10/06/2024

Program Name (Vietnamese): KẾ TOÁN
Program Name (English): Accounting
Degree Level: Master’s
Program Code: 8340301
Mode of Study: Full-time
Managing Faculty: Faculty of Finance and Accounting

1. Training Objectives

1.1. Training Objectives (For Research-Oriented Master’s Program)

General Objective

To train Master’s graduates in Accounting with a research orientation. Upon graduation, learners will possess critical thinking, creativity, and the knowledge and skills required to perform advanced professional tasks in accounting and auditing, aiming to achieve high quality and efficiency under the conditions of sustainable economic development and international integration.

Specific Objectives

Graduates will possess the following knowledge, skills, autonomy, and responsibility:

a. Knowledge

Possess in-depth and up-to-date knowledge in accounting and auditing to design, organize, and manage accounting and auditing functions; analyze and evaluate information in financial statements in order to forecast financial conditions for relevant stakeholders.

b. Skills

Demonstrate critical thinking, creativity, and awareness for research and career orientation in the fields of accounting and auditing. Possess teamwork, analytical, evaluative, and research skills to process and provide information in financial statements in the context of international integration. Have the ability to propose significant initiatives; adapt and guide others; and make expert-level conclusions in accounting and auditing within an international context.

c. Autonomy and Responsibility

Demonstrate professional ethics and attitudes, teamwork capability, and the ability for self-learning and research to develop one’s career. Take responsibility for accounting and auditing tasks in various working environments.

1.2. Training Objectives (For Application-Oriented Master’s Program)

General Objective

To train Master’s graduates in Accounting with an application-oriented approach. Upon graduation, learners will possess a service-oriented mindset, along with the knowledge and skills required to perform advanced professional tasks in accounting and auditing, aiming to achieve high quality and efficiency under the conditions of sustainable economic development and international integration.

Specific Objectives

Graduates will possess the following knowledge, skills, autonomy, and responsibility:

a. Knowledge

Possess in-depth and up-to-date knowledge in accounting and auditing to perform the organization and management of accounting and auditing functions; analyze and synthesize information in financial statements in order to forecast financial conditions for relevant stakeholders.

b. Skills

Demonstrate the ability to orient career development in the fields of accounting and auditing. Possess teamwork, analytical, and synthesis skills to process and provide information in financial statements in the context of international integration. Demonstrate the ability to adapt, self-direct, and guide others. In addition, have the capability to manage and improve professional activities in accounting and auditing within an international context.

c. Autonomy and Responsibility

Demonstrate professional ethics and attitudes, teamwork capability, and the ability for self-learning to develop one’s career. Take responsibility for accounting and auditing tasks in various working environments.

2. Program Learning Outcomes

Upon completion of the program, learners will possess the following knowledge, skills, autonomy, and responsibility:

2.1. Program Learning Outcomes for the Research-Oriented Master’s Program

Code	Program Learning Outcomes	Competency Level
a	Knowledge
PLO1	Conduct research, analysis, and critical reasoning in social sciences and political sciences for management and administration.	C4
PLO1.1	Analyze and critically evaluate social and political sciences for management and administration.	C3
PLO1.2	Apply scientific research methods to develop new knowledge.	C4
PLO2	Synthesize and critically evaluate complex issues related to the field of accounting.	C5
PLO2.1	Synthesize and evaluate advanced knowledge in finance and accounting.	C5
PLO2.2	Systematically synthesize and evaluate strategies and policies related to planning, management, administration, and supervision in the fields of finance and accounting.	C5
b	Skills and Personal Attributes
PLO3	Synthesize, analyze, and interpret economic and financial information related to the field of accounting.	P4
PLO3.1	Synthesize and analyze economic and financial information in accounting to support research activities.	P4
PLO3.2	Integrate basic skills to perform complex tasks in preparing financial statements, internal reports, and analytical reports to support decision-making.	P4
PLO4	Independently search for, research, and synthesize documents, information, and scientific evidence to explore new issues.	P4
PLO5	Conduct in-depth analysis of scientific perspectives to enable critical thinking and problem-solving in the field of accounting.	A4
c	Interaction Skills
PLO6	Communicate and exchange work results related to the accounting profession in Vietnamese or English.	P3
PLO6.1	Present accurately topics, internship reports, and theses that have been completed.	P3
PLO6.2	Use foreign language skills to address issues related to the field of accounting.	P3
d	Professional Competence (Autonomy)
PLO7	Recognize socio-economic contexts to generate new insights or address research questions.	R4
PLO8	Develop control processes, formulate financial plans, and evaluate financial conditions to support or make organizational decisions.	P4

