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	<title>Bachelor in Accounting &#8211; Cohort 64 &amp; 65 &#8211; Department of Undergraduate Studies</title>
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		<title>Bachelor in Accounting, majoring in Accounting and auditing with ACCA Orientation Tranining Program (for cohorts from K64 onward)</title>
		<link>https://eqldt.ftu.edu.vn/bachelor-in-accounting-majoring-in-accounting-and-auditing-with-acca-orientation-tranining-program-for-cohorts-from-k64-onward/</link>
		
		<dc:creator><![CDATA[Dương Quỳnh Trang]]></dc:creator>
		<pubDate>Sat, 06 Jun 2026 10:51:28 +0000</pubDate>
				<category><![CDATA[Bachelor in Accounting]]></category>
		<category><![CDATA[Bachelor in Accounting - Cohort 64 & 65]]></category>
		<category><![CDATA[Information on the Formal Training Programs]]></category>
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					<description><![CDATA[(Issued under Decision No. 3220/QD-DHNT dated August 15, 2025) 1. Program objectives Overall objective The Accounting program, specializing in Accounting and Auditing with ACCA orientation, is a Bachelor of Accounting program with an international career orientation that meets the requirements for high-quality human resources: possessing good political qualities, professional ethics, culture, and health; having social [&#8230;]]]></description>
										<content:encoded><![CDATA[<p><i><span style="font-weight: 400;">(Issued under Decision No. 3220/QD-DHNT dated August 15, 2025)</span></i></p>
<h3><b>1. Program objectives</b></h3>
<h4><b>Overall objective</b></h4>
<p><span style="font-weight: 400;">The Accounting program, specializing in Accounting and Auditing with ACCA orientation, is a Bachelor of Accounting program with an international career orientation that meets the requirements for high-quality human resources: possessing good political qualities, professional ethics, culture, and health; having social responsibility; having solid practical knowledge; comprehensive, in-depth, and modern theoretical knowledge of accounting, auditing, taxation, and finance according to international practices; having basic knowledge of social sciences, politics, and law; possessing critical thinking, analytical, synthesis, and professional accounting and auditing skills in an international environment; and having the ability to adapt and integrate well into a dynamic, international business environment.</span></p>
<h4><b>Specific objectives</b></h4>
<p><span style="font-weight: 400;">Bachelor of Accounting, specializing in Accounting and Auditing with ACCA orientation:</span></p>
<p><b>PO1:</b><span style="font-weight: 400;">Graduates are likely to take on positions in accounting, auditing, taxation, finance, etc., at Big4 international auditing firms, multinational corporations, accounting and auditing firms, and other large enterprises in Vietnam.</span></p>
<p><b>PO2:</b><span style="font-weight: 400;"> Possesses innovative capabilities, practical skills and professional ethics, the resilience to overcome difficulties and challenges, social responsibility, and the capacity for lifelong learning.</span></p>
<p><b>PO3: </b><span style="font-weight: 400;">Possesses fundamental knowledge and methodology in social sciences, economics, politics, law, business, and management; has specialized knowledge and practical professional skills in accounting, auditing, taxation, and finance; proficient in foreign languages, possesses digital skills, and is capable of applying information technology in the fields of accounting, auditing, taxation, and finance.</span></p>
<p><b>PO4: </b><span style="font-weight: 400;">Possesses in-depth knowledge of international accounting and auditing standards; capable of adapting and working in an international environment.</span></p>
<h3><b>2. Program learning outcomes</b></h3>
<p><span style="font-weight: 400;">The Accounting and Auditing with ACCA orientation program is designed to ensure that graduates achieve the following learning outcomes:</span></p>
<h4><b>Knowledge:</b></h4>
<p><b>PLO1:</b><span style="font-weight: 400;">Applying foundational knowledge in social sciences, economics, politics, law, business, and management to studies and work.</span></p>
<p><b>PLO2:</b><span style="font-weight: 400;">Applying knowledge of accounting, auditing, taxation, and finance in accordance with international and Vietnamese regulations and standards.</span></p>
