KẾ HOẠCH TRIỂN KHAI HỌC PHẦN

COURSE IMPLEMENTATION PLAN

<ĐẠI HỌC FPT ĐÀ NẴNG

(Under Decision No. 1465/QĐ-ĐHFPT dated 26/12/2017)

1. Tên học phần/Course name: PRINCIPLES OF ACCOUNTING

2. Thời gian triển khai: Học kỳ: SUMMER 2022

3. Số lớp triển khai/Number of classes: 3

4. Đề cương triển khai: CIP-ACC101

Implement in accordance with Syllabus: <CIP ACC101>

5. Danh sách Giảng viên triển khai học phần/ List of Classes and Lecturers:
ST Tên giảng viên ST Tên giảng viên
T Lecturer T Lecturer
No. No.
1 Dương Thị Mỹ Hoàng

6. Danh sách giảng viên hỗ trợ, trợ giảng, khách mời (nếu có),
Supporting Lecturers, assistants, guest speakers (if any)
Họ và
ST Thời Thời Số lớp Kinh
tên Vai trò Nội dung
T lượng gian No of phí
Full Role Content
No. Duration Time Class Budget
name

7. Các hoạt động phát sinh: Addtional Actitivies:

Họ và
ST Thời Số lớp
tên Mục tiêu Thời lượng Kinh phí
T gian No of
Full Target Duration Budget
No. Time Class
name

8. Tài liệu tham khảo bổ sung/Aditional References:

Wild, Shaw, & Chiappetta, 2009, Principles of Accounting, 19th Edition, McGraw Hill.
Or:
Wild, Shaw, & Chiappetta, 2013, Fundamental Accounting Principles, 21st Edition, McGraw Hill.
9. Môi trường, công cụ triển khai bổ sung/ Update Environments and Tools (if any):
a) Thực hiện giảng dạy hoặc sử dụng trên những website nào:
Websites for Teaching or Using:

b) Yêu cầu về công cụ, kỹ thuật đặc thù gì (cái gì, ở đâu, như thế nào…)
Specific Tools and technical required (What? Where? How?, etc.)

03.02-BM/ĐH/HDCV/FPTU 1/0 1/7

 c) Kênh trao đổi thông tin giữa thầy và trò (kể cả việc nộp bài, cho điểm, nhận xét…):
hoangdtm2@fe.edu.vn
Communication channels among lecturers and students (including submitting assignments,
marking, and giving comment): hoangdtm2@fe.edu.vn
Fieldtrip ( Nếu có)

Người phê Người kiểm tra/Reviewer Người lập/Creator

duyệt/Approver CNBM/Head of department
GĐCS/Campus’s Director TBĐT/Head of Academic
Affairs Board)

Họ tên/Name: Họ tên/Name: Họ tên/Name: Dương Thị Mỹ Hoàng

Ngày/Date: Ngày/Date: Ngày/Date: 20/04/2022
3. Detailed implementation plan

Back to Syllabus COURSE SCHEDULE

Session Content Teacher's Material Student Homework's Material

Chapter 1: Accounting in business
1 Book, PPT, cases, notes,
1. Importance of accounting Book, PPT, cases, notes, solutions
2. Fundamental of accounting solutions
Chapter 1: Accounting in business (cont)
2 Book, PPT, cases, notes,
3. Transaction analysis and the accounting equation Book, PPT, cases, notes, solutions
4. Financial statements solutions
3 Exercise Activities: Chapter 1 Book, PPT, cases, notes,
About Business Transaction
Book, PPT, cases, notes, solutions
solutions
Chapter 2: Analyzing and recording transaction
4 1. Analyzing and recording process Book, PPT, cases, notes,
Book, PPT, cases, notes, solutions
solutions
2. Analyzing and processing transaction
Individual Assignment Release Chapter 2:
5 Analyzing and recording transaction (cont) Book, PPT, cases, notes,
Book, PPT, cases, notes, solutions
solutions
3. Trial balance

6 Exercise Activities: Chapter 2 Book, PPT, cases, notes,

About Trial Balance
Book, PPT, cases, notes, solutions
solutions
Quiz1 (chapters 1,2)
Group Assignment Release Chapter 3 : Adjusting
7 Book, PPT, cases, notes,
accounts and preparing financial statement Book, PPT, cases, notes, solutions
1. The accounting period solutions
2. Accrual basic vs. cash basis
8 Chapter 3 : Adjusting accounts (cont) Book, PPT, cases, notes,
Book, PPT, cases, notes, solutions
3. Adjusting account solutions
9 Exercise Activities: Chapter 3 about Adjusting process Book, PPT, cases, notes, solutions Book, PPT, cases, notes,

