(Issued under Decision No. 3219/QD-DHNT dated August 15, 2025)
1. Program objectives
Overall objective
The Accounting program, specializing in Standard Accounting and Auditing, is designed with an applied orientation to train graduates with strong political qualities, professional ethics, and a high sense of social responsibility; good health, professional demeanor; and a foundational knowledge of social sciences, economics, politics, law, business, and management. They are capable of logical thinking, systems thinking, and critical thinking; possess in-depth theoretical knowledge; are proficient in foreign languages and have practical professional skills in accounting, auditing, taxation, and corporate finance; are capable of working independently, in teams, and engaging in lifelong learning; and are ready to adapt and contribute value to the sustainable development of businesses, organizations, and society in the context of digital transformation and international integration.
Specific objectives
PO1:After graduation, students will be able to take on job positions in accounting, auditing, taxation, finance, etc., at businesses, accounting and auditing firms, banks, multinational corporations, and other domestic and international organizations.
PO2:Graduates will possess innovative skills, practical abilities, professional ethics, the resilience to overcome challenges, social responsibility, and the capacity for lifelong learning.
PO3:Graduates will possess a foundational knowledge and methodology in social sciences, economics, politics, law, business, and management; logical, systems, and critical thinking; specialized knowledge and practical professional skills in accounting, auditing, taxation, and finance; and proficiency in foreign languages, information technology, and digital skills in the fields of accounting, auditing, taxation, and finance.
PO4:Graduates will possess in-depth knowledge and proficiency in Vietnamese accounting and auditing, as well as an understanding of international accounting and auditing standards. They will be well-suited to adapt and work in an international environment.
2. Program learning outcomes
The Accounting and Auditing specialization program is designed to ensure that graduates achieve the following learning outcomes:
Knowledge:
PLO1:Applying foundational knowledge in social sciences, economics, politics, law, business, and management to studies and work.
PLO2:Applying knowledge of accounting, auditing, taxation, and finance in accordance with Vietnamese regulations and standards.
PLO3:Analyze and evaluate issues in the fields of accounting, auditing, taxation, and finance, and then propose appropriate solutions to support the decision-making process of users.
Skills:
PLO4:Proficient in communication skills, information transmission, and working in a multicultural environment.
PLO5:Possesses innovative skills, a willingness to embrace new ideas, and the ability to initiate new concepts in the fields of accounting, auditing, taxation, and finance.
PLO6:Proficient in preparing and auditing financial statements according to international standards; skilled in identifying and resolving problems in the fields of accounting, auditing, taxation, and finance.
PLO7:Proficiency in English at level 4/6 of the Vietnamese Foreign Language Proficiency Framework issued with Circular No. 01/2014/TT-BGDĐT.
PLO8:Achieved a 5/8 level in proficiency across competency groups (data and information mining; communication and collaboration in the digital environment; digital content creation and security); achieved a 4/8 level in artificial intelligence application competency according to the Digital Competency Framework issued in Circular 02/2025/TT-BGDĐT dated January 24, 2025, of the Ministry of Education and Training; proficient in information technology skills as stipulated in Circular 03/2014/TT-BTTTT and able to use several enterprise accounting software programs.
Autonomy and responsibility:
PLO9:Proactively planning, implementing, and managing professional activities; proactively learning and adapting to change, possessing the resilience to overcome difficulties, and demonstrating a progressive spirit.
PLO10:They demonstrate a spirit of cooperation, respect for differences, and proactive support, guidance, and promotion of effective teamwork.
PLO11:Demonstrate professionalism, ethical conduct, and social responsibility in your professional work.
- Curriculum framework
| No. | Course | Code | Credit hours | Prerequisite course |
| 1 | General knowledge | 35 | ||
| 1.1 | Political theory | 11 | ||
| 1.1.1.1 | Marxist-Leninist Philosophy | TRI114 | 3 | None |
| 1.1.1.2 | Marxist-Leninist Political Economy | TRI115 | 2 | None |
| 1.1.1.3 | Scientific socialism | TRI116 | 2 | TRI114, TRI115 |
| 1.1.1.4 | History of the Communist Party of Vietnam | TRI117 | 2 | TRI114, TRI115 |
| 1.1.1.5 | Ho Chi Minh Ideology | TRI104 | 2 | TRI114, TRI115 |
| 1.2 | Social sciences, humanities, arts, mathematics and computer science | 18 | ||
| 1.2.1 | Compulsory courses | 15 | ||
| 1.2.1.1 | Design Thinking and Innovation | DTI100 | 3 | |
| 1.2.1.2 | Financial mathematics | TOA106 | 3 | None |
| 1.2.1.3 | General Law | PLU111 | 3 | None |
