05/12/2024

Program name (Vietnamese): KẾ TOÁN

Program name (English): Accounting

Level: Undergraduate

Major: Accounting

Major code: 7340301

Field: Business and Management

Mode of study: Full-time

1. Training Objectives

1.1. General Objective

To train bachelor's graduates with an application-oriented approach, equipped with knowledge, skills, autonomy, and responsibility to work in accounting and auditing. Graduates are able to apply acquired knowledge to develop, manage, and operate accounting and auditing activities effectively in the context of sustainable economic development and international integration.

1.2. Specific Objectives

a.Knowledge
Provide general knowledge in political theory, law, natural and social sciences, information technology, and foreign languages; along with in-depth knowledge of accounting in the digital era as a foundation for advanced learning and professional application in accounting and auditing.

b.Skills
Ability to apply knowledge of mathematics, science, and technology; professional skills in processing, measuring, recording, and presenting accounting reports; skills in organization, analysis, planning, and problem-solving. Ability to use information technology and foreign languages in accounting and auditing. Also capable of teamwork, self-learning, and research for career development in a global and technological environment.

c.Professional Competency

Possess professional ethics and the ability to understand socio-economic contexts related to accounting and auditing to support decision-making. Take responsibility for accounting and auditing tasks in an integrated and technologically advanced environment.

2. Program Learning Outcomes

After completing the program, graduates will achieve the following:

Code	Program Learning Outcomes	Competency Level
a	Knowledge
PLO1	Explain fundamental knowledge in natural sciences, social sciences, politics, law, business, and management.	C3
PLO1.1	Apply basic knowledge of natural sciences relevant to the field of accounting.	C3
PLO1.2	Explain fundamental knowledge of politics, social sciences, and law.	C3
PLO1.3	Apply knowledge of business and management to accounting practice.	C3
PLO2	Analyze transactions and events from accounting, finance, taxation, and internal control perspectives to prepare and interpret financial statements, tax reports, and related reports, thereby supporting decision-making.	C4
PLO2.1	Analyze accounting standards, accounting regimes, accounting cycles, and tax policies to measure, recognize, prepare, and present financial statements and tax reports for different types of organizations in various contexts.	C4
PLO2.2	Analyze management accounting information to measure performance, evaluate efficiency, and prepare internal control reports to support managerial decision-making.	C4
b	Skills and Personal Attributes
PLO3	Accurately record, summarize, analyze, and interpret financial and economic information related to accounting.	P3
PLO3.1	Use Excel, accounting software, and common databases to identify, record, summarize, analyze, and interpret financial and economic information.	P3
PLO3.2	Prepare accounting documents, accounting books, financial statements, tax reports, internal reports, and analytical reports accurately to support decision-making.	P3
PLO4	Effectively search, explore, synthesize, and utilize documents, information, and data for application in accounting practice.	P3
PLO5	Comply with professional ethics, demonstrate integrity and objectivity in making professional judgments in accounting.	A3
c	Interpersonal Skills
PLO6	Properly perform procedures, plans, and assigned tasks in accounting-related projects and reports.	P3
PLO7	Present and discuss accounting-related work effectively in Vietnamese or English.	P3
PLO7.1	Present and explain accounting topics and reports in a scientific and accurate manner.	P3
PLO7.2	Demonstrate the ability to use a foreign language to solve problems related to accounting.	P2
d	Autonomy and Responsibility
PLO8	Identify socio-economic contexts to orient and propose managerial implications related to accounting activities.	R3
PLO9	Develop financial plans and accurately analyze and evaluate accounting reports to support organizational decision-making.	P3

Note: The competency levels in this table are measured according to the following scales: Knowledge (Bloom’s Taxonomy – Cognitive domain); Behavioral skills (Bloom’s Taxonomy – Psychomotor domain); Affective skills/attitudes (Bloom’s Taxonomy – Affective domain); and proficiency level (Crawley Proficiency Rating Scale).

3. Study workload

No.	Component	Academic workload	Percentage
1	General Education	25 credits	20,7%
2	Core Courses	38 credits	31,4%
3	Specialized Courses	58 credits	47,9%
Total accumulated credits		121 credits	100%

The above academic workload does not include Physical Education and National Defense and Security Education.

