Accounting

Programme Goals

To cultivate accounting students who have high qualitative characteristics of politics, ethic code of conduct, social responsibility, healthy living habit; and those who obtain basic social economic knowledge and deep intellectual knowledge of accountancy and subjects related to accounting career which are necessary to satisfy requirements of human resources of empirical employers in highly competent markets.

Knowledge and skills

The curriculum provides basic knowledge of accountancy and subjects related to accounting career such as tax, finance, management and accounting information system. The students who enroll the accounting program are also trained necessary skills consisting of collecting financial information, critical thinking, solving problem, calculating and preparing financial statement and tax reports. In addition, the students are equipped soft skills essential to develop and promote their career.

Careers

    Successfully completing the program, the students are able to take positions as follows:
  • Accountant in business companies
  • Bank clerk
  • Financial consultant
  • Stock broker
  • Accountant in public service sectors such as state hospital, school and governmental organisations
  • …etc

Accounting syllabus

No

Modules

Code

Study Credit

Note

(prequisite)

Total

Theory

Practic

General Knowledge

46

46

 

 

 

Political Theory

10

10

 

 

  1.  

Principle of Marxist-Leninist Philosophy (P1)

POLI1201

2

2

 

 

  1.  

Principle of Marxist-Leninist Philosophy (P2)

POLI2302

3

3

 

 

  1.  

Ho Chi Minh Ideology

POLI2201

2

2

 

 

  1.  

Revolution Way of Vietnam Communist Party

POLI2301

3

3

 

 

 

Social Science

9

9

 

 

  1.  

Introduction to Sociology      

SOCI1301

3

3

 

 

  1.  

Introduction to Laws

GLAW1201

2

2

 

 

  1.  

Learning skills

EDUC1201

2

2

 

 

  1.  

 

To select one from the followings: 

 

2

2

 

 

Logic   

ACCO1201

 2

 2

 

 

Introduction to Psychology   

SOCI1201

 2

 2

 

 

 

Foreign Language

14

14

 

 

  1.  

English Practice 1 (Pre-intermediate) 

GENG0405

4

4

 

 

  1.  

English Practice 2 (Pre-intermediate)

GENG0406

4

4

 

GENG0405

  1.  

English Practice 3 (Pre-intermediate)

GENG0307

3

3

 

GENG0406

  1.  

English Practice 4 (Pre-intermediate)

GENG0308

3

3

 

GENG0307

 

Mathematics - Informatics - Natural Sciences

13

13

 

 

  1.  

Linear Algebra

MATH1309

3

3

 

 

  1.  

Analytics

MATH1310

3

3

 

 

  1.  

Theory of Probability and Statistics

MATH1304

3

3

 

 

  1.  

General Computer Skills

COMP0401

4

4

 

 

 

Physical education

 

 5

 

5

 

  1.  

Physical education (2 TC)

PEDU1201

2

 

2

 

  1.  

Physical education 2: select one of the following:

3

 

3

 

Volleyball

PEDU1302

 

Handball

PEDU1303

 

Football

PEDU1304

 

Swimming

PEDU1305

 

 

Military and Defense Education

8

 

8

 

  1.  

Military and defense education

DEDU1801

8

 

8

 

Professional Knowledge

87

83

4

 

 

Fundamentals

24

24

 

 

  1.  

Microeconomics 1

ECON1301

3

3

 

 

  1.  

Macroeconomics 1

ECON1302

3

3

 

 

  1.  

Fundamentals of Management  

BADM1301

3

3

 

 

  1.  

Fundamental of Marketing

BADM2301

3

3

 

 

  1.  

Money and Banking        

FINA1301

3

3

 

 

  1.  

Business Statistics

MATH1311

3

3

 

 

  1.  

Principles of accounting

ACCO2301

3

3

 

 

  1.  

Business Law 

GLAW3302

3

3

 

 

 

Professional Knowledge

42

42

 

 

 

Compulsory modules

30

30

 

 

  1.  

Financial Accounting 1

ACCO2401

4

4

 

ACCO2301

  1.  

Financial Accounting 2

ACCO3401

4

4

 

ACCO2401

  1.  

Financial Accounting 3

ACCO3301

3

3

 

ACCO3401

  1.  

Cost Accounting

ACCO4301

3

3

 

ACCO2301

  1.  

Audit 1

ACCO3302

3

3

 

ACCO3301

  1.  

Management Accounting

ACCO4302

3

3

 

ACCO4301

  1.  

Accounting Information System 1

ACCO3315

3

3

 

ACCO2401

  1.  

