Đề cương chi tiết học phần Principles of accounting for ATC (Học viện Ngân hàng)

BANKING ACADEMY
Faculty of Accounting and Auditing

Bachelor of Accounting
SUBJECT OUTLINE
Year 2013-2014

Subject:
Principles of Accounting
Subject Convenor:
Telephone:
Email:

6 Pages including the Cover Page


Subject outline – ACT01A Principles of Accounting – Year 2013-2014

PRE-REQUISITE(S)
ECO01A

Microeconomics

ECO02A

Macroeconomics

SYPNOSIS
This course is designed to provide students with an introduction to the
preparation and interpretation of financial accounting reports. This course
does not go into the details of the accounting treatment of each asset, liability

or equity item. The course just shows an overview of financial statements;
how to prepare the statements; assumptions and principles used in preparing
the statements, and illustrates for the basic concepts and principles with
accounting for merchandising activities.

OBJECTIVES
On successful completion of this course, the student will be able to:
 Explain basic accounting concepts, assumptions, and principles.
 Analyze the effect of transactions to financial position of an accounting
entity
 Explain the roles of source documents and T accounts in recording
transactions
 Describe the accounting cycle and steps in the accounting cycle
 Record daily transactions; adjust accounts and close the book at the end
of accounting period.
 Apply accounting principles in recording economic transactions and
prepare a simple set of financial statements for an entity.
 Apply accounting cycles in a merchandising business

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Subject outline – ACT01A Principles of Accounting – Year 2013-2014

TOPICS
Topic 1

Introduction to accounting

Topic 2

Accounting equation and basic financial statements

Topic 3

Recording economic transactions

Topic 4

Adjusting entries and accounting cycle

Topic 5

Completing accounting cycle

Topic 6

Accounting for merchandising activities

PRESCRIBED TEXTS
Principles of Accounting, Banking Academy, Finance Publishing House,
2009
RECOMMENDED REFERENCES
Financial Accounting, University of Economics – HCM.CITY, Statistical
Publishing House, 2008
Accounting Principles, Ronald J. Thacker, Statistical Publishing House, 2003
Accounting Law
Ministry of Finance, VAS01 – General Vietnamese Accounting Standards
Ministry of Finance, VAS 02 – Inventory
Ministry of Finance, VAS 14 – Revenue and other incomes

Other useful websites:



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Subject outline – ACT01A Principles of Accounting – Year 2013-2014

SUBJECT OUTLINE / TEACHING PLAN
Week

Topics

References
Teaching plan and course syllabus
Lecture slides of topic 1

1

Introduction to accounting

Principles of accounting: chapter 1
Financial accounting: chapter 1,
chapter 2 – part 2.1
Accounting principles: chapter 1
Principles of accounting: chapter 1

2,3,4

Accounting equation and basic
financial statements

and chapter 6
Financial accounting: chapter 1,
chapter 2 – part 2.1
Accounting principles: chapter 1
Lecture slides of topic 3
Principles of accounting: chapter 2,

5,6

Recording economic

chapter 3 – part 3.1, 3.2, 3.3 and 3.4,

transactions

chapter 7 – part 7.1 and 7.2.2.(a)
Financial accounting: chapter 2 –
part 2.2
Accounting principles: chapter 2
Lecture slides of topic 4

7,8,9

Financial accounting: chapter 2 –

Adjusting entries and

part 2.3

accounting cycle

Accounting principles: chapter 3 –
part 6

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Subject outline – ACT01A Principles of Accounting – Year 2013-2014

10

Mid-term test 1
Lecture slides of topic 5
Principles of accounting: chapter 5 –
part 5.4, chapter 6
Financial accounting: chapter 2 –

11,12 Completing accounting cycle

part 2.4
Accounting principles: chapter 3 –
part 7,8; chapter 4
13

Test 2

Lecture slides

14,15

Accounting for merchandising
activities

Principles of accounting: chapter 4 –
part 4.3.2, chapter 5 – part 5.2, 5.4
Financial accounting: chapter 3
Accounting principles: chapter 5

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Revision

Note: Tutorials are allocated between each topic.

ASSESSMENT
There are 4 assessment items for this subject.
Assessment Items

Value

1. Test 1 (Closed Book)

15 %

5

Due Date
Week 10


Subject outline – ACT01A Principles of Accounting – Year 2013-2014

2. Test 2 (Closed Book)

15 %

Week 13

3. Participation

10%

Throughout semester

4. Final semester Exam

60%

End of semester

REQUIREMENTS
To gain a pass in this subject, students MUST achieve a total result of 40%
or better overall.

** Banking Academy reserves the right to make any changes to the above
where appropriate.

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