4. Program duration

Designed: 3.5 years.

The maximum time to complete the training program, including the designed duration and any permitted extensions, is stipulated in the Regulations on Undergraduate Education under the credit-based system (issued together with Decision No. 3020/QĐ-DCT dated October 19, 2023 by the Rector of Ho Chi Minh City University of Industry and Trade).

5. Degree

A Bachelor's degree shall be awarded to students who have completed the undergraduate program, accumulated the required number of credits, and satisfied all conditions for graduation consideration and recognition in accordance with the University's credit-based undergraduate training regulations.

6. Entry Requirements

Applicants must possess a high school diploma or equivalent and meet the University’s admission criteria or entrance examination requirements.

Applicants holding a college diploma in the same or a related field: their prior learning outcomes, knowledge, and skills may be recognized for credit transfer and exemption from relevant courses in this program.

Students currently enrolled in another undergraduate program at the University who meet the conditions stipulated in the University’s credit-based undergraduate training regulations: previously accumulated credits in the first major may be recognized for exemption from corresponding courses in this program when pursuing a second major.

Applicants holding a first bachelor’s degree in another field: their prior learning outcomes, knowledge, and skills may be recognized for credit transfer and exemption from courses when pursuing a second bachelor’s degree under this program.

7. Assessment of Learning Outcomes

In accordance with the Regulations on Undergraduate Education under the credit-based system (issued together with Decision No. 3020/QĐ-DCT dated October 19, 2023 by the Rector of Ho Chi Minh City University of Industry and Trade) and the Regulations on Examinations, Testing, and Assessment of Learning Outcomes (issued together with Decision No. 2402/QĐ-DCT dated August 22, 2023 by the Rector of Ho Chi Minh City University of Industry and Trade).

8. Academic Regulations and Graduation Requirements

Graduation consideration and recognition: In accordance with the Regulations on Undergraduate Education under the credit-based system (issued together with Decision No. 3020/QĐ-DCT dated October 19, 2023 by the Rector of Ho Chi Minh City University of Industry and Trade).

Foreign language requirement: In accordance with the Regulations on Foreign Language Output Standards (issued together with Decision No. 1281/QĐ-DCT dated April 26, 2024 by the Rector of Ho Chi Minh City University of Industry and Trade).

Information technology requirement: In accordance with the Regulations on IT Skills Standards (issued together with Decision No. 3297/QĐ-DCT dated November 7, 2023 by the Rector of Ho Chi Minh City University of Industry and Trade).

9. Career Opportunities after Graduation

Graduates can take on positions such as accountant, chief accountant, and chief financial officer (CFO) in enterprises. In addition, graduates majoring in Financial Accounting or Auditing may work in auditing firms, serve as financial analysts at commercial banks, or work in tax authorities and other economic organizations.

Graduates may also work as teaching staff at colleges and vocational institutions specializing in accounting education.

10. Further Study and Advancement Opportunities after Graduation

After completing the undergraduate program, graduates may pursue postgraduate studies in the field of finance and accounting at universities and research institutes both domestically and internationally.

11. Admission Requirements

11.1 Admission Methods:

· Admission based on the results of the 2025 National High School Graduation Examination.

· Admission based on high school academic transcripts.

· Admission based on the results of the 2025 Competency Assessment Test conducted by Vietnam National University – Ho Chi Minh City (VNU-HCM).

· Direct admission in accordance with the regulations of the Ministry of Education and Training.

· Admission based on the results of the Specialized Competency Assessment Test conducted by Ho Chi Minh City University of Education combined with high school academic performance according to subject combinations for each major.

