Principles of Accounting_Nguyên lý kế toán

Main objectives: Upon completion of this course, students should: 1. Have clear understanding of ideas, principles, and techniques of accounting 2. Have the knowledge and tools to better understand business performance issues, and the decisions and problems faced by managers; 3. Understand the important role of accounting and finance in all organizations, in all jobs, and its link with the development of increasingly sophisticated IT systems. Specific objectives : 1. Recognize and organize accounting transactions 2. Classify and calculate correctly in terms of revenue, cost, profit or loss in an account 3. Be able to prepare comprehensive and accurate financial statements Description: The main content is structured into twelve chapters covering Financial Accounting, Management Accounting, and Business Finance. Topics include: business transaction, financial statement format and analysis, inventory and accounts receivable, type of assets and liabilities, costing classification, master budget and capital budgeting A key feature of this course is the integration of artificial intelligence (AI) tools and applications, which enable students to constructivist questions while maintaining their critical thinking and originality.