BUSINESS ADMINISTRATION DEPARTMENT

SUBJECT: PRINCIPLES OF ACCOUNTING (ACC101)

FALL 2019
GROUP ASSIGNMENT

Student Information
Name: Roll number:
Room No: Class:

FOR TEACHER ONLY

MARK MARKED BY Signature of Proctor

(Name and Signature)

1. TOPIC:
Present your case study of a company (inside or outside Vietnam) which was found to carry out accounting/ financial
statements manipulation (“gian lận kế toán”, “gian lận báo cáo tài chính”). The manipulation may relate to:
 Revenue manipulation (revenue overstatement/ understatement, manipulation of revenue timing)
 Expense manipulation (expense overstatement/ understatement, manipulation of expense timing)
 Asset manipulation (cash, accounts receivable, inventory, fixed assets, etc.)
 Collusion with third parties to conduct unrealistic transactions
 And others.

You are required to present at least the following contents:

 Description of the company business activities, its earnings and financial position at the time before, during
and after the manipulation case;
 Description of the manipulation case: what the company manipulated, how it was discovered, how it affected
the company’s financial position and reputation, and other necessary information;
 Description and analysis of the accounting principles that the company violated. You need to present the
prevailing regulation on the accounting principles, and state clearly what the company had violated.
 Conclusion of the learning lessons from the case for yourself and your job in the future, and for the company
and regulators if possible.
2. SUBMISSION AND REQUIREMENTS:
a) Submission and presentation
 01 report on 31 October on LMS
 01 presentation slide on the day of presentation on LMS
b) Report format
The report must contain of 3 main parts:
1. Introduction (0.5 points): Summary of the main contents that would be discussed in your report.
2. Body (7 points)
3. Conclusions (0.5 points)
The language used in the report must be academic English, Paragraph/Line spacing/Multiple 1.15, Arial 11, left
aligned.
c) PRESENTATION (2 points)
 Presentation in the first slot of Week No. 9 (04 Nov to 08 Nov) (no more than 20 minutes)
 Each group must prepare slide presentation (based on the content of the report)
 Each group member is required to give the presentation
 Individual assessment will be given for each member