11.2 Subject Combinations:

· A00 – Mathematics, Physics, Chemistry

· A01 – Mathematics, Physics, English

· C01 – Literature, Mathematics, Physics

· D01 – Mathematics, Literature, English

12. Curriculum Plan

No.	Course Code		Internal Code		Course Title		Credits		Notes
Semester 1: 17 accumulated credits
Compulsory Courses							17
1.	0101000651		11200001		Marxist–Leninist Philosophy		3 (3,0)
2.	0101002341		13200025		Microeconomics		3 (3,0)
3.	0101006162		18200018		Advanced Mathematics C1		3 (3,0)
4.	0101003445		12200088		Principles of Statistics		3 (3,0)
5.	0101005955		12202081		Taxation		3 (2,1)
6.	0101003039		13200046		Economic Law		2 (2,0)
Semester 2: 13 accumulated credits + 10 non-accumulated credits
Compulsory Courses							11
1.	0101102246		14202001		English 1		2 (1,1)
2.	0101001657		16200004		National Defense and Security Education 1		3 (3,0)		Non-accumulative
3.	0101001661		16200005		National Defense and Security Education 2		2 (2,0)		Non-accumulative
4.	0101001673		16200006		National Defense and Security Education 3		1 (0,1)		Non-accumulative
5.	0101001674		162000007		National Defense and Security Education 4		2 (0,2)		Non-accumulative
6.	0101001703 0101001704 0101001705 0101001706 0101001707 0101001697		16201001		Physical Education 1		2 (0,2)		Non-accumulative
7.	0101003428		12200005		Principles of Accounting		3 (3,0)
8.	0101003104		12200052		Theory of Finance and Money		3 (3,0)
9.	0101102443		1222105		Relational Database Systems (*)		3 (2,1)
Elective course (Choose at least one course)							2
1.	0101003931		13200023		Principles of Management		2 (2,0)
2.	010102249		15200033		Probability and Statistics		2 (2,0)
3.	0101002400		07200444		Communication Skills		2 (2,0)
4.	0101003671		11200006		Introduction to Law		2 (2,0)
Semester 3: 20 accumulated credits + 2 non-accumulated credits
Compulsory Courses							18
1.	0101001693 0101001694 0101001334 0101001695 0101001696 0101001701		16201002		Physical Education 2		2 (0,2)		Non-accumulative
2.	0101102247		14202002		English 2		2 (1,1)
3.	0101002298		11200002		Marxist–Leninist Political Economy		2 (2,0)
4.	0101002349		13200026		Macroeconomics		3 (3,0)
5.	0101102154		12202044		Financial Accounting 1		3 (2,1)
6.	0101102830		12200054		English for Finance and Accounting		3 (2,1)
7.	0101004172		12200103		Corporate Finance (*)		3 (3,0)
8.	0101102157		12202044		Research Methods in Finance and Accounting		2 (1,1)
Elective course (Choose at least one course)							2
1.	0101007956		12200007		Professional Ethics		2 (2,0)
2.	0101004180		23200008		Behavioral Finance		2 (2,0)
3.	0101003185		13200024		Principles of Marketing		2 (2,0)
Semester 4: Major in Corporate Accounting: 21 accumulated credits + 1 non-accumulated credit
Compulsory Courses							19
1.	0101001718 0101001702 0101100929 0101001719 0101100930 0101100931		16201003		Physical Education 3		1 (0,1)		Non-accumulative
2.	0101002029		12202024		U.S. Accounting		2 (1,1)
3.	0101002069		12202015		Financial Accounting 2 (*)		3 (2,1)
4.	0101007948		12200020		Auditing Theory		3 (3,0)
5.	0101002048		12202016		Managerial Accounting		3 (2,1)
6.	0101102248		14202003		English 3		2 (1,1)
7.	0101102839		12202102		Advanced Corporate Finance		3 (2,1)
8.	0101007903		12202018		Accounting Information Systems 1		3 (2,1)
Elective course (Choose at least one course)							2
1.	0101007907		12202025		Internal Control		2 (1,1)
