tools

 Accounting, Warren – Reeve and Duchac, 22nd edition .

 Further literature will be distributed.

Assessment
70 % of
Final Module exams: Written Exam
total scores

30 % of
Assessment during module: total scores. Group Presentation (dissertation)

Financial and Managerial Accounting Syllabus 1/2

HUFLIT UNIVERSITY

Course Program
Date Topics Literature
Introduction to accounting and business Chapter 1

Financial statement analysis Chapter 17

Corporation organization, stock transactions Chapter 13

and dividends.
Accounting for merchandising businesses. Chapter 6

Accounting system Chapter 5

Accounting for inventories. Chapter 7

Accounting for receivables Chapter 9

Bond payable and investment in bond Chapter15

Current liabilities and payroll Chapter 11 (optional)

Exercises of Chapters (1 session)

Group Presentation (2 sessions)

Schedule:
Date: on weekly evenings
Time: 17:15 pm - 20:15 pm
Location: HUFLIT University Campus

The date of the final exam will be based on the School schedule.

Student requirements:
- Reading the textbook in advance.
- Group presentation submitted on time.
- Discussion participation in class hours.
- Class attendance is strongly needed.

Financial and Managerial Accounting Syllabus 2/2