NATIONAL ECONOMICS UNIVERSITY SOCIALIST REPUBLIC OF VIETNAM

CENTER FOR ADVANCED EDUCATIONAL PROGRAMS Independence – Freedom – Happiness

DETAILED SYLLABUS

1. GENERAL INFORMATION
Title: Introductory Accounting I
Course number: ACCT 211
Professional Education courses
Units:
- Theoretical hours: 33 hours
- Practical hours: 12 hours
Prerequisite: None
2. LECTURER’S INFORMATION
Full name: Pham Thi Bich Chi Tittle: Associate Professor, Ph.D.
Address: Room 211, A1 Building, NEU Phone number: (+84) 988834889
Email: chipb@neu.edu.vn
Faculty/ Institute: Department of Finance and Accounting - NEU
Full name: Nguyen Huu Anh Tittle: Associate Professor, Ph.D.
Address: Room1113, A1 Building, NEU Phone number: (+84) 906163535
Email: anhnh@neu.edu.vn
Faculty/ Institute: School of Accounting and Auditing - NEU
Full name: Nguyen Thanh Hieu Tittle: Ph.D.
Address: Room1114, A1 Building, NEU Phone number: (+84) 983665165
Email: hieuketoan@neu.edu.vn
Faculty/ Institute: School of Accounting and Auditing - NEU

3. COURSE DESCRIPTIONS
Course coverage will include an in-depth review of the accounting cycle, concentrating on the
adjustment process and the articulation and preparation of the financial statements. The course
will place emphasis on accounts receivable, inventory, cost of goods sold, property, plant and
equipment, debt, equity and financial ratios and techniques to interpret the quality of earnings
of publicly-held corporations.
Main topics will be covered as follows:

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1. Introduction to Financial Accounting
2. Further Look at Financial Statements
3. The Accounting Information System
4. Accrual Accounting Concepts
5. Merchandising Operations and the Multiple Step Income Statement
6. Reporting and Analyzing Inventory
7. Reporting and Analyzing Receivables
8. Reporting and Analyzing Long-Term Assets
9. Reporting and Analyzing Liabilities
10. Reporting and Analyzing Shareholder Equity
11. Statement of Cash Flows
4. LEARNING RESOURCES
4.1. Course books:
Kimmel,Weygandt and Kieso (2019) Financial Accounting: Tools for Business Decision
Making, 8th Edition John Wiley and Sons.
4.2. Reference books:
• Weygand, Kieso and Kimmel (2015), Accounting Principles, 12nd edition, Wiley Publishing.
• Needles, B. E., Powers, M., & Crosson, S. V. (2013), Principles of accounting, Cengage
Learning.
• Jerry J. Weygandt; Paul D. Kimmel; Donald E. Kieso (2018), Accounting Principles, 13th
Edition, Wiley Publishing.
• NEU’s eBooks and documents at http://lic.neu.edu.vn:2048/menu: Emerald Insight, IG
Publishing eBook and ProQuest Central
• NEU’s eBooks and documents at http://aep.neu.edu.vn:2048/menu
5. COURSE GOALS
Course is designed to familiarize students with the fundamentals of financial accounting. The
course objective is to provide prospective users of financial information with an
understanding of accounting fundamentals. In fulfilling this objective, the course focuses on
developing technical skills to apply accounting procedures and rules in order to develop an
understanding of how economic events are recorded in the financial statements. In addition, it
focuses on interpreting financial statements. Therefore, this course will develop the student’s
knowledge of both preparation and use of financial statements as they relate to the fields of
accounting. In particular, the goals of this course is illustrated in the following table:

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 Goals Goal Description Programe Level of
Learning competence
Outcomes
(PLO)
[1] [2] [3] [4]
Identify and describe principles, generally
G1 accepted accounting principles for preparing PLO 1.2 III
financial statements
Describe the content and purpose of each of
G2 the financial statements and prepare financial PLO 1.2 III
statements
Understand how economic events are recorded PLO 1.2
G3 III
in the financial statements
Understanding and recording transactions in PLO 1.2
G4 IV
merchandising operations
Recording and analyzing items on balance PLO 1.2
G5 IV
sheets