Corporate Finance 1

FINA2402

4

4

 

ACCO2301

  1.  

Accounting and tax reports

ACCO3311

3

3

 

ACCO3301

 

Optional modules (studying at least 12 credits among following modules)

12

12

 

 

  1.  

Corporate finance 2

FINA3403

4

4

 

FINA2402

  1.  

Accounting information system 2

ACCO3303

3

3

 

ACCO3315

  1.  

Management of commercial bank

FINA3307

3

3

 

 

  1.  

Accounting of Banking

ACCO3306

3

3

 

ACCO3301

  1.  

Finance of public service sector

FINA3324

3

3

 

 

  1.  

Accounting of public service sector

ACCO3320

3

3

 

 

  1.  

Human Resource Management     

BADM2303

3

3

 

 

  1.  

International Settlement  

FINA3302

3

3

 

 

  1.  

Budgetary Management

MISY3302

3

3

 

 

  1.  

Financial Statement Analysis   

FINA3312

3

3

 

ACCO3301

  1.  

Project Feasibility Analysis and Valuation 

BADM3321

3

3

 

 

 

Supportive Knowledge

11

11

 

 

  1.  

Commercial Banking  

FINA3401

4

4

 

ACCO2401

  1.  

Tax and business operations

FINA3318

3

3

 

 

  1.  

Empirically technical reports

ACCO4199

1

1

 

 

  1.  

Select one of the followings (3 Credit)

 

3

3

 

 

Stock Markets

FINA2301

3

3

 

 

Business Plan

BADM3324

3

3

 

 

 

Internship and Final thesis

10

6

4

 

  1.  

Internship

ACCO4899

4

 

4

 

  1.  

Final Thesis or selecting two following modules (6 credits)

ACCO4699

6

6

 

 

Select two courses (02) of optional modules stated in professional knowledge

 

6

6

 

 

TỔNG CỘNG

133

129

4

 

Auditing

Programme Goals

To provide undergraduate students with deep intellectual knowledge, analytical skills of auditing base on professional training documents, auditing and accounting standards applying in Vietnam as well as in other developed countries (UK, US, Australia, etc.); also with ethical code of conduct, good health, and thoroughly with knowledge of social and economics in order to fulfil the demand of human resource in Vietnam and other ASEAN countries during the economic growth and integration.

Knowledge and skills

The course would equip students with basic knowledge of accounting and deep intellectual knowledge of auditing, internal control, policy, and relevant legal regulations for audit profession such as company law, business law, taxation, finance, management and accounting information system.

When graduating, the students obtain particular skills consisting of customer approval technic, audit contract evaluation and acceptance, risk analysing, internal control system evaluation, audit approach determination, audit evidence collection, audit procedures (analytical procedures, test of control, test of detail), specific financial item auditing process, audit evidence summarising, audit report preparing, management letter composing and legal requirement compliance evaluation. The course also pays attention on improving English kills through English sub-course based on professional training documents from international organisation. Besides, students are correspondingly equipped with necessary soft-skills such as: team-work, material preparing and presentation skills.

Careers

    After graduating, the students can take many different possible positions in business industries and public service sector, as follows:
  • Accountants
  • Assistant auditors;
  • Financial consultant;
  • Internal auditors; and
  • Staff at Insurance and investment firms.

Auditing syllabus

No

Modules

Module Code

Credit

Note

(Prequisite)

TC

LT

TH

General knowledge

40

40

 

 

 

Political theory

10

10

 

 

  1.  

Principle of Marxist-Leninist Philosophy (P1)

POLI1201

2

2

 

 

  1.  

Principle of Marxist-Leninist Philosophy (P2)

POLI2302

3

3

 

 

  1.  

Ho Chi Minh Ideology

POLI2201

2

2

 

 

  1.  

Revolution Way of Vietnam Communist Party

POLI2301

3

3

 

 

 

Social science

9

9

 

 

  1.  

Introduction to Sociology      

SOCI1301

3

3

 

 

  1.  

Introduction to Laws

GLAW1201

2

2

 

 

  1.  

Learning skills

EDUC1201

2

2

 

 

  1.  

To select one from the followings: 

 

2

2

 

 

Introduction to Vietnamese Culture   

VIET1202

2

2

 

 

Logic   

ACCO1201

2

2

 

 

Introduction to Psychology   

SOCI1201

2

2

 

 

 

Language

14

14

 

 

  1.  

English Practice 1 (Pre-intermediate) 

GENG0405

4

4

 

 

  1.  

English Practice 2 (Pre-intermediate)

GEMG0406

4

4

 

GENG0405

  1.  