<p><b>PLO3:</b><span style="font-weight: 400;">Analyzing and evaluating issues in the fields of accounting, auditing, taxation, and finance, and subsequently proposing appropriate solutions to support user decision-making and improve business performance.</span></p>
<h4><b>Skills:</b></h4>
<p><b>PLO4:</b><span style="font-weight: 400;">Proficient in communication skills, information transmission, and working in a multicultural environment.</span></p>
<p><b>PLO5:</b><span style="font-weight: 400;">Possesses innovative skills (creative thinking, willingness to embrace new things and initiate new ideas).</span></p>
<p><b>PLO6:</b><span style="font-weight: 400;">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.</span></p>
<p><b>PLO7:</b><span style="font-weight: 400;">Proficient in English, achieving level 5/6 of the Vietnamese Foreign Language Proficiency Framework as stipulated in Circular No. 01/2014/TT-BGDDT. Able to use English to analyze, process, verify, evaluate, and provide information in the fields of accounting and auditing.</span></p>
<p><b>PLO8:</b><span style="font-weight: 400;">Achieved a 5/8 level in proficiency across digital competency groups (data and information mining; communication and collaboration in the digital environment; digital content creation; safety), a 4/8 level in artificial intelligence application competency according to the Digital Competency Framework as stipulated in Circular No. 02/2025/TT-BGDDT dated January 24, 2025, of the Ministry of Education and Training; proficient in office computer skills (according to the standards of Circular 03/2014/TT-BTTTT) and able to use several enterprise accounting software programs.</span></p>
<h4><b>Autonomy and responsibility:</b></h4>
<p><b>PLO9:</b><span style="font-weight: 400;">Proactively plan, implement, and manage professional activities effectively; proactively learn and adapt to change, demonstrate resilience in overcoming difficulties, and possess a progressive spirit.</span></p>
<p><b>PLO10:</b><span style="font-weight: 400;">They demonstrate a spirit of cooperation, respect for differences, and proactive support, guidance, and promotion of effective teamwork.</span></p>
<p><b>PLO11:</b><span style="font-weight: 400;">Demonstrate competence, professional ethics, and social responsibility in professional activities.</span></p>
<h3><b>3. Curriculum framework</b></h3>
<table>
<tbody>
<tr>
<td><b>No.</b></td>
<td><b>Course name</b></td>
<td><b>Code</b></td>
<td><b>Credit hours</b></td>
<td><b>Prerequisite course</b></td>
</tr>
<tr>
<td><b>1</b></td>
<td colspan="2"><b>General knowledge</b></td>
<td><b>29</b></td>
<td><span style="font-weight: 400;"> </span></td>
</tr>
<tr>
<td><b><i>1.1</i></b></td>
<td colspan="2"><b><i>Political theory</i></b></td>
<td><b><i>11</i></b></td>
<td><span style="font-weight: 400;"> </span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">1</span></td>
<td><span style="font-weight: 400;">Marxist-Leninist Philosophy</span></td>
<td><span style="font-weight: 400;">TRI114</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2</span></td>
<td><span style="font-weight: 400;">Marxist-Leninist Political Economy</span></td>
<td><span style="font-weight: 400;">TRI115</span></td>
<td><span style="font-weight: 400;">2</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">Scientific socialism</span></td>
<td><span style="font-weight: 400;">TRI116</span></td>
<td><span style="font-weight: 400;">2</span></td>
<td><span style="font-weight: 400;">TRI114, TRI115</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">4</span></td>
<td><span style="font-weight: 400;">History of the Communist Party of Vietnam</span></td>
<td><span style="font-weight: 400;">TRI117</span></td>
<td><span style="font-weight: 400;">2</span></td>
<td><span style="font-weight: 400;">TRI114, TRI115</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">5</span></td>
<td><span style="font-weight: 400;">Ho Chi Minh Ideology</span></td>
<td><span style="font-weight: 400;">TRI104</span></td>
<td><span style="font-weight: 400;">2</span></td>
<td><span style="font-weight: 400;">TRI114, TRI115</span></td>
</tr>
<tr>
<td><b><i>1.2</i></b></td>
<td colspan="2"><b><i>Social Sciences, Humanities, Arts, Mathematics and Computer Science</i></b></td>
<td><b><i>18</i></b></td>
<td><span style="font-weight: 400;"> </span></td>
</tr>
<tr>
<td><i><span style="font-weight: 400;">1.2.1</span></i></td>
<td colspan="2"><i><span style="font-weight: 400;">Compulsory courses</span></i></td>
<td><i><span style="font-weight: 400;">15</span></i></td>
