Bachelor – Accounting

BACHELOR’S DEGREE PROGRAM IN ACCOUNTING

Training Program Objectives

The undergraduate accounting program is designed with a career-oriented approach. It trains high-quality accounting personnel who possess a solid foundation and modern knowledge in accounting, auditing, and finance for domestic and foreign enterprises across all types of business activities. Graduates will have the ability to organize and carry out accounting and auditing activities, as well as develop their own careers in the context of a globally integrated economy. They will possess strong skills in using information technology to handle professional tasks relevant to economic development. Additionally, they will have political qualities, a spirit of creativity, and a sense of responsibility towards themselves and society. Graduates will have the knowledge and determination to pursue higher professional qualifications at the Master’s and Doctorate levels. At the same time, they will meet the demands of employers and stakeholders. Specifically, after a period of 2 to 3 years post-graduation, learners will be capable of:

PO1. Manage activities related to accounting and auditing at the workplace in a competitive and internationally integrated environment;

PO2. Provide accounting and auditing services;

PO3. Take charge of scientific research, proactively pursue life-long learning; cooperate, work independently, self-direct; solve problems; lead professionally; adapt to the digital transformation environment and international integration;

PO4. Enhance legal compliance, accounting and auditing ethics and social responsibility.

Program Outcomes

1. Knowledge

PLO1. Apply knowledge of politics, national defense and security, English, information technology, legal systems, principles, operating rules of the economy and financial rules to accounting work.

PLO2. Apply principles, operating cycles and accounting functions according to the Accounting Regime, Tax Law, Accounting Law, Auditing, Vietnamese and international Accounting Standards.

2. Skills

PLO3. Implement accounting voucher regime.

PLO4. Implement accounting and auditing procedures at the workplace.

PLO5. Prepare financial reports, management reports and tax reports of the workplace.

PLO6. Analyze accounting information and communication systems.

PLO7. Use English in communication, in preparing and reading financial reports with foreign elements.

PLO8. Use office informatics and software applications in accounting and scientific research.

PLO9. Communication, teamwork, critical thinking and accounting data analysis skills, advising unit leaders in decision making.

3. Attitudes

PLO10. Demonstrate a sense of responsibility, discipline, honesty, self-awareness and professional ethics.

PLO11. Demonstrate lifelong learning awareness, community service spirit and international integration.

The competencies of a bachelor’s degree holder in Accounting

  1. PROFESSIONAL COMPETENCIES

A.

Organize the accounting of assets and capital sources

A.1

Account for cash and receivables and payables

A.2

Account for salaries and insurance

A.3

Account for raw materials, tools, goods and fixed assets

B.

Organize product cost accounting

B.1

Collect production costs

B.2

Evaluate unfinished products

B.3

Determine product costs

C.

Organize accounting for revenue, expenses and determine business results

C.1

Collect documents to record revenue and expenses

C.2

Determine business results

C.3

Set up funds from after-tax profits

D.

Organize tax accounting work

D.1

Determine the unit’s tax obligations

D.2

Synthesize tax documents

D.3

Declare, refund and pay taxes

D.4

Record tax information in books

E.

Accounte Report

E.1

Report on the status of assets and capital of the unit

E.2

Report on the profit (loss) of the unit

E.3

Report on the cash flow of the unit

E.4

Report internal management of the unit

F.

Control accounting information systems

F.1

Analyze financial data

F.2

Assess risks

F.3

Implement budget management and internal controls

 2. PERSONAL AND CAREER DEVELOPMENT COMPETENCES

G.

Work between people

G.1

Communicate effectively with customers, colleagues and the community

G.2

Work effectively in teams

G.3

Organize and managing in the process of implementing professional tasks

G.4

Use English and computer skills according to professional requirements

H.

Adapt to the work environment and lifelong learning

H.1

Adapt to a multicultural work environment

H.2

Have a sense of responsibility at work

H.3

Regularly update legal regulations

I.

Conduct scientific research

I.1

Discover research problems from work practices

I.2

Implement research and apply results to the accounting field

I.3

Publish research results and present scientific reports at conferences and seminars

 3. QUALITIES

J.

Professional and ethical behavior

J.1

Respect colleagues, customers and the community

J.2

Proactively complete work on schedule

J.3

Resolve work fairly and objectively

J.4

Respect the ethical qualities of accounting staff

J.5

Comply with accounting and auditing laws

J.6

Honesty, transparency and responsibility

K.

