MINISTRY OF EDUCATION AND TRAINING SOCIALIST REPUBLIC OF VIETNAM

NATIONAL ECONOMICS UNIVERSITY Independence – Freedom – Happiness

SYLLABUS

1. GENERAL INFORMATION
Title: Financial Accounting 2
Course number: KTKE1107E
Units:
- Theoretical hours: 30
- Practical hours: 15
Prerequisite: Student must be passed Financial Accounting 1.
2. LECTURERS’ INFORMATION
School of Accounting and Auditing, 11 Floor, A1 Building, National Economics University
Department: Financial Accounting, Room 1114, A1 Building, National Economics University
Lecturers:
Full name Tel. Email
1 Nguyen Huu Anh, Prof., Ph.D. 0906163535 anhnh@[Link]
2 Tran Van Thuan, Asso. Prof., Ph.D. 0913579837 thuantv@[Link]
3 Nguyen Duc Dung, Asso. Prof., Ph.D. 0984380914 dungnd@[Link]
4 Dang Thi Thuy Hang, Ph.D. 0915166150 hangdt@[Link]
5 Nguyen Thi Mai Anh, Ph.D. 0903210448 maianhkt@[Link]
6 Ha Thi Phuong Dung, Ph.D. 0919997258 dunghp@[Link]
7 Doan Thi Truc Quynh, MA. 0913283820 quynhdt@[Link]

3. COURSE DESCRIPTIONS
This course is about corporate financial reporting – the form and content of the mandatory
financial information disclosed by the firms to the external parties (e.g., shareholders). The course
is designed to provide the student with an understanding of the underlying concepts and the
classification and measurement rules for tangible and intangible assets, liabilities and stockholders’
equity and other related accounting issues laid down in the International Financial Reporting
Standards (IFRS). Throughout the course, we will discuss international accounting standard
treatment of various topics, especially where differences in VAS and IFRS are substantial.

4. LEARNING RESOURCES : COURSE BOOKS, REFERENCE BOOKS, AND

SOFTWARES
Kieso D., Weygandt J. and Warfield T., (2018). Intermediate Accounting: IFRS edition, 3rd
edition. John Wiley & Sons, Inc.
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OTHER REQUIRED MATERIALS & INFORMATION
1. Kieso D., Weygandt J. and Warfield T., (2019). Intermediate Accounting, 17th edition. John Wiley
& Sons, Inc.
2. International Accounting Standards.
3. Vietnamese Accounting Standards.
4. International Financial Reporting Standards.
5. F3-ACCA Resource.
5. COURSE GOALS
Table 5. Course goals
Program Level of
Goals Learning competence
Description
(Gx) Outcomes
(PLO)
[1] [2] [3] [4]
Describe the nature of property, plant, and
equipment, intangible assets (including goodwill),
G1 1.2 III
current liabilities and contingencies, non- current
liabilities, and stockholders’ equity.
Identify and measure the valuation of property, plant,
and equipment, intangible assets, current liabilities
G2 1.2 III
and contingencies, non- current liabilities, and
stockholders’ equity.
Define and explain accounting issues related to
property, plant, and equipment, intangible assets,
G3 1.2 III
current liabilities and contingencies, non- current
liabilities, and stockholders’ equity.
Compare the difference in application of depreciation
G4 methods, the methods of bond discount and premium 1.3 III
amortization.
Indicate how to present and analyze property, plant,
and equipment, intangible assets, current liabilities
G5 1.3 III
and contingencies, non- current liabilities, and
stockholders’ equity in the financial statements.