2.3. Program Learning Outcomes for the Application-Oriented Master’s Program

Code	Program Learning Outcomes	Competency Level
a	Knowledge
PLO1	Analyze and critically evaluate social sciences and political sciences for management and administration.	C4
PLO1.1	Analyze and provide critical reasoning in social sciences and political sciences for management and administration.	C3
PLO1.2	Apply scientific research methods to develop new knowledge.	C4
PLO2	Synthesize and critically evaluate complex issues related to the field of accounting.	C5
PLO2.1	Synthesize and evaluate advanced knowledge in finance and accounting.	C5
PLO2.2	Systematically synthesize and evaluate strategies and policies related to planning, management, administration, and supervision in the fields of finance and accounting.	C5
b	Skills and Personal Attributes
PLO3	Synthesize, analyze, and interpret economic and financial information related to the field of accounting.	P4
PLO3.1	Synthesize and analyze economic and financial information in accounting to support research activities.	P4
PLO3.2	Integrate basic skills to perform complex tasks in preparing financial statements, internal reports, and analytical reports to support decision-making.	P4
PLO4	Independently search for, research, and synthesize documents, information, and scientific evidence to explore new issues.	P4
PLO5	Conduct in-depth analysis of scientific perspectives to enable critical thinking and problem-solving in the field of accounting.	A4
c	Interaction Skills
PLO6	Communicate and exchange work results related to the accounting profession in Vietnamese or English.	P3
PLO6.1	Present accurately topics, internship reports, and theses that have been completed.	P3
PLO6.2	Use foreign language skills to address issues related to the field of accounting.	P3
d	Professional Competence (Autonomy)
PLO7	Recognize socio-economic contexts to generate new insights.	R4
PLO8	Develop control processes, formulate financial plans, and evaluate financial conditions to support or make organizational decisions.	P4

3. Program Workload

3.1. Curriculum Structure for the Research-Oriented Program

No.	Component	Academic workload	Percentage
1	Philosophy	4 credits	7%
2	Specialized Courses	29 credits	48%
3	Research Topics and Internship	12 credits	20%
4	Master’s Thesis	15 credits	25%
Total Accumulated Credits		60 credits	100%

3.2. Curriculum Structure for the Application-Oriented Program

No.	Component	Academic workload	Percentage
1	Philosophy	4 credits	7%
2	Specialized Courses, Course Projects, and Seminars	40 credits	67%
3	Internship	8 credits	13%
4	Capstone Project	8 credits	13%
Total Accumulated Credits		60 credits	100%

4. Program Duration

The designed duration of the program is 1.5 years.

The maximum completion time, including the designed duration and any permitted extension, shall comply with the Regulations on Postgraduate Training (issued together with Decision No. 1279/QĐ-DCT dated April 26, 2024 by the Rector of the University of Industry and Trade, Ho Chi Minh City).

5. Graduation Degree

A Master’s degree shall be awarded to learners who complete the training program, accumulate the required number of credits, and meet all conditions for graduation in accordance with the University’s Regulations on Postgraduate Training.

6. Admission Requirements

Applicants must hold a bachelor’s degree or equivalent and satisfy the admission requirements or entrance examination criteria of the University.

Graduates from the same or relevant majors may apply or sit for admission immediately after graduation. Those holding a bachelor’s degree in a related field must complete supplementary courses prior to admission according to the prescribed list of prerequisite subjects.

Relevant Majors

Related Majors

Bridging Courses

- Accounting

- Auditing

- Accounting – Auditing

- Finance – Banking

- Insurance

- Financial Technology

- Business Administration

- Commerce

1. Financial Accounting (2 credits)

2. Management Accounting (2 credits)

3. Auditing (2 credits)

4. Accounting Information Systems (2 credits)

7. Assessment Methods

Assessment of learning outcomes shall be conducted in accordance with the Regulations on Postgraduate Training (issued together with Decision No. 1279/QĐ-DCT dated April 26, 2024 by the Rector of the University of Industry and Trade, Ho Chi Minh City) 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 the University of Industry and Trade, Ho Chi Minh City).

8. Training Regulations and Graduation Requirements

Graduation consideration and recognition shall comply with the Regulations on Postgraduate Training (issued together with Decision No. 1279/QĐ-DCT dated April 26, 2024 by the Rector of the University of Industry and Trade, Ho Chi Minh City).

Foreign language requirements shall comply with the Regulations on Foreign Language Learning Outcomes (issued together with Decision No. 1281/QĐ-DCT dated April 26, 2024 by the Rector of the University of Industry and Trade, Ho Chi Minh City).

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

9. Career Opportunities After Graduation

Upon completion of the Master’s program in Accounting, graduates may undertake the following positions:

Head of Accounting Department or Chief Financial Officer (CFO) in enterprises.
Managerial positions in enterprises, tax authorities, and financial institutions.
Researchers and lecturers at colleges and universities.

10. Opportunities for Further Study and Professional Development

After graduation, learners may continue doctoral studies to obtain a PhD in Accounting, Finance and Banking, or Business Administration.

11. Admission Method:

Admission is based on the following criteria:

· Applicants belonging to priority groups as stipulated by the university.

· Priority is given to applicants with higher cumulative Grade Point Average (GPA) at the undergraduate level, ranked from highest to lowest until the quota is filled.

· In cases where the number of applicants with equal GPA exceeds the admission quota, priority will be given based on work experience relevant to the field of study (verified by labor contracts, social insurance contribution records, or employer certification). Applicants with longer work experience will be admitted first.