| 1.2.1.4 | Digital technology and artificial intelligence applications | TIN210 | 3 | None |
| 1.2.1.5 | Professional skills and orientation in accounting and auditing | KET202 | 3 | None |
| 1.2.2 | Elective (choose 1 course) | 3 | None | |
| 1.2.2.1 | Research methodology for economics and business | PPH106 | 3 | None |
| 1.2.2.2 | Probability and statistics | TOA201 | 3 | TOA106 |
| 1.2.2.3 | Econometrics | KTE309 | 3 | None |
| 1.2.2.4 | Entrepreneurial spirit | BUS405 | 3 | None |
| 1.3 | Foreign Language (Students who meet the foreign language requirement each year may choose to be exempt from the foreign language courses or accumulate credits in a second foreign language.) | 6 | ||
| 1.3.1 | Academic and Business English 1 | EAB111 | 0 | |
| 1.3.2 | Academic and Business English 2 | EAB121 | 0 | |
| 1.3.3 | Academic and Business English 3 | EAB231 | 3 | EAB121 |
| 1.3.4 | Academic and Business English 4 | EAB241 | 3 | EAB231 |
| 1.3.5 | Second Foreign Language – Elective (Students choose one of the following foreign languages: Chinese, Japanese, French, Spanish) | Students who excel in English may choose to take an additional second foreign language course. The results of the second foreign language courses are not included in the cumulative GPA and are not a requirement for evaluating the achievement of the program learning outcomes; the results are recorded and included in the student’s Certificate of Learning. | ||
| 1.4 | Physical education | |||
| 1.5 | National defense and security education | |||
| 2 | Professional knowledge | 84 | ||
| 2.1 | Basic core knowledge | 30 | ||
| 2.1.1 | Compulsory courses | 24 | ||
| 2.1.1.1 | Microeconomics | KTE201 | 3 | TOA106 |
| 2.1.1.2 | Macroeconomics | KTE203 | 3 | None |
| 2.1.1.3 | Management | QTR303 | 3 | None |
| 2.1.1.4 | Principles of Accounting | KET201 | 3 | None |
| 2.1.1.5 | Business Law | PLU401 | 3 | PLU111 |
| 2.1.1.6 | English for Specific Purposes 1 | ESP111 | 3 | EAB241 |
| 2.1.1.7 | English for Specific Purposes 2 (Business Communication) | ESP121 | 3 | EAB241 or equivalent CCQT |
| 2.1.1.8 | English for Specific Purposes 3 (Accounting and Auditing) | ESP234 | 3 | ESP121 |
| 2.1.2 | Elective (choose 2 courses) | 6 | ||
| 2.1.2.1 | Principles of finance | TCH302 | 3 | KTE201 |
| 2.1.2.2 | Principles of economic statistics | TOA301 | 3 | None |
| 2.1.2.3 | Basic Marketing | MKT301 | 3 | None |
| 2.1.2.4 | E-commerce | TMA306 | 3 | None |
| 2.1.2.5 | Innovation Management | QTR424 | 3 | None |
| 2.1.2.6 | Database | TIN313 | 3 | None |
| 2.1.2.7 | Programming for data analysis and scientific computing. | TIN314 | 3 | None |
| 2.2. | Major core knowledge | 18 | ||
| 2.2.1 | Compulsory courses | 12 | ||
| 2.2.1.2 | Financial accounting | KET301 | 3 | KET201 |
| 2.2.1.3 | Management accounting | KET310 | 3 | KET201 |
| 2.2.1.4 | Principles of auditing | KET315 | 3 | KET201 |
| 2.2.1.5 | Financial management | KET307 | 3 | KET201 |
| 2.2.2 | Elective (choose 2 courses) | 6 | ||
| 2.2.2.1 | Professional ethics and responsibility | KET203 | 3 | None |
| 2.2.2.2 | Taxes and the tax system in Vietnam | TMA320 | 3 | None |
| 2.2.2.3 | Strategic management | QTR312 | 3 | QTR303 |
| 2.2.2.4 | Securities analysis and investment | DTU401 | 3 | TCH302 |
| 2.2.2.5 | Social responsibility accounting | KET317 | 3 | KET310 |
| 2.2.2.6 | Starting a business in the digital age | QTR448 | 3 | QTR303 |
| 2.3 | Specialized knowledge | 36 | ||
| 2.3.1 | Compulsory courses | 30 | ||
| 2.3.1.1 | Advanced Financial Accounting | KET304 | 3 | KET301 |
| 2.3.1.2 | Financial report | KET306 | 3 | KET304 |
| 2.3.1.3 | Consolidated accounting for financial statements | KET412 | 3 | KET306 |
| 2.3.1.4 | Advanced Management Accounting | KET314 | 3 | KET310 |
| 2.3.1.5 | Financial statements audit | KET404 | 3 | KET315, KET301 |
| 2.3.1.6 | Advanced Financial Management | QTR413 | 3 | KET307 |
| 2.3.1.7 | International Accounting | KET410 | 3 | KET304 |
| 2.3.1.8 | Application of technology in accounting | KET319 | 3 | TIN210, KET201 |
| 2.3.1.9 | Import and export accounting | KET406 | 3 | KET301 |
| 2.3.1.10 | Tax accounting | KET403 | 3 | KET301 |
| 2.3.2 | Elective (choose 2 courses) | 6 | ||
| 2.3.2.1 | Business analysis | KET316 | 3 | KET310 |
| 2.3.2.2 | Accounting for specialized units | KET318 | 3 | KET304 |
| 2.3.2.3 | Internal audit | KET402 | 3 | KET315 |
| 2.3.2.4 | Accounting information system | KET308 | 3 | KET309 |
| 2.3.2.5 | Digital Accounting | KET309 | 3 | KET301 |
| 3 | Project-based course – Internship | KET204 | 3 | |
| 4 | Graduation Thesis | KET533 | 9 | |
* Students can choose to study a second foreign language as part of the training program (selecting one of the following languages: English, Chinese, Japanese, French, or Spanish). Upon completion of the second foreign language modules, students must achieve level 3/6 in the 6-level Foreign Language Proficiency Framework for Vietnam, as stipulated in Circular No. 01/2014/TT-BGDĐT. The results of the second foreign language course are not included in the cumulative GPA and are not a requirement for evaluating the program learning outcomes. The learning results are recorded and accompanied by a student’s Certificate of Learning.