<td></td>
</tr>
<tr>
<td><span style="font-weight: 400;">6</span></td>
<td><span style="font-weight: 400;">Mathematics for Finance</span></td>
<td><span style="font-weight: 400;">TOA106</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">7</span></td>
<td><span style="font-weight: 400;">Introduction to Law</span></td>
<td><span style="font-weight: 400;">PLU111</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">8</span></td>
<td><span style="font-weight: 400;">Digital technology and artificial intelligence applications</span></td>
<td><span style="font-weight: 400;">TIN210</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">9</span></td>
<td><span style="font-weight: 400;">Professional skills and orientation in accounting and auditing.</span></td>
<td><span style="font-weight: 400;">KET202</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">10</span></td>
<td><span style="font-weight: 400;">Design thinking and innovation</span></td>
<td><span style="font-weight: 400;">DTI100</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;"> </span></td>
</tr>
<tr>
<td><i><span style="font-weight: 400;">1.2.2</span></i></td>
<td colspan="2"><i><span style="font-weight: 400;">Elective courses (choose 1 course)</span></i></td>
<td><i><span style="font-weight: 400;">3</span></i></td>
<td></td>
</tr>
<tr>
<td><span style="font-weight: 400;">11</span></td>
<td><span style="font-weight: 400;">Probability and statistics</span></td>
<td><span style="font-weight: 400;">TOA201</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">TOA106</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">12</span></td>
<td><span style="font-weight: 400;">Econometrics</span></td>
<td><span style="font-weight: 400;">KTE309</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><b><i>1.3</i></b></td>
<td><b><i>Physical education</i></b></td>
<td><b><i> </i></b></td>
<td><span style="font-weight: 400;"> </span></td>
<td><span style="font-weight: 400;"> </span></td>
</tr>
<tr>
<td><b><i>1.4</i></b></td>
<td><b><i>National defense and security education</i></b></td>
<td><b><i> </i></b></td>
<td><span style="font-weight: 400;"> </span></td>
<td><span style="font-weight: 400;"> </span></td>
</tr>
<tr>
<td><b>2</b></td>
<td colspan="2"><b>Professional knowledge </b></td>
<td><b>90</b></td>
<td><span style="font-weight: 400;"> </span></td>
</tr>
<tr>
<td><b><i>2.1</i></b></td>
<td colspan="2"><b><i>Basic core  knowledge</i></b></td>
<td><b><i>31</i></b></td>
<td><span style="font-weight: 400;"> </span></td>
</tr>
<tr>
<td><i><span style="font-weight: 400;">2.1.1</span></i></td>
<td colspan="2"><i><span style="font-weight: 400;">Compulsory courses</span></i></td>
<td><i><span style="font-weight: 400;">25</span></i></td>
<td></td>
</tr>
<tr>
<td><span style="font-weight: 400;">13</span></td>
<td><span style="font-weight: 400;">English for Specific Purposes 2 (Business Communication)</span></td>
<td><span style="font-weight: 400;">ESP121</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">EAB241 or equivalent</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">14</span></td>
<td><span style="font-weight: 400;">English for Specific Purposes 5 (Public Speaking)</span></td>
<td><span style="font-weight: 400;">ESP451</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">ESP234</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">15</span></td>
<td><span style="font-weight: 400;">Microeconomics</span></td>
<td><span style="font-weight: 400;">KTE201</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">TOA106</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">16</span></td>
<td><span style="font-weight: 400;">Principles of Accounting</span></td>
<td><span style="font-weight: 400;">KETH201</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">17</span></td>
<td><span style="font-weight: 400;">Business and Technology (F1)</span></td>
<td><span style="font-weight: 400;">KET.F1</span></td>
<td><span style="font-weight: 400;">4</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">18</span></td>
<td><span style="font-weight: 400;">Corporate and Business Law (F4)</span></td>
<td><span style="font-weight: 400;">KET.F4</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">19</span></td>
<td><span style="font-weight: 400;">Macroeconomics</span></td>
<td><span style="font-weight: 400;">KTE203</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">TOA106</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">20</span></td>