· In cases where applicants have equal work experience, priority will be given to female applicants in accordance with Clause 4, Article 16 of Decree No. 48/2009/ND-CP dated May 19, 2009, on measures to ensure gender equality.

12. Training Plan

12.1. Training Plan for the Research-Oriented Program

No.	Course Code	Internal Code	Course Title	Credits	Notes
Semester 1: 18 accumulated credits
Compulsory Courses				14
1.	0311100409	11100012	Philosophy	4 (4,0)
2.	0311101509	12100021	Qualitative Research Methods	2 (2,0)
3.	0311102323	12200101	Accounting Theory	2 (2,0)
4.	0311102327	12100001	Scientific Research Methods in Finance and Accounting	2 (2,0)
5.	0311102324	12200102	Advanced Financial Accounting	2 (2,0)
6.	0311101505	11100009	Business Law	2 (2,0)
Elective Courses (Choose at least 2 courses)				4
1.	0311102395	12100027	Data Analysis in Finance and Accounting	2 (2,0)
2.	0311102329	12200109	Advanced Financial Reporting	2 (2,0)
3.	0311100446	12100005	Money and Banking	2 (2,0)
4.	0311100450	12100010	Derivative Products and Financial Risk Management	2 (2,0)
5.	0311100456	12100016	Project Management	2 (2,0)
Semester 2: 21 accumulated credits
Compulsory Courses				15
1.	0311101510	12100022	Quantitative Research Methods	2 (2,0)
2.	0311102325	12200107	Advanced Management Accounting	2 (2,0)
3.	0311102326	12200108	Advanced Auditing	2 (2,0)
4.	0311103009	12100018	Advanced Internal Control	3 (3,0)
5.	0311102330	12207110	Research Topic 1	3 (0,3)
6.	0311102331	12207111	Research Topic 2	3 (0,3)
Elective Courses (Choose at least 3 courses)				6
1.	0311100454	12100012	International Finance	2 (2,0)
2.	0311100447	12100007	Modern Financial Management	2 (2,0)
3.	0311100443	12100006	Forecasting in Business and Economics	2 (2,0)
4.	0311100444	12200113	Management Information Systems	2 (2,0)
5.	0311100449	12100009	Tax Policy Analysis	2 (2,0)
Semester 3: 21 accumulated credits
Compulsory Courses				21
1.	0311102332	12207112	Research Topic 3	3 (0,3)
2.	0311102333	12204104	Internship	3 (0,3)
3.	0311102334	12209105	Master’s Thesis	15 (0,15)

12.2. Training Plan for the Application-Oriented Master’s Program

No.	Course Code	Internal Code	Course Title	Credits		Notes
Semester 1: 22 accumulated credits
Compulsory Courses					12
1.	0312100409	11100012	Philosophy	4 (4,0)
2.	0312102323	12200101	Accounting Theory	2 (2,0)
3.	0312102324	12200102	Advanced Financial Accounting	2 (2,0)
4.	0312102329	12200109	Advanced Financial Reporting	2 (2,0)
5.	0312102327	12100001	Scientific Research Methods in Finance and Accounting	2 (2,0)
Elective Courses (Choose at least 5 courses)					10
1.	0312102398	12200103	Advanced Cost Accounting	2 (2,0)
2.	0312100454	12100012	International Finance	2 (2,0)
3.	0312100452	12100011	Financial Modeling	2 (2,0)
4.	0312102395	12100027	Data Analysis in Finance and Accounting	2 (2,0)
5.	0312100447	12100007	Modern Financial Management	2 (2,0)
6.	0312100448	12100008	Financial Reporting – Analysis, Forecasting, and Valuation	2 (2,0)
7.	0312102389	12100035	Principles of Banking	2 (2,0)
Semester 2: 22 accumulated credits
Compulsory Courses					6
1.	0312102325	12200107	Advanced Management Accounting	2 (2,0)
2.	0312100449	12100009	Tax Policy Analysis	2 (2,0)
3.	0312101506	12100020	International Accounting	2 (2,0)
Elective Courses (Choose at least 8 courses)					16
1.	0312100454	12100014	Modern Banking Management	2 (2,0)
2.	0312101558	13102022	Global Supply Chain Management	2 (2,0)
3.	0312100455	13100017	Portfolio Management	2 (2,0)
4.	0312100450	12100010	Derivative Products and Financial Risk Management	2 (2,0)
5.	0312100444	12200113	Management Information Systems	2 (2,0)
6.	0312100456	12100016	Project Management	2 (2,0)
7.	0312101505	11100009	Business Law	2 (2,0)
8.	0312103082	13100037	Digital Marketing	2 (2,0)
9.	0312102326	12200108	Advanced Auditing	2 (2,0)
10.	0312101772	13100003	Leadership Science	2 (2,0)
Semester 3: 16 accumulated credits
Compulsory Courses					16
1.	0312103010	12204107	Internship	8 (0,8)
2.	0312103011	12207106	Capstone Project	8 (0,8)

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Ho Chi Minh City University of Industry and Trade

Faculty of Finance and Accounting

Study Program Major: Accounting (Master's)