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
Final Module exams: Assessment during module: 70 % of total scores 30 % of total scores. Written Exam

Group Presentation (dissertation)

Financial and Managerial Accounting Syllabus

1/2

20:15 pm HUFLIT University Campus The date of the final exam will be based on the School schedule. Accounting system Accounting for inventories.Class attendance is strongly needed. .Discussion participation in class hours.Group presentation submitted on time. . stock transactions and dividends. Accounting for merchandising businesses.HUFLIT UNIVERSITY Course Program Date Topics Introduction to accounting and business Financial statement analysis Corporation organization. Financial and Managerial Accounting Syllabus 2/2 . Accounting for receivables Bond payable and investment in bond Current liabilities and payroll Chapter 6 Chapter 5 Chapter 7 Chapter 9 Chapter15 Chapter 11 (optional) Exercises of Chapters (1 session) Group Presentation (2 sessions) Literature Chapter 1 Chapter 17 Chapter 13 Schedule: Date: Time: Location: on weekly evenings 17:15 pm . Student requirements: . .Reading the textbook in advance.

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