<td><span style="font-weight: 400;">Management</span></td>
<td><span style="font-weight: 400;">QTR303</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><i><span style="font-weight: 400;">2.1.2</span></i></td>
<td colspan="2"><i><span style="font-weight: 400;">Elective courses (choose 2 courses)</span></i></td>
<td><i><span style="font-weight: 400;">6</span></i></td>
<td></td>
</tr>
<tr>
<td><span style="font-weight: 400;">21</span></td>
<td><span style="font-weight: 400;">English for Specific Purposes 3 (Accounting and Auditing)</span></td>
<td><span style="font-weight: 400;">ESP234</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">ESP121</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">22</span></td>
<td><span style="font-weight: 400;">Research methodology for economics and business</span></td>
<td><span style="font-weight: 400;">KTE206</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">23</span></td>
<td><span style="font-weight: 400;">Principles of Finance</span></td>
<td><span style="font-weight: 400;">TCH302</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KTE203</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">24</span></td>
<td><span style="font-weight: 400;">Principles of economic statistics</span></td>
<td><span style="font-weight: 400;">TOA301</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">25</span></td>
<td><span style="font-weight: 400;">E-commerce</span></td>
<td><span style="font-weight: 400;">TMA306</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">26</span></td>
<td><span style="font-weight: 400;">Innovation management</span></td>
<td><span style="font-weight: 400;">QTR424</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">27</span></td>
<td><span style="font-weight: 400;">Programming for data analysis and scientific computing</span></td>
<td><span style="font-weight: 400;">TIN314</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><b><i>2.2</i></b></td>
<td><b><i>Major core knowledge </i></b></td>
<td><b><i> </i></b></td>
<td><b><i>19</i></b></td>
<td><span style="font-weight: 400;"> </span></td>
</tr>
<tr>
<td><i><span style="font-weight: 400;">2.2.1</span></i></td>
<td colspan="2"><i><span style="font-weight: 400;">Compulsory courses</span></i></td>
<td><i><span style="font-weight: 400;">13</span></i></td>
<td></td>
</tr>
<tr>
<td><span style="font-weight: 400;">28</span></td>
<td><span style="font-weight: 400;">Management Accounting (F2)</span></td>
<td><span style="font-weight: 400;">KET.F2</span></td>
<td><span style="font-weight: 400;">4</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">29</span></td>
<td><span style="font-weight: 400;">Financial Accounting 1 (F3.1)</span></td>
<td><span style="font-weight: 400;">KET.F3.1</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">30</span></td>
<td><span style="font-weight: 400;">Financial Accounting 2 (F3.2)</span></td>
<td><span style="font-weight: 400;">KET.F3.2</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET.F3.1</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">31</span></td>
<td><span style="font-weight: 400;">Principles of auditing</span></td>
<td><span style="font-weight: 400;">KET315</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET201</span></td>
</tr>
<tr>
<td><i><span style="font-weight: 400;">2.2.2</span></i></td>
<td colspan="2"><i><span style="font-weight: 400;">Elective courses (choose 2 courses)</span></i></td>
<td><i><span style="font-weight: 400;">6</span></i></td>
<td></td>
</tr>
<tr>
<td><span style="font-weight: 400;">32</span></td>
<td><span style="font-weight: 400;">Taxes and the tax system in Vietnam</span></td>
<td><span style="font-weight: 400;">TMA320</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">33</span></td>
<td><span style="font-weight: 400;">Strategy management</span></td>
<td><span style="font-weight: 400;">QTR312</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">QTR303</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">34</span></td>
<td><span style="font-weight: 400;">Securities analysis and investment</span></td>
<td><span style="font-weight: 400;">DTU401</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">TCH302</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">35</span></td>
<td><span style="font-weight: 400;">Professional ethics and responsibility</span></td>
<td><span style="font-weight: 400;">KET203</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;"> </span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">36</span></td>
