MINISTRY OF EDUCATION AND TRAINING SOCIALIST REPUBLIC OF VIETNAM

NATIONAL ECONOMICS UNIVERSITY Independence – Freedom – Happiness

COURSE SYLLABUS
(Issued attached Decision of NEU’s President, 3230/QĐ-ĐHKTQD, 28th December, 2022)
Course name: Accounting Principles
Program name: ……………………………………………….

1. COURSE INFORMATION
* Title: Accounting Principles
* Code: KTKE1101
* Credits: 3 credits
* Credit hours for teaching and learning activities:
+ Lecture: 30 hrs
+ Presentation and discussion: 15 hrs
+ Self-study: 90 hrs
* Parallel course(s): None
* Prerequisite course(s): None
* Department conducting the course:
+ Faculty: SCHOOL OF ACCOUNTING AND AUDITING
Building A1, National Economics University, 209 Giai Phong
Road, Hanoi.
+ Department: Accounting Principles
2. LECTURER’S INFORMATION
Order Name Title Email

1 Pham Duc Cuong Assoc. Prof. Dr [email protected]

2 Nguyen Ha Linh Doctor [email protected]

3 Nguyen La Soa Assoc. Prof. Dr [email protected].

4 Le Quynh Lien Doctor [email protected]

5 Pham Thanh Long Doctor [email protected]

6 Dam Thi Kim Oanh Doctor [email protected]

7 Duong Thi Chi Doctor [email protected]

8 Dang Thi Tra Giang Doctor [email protected]

9 Pham Thanh Huong Doctor [email protected]

10 Nguyen Phuong Thao MA [email protected]

 11 Pham Thi Minh Hong Doctor [email protected]

12 Vu Thi Minh Thu Doctor [email protected]

3. COURSE DESCRIPTIONS
This course provides the basic knowledge about accounting. The subject first
focuses on important issues such as Nature and role of accounting in reality;
Accounting reports as mean of conveying information to users; Generally accepted
accounting principles and concepts. This course also concentrates on fundermental
accounting content about key accounting items, including Accounting for
merchandising operations; Accounting for assets; Accounting for liabilities and equity;
Accounting for revenues, expenses and income. Accounting for each of those items,
the content includes recognition, measurement, recording and disclosing information.
This subject is the underlying knowledge for students to study other accounting
courses in subsequent years. It also helps students to connect to other subjects in the
field of economics and business administration during study at the NEU.
4. LEARNING RESOURCES
* Textbook:
1. Weygant, Kimmel, Kieso (2020). Accounting Principles. 14th Edition. Wiley
publishing.
* Additional references:
1. Needles, B.E., Powers, M. and Crosson, S.V. (2011), Principles of Accounting,
Cengage.
2. Libby, P.A., Libby, R., Phillips, F., and Whitecotton, S. (2009), Principles of
Accounting, McGraw-Hill Irwin.
5. COURSE GOALS
Table 4. Course goals
Goal Describe goal PLOs MIT’ Level
[1] [2] [3] [4]
Analyze the activities and users associated with
CG1 accounting, principles, accounting equation, and four 1.1 3
financial statements.
Identify how accounts, debits, and credits are used to
CG2 1.1 3
record business transactions.
 Examine the accrual basis of accounting and the
CG3 1.1 3
reasons for adjusting entries
Analyze accounting transactions for revenues,
CG4 expenses, income in firms and disclose thoes items in 1.2 3
statement.
Analyze accounting transactions for assets (current
CG5 1.2 3
assets and non-current assets) in firms

Analyze and recognize accounting transactions for

CG6 1.2 3
liabilities in firms

Analyze and recognize a comprehensive stockholder’s

CG7 1.2 3
equity section

6. COURSE LEARNING OUTCOMES

Table 5. Course Learning Outcomes (CLO)
Teaching
Goal CLOs CLOs Description Level (I,
T, U)
[1] [2] [3] [4]
Identify the activities and users associated with accounting,
CLO1.1 ethics and generally accepted accounting principles I
G1 (GAAP)
Analyze the effects of business transactions on the
CLO1.2 T
accounting equation.
Determine how accounts, debits, and credits are used to
CLO2.1 T
G2 record business transactions.
CLO2.2 Determine how to prepare trial balance T
Examine the accrual basis of accounting and the reasons
CLO3.1 I
for adjusting entries.
G3
Compare a multiple-step with a single-step income
CLO3.2 U
statement.
CLO4.1 Determine value for recognizing assets in firms T
G4 Analyze and recognize accounting transactions for assets
CLO4.2 T
in firms
CLO5.1 Determine value for recognizing liabilities in firms T
G5
CLO5.2 Analyze and recognize accounting transactions for T
 Teaching
Goal CLOs CLOs Description Level (I,
T, U)
liabilities in firms
CLO6.1 Analyze and recognize stockholder’s equity T
G6
CLO6.2 Analyze and recognize retained earning and dividend T

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

Assessment Assessment Percentage

Description Time CLO
methods indicators (%)

[1] [2] [3] [4] [5] [6]

Class participation
points will be
based on general
class attendance,
contribution in
class, and Attendance
compliance with points
the class rules
&
Class delineated below. Week 1- CLO 1.1 –
10%
Participation Poor class 15 CLO 6.2 Times of
attendance, little answers and
contribution in questions in
class, or non- class.
compliance with
class rules will
result in a poor
class participation
grade.
 The examination
will be open-book
Multiple
based on assigned
CLO1.1 choice
readings, lectures,
questions
Mid-term test 1 and homework Week 7 CLO3.2 20%
and
problems. The
Problem
calculator may be
solving
used during
examinations.