6. COURSE LEARNING OUTCOMES (CLO)

Table 6. Course learning outcomes (CLOs)
Course Course Level of
Goals Learning Description competence
Outcomes

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 (CLOx.x)
[1] [2] [3] [4]
G1 CLO1.1 Define property, plant, and equipment, intangible
assets (including goodwill), current liabilities and
III
contingencies, non- current liabilities, and
stockholders’ equity according to IASs.
CLO1.2 List the recognized conditions of property, plant, and
III
equipment, intangible assets.
CLO1.3 Classify property, plant, and equipment, intangible
assets, current liabilities and contingencies, non- III
current liabilities, and stockholders’ equity.
G2 CLO2.1 Describe the costs to include in initial valuation of
III
property, plant, and equipment, intangible assets.
CLO2.2 Calculate the costs of property, plant, and equipment,
III
intangible assets.
CLO2.3 Identify types of current liabilities, contingencies,
III
non- current liabilities, and stockholders’ equity.
CLO2.4 Explain the difference between current liabilities and
non- current liabilities, current liabilities and III
contingencies.
G3 CLO3.1 Record for property, plant, and equipment, intangible
assets, current liabilities and contingencies, non- III
current liabilities, and stockholders’ equity.
CLO3.2 Solve accounting issues individually or in a group. III
CLO3.3 Apply the different methods in computation of
III
depreciation expense, EPS, bonds valuation.
G4 CLO4.1 Compare activity, straight-line, and decreasing-charge
III
methods of depreciation.
CLO4.2 Compare the difference in calculation and accounting
III
for bond discount and premium amortization.
CLO4.3 Summary the advantages, disadvantages and applying
III
conditions for each method.
G5 CLO5.1 Prepare data related to property, plant, and equipment,
intangible assets, current liabilities and contingencies, III
non- current liabilities, and stockholders’ equity.
CLO5.2 Present the information about property, plant, and
equipment, intangible assets, liabilities and III
contingencies, and stockholders’ equity in financial

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 statements.
CLO5.3 Calculate financial ratios. III
CLO5.4 Interpret, compare, and contrast financial ratios. III

7. COURSE ASSESSMENT
Table 7. Course assessment
Time Assessment
Assessment Course Learning Outcomes Percent
Content items
Methods (CLOx.x) (%)

[1] [2] [3] [4] [5] [6]

Participation Chapter CLO1.1, CLO1.2, CLO1.3, Brief
10 to CLO2.1, CLO2.2, CLO2.3, exercises and
Chapter All CLO2.4, CLO3.1, CLO3.2, exercises
10%
16 weeks CLO3.3, CLO4.1, CLO4.2, Discussion
CLO4.3, CLO5.1, CLO5.2, Good
CLO5.3, CLO5.4 answers.
Mid-term Chapter
CLO1.1, CLO1.2, CLO1.3, Problem
Exam 1 10 & Week
CLO2.1, CLO2.2, CLO3.1, solving 20%
Chapter 5
CLO3.3 questions
11
Mid-term Chapter
Problem
Exam 2 13 & Week CLO1.1, CLO1.3, CLO2.3,
solving 20%
Chapter 11 CLO3.1, CLO4.2
questions
14
Final exam Chapter CLO2.2 (10%), CLO2.4, CLO3.1
After Problem
10 to (60%), CLO3.3 (15%), CLO4.1
week solving 50%
Chapter (5%), CLO4.3, CLO5.1, CLO5.2
16 questions
16 (10%), CLO5.3, CLO5.4