Demonstrate responsibility to the community and society

K.1

Actively participate in community activities

K.2

Comply with laws and regulations in the field of accounting and tax

K.3

Responsible to the community, society, and partners

K.4

Willing to cooperate to solve work according to actual requirements

 Job Positions

Job positions that graduates may hold include:

  • Financial management and accounting specialists in manufacturing, trade, and service enterprises (businesses, financial institutions, administrative units);
  • Employees in consulting firms and accounting-auditing services;
  • Internal auditors and internal control specialists in manufacturing and trade enterprises, financial institutions, foreign-invested enterprises, and businesses in ASEAN countries;
  • High-level positions such as accounting department managers, general accountants, chief accountants, financial directors, team leaders, and audit directors;
  • Entrepreneurs who establish financial, tax, accounting, and auditing service companies.

Ability to Advance Qualifications

Accounting students, upon graduation, have the capability to further their professional qualifications by:

  • Participating in short-term training courses in accounting both domestically and internationally;
  • Pursuing a second bachelor’s degree in related fields;
  • Studying for postgraduate degrees (Master’s, Doctorate) in accounting at institutions both inside and outside the country;
  • Having the opportunity to continue their education and take exams for professional certifications in Vietnam and internationally, such as CFA, ACCA, CIMA, CPA…

Watch the program introduction video HERE

Learner demographics

People who have been recognized as graduating from high school in Vietnam or people who have a foreign diploma recognized as equivalent.

Admission criteria

According to the current regulations of the Ministry of Education and Training and the training regulations of Tra Vinh University.

Program structure

Semester

Type of course

Course Name

Credit

Semester 1 (17 credits)

Mandatory

Physical Education 1*

1

Mandatory

National Defense – Security Education

165 periods

Mandatory

English for general purposes (EGP) 1

3

Mandatory

Marxist-Leninist philosophy

3

Mandatory

Basic Applications of Informatics

3

Mandatory

Introduction to Law

2

Mandatory

Microeconomics

2

Mandatory

Management Studies

2

Elective

Economic Mathematics

2

Elective

Probability theory and mathematical statistics

2

Elective

General Psychology

2

Semester 2 (19 credits)

Mandatory

Physical Education 2*

1

Mandatory

EGP2

4

Mandatory

Marxist-Leninist political economy

2

Mandatory

Soft skills

2

Mandatory

Principles of Accounting

3

Mandatory

Macroeconomics

2

Mandatory

Principles of economic statistics

2

Mandatory

Scientific research methods

2

Elective

Economic law

2

Elective

Customer service skills

2

Elective

Finance – Currency

2

Semester 3 (19 credits)

Mandatory

Physical Education 3*

1

Mandatory

EGP3

3

Mandatory

Scientific socialism

2

Mandatory

Public accounting

4

Mandatory

Financial Accounting 1

3

Mandatory

Tax

3

Elective

E-commerce

2

Elective

Stock market

2

Elective

Accounting information system

2

Elective

Business ethics and corporate culture

2

Semester 4 (19 credits)

Mandatory

EGP4

3

Mandatory

Ho Chi Minh Ideology

2

Mandatory

Financial Accounting 2

3

Mandatory

Accounting Law and Accounting Standards

3

Mandatory

Accounting for construction enterprises and investors

2

Mandatory

Corporate Finance

2

Mandatory

Practical training

2

Elective

Business Administration

2

Elective

Commercial bank operations

2

Elective

International Payment

2

Semester 5 (19 credits)

Mandatory

History of the Communist Party of Vietnam

2

Mandatory

Financial Accounting 3

3

Mandatory

English for Accounting

2

Mandatory

Accounting software practice

3

Mandatory

Management accounting

3

Mandatory

Practice bookkeeping

2

Mandatory

Commercial bank accounting

2

Elective

International Accounting Standards (IAS)

2

Elective

Business Analysis

2

Elective

Negotiation in business

2

Semester 6 (17 credits)

Mandatory

Prepare financial statements

3

Mandatory

Practice tax declaration

2

Mandatory

International Accounting

2

Mandatory

Accounting Simulation

4

Mandatory

Basic Auditing

2

Elective

Foreign trade operations

2

Elective

International Financial Reporting Standards (IFRS)

2

Elective

Financial Management

2

Elective

Excel Accounting

2

Elective

State Accounting

2

Semester 7 (10 credits)

Mandatory

Final internship

3

Mandatory

TH1: Graduation thesis

7

TH2: Study of substitute courses

  

Commercial service accounting

3

Financial statement audit

4

Total accumulated credits in Accounting

120

Cohort syllabus:  Link