The examination
will be open-book
Multiple
based on assigned
choice
readings, lectures, CLO4.16.2 questions
Mid-term test 2 and homework Week 13 20%
and
problems. The
Problem
calculator may be
solving
used during
examinations.

The final exam of

60 minutes.
Students are
permitted to take
the final exam
when they attend
Problem
more than 80% of University CLO1.1
Final Exam solving; 50%
the total classes schedule 6.2
Exercises
and hand in
individual and
group assignments
on time. Make-up
exams will not be
offered.
8. COURSE OUTLINE
Chapter 1: Accounting in action
Chapter 2: The recording process
Chapter 3: Adjusting the accounts
Chapter 4: Closinge entries
Chapter 5: Accounting for merchandising operation
Chapter 6: Inventories
Chapter 9: Accounting for receivables
Chapter 10: Plant assets, and intangible assets
Chapter 11: Current liabilities and payroll accounting
Chapter 15: Long-term liabilities
Chapter 13: Corporations: organisation and capital stock transactions
Chapter 14: Corporations: Dividends, Retained Earnings, and Income Reporting
8. LESSON PLAN
8.1.Teaching plan
Required
Week Content CLOs Teaching-learning Activities Assessment
readings text
[1] [2] [3] [4] [5] [6]

Lecturer introduces the course Level of participation

Lecturer sets learning requirements Level of interaction

Chapter 1-
Lecturer instructs students to read Quality of answers
Weygant,
Kimmel, Kieso documents
1 Accounting in action 1.1
(2020); Needles, Lecturer instructs students to find
et al. (2011); documents
Lecturer instructs to group work
Lecturer divides students into
working groups

Chapter 2- Students have to read the related Level of participation

Weygant, contents before coming to class Level of interaction
2 The recording process Kimmel, Kieso CLO1.2 Lecturer euips students with Quality of in-class
(2020); Needles, theorical information answers
et al. (2011); Student have to discuss the
Libby, et al. circumstances and questions asked
 (2009) by the lecturer
Chapter 3- Students have to read the related Level of participation
Weygant, contents before coming to class Level of interaction
Kimmel, Kieso Quality of answers
3 Adjusting the accounts (2020); Needles, CLO2.1
et al. (2011);
Libby, et al.
(2009)
Chapter 4- Students review what has been Level of participation
Weygant, delivered in previous lecturers. Level of interaction
4 Closinge entries Kimmel, Kieso CLO2.1
(2020); Libby, et
al. (2009)
Chapter 5- Students have to discuss the Level of participation
Weygant, circumstances and questions asked Level of interaction
Accounting for merchandising by the lecturer
5 Kimmel, Kieso CLO2.1
operation Quality of answers
(2020); Libby, et
al. (2009)

Chapter 6- Students have to read the related Level of participation

Inventories
6 Weygant, CLO2.1 contents before coming to class Level of interaction
Kimmel, Kieso Lecturer euips students with
 (2020); Needles, theorical information Quality of answers
et al. (2011); Students have to discuss the
Libby, et al. circumstances and questions asked
(2009) by the lecturer

Review chapter 1, 2, 3, 4, 5 CLO1.1, Students take exams according to Assessment as in

7
Individual test 1.2, 2.1 given schedule Rubric 2

Chapter 9- CLO2.2 Students have to read the related Level of participation

Weygant, contents before coming to class Level of interaction
Kimmel, Kieso Lecturer euips students with
8 Accounting for receivables (2020); theorical information
Students have to discuss the
circumstances and questions asked
by the lecturer
Chapter 10 CLO3.1 Students have to read the related Level of participation
Weygant, contents before coming to class Level of interaction
Plant assets, and intangible Kimmel, Kieso Lecturer euips students with
9 (2020); Needles,
assets theorical information
et al. (2011); Students have to discuss the
Libby, et al. circumstances and questions asked
(2009)
 by the lecturer
Chapter 11 CLO3.1 Students have to read the related Level of participation
Weygant, contents before coming to class Level of interaction
Kimmel, Kieso Lecturer euips students with
Current liabilities and payroll
10 (2020); theorical information
accounting
Students have to discuss the
circumstances and questions asked
by the lecturer
Chapter 15 CLO4.1 Students have to read the related Level of participation
contents before coming to class Level of interaction
Weygant, Lecturer euips students with
11 Long-term liabilities Kimmel, Kieso theorical information
(2020); Students have to discuss the
circumstances and questions asked
by the lecturer
Chapter 13 CLO5.1 Students have to read the related Assessment as in
Weygant, contents before coming to class Rubric 2
Corporations: organisation and
12 - 13 capital stock transactions Kimmel, Kieso Lecturer euips students with
(2020); Needles, theorical information
Individual test
et al. (2011); Students have to discuss the
Libby, et al. circumstances and questions asked
 (2009) by the lecturer
Chapter 14 CLO5.1 Students have to read the related Level of participation
contents before coming to class Level of interaction
Weygant, Lecturer euips students with
Corporations: Dividends, Kimmel, Kieso theorical information
14 –
Retained Earnings, and Income (2020); Needles, Students have to discuss the
15
Reporting et al. (2011); circumstances and questions asked
Libby, et al. by the lecturer
(2009)
9. COURSE REQUIREMENTS AND EXPECTATIONS
9.1. Requirements for taking final /terminal exams
- Students are allowed to take the final exam/terminal exams (50%) if their
attendance score (10%) 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.

HEAD OF DEPARTMENT DEAN OF SCHOOL NEU RECTOR

OF ACCOUNTING
OF ACCOUNTING AND
PRINCIPLES
AUDITING

Prof. Dr. Pham Hong Chuong

Assoc. Prof. Dr. Phạm Đức
Prof. Dr. Nguyễn Hữu Ánh
Cường