03.02-BM/ĐH/HDCV/FPTU 1/0 4/7

 solutions
Chapter 4: Accounting cycle
10 Book, PPT, cases, notes,
1. Work sheet as a tool Book, PPT, cases, notes, solutions
2. Closing process solutions
Chapter 4: Accounting cycle (cont)
11 Book, PPT, cases, notes,
3. Accounting cycle 4. Book, PPT, cases, notes, solutions
Preparing financial statement solutions
Exercise Activities: Chapter 4
12 Book, PPT, cases, notes,
About Closing process and preparing Financial Book, PPT, cases, notes, solutions
statement solutions
Quiz 2 (Chapter 3,4) Chapter 5:
Accounting for Merchandising operations
13 Book, PPT, cases, notes,
1. Merchandising Activities Book, PPT, cases, notes, solutions
2. Accounting for Merchandise purchase solutions
3. Accounting for Merchandise sales
Chapter 5: Accounting for Merchandising operations
14 (cont) Book, PPT, cases, notes,
Book, PPT, cases, notes, solutions
4. Completing the Accounting cycle solutions
5. Financial statement formats
Exercise Activities: Chapter 5
15 About Accounting for Merchandising operations Book, PPT, cases, notes,
Book, PPT, cases, notes, solutions
Individual Assignment guidelines Group Assignment solutions
guidelines
Mid-term test (chapters covered so far)
16 Chapter 6: Accounting Inventories (current assets) Book, PPT, cases, notes,
Book, PPT, cases, notes, solutions
1. Inventory basic solutions
2. Internal costing under a perpetual system
17 Chapter 6: Accounting Inventories (current assets) Book, PPT, cases, notes,
Book, PPT, cases, notes, solutions
3. Valuing inventory at LCM solutions
18 Book, PPT, cases, notes,
Exercise Activities: Chapter 6 Book, PPT, cases, notes, solutions
solutions
19 Chapter 8: Cash and Internal Controls Book, PPT, cases, notes, solutions Book, PPT, cases, notes,
1. Control of Cash solutions
2. Banking activities as controls (Bonus - optional)
 3. Cashflow statement
Chapter 9: Accounting receivable:
20 Book, PPT, cases, notes,
1. Accounting receivable Book, PPT, cases, notes, solutions
2. Notes receivable solutions
21 Chapter 9: Accounting receivable: Book, PPT, cases, notes,
3. Disposing of receivables
Book, PPT, cases, notes, solutions
solutions
22 Exercise Activities: Chapter 9 about Accounting Book, PPT, cases, notes,
receivable
Book, PPT, cases, notes, solutions
solutions
Chapter 10: Plant assets, natural resources and
23 Book, PPT, cases, notes,
intangibles Book, PPT, cases, notes, solutions
1. Plant assets solutions
Chapter 10: Plant assets, natural resources and
24 intangibles Book, PPT, cases, notes,
Book, PPT, cases, notes, solutions
2. Natural resource solutions
3. Intangibles assets
Exercise Activities: Chapter 10 about Plant assets,
25 Book, PPT, cases, notes,
natural resources and intangibles Book, PPT, cases, notes, solutions
Essay Test* solutions
Chapter 11: Current liabilities
1. Characteristic of liabilities
2. Known liabilities
26 Book, PPT, cases, notes,
Chapter 14: Long –term liabilities Book, PPT, cases, notes, solutions
solutions
1. Basic of bonds
2. Bond issuances
Chapter 13: Accounting for Corporations
1.Corporate Form of Organization
27 Book, PPT, cases, notes,
2. Basics of Capital Stock Book, PPT, cases, notes, solutions
3. Preferred Stock solutions
4. Statement of Retained Earnings
28 Introduction to VAT in Vietnammese Accounting Book, PPT, cases, notes,
System. Course Revision
Book, PPT, cases, notes, solutions
solutions
29 Individual Assignment Submission Book, PPT, cases, notes,
Group Assignment Presentation
Book, PPT, cases, notes, solutions
solutions
 30 Book, PPT, cases, notes,
Group Assignment Presentation (cont) Book, PPT, cases, notes, solutions
solutions
FINAL EXAM (1-15)

4. On-going Assessment:
–02 Quizzes: 10%
–01 Group Assignment: 15%
–01 Indi. Assignment: 15%
–01 Mid-term Test (MT): 15%
–01 Essay test: 15%
–Final Exam: 30%

5. Course Completion Criteria:

–Every on-going assessment component > 0 & Final Result >=5 & Final Exam Score >=4
–Each part of final exam must be >0.

Người phê duyệt/Approver Người kiểm tra/Reviewer Người lập/Creator

GĐCS/Campus’s Director CNBM/Head of department TBĐT/Head of Academic
Affairs Board)

Họ tên/Name: Họ tên/Name: Họ tên/Name: Lê Thị Phương Dung

Ngày/Date: Ngày/Date: Ngày/Date 09/08/2021