6. COURSE LEARNING OUTCOMES

Course
Course Learning Level of
Descriptions
goals Outcomes competence
(CLO)
[1] [2] [3] [4]
Describe the primary forms of business
CLO 1.1 II
organization.
Identify the users and uses of accounting
CLO 1.2 II
information
Explain the meaning of generally accepted
CLO 1.3 II
G1 accounting principles.
Explain the meaning of assets, liabilities, and
CLO 1.4 stockholders’ equity, and state the basic II
accounting equation.
Differentiate between the cash basis and the
CLO 1.5 II
accrual basis of accounting.
G2 CLO 2.1 Identify the sections of a classified balance sheet. II
CLO 2.2 Identify and compute ratios for analyzing a II
company’s profitability and liquidity and
solvency using a balance sheet.
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 Course
Course Learning Level of
Descriptions
goals Outcomes competence
(CLO)
CLO 2.3 Explain the relationship between a retained
earnings statement and a statement of II
stockholders’ equity.
CLO 2.4 Use the statement of cash flows to evaluate
solvency and discuss financial reporting V
concepts..
Analyze the effect of business transactions on the
CLO 3.1 IV
basic accounting equation.
Explain what an account is and define debits and
CLO 3.2 II
credits
CLO 3.3 Identify the basic steps in the recording process. II
G3
CLO 3.4 Explain what journal, ledger, posting are and
how it helps in the recording process and II
purposes of a trial balance.
CLO 3.5 Classify cash activities as operating, investing, or
II
financing.
Identify the differences between a service
CLO 4.1 II
company and a merchandising company.
Explain the recording of purchases, sales
CLO 4.2 II
revenues under a perpetual inventory system.
CLO 4.3 Distinguish between a single-step and a multiple-
G4 II
step income statement.
CLO 4.4 Determine cost of goods sold under a periodic
III
system.
CLO 4.5 Explain the factors affecting profitability and
II
identify a quality of earnings indicator.
G5 CLO 5.1 Identify items on balance sheet II
Explain how items on balance sheet are
CLO 5.2 II
recognized in the accounts.
Describe the methods used to account items on
CLO 5.3 II
balance sheet
CLO 5.4 Identify the requirements for the financial II

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 Course
Course Learning Level of
Descriptions
goals Outcomes competence
(CLO)
statement presentation and analysis of items

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7. COURSE ASSESSMENT

Assessment Assessment Percentage

Description Time CLO
methods indicators (%)

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

Check attendant CLO 1.1
Active in class Week 1 - CLO 2.1
10%
Participant Check homework Week 12 CLO 3.1
etc. CLO 4.1
Multiple
CLO 3.1 choice
CLO 3.2 questions
Test 1 Closed-book Test 1 Week 6 CLO 3.3 and 20%
CLO 3.4 Problem
solving
CLO 3.5
questions.
CLO 4.1 Multiple
CLO 4.2 choice
questions
CLO 4.3
Test 2 Closed-book Test 2 Week 11 and 20%
CLO 5.1
Problem
CLO 5.2 solving
CLO 5.3 questions.
CLO 3.1
CLO 3.2
CLO 3.3
CLO 3.4
CLO 3.5
CLO 4.1
Problem
Closed-book Final University CLO 4.2
Final Exam solving 50%
exam schedule CLO 4.3
questions
CLO 4.4
CLO 4.5
CLO 5.1
CLO 5.2
CLO 5.3
CLO 5.4