English Practice 3 (Pre-intermediate)

GENG0307

3

3

 

GENG0405

  1.  

English Practice 4 (Pre-intermediate)

GENG0308

3

3

 

GENG0405

 

Mathematics - Informatics - Natural Sciences

7

7

 

 

  1.  

To select one from the followings:

 

3

3

 

 

Linear Algebra

MATH1309

3

3

 

Analytics

MATH1310

3

3

 

Theory of Probability and Statistics

MATH1304

3

3

 

  1.  

General Computer Skills

COMP0401

4

4

 

 

 

Physical education

3

 

3

 

  1.  

Physical Education

 

3

 

3

 

 

Military and Defense Education

8

 

8

 

  1.  

Military and Defense Education

DEDU1801

8

 

 

Professional Knowledge

99

93

6

 

 

Basic level

25

25

 

 

  1.  

Microeconomics 1

ECON1301

3

3

 

 

  1.  

Macroeconomics 1

ECON1302

3

3

 

 

  1.  

Fundamentals of Management  

BADM1301

3

3

 

 

  1.  

Accounting in Business

 

4

4

 

 

  1.  

Theory of Accounting

ACCO2301

3

3

 

 

  1.  

Money and Banking        

FINA1301

3

3

 

 

  1.  

Business Statistics

MATH1311

3

3

 

 

  1.  

Business Law 

GLAW3302

3

3

 

 

 

Professional level

57

55

2

 

 

Compulsory modules

45

43

2

 

  1.  

Fundamentals of Management Accounting 1

 

4

4

 

 

  1.  

Fundamentals of Management Accounting 2

 

2

2

 

 
  1.  

Financial Accounting 1   

ACCO2401

4

4

 

 ACCO2301

  1.  

Financial Accounting 2        

ACCO3401

4

4

 

ACCO2401

  1.  

Financial Accounting 3     

ACCO3301

3

3

 

ACCO2401

  1.  

International Financial Accounting 1

 

3

3

 

 

  1.  

International Financial Accounting 1

 

3

3

 

 
  1.  

Accounting Information System 1    

ACCO3315

3

3

 

 

  1.  

Accounting Information System 2

ACCO3303

3

3

 

ACCO3315

  1.  

Corporate Finance 1     

FINA2402

4

4

 

 

  1.  

Auditing 1    

ACCO3302

3

3

 

 

  1.  

Auditing 2

ACCO3305

3

3

 

ACCO3302

  1.  

Auditing Practices

ACCO3319

3

1

2

 

  1.  

Internal Control  

ACCO3312

3

3

 

 

 

Selective modules

12

12

 

 

  1.  

Advanced Management Accounting

 

4

4

 

 
  1.  

Operational Auditing  

ACCO3313

3

3

 

 

  1.  

Tax Accounting 

ACCO3311

3

3

 

 

  1.  

Corporate Finance 2       

FINA3404

4

4

 

FINA2402

  1.  

Marketing Management   

BADM2301

3

3

 

 

  1.  

Cost Accounting  

ACCO4301

3

3

 

 

  1.  

Human Resource Management     

BADM2303

3

3

 

 

  1.  

International Settlement  

FINA3302

3

3

 

 

  1.  

Budgetary Management

MISY3302

3

3

 

 

  1.  

Financial Markets    

FINA2301

3

3

 

 

  1.  

Strategy Management      

BADM4301

3

3

 

 

  1.  

Financial Statement Analysis   

FINA3312

3

3

 

 

  1.  

Project Feasibility Analysis and Valuation 

BADM3321

3

3

 

 

 

Supporting modules

7

7

 

 

  1.  

Commercial Banking  

FINA3401

4

4

 

 

  1.  

Tax and Business Operations 

FINA3318

3

3

 

 

 

Dissertation and internship

10

6

4

 

  1.  

Internship

 

4

 

4

 

  1.  

Final Thesis

 

6

6

 

 

Other two (2) selective modules

 

6

6

 

 

Total credit

139

133

6

 
 

 

 

Contact

R601, 35-37 Ho Hao Hon, Co Giang ward, District 1, Ho Chi Minh city, room 401y

Phone

(+84) 838386608

Email

ktkt.ou@gmail.com

OPEN UNIVERSITY HO CHI MINH CITY
97 Vo Van Tan Street, District 3, Ho Chi Minh City, Vietnam
Tel: (84-8) 39 300 210 - 39 300 543
Fax: (84-8) 39 300 085
Email: ou@ou.edu.vn
Website: http://www.ou.edu.vn