<td><span style="font-weight: 400;">Starting a business in the digital age</span></td>
<td><span style="font-weight: 400;">QTR448</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">QTR303</span></td>
</tr>
<tr>
<td><b><i>2.3</i></b></td>
<td><b><i>Specialized knowledge</i></b></td>
<td><b><i> </i></b></td>
<td><b><i>40</i></b></td>
<td><span style="font-weight: 400;"> </span></td>
</tr>
<tr>
<td><i><span style="font-weight: 400;">2.3.1</span></i></td>
<td colspan="2"><i><span style="font-weight: 400;">Compulsory courses</span></i></td>
<td><i><span style="font-weight: 400;">34</span></i></td>
<td></td>
</tr>
<tr>
<td><span style="font-weight: 400;">37</span></td>
<td><span style="font-weight: 400;">Performance Management 1 (F5.1)</span></td>
<td><span style="font-weight: 400;">KET.F5.1</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET.F2</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">38</span></td>
<td><span style="font-weight: 400;">Performance Management 2 (F5.2)</span></td>
<td><span style="font-weight: 400;">KET.F5.2</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET.F5.1</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">39</span></td>
<td><span style="font-weight: 400;">Taxation (F6)</span></td>
<td><span style="font-weight: 400;">KET.F6</span></td>
<td><span style="font-weight: 400;">4</span></td>
<td><span style="font-weight: 400;">KET.F1 KET.​​F3.2</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">40</span></td>
<td><span style="font-weight: 400;">Financial Reporting 1 (F7.1)</span></td>
<td><span style="font-weight: 400;">KET.F7.1</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET.F3.2</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">41</span></td>
<td><span style="font-weight: 400;">Financial Reporting 2 (F7.2)</span></td>
<td><span style="font-weight: 400;">KET.F7.2</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET.F7.1</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">42</span></td>
<td><span style="font-weight: 400;">Audit and Assurance 1 (F8.1)</span></td>
<td><span style="font-weight: 400;">KET.F8.3</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET.F3.2, KET315</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">43</span></td>
<td><span style="font-weight: 400;">Audit and Assurance 2 (F8.2)</span></td>
<td><span style="font-weight: 400;">KET.F8.4</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET.F8.3</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">44</span></td>
<td><span style="font-weight: 400;">Financial Management 1 (F9.1)</span></td>
<td><span style="font-weight: 400;">KET.F9.1</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET.F3.2</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">45</span></td>
<td><span style="font-weight: 400;">Financial Management 2 (F9.2)</span></td>
<td><span style="font-weight: 400;">KET.F9.2</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET.F9.1</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">46</span></td>
<td><span style="font-weight: 400;">Internal Audit</span></td>
<td><span style="font-weight: 400;">KET402</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET315</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">47</span></td>
<td><span style="font-weight: 400;">Application of technology in accounting and auditing – PACE3</span></td>
<td><span style="font-weight: 400;">KET319</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">TIN210, KET201</span></td>
</tr>
<tr>
<td><i><span style="font-weight: 400;">2.3.2</span></i></td>
<td colspan="2"><i><span style="font-weight: 400;">Elective courses (choose 2 courses)</span></i></td>
<td><i><span style="font-weight: 400;">6</span></i></td>
<td></td>
</tr>
<tr>
<td><span style="font-weight: 400;">48</span></td>
<td><span style="font-weight: 400;">Business Analysis</span></td>
<td><span style="font-weight: 400;">KET316</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET.F2</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">49</span></td>
<td><span style="font-weight: 400;">Social Responsibility Accounting</span></td>
<td><span style="font-weight: 400;">KET317</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET310</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">50</span></td>
<td><span style="font-weight: 400;">Accounting Information System</span></td>
<td><span style="font-weight: 400;">KET308</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">PACE3</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">51</span></td>