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 8. LESSON PLAN
Learning and teaching Assessmen
Class Topics CLO
activities t methods
[1] [2] [3] [4] [5]
CLO 1.1
Textbook, chapter 1; Questions
Chapter 1: Introduction to CLO 1.2
#1 Discussion question &
Financial Statements CLO 1.3
BE4,10; E11,15; P5A discussion
CLO 1.4
CLO 2.1
Textbook, chapter 2; Questions
Chapter 2: Further Look at CLO 2.2
#2 Discussion question &
Financial Statements CLO 2.3
BE1,9; E1,5; P3A discussion
CLO 2.4
CLO 3.1
CLO 3.2 Textbook, chapter 3; Questions
Chapter 3: The Accounting
#3 CLO 3.3 Discussion question &
Information System
CLO 3.4 BE2,3; E1,7; P4A discussion
CLO 3.5
CLO 3.1
CLO 3.2 Textbook, chapter 3; Questions
Chapter 3: The Accounting
#4 CLO 3.3 Discussion question &
Information System
CLO 3.4 BE2,3; E1,7; P4A discussion
CLO 3.5
CLO 1.5
Textbook, chapter 4; Questions
Chapter 4: Accrual CLO 2.5
#5 Discussion question &
Accounting Concepts CLO 3.4
BE2,3; E2,8, P3A discussion
CLO 3.5
#6 CLO 4.1
Chapter 5: Merchandising
CLO 4.2 Textbook, chapter 5; Questions
Operations and the
CLO 4.3 Discussion question &
Multiple Step Income
CLO 4.4 BE3,7; E2,6, P3A discussion
Statement
CLO 4.5
Test 1 CLO 5.1 Test 1
Textbook, chapter 6;
#7 CLO 5.2 Questions
Chapter 6: Reporting and Discussion question
CLO 5.3 &
Analyzing Inventory CLO 5.4 E5,7; P5A
discussion
CLO 5.1
Textbook, chapter 8; Questions
Chapter 8: Reporting and CLO 5.2
#8 Discussion question &
Analyzing Receivables CLO 5.3
BE3,5; E4,5; P6A discussion
CLO 5.4
CLO 5.1
Textbook, chapter 8; Questions
Chapter 8: Reporting and CLO 5.2
#9 Discussion question &
Analyzing Receivables CLO 5.3
BE3,5; E4,5; P6A discussion
CLO 5.4
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 Learning and teaching Assessmen
Class Topics CLO
activities t methods
CLO 5.1
Chapter 9: Reporting and Textbook, chapter 9; Questions
CLO 5.2
#10 Analyzing Long-Term Discussion question &
CLO 5.3
Assets E3,8; P2A,4A discussion
CLO 5.4
CLO 5.1
Chapter 9: Reporting and Textbook, chapter 9; Questions
CLO 5.2
#11 Analyzing Long-Term Discussion question &
CLO 5.3
Assets E3,8; P2A,4A discussion
CLO 5.4
Chapter 10: Reporting and CLO 5.1
Textbook, chapter 10; Questions
Analyzing Liabilities CLO 5.2
#12 Discussion question &
CLO 5.3
E1,3; P2A,3A,4A,5A discussion
CLO 5.4
CLO 5.1
Chapter 11: Reporting and Textbook, chapter 11; Questions
#13 CLO 5.2
Analyzing Shareholder Discussion question &
CLO 5.3
Equity E1,2,3; P1A,2A,3A discussion
CLO 5.4
Test 2 CLO 2.4
Test 2
CLO 5.1
#14 Chapter 11: Reporting and Questions
CLO 5.2 Textbook, chapter 12; MCQs
Analyzing Shareholder &
CLO 5.3
Equity (Cont.) discussion
CLO 5.4
# 15 Course review

9. COURSE REQUIREMENT & EXPECTATION

- Arrive on time and be seated and ready to begin when the class begins. If you do arrive late
for more than 30 minutes, you will not be counted for that class. Note that this class is
intended for registered students only.
- Come prepared – read the readings assigned.
- Turn off cell phones during classes.
- Do not engage in individual discussions
- No food in class time
- Participate by contributing comments and questions during the discussions. The instructor
will call on students during the class if participants do not volunteer.
- Please use common courtesy and polite manners in class.
- I have no tolerance for acts of academic dishonesty.
- Exams: There are 2 tests and 1 final exam. Quizzes accounts for 10% of the total grade; Tests
contain exercises and problem solving questions, which accounts for 40% of the total grade

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 and one final exam of 90 minutes accounts for 50% of the total grade. All of quizzes, tests and
final exam are closed-book
- Communication: Studies show that students who engage in one-on-one discussions with the
instructor about the course receive better grades. I, therefore, encourage your discussion with
me. You can communicate during office hours, email or in class discussions. You also are
welcome to make separate appointments. I will be available before and after class, but only
for short questions. I also encourage feedback on the classes, lectures, teaching and reading
material. We enhance the class every semester and your thoughts are valuable in the process.
- Intellectual Property: All materials presented in class lectures including PowerPoint
presentations and those materials given are intellectual property of the instructor unless
otherwise copyrighted. Any reproduction or publication of this material without prior written
permission is strictly forbidden.
10. DATED: September 1 st, 2022

CENTER FOR ADVANCED SCHOOL OF ACCOUNTING LECTURER

EDUCATIONAL PROGRAMS AND AUDITING