8. COURSE SCHEDULE
Table 8. Lesson plan for the course

Week Topics CLO Activities Assessment

[1] [2] [3] [4] [5]
Week 1 Introduction CLO1.1, Self-study:
Lecture 1: Acquisition CLO1.2,- Read chapter 10 and other
and Disposition of CLO1.3, materials. Participation
Property, Plant, and CLO2.1,- Do homeworks.
Equipment CLO2.2, In the class:
4
 1.1. Acquisition CLO3.1,- Presentation lecture 1
1.2. Valuation CLO3.2 - Discussion of issues raised in
1.3. Costs Subsequent to the first lecture.
Acquisition - Practical questions on
Acquisition and Valuation PPE
Week 2 Lecture 1: Acquisition Self-study:
and Disposition of - Read chapter 10 and other
Property, Plant, and materials.
CLO3.1,
Equipment (Continued) - Do homeworks.
CLO3.2,
1.4 Disposition In the class:
CLO5.1,
- Presentation lecture 1 Participation
CLO5.2,
- Discussion of issues raised in
CLO5.3,
the first lecture
CLO5.4
- Practical questions on Costs
Subsequent to Acquisition and
Disposition PPE
Week Lecture 2: Self-study:
3 Depreciation, - Read chapter 11 and other
Impairment and materials.
Depletion - Do homeworks.
2.1. Depreciation In the class:
2.2. Impairment CLO2.2,- Presentation lecture 2
CLO3.1,- Discussion of issues raised in
CLO3.2, the lecture 2
Participation
CLO3.3,- Practical questions on
CLO4.1, estimating Depreciation
CLO4.3 expense by activity, straight-
line, and decreasing-charge
methods.
- Practical questions on
calculating and recording the
impairment of PPE.
Week 4 Lecture 2: CLO2.2, Self-study:
Depreciation, CLO3.1,- Read chapter 11 and other
Impairment & Depletion CLO3.2, materials.
(Continued) CLO3.3,- Do homeworks. Participation
2.3. Depletion CLO4.1,- Prepare for quiz 1.
2.4. Presentation and CLO4.3, In the class:
Analysis CLO5.1,- Presentation lecture 2
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 CLO5.2,- Discussion of issues raised in
CLO5.3, the lecture 2
CLO5.4 - Practical questions on
estimating depletion expense of
natural resource.
- Practical questions on
presenting and analyzing PPE.
Week 5 Lecture 3: Participation
Intangible Assets Self-study: Mid-term
3.1. Intangible asset - Read chapter 12 and other Exam 1
issues materials.
CLO1.1,
3.2. Types of - Do homeworks.
CLO1.2,
Intangibles In the class:
CLO1.3,
3.3. Impairment of - Test Mid-term Exam 1
CLO2.1,
Intangibles - Presentation lecture 3
CLO2.2,
- Discussion of issues raised in
CLO3.1,
the lecture 3
CLO3.2,
- Practical questions on
CLO3.3,
accounting for Intangible
CLO4.1,
Assets
CLO4.3
- Practical questions on
calculating and recording the
impairment of Intangible
Assets.
Week 6 Lecture 3: Self-study:
Intangible assets - Read chapter 12 and other
(Continued) materials.
3.4. Research and CLO2.1,- Do homeworks.
Development costs CLO2.2, In the class:
3.5. Presentation of CLO3.2,- Presentation lecture 3
Intangibles and Related CLO5.1,- Discussion of issues raised in Participation
items CLO5.2, the lecture 3
CLO5.3,- Practical questions on
CLO5.4 accounting for R &D costs.
- Practical questions on
presenting Intangibles and
Related items
Week 7 Lecture 4: Current CLO1.1, Self-study:
Participation
Liabilities and CLO1.3,- Read chapter 13 and other
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 Contingencies CLO2.3, materials.
4.1. Current Liabilities CLO2.4,- Do homeworks.
4.2. Contingencies CLO3.1, In the class:
CLO3.2 - Presentation lecture 4
- Discussion of issues raised in
the lecture 4.
- Practical questions on
accounting for Current
Liabilities.
Week 8 Lecture 4: Current Self-study:
Liabilities and - Read chapter 13 and other
Contingencies materials.
(Continued) - Do homeworks.
4.3. Presentation and - Prepare for quiz 2.
Analysis CLO5.1, In the class:
CLO5.2,- Presentation lecture 4
Participation
CLO5.3,- Discussion of issues raised in
CLO5.4 the lecture 4.