<td><span style="font-weight: 400;">Digital Accounting</span></td>
<td><span style="font-weight: 400;">KET309</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">PACE3</span></td>
</tr>
<tr>
<td><b>3</b></td>
<td><b>Project-based Internship (PACE2)</b></td>
<td><b>KETE408</b></td>
<td><b>3</b></td>
<td><span style="font-weight: 400;"> </span></td>
</tr>
<tr>
<td><b>4</b></td>
<td><b>Graduation Thesis (PACE4)</b></td>
<td><b>KETE533</b></td>
<td><b>9</b></td>
<td><span style="font-weight: 400;"> </span></td>
</tr>
<tr>
<td><b>Total</b></td>
<td><b> </b></td>
<td><b> </b></td>
<td><b>131</b></td>
<td><span style="font-weight: 400;"> </span></td>
</tr>
</tbody>
</table>
<p><em><span style="font-weight: 400;">* 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&#8217;s learning outcomes. The learning results are recorded and accompanied by a student&#8217;s Certificate of Learning.</span></em></p>
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			</item>
		<item>
		<title>Bachelor in Accounting, majoring in Accounting and Auditing (for cohorts from K64 onward)</title>
		<link>https://eqldt.ftu.edu.vn/bachelor-in-accounting-majoring-in-accounting-and-auditing-for-cohorts-from-k64-onward/</link>
		
		<dc:creator><![CDATA[Dương Quỳnh Trang]]></dc:creator>
		<pubDate>Sat, 06 Jun 2026 10:05:23 +0000</pubDate>
				<category><![CDATA[Bachelor in Accounting]]></category>
		<category><![CDATA[Bachelor in Accounting - Cohort 64 & 65]]></category>
		<category><![CDATA[Information on the Formal Training Programs]]></category>
		<category><![CDATA[Academic Training]]></category>
		<category><![CDATA[Training]]></category>
		<guid isPermaLink="false">https://eqldt.ftu.edu.vn/?p=15579</guid>

					<description><![CDATA[(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 [&#8230;]]]></description>
										<content:encoded><![CDATA[<p><i><span style="font-weight: 400;">(Issued under Decision No. 3219/QD-DHNT dated August 15, 2025)</span></i></p>
<h3><b>1. Program objectives</b></h3>
<p><b>Overall objective</b></p>
<p><span style="font-weight: 400;">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.</span></p>
<p><b>Specific objectives</b></p>
<p><b>PO1:</b><span style="font-weight: 400;">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.</span></p>
<p><b>PO2:</b><span style="font-weight: 400;">Graduates will possess innovative skills, practical abilities, professional ethics, the resilience to overcome challenges, social responsibility, and the capacity for lifelong learning.</span></p>
<p><b>PO3:</b><span style="font-weight: 400;">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.</span></p>
<p><b>PO4:</b><span style="font-weight: 400;">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.</span></p>
<h3><b>2. Program learning outcomes</b></h3>
<p><span style="font-weight: 400;">The Accounting and Auditing specialization program is designed to ensure that graduates achieve the following learning outcomes:</span></p>
<p><b>Knowledge:</b></p>
<p><b>PLO1:</b><span style="font-weight: 400;">Applying foundational knowledge in social sciences, economics, politics, law, business, and management to studies and work.</span></p>
<p><b>PLO2:</b><span style="font-weight: 400;">Applying knowledge of accounting, auditing, taxation, and finance in accordance with Vietnamese regulations and standards.</span></p>
<p><b>PLO3:</b><span style="font-weight: 400;">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.</span></p>
<p><b>Skills:</b></p>
<p><b>PLO4:</b><span style="font-weight: 400;">Proficient in communication skills, information transmission, and working in a multicultural environment.</span></p>
<p><b>PLO5:</b><span style="font-weight: 400;">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.</span></p>
<p><b>PLO6:</b><span style="font-weight: 400;">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.</span></p>
<p><b>PLO7:</b><span style="font-weight: 400;">Proficiency in English at level 4/6 of the Vietnamese Foreign Language Proficiency Framework issued with Circular No. 01/2014/TT-BGDĐT.</span></p>
<p><b>PLO8:</b><span style="font-weight: 400;">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.</span></p>
<p><b>Autonomy and responsibility:</b></p>
<p><b>PLO9:</b><span style="font-weight: 400;">Proactively planning, implementing, and managing professional activities; proactively learning and adapting to change, possessing the resilience to overcome difficulties, and