2.	0101100038		13200056		Business Ethics and Corporate Culture		2 (2,0)
3.	0101007047		23200047		Public Finance		2 (2,0)
*Semester 4: Major in Accounting and Auditing: 21 accumulated credits + 1 non-accumulated credit*
Compulsory Courses							19
1.	0101001718 0101001702 0101100929 0101001719 0101100930 0101100931		16201003		Physical Education 3		1 (0,1)		Non-accumulative
2.	010100476		11200003		Scientific Socialism		2 (2,0)
3.	0101002069		12202015		Financial Accounting 2 (*)		3 (2,1)
4.	0101007948		12200020		Auditing Theory		3 (3,0)
5.	0101002048		12202016		Managerial Accounting		3 (2,1)
6.	0101102248		14202003		English 3		2 (1,1)
7.	0101102839		12202102		Advanced Corporate Finance		3 (2,1)
8.	0101007903		12202018		Accounting Information Systems 1		3 (2,1)
Elective course (Choose at least one course)							2
1.	0101007907		12202025		Internal Control		2 (1,1)
2.	0101100038		13200056		Business Ethics and Corporate Culture		2 (2,0)
3.	0101007047		23200047		Public Finance		2 (2,0)
*Semester 4: International Standard Accounting Major: 21 accumulated credits + 1 non-accumulated credit*
Compulsory Courses							19
1.	0101001718 0101001702 0101100929 0101001719 0101100930 0101100931		16201003		Physical Education 3		1 (0,1)		Non-accumulative
2.	0101000476		11200003		Scientific Socialism		2 (2,0)
3.	0101002069		12202015		Financial Accounting 2 (*)		3 (2,1)
4.	0101007948		12200020		Auditing Theory		3 (3,0)
5.	0101002048		12202016		Managerial Accounting		3 (2,1)
6.	0101102248		14202003		English 3		2 (1,1)
7.	0101007903		12202018		Accounting Information Systems 1		3 (2,1)
8.	0101102831		12202057		Financial Accouting1 (FA1-ACCA)		3 (2,1)
Elective course (Choose at least one course)							2
1.	0101007907		12202025		Internal Control		2 (1,1)
2.	0101100038		13200056		Business Ethics and Corporate Culture		2 (2,0)
3.	0101007047		23200047		Public Finance		2 (2,0)
Semester 5: Major in Corporate Accounting: 18 accumulated credits
Compulsory Courses							15
1.	0101007033		12202021		Financial Accounting 3		3 (2,1)
2.	0101101020		12201030		Accounting Simulation 1 (*)		2 (0,2)
3.	0101100724		12202031		Accounting Information Systems 2		3 (2,1)
4.	010100476		11200003		Scientific Socialism		2 (2,0)
5.	0101001997		12202019		Cost Accounting		3 (2,1)
6.	0101001625		11200004		History of the Communist Party of Vietnam		2 (2,0)
Elective course (Choose at least one course)							3
1.	0101002061		12200033		International Accounting		3 (3,0)
2.	0101004550		23200002		Financial Markets		3 (3,0)
3.	0101102142		12200035		Internal Auditing		3 (3,0)
4.	0101007951		12202036		Financial Statement Auditing		3 (2,1)
5.	0101102831		12202057		Financial Accounting 1 (FA1–ACCA)		3 (2,1)
Semester 5: Major in Accounting and Auditing: 19 accumulated credits
Compulsory Courses							16
1.	0101007033		12202021		Financial Accounting 3		3 (2,1)
2.	0101101020		12201030		Accounting Simulation 1 (*)		2 (0,2)
3.	0101100724		12202031		Accounting Information Systems 2		3 (2,1)
4.	0101007951		12202036		Financial Statement Auditing		3 (2,1)
5.	0101001997		12202019		Cost Accounting		3 (2,1)
6.	0101001625		11200004		History of the Communist Party of Vietnam		2 (2,0)
Elective course (Choose at least one course)							3
1.	0101002061		12200033		International Accounting		3 (3,0)
2.	0101004550		23200002		Financial Markets		3 (3,0)
3.	0101102142		12200035		Internal Auditing		3 (3,0)
4.	0101102831		12202057		Financial Accounting 1 (FA1–ACCA)		3 (2,1)