- Practical questions on
accounting for Contingencies.
- Practical questions on
presenting and analyzing
Current Liabilities.
Week 9 Lecture 5: Long – Self-study:
Term Liabilities CLO1.1,- Read chapter 14 and other
5.1. Bonds Payable CLO1.3, materials.
5.2. Valuation of Bonds CLO2.3,- Do homeworks.
Payable CLO2.4, In the class:
CLO3.1,- Presentation lecture 5 Participation
CLO3.2,- Discussion of issues raised in
CLO3.3, the lecture 5.
CLO4.2,- Practical questions on valuing
CLO4.3 and accounting for Bonds
Payable.
Week 10 Lecture 5: Long – CLO1.1, Self-study:
Term Liabilities CLO1.3,- Read chapter 14 and other
(Continued) CLO2.3, materials. Participation
5.3. Long – Term Notes CLO3.1,- Do homeworks.
Payable CLO3.2, In the class:
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 5.4. Reporting and CLO5.1,- Presentation lecture 5
Analysing long -term CLO5.2,- Discussion of issues raised in
Liabilities CLO5.3, the lecture 5.
CLO5.4 - Practical questions on
accounting for Long – Term
Notes Payable.
- Practical questions on
presenting and analyzing long -
term Liabilities.
Week 11 Lecture 6: Self-study:
Stockholders’ Equity - Read chapter 15 and other
6.1. Corporate form and materials.
Corporate Capital - Do homeworks.
6.2. Preferred Stock CLO1.1,- Prepare for quiz 3.
Participation
CLO1.3, In the class:
Mid-term
CLO2.3,- Test Mid-term Exam 2
Exam 2
CLO3.1,- Presentation lecture 6
CLO3.2 - Discussion of issues raised in
the lecture 6.
- Practical questions on
accounting for common and
preferred stocks.
Week 12 Lecture 6: Self-study:
Stockholders’ Equity - Read chapter 15 and other
(Continued) materials.
6.3. Dividend Policy - Do homeworks.
6.4. Presentation and CLO3.1,- Prepare for quiz 4.
Analysis CLO3.2, In the class:
CLO5.1,- Presentation lecture 6
Participation
CLO5.2,- Discussion of issues raised in
CLO5.3, the lecture 6.
CLO5.4 - Practical questions on
accounting for Dividend.
- Practical questions on
presenting and analyzing
Stockholders’ Equity.
Week 13 Lecture 7: Dilutive CLO2.3, Self-study:
Securities and Earnings CLO3.1,- Read chapter 16 and other Participation
per Share CLO3.2, materials.
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 7.1. Dilutive Securities CLO3.3 - Do homeworks.
7.2. Accounting for - Prepare for quiz 5.
Conpensation In the class:
7.3. Computing - Presentation lecture 7
Earnings per Share - Discussion of issues raised in
the lecture 7.
- Practical questions on
Computing both Basic and
Diluted EPS.
Week 14 Lecture 7: Dilutive Self-study:
Securities and Earnings - Read chapter 16 and other
per Share (Continued) materials.
- Do homeworks.
CLO5.1,- Prepare for quiz 3.
Participation
CLO5.2, In the class:
CLO5.3,- Presentation lecture 7
CLO5.4 - Discussion of issues raised in
the lecture 7.
- Practical questions on
Computing both Basic and
Diluted EPS.
Week 15 Revision CLO3.2. Group work in the class.

9. COURSE REQUIREMENT & EXPECTATION

Class Structure/Attendance and Participation
Classes will be conducted using a combination of lecture and problem-solving format. Class
participation is one of the most effective ways of learning the concepts, as you get instant feedback.
I welcome your participation in class. It is required that you be present at every meeting. Students
must give prior notice of excused absences as far in advance as possible.
Classroom Etiquettes:
Use of cell phones and other communications (texting) devices is strictly prohibited in the
classroom. Each instance of the use of these devices or disruption caused by buzzing or ringing of
a cell phone will result in one point reduction in class participation grade.
10. DATED: 02/2025

HEAD OF DEPARTMENT OF DEAN OF SCHOOL OF NEU’S

FINANCIAL ACCOUNTING ACCOUTING AND PRESIDENT
AUDITING

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