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FA1-Syllabus-Spring 2024

This 3-sentence summary provides the key details about the Financial Accounting 1 syllabus at Hanoi University: The syllabus outlines a 15-week course on financial accounting standards under IFRS, including assessments consisting of class participation, two progress tests, and a final exam, with the goal of helping students understand accounting for assets, liabilities, and financial statements. The course will cover topics like the conceptual framework, accounting for current assets, non-current assets, liabilities, and equity through lectures, tutorials, and textbook readings.

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Thanh Mai
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59 views5 pages

FA1-Syllabus-Spring 2024

This 3-sentence summary provides the key details about the Financial Accounting 1 syllabus at Hanoi University: The syllabus outlines a 15-week course on financial accounting standards under IFRS, including assessments consisting of class participation, two progress tests, and a final exam, with the goal of helping students understand accounting for assets, liabilities, and financial statements. The course will cover topics like the conceptual framework, accounting for current assets, non-current assets, liabilities, and equity through lectures, tutorials, and textbook readings.

Uploaded by

Thanh Mai
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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HANOI UNIVERSITY

FACULTY OF MANAGEMENT AND TOURISM

Syllabus
FINANCIAL ACCOUNTING 1
SPRING 2024
Subject details
Subject name Financial Accounting 1
Units of credit 3
Study length 15 weeks
Prerequisite / Corequisite Principles of Accounting
Suggested study commitment Approximately 15 hours per week
Year Semester 2, Academic year 2023-2024
Hoang Xuan Quynh
Subject Coordinators/Lecturers
E-mail: quynhhx@hanu.edu.vn
Dinh Le Mai
Tutor
E-mail: maidl@hanu.edu.vn
The syllabus contains important information. Please ensure that you read it carefully. It is also
strongly recommended that you keep this copy of your subject outline for future reference.

Subject aim/rationale
Financial Reporting are tools that translate into numbers and present economic substances of business
activities undertaken by enterprises. It provides information about financial performance and position
of enterprises to users of accounting information for their decision-making purposes. Vietnam is in
the period of economic transition and integration into the world; hence it is important that the
preparation and presentation of financial reports follow one single set of homogeneous investors
oriented and internationally recognized accounting standards, namely the International Financial
Reporting Standards, IFRS. By adopting this common language, Vietnam can place itself at a
competitive advantage for investment. And as of January 2017, Vietnam has started its step by step
adoption of the IFRS. To keep up with this new development, the purpose of this course is to provide
students with broad understanding of the accounting system, standards and financial statements under
IFRS.

Learning outcomes
On successful completion of this course, the student will be able to:

Knowledge

1. Understand the objective of financial reporting and the conceptual framework for financial
reporting
2. Comprehend the accounting for current assets, non-current assets, current liabilities and equity
under IFRS
3. Understand the purpose, content and format of financial statements under IFRS

Skills

1. Apply accounting principles in analysis and recording of business transactions


2. Analyze and record transactions related to current assets, non-current assets, current liabilities
and owners’ equity under IFRS
3. Prepare and analyze financial statements under IFRS

2
Autonomy and responsibility

1. Learn with self-directedness and properly defense personal opinions


2. Work with due care, dedication, integrity and responsibility.

Subject materials
Topics to be covered in this subject will be centered around relevant textbook chapters. Lecture notes
will provide students with major issues in financial accounting. Additional materials may be provided
to help students understand subject matters in the Microsoft Teams for the Course: Financial
Accounting 1 - Spring 2024 (Class code: q787q2g)
Textbook:
Kieso D. E.. Weygandt J. J. and Warfield T. D. , 2020, Intermediate Accounting: IFRS edition, 4th
edition, Wiley.

Subject structure
The structure of this subject for on-campus students comprises:
 One 2 periods lecture per session (2 sessions per week)
 One 2 periods tutorial per session (2 sessions per week)

Assessment
Assessment for ALL students
Assessment for the subject will be on the basis of:

(a) Class participation Required assessment Yes 10%

(b) Progress Tests Required assessment Yes 40%

(d) Final exam Required assessment Yes 50%

1. Class participation (CP - 10%): Students are required to attend ALL sessions including both
lectures and tutorials for comprehensive understanding of the subject.

2. Progress Tests (PT - 40%): there will be 2 progress tests delivered during the course to
evaluate the students’ level of knowledge comprehension over subject matters. The content and
schedule of the tests are provided in the Proposed weekly schedule below.

3. Final exam (50%): The paper will be delivered in the exam week and will be a two-hour
written examination. Final exam content and format will be discussed in the weeks before
examination.

NOTE:
Students are required to attend 80% of classes in order to be eligible for final exam. Students will
be required to repeat a subject if they fail to meet 80% attendance.
In order to receive a pass in this subject, students are required to obtain 50% overall.
Consultation
Available for consultation by appointment.
Email is the preferred method of contact.

3
Proposed weekly schedule (tentative to change):
Week Topic Textbook chapter

1 Lecture 1: Overview off financial accounting Chapter 1, 2, 3


(15-19/1/24)

2 Lecture 2: Income Statement


Chapter 4
(22-26/1/24) Tutorial 1

3 Lecture 3: Balance sheet


Chapter 5
(29/1 – 2/2/24) Tutorial 2

5 – 18/2/24 Tet holiday

4 Lecture 4: Cash and receivables


Chapter 7
(19 - 23/2/24) Tutorial 3

5 Progress test 1
Chapter 1-7
(26/2 – 1/3/24) No tutorial

6 Lecture 5: Inventory
Chapter 8 & 9
(4 - 8/3/24) Tutorial 4

7 Lecture 6: PPE – Acquisition and disposition


Chapter 10
(11 - 16/3/24) Tutorial 5

8 Lecture 7: PPE – Depreciation and impairment


Chapter 11
(18 - 22/3/24) Tutorial 6 + Progress Test 2

9 Lecture 8: Intangible assets


Chapter 12
(25 - 29/3/24) Tutorial 7

10 Lecture 9: Current liabilities, Provisions and Contingencies


Chapter 13
(1 – 5/4/24) Tutorial 8

11 Industry engagement
(8 - 11/4/24) No lecture and tutorial

12 Lecture 10: Equity


Chapter 15
(15 - 19/4/24) Tutorial 9

13 Lecture 11: Revision


(22 – 26/4/24) Tutorial 10

14 Final exam
(TBA)

4
5

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