Semester 5: International Standard Accounting Major: 20 accumulated credits
Compulsory Courses							17
1.	0101007033		12202021		Financial Accounting 3		3 (2,1)
2.	0101101020		12201030		Accounting Simulation 1 (*)		2 (0,2)
3.	0101100724		12202031		Accounting Information Systems 2		3 (2,1)
4.	0101102832		12202058		Financial Accounting 2 (FA 2 - ACCA)		2 (1,1)
5.	0101102833		12202055		Management Accounting 1 (MA1 - ACCA)		2 (1,1)
6.	0101001997		12202019		Cost Accounting		3 (2,1)
7.	0101001625		11200004		History of the Communist Party of Vietnam		2 (2,0)
Elective course (Choose at least one course)							3
1.	0101007951		12202036		Financial Statement Auditing		3 (2,1)
2.	0101002061		12200033		International Accounting		3 (3,0)
3.	0101004550		23200002		Financial Markets		3 (3,0)
4.	0101102142		12200035		Internal Auditing		3 (3,0)
Semester 6: Major in Corporate Accounting: 17 accumulated credits
Compulsory Courses							15
1.	0101004348		12202070		International Payments		2 (1,1)
2.	0101007960		12200059		Corporate Financial Analysis		3 (2,1)
3.	0101002038		12202017		Bank Accounting		2 (1,1)
4.	0101102156		12202044		Public Sector Accounting		2 (1,1)
5.	0101101019		12202028		Data Analysis for Finance and Accounting (*)		2 (1,1)
6.	0101006322		11200005		Ho Chi Minh Thought		2 (2,0)
7.	0101101025		12201032		Accounting Simulation 2		2 (0,2)
Elective course (Choose at least one course)							2
1.	0101100936		11200008		Innovation and Entrepreneurship		2 (2,0)
2.	0101101018		1222079		Principles and Practice of Insurance		2 (1,1)
3.	0101003848		13200007		Project Management		2 (2,0)
Semester 6: Major in Accounting and Auditing: 16 accumulated credits
Compulsory Courses							14
1.	0101007960		12200059		Corporate Financial Analysis		3 (2,1)
2.	0101002038		12202017		Bank Accounting		2 (1,1)
3.	0101101025		12201032		Accounting Simulation 2		2 (0,2)
4.	0101101019		12202028		Data Analysis for Finance and Accounting (*)		2 (1,1)
5.	0101006322		11200005		Ho Chi Minh Thought		2 (2,0)
6.	0101101096		12201039		Auditing Practice		3 (1,2)
Elective course (Choose at least one course)							2
1.	0101100936		11200008		Innovation and Entrepreneurship		2 (2,0)
2.	0101101018		1222079		Principles and Practice of Insurance		2 (1,1)
3.	0101003848		13200007		Project Management		2 (2,0)
Semester 6: International Standard Accounting Major: 15 accumulated credits
Compulsory Courses							13
1.	0101007960		12200059		Management Accounting 2 (MA2 - ACCA)		2 (1,1)
2.	0101102839		12202102		Advanced Corporate Finance		3 (2,1)
3.	0101002038		12202017		Bank Accounting		2 (1,1)
4.	0101101025		12201032		Accounting Simulation 2		2 (0,2)
5.	0101101019		12202028		Data Analysis for Finance and Accounting (*)		2 (1,1)
6.	0101006322		11200005		Ho Chi Minh Thought		2 (2,0)
Elective course (Choose at least one course)							2
1.	0101100936		11200008		Innovation and Entrepreneurship		2 (2,0)
2.	0101101018		1222079		Principles and Practice of Insurance		2 (1,1)
3.	0101003848		13200007		Project Management		2 (2,0)
Semester 7: 15 accumulated credits + 0 non-accumulated credits
Elective course (Choose at least one course)								5
1.		0101102835		12202059		Professional Seminar		5 (0,5)
2.		0101102836		12202060		Research Seminar		5 (0,5)
Compulsory Courses								10
1.		0101102837		12204061		Internship (*)		4 (0,4)
2.		0101102838		12206062		Graduation Thesis (*)		6 (0,6)

Ho Chi Minh City University of Industry and Trade

Faculty of Finance and Accounting

Study Program Major: Accounting

1. Training Objectives

1.1. General Objective

1.2. Specific Objectives

a.Knowledge
Provide general knowledge in political theory, law, natural and social sciences, information technology, and foreign languages; along with in-depth knowledge of accounting in the digital era as a foundation for advanced learning and professional application in accounting and auditing.

c.Professional Competency

Possess professional ethics and the ability to understand socio-economic contexts related to accounting and auditing to support decision-making. Take responsibility for accounting and auditing tasks in an integrated and technologically advanced environment.

3. Study workload

The above academic workload does not include Physical Education and National Defense and Security Education.

4. Program duration

5. Degree

A Bachelor's degree shall be awarded to students who have completed the undergraduate program, accumulated the required number of credits, and satisfied all conditions for graduation consideration and recognition in accordance with the University's credit-based undergraduate training regulations.

6. Entry Requirements

Applicants must possess a high school diploma or equivalent and meet the University’s admission criteria or entrance examination requirements.

Applicants holding a college diploma in the same or a related field: their prior learning outcomes, knowledge, and skills may be recognized for credit transfer and exemption from relevant courses in this program.

Applicants holding a first bachelor’s degree in another field: their prior learning outcomes, knowledge, and skills may be recognized for credit transfer and exemption from courses when pursuing a second bachelor’s degree under this program.

7. Assessment of Learning Outcomes

8. Academic Regulations and Graduation Requirements

9. Career Opportunities after Graduation

10. Further Study and Advancement Opportunities after Graduation

11. Admission Requirements

11.1 Admission Methods:

· Admission based on the results of the 2025 National High School Graduation Examination.

· Admission based on high school academic transcripts.

· Admission based on the results of the 2025 Competency Assessment Test conducted by Vietnam National University – Ho Chi Minh City (VNU-HCM).

· Direct admission in accordance with the regulations of the Ministry of Education and Training.

· Admission based on the results of the Specialized Competency Assessment Test conducted by Ho Chi Minh City University of Education combined with high school academic performance according to subject combinations for each major.

11.2 Subject Combinations:

· A00 – Mathematics, Physics, Chemistry

· A01 – Mathematics, Physics, English

· C01 – Literature, Mathematics, Physics

· D01 – Mathematics, Literature, English

12. Curriculum Plan

Study Program Major: Accounting

1. Training Objectives

1.1. General Objective

1.2. Specific Objectives

a.KnowledgeProvide general knowledge in political theory, law, natural and social sciences, information technology, and foreign languages; along with in-depth knowledge of accounting in the digital era as a foundation for advanced learning and professional application in accounting and auditing.

c.Professional Competency

Possess professional ethics and the ability to understand socio-economic contexts related to accounting and auditing to support decision-making. Take responsibility for accounting and auditing tasks in an integrated and technologically advanced environment.

3. Study workload

The above academic workload does not include Physical Education and National Defense and Security Education.

4. Program duration

5. Degree

A Bachelor's degree shall be awarded to students who have completed the undergraduate program, accumulated the required number of credits, and satisfied all conditions for graduation consideration and recognition in accordance with the University's credit-based undergraduate training regulations.

6. Entry Requirements

Applicants must possess a high school diploma or equivalent and meet the University’s admission criteria or entrance examination requirements.

Applicants holding a college diploma in the same or a related field: their prior learning outcomes, knowledge, and skills may be recognized for credit transfer and exemption from relevant courses in this program.

Applicants holding a first bachelor’s degree in another field: their prior learning outcomes, knowledge, and skills may be recognized for credit transfer and exemption from courses when pursuing a second bachelor’s degree under this program.

7. Assessment of Learning Outcomes

8. Academic Regulations and Graduation Requirements

9. Career Opportunities after Graduation

10. Further Study and Advancement Opportunities after Graduation

11. Admission Requirements

11.1 Admission Methods:

· Admission based on the results of the 2025 National High School Graduation Examination.

· Admission based on high school academic transcripts.

· Admission based on the results of the 2025 Competency Assessment Test conducted by Vietnam National University – Ho Chi Minh City (VNU-HCM).

· Direct admission in accordance with the regulations of the Ministry of Education and Training.

· Admission based on the results of the Specialized Competency Assessment Test conducted by Ho Chi Minh City University of Education combined with high school academic performance according to subject combinations for each major.

11.2 Subject Combinations:

· A00 – Mathematics, Physics, Chemistry

· A01 – Mathematics, Physics, English

· C01 – Literature, Mathematics, Physics

· D01 – Mathematics, Literature, English

12. Curriculum Plan

a.Knowledge
Provide general knowledge in political theory, law, natural and social sciences, information technology, and foreign languages; along with in-depth knowledge of accounting in the digital era as a foundation for advanced learning and professional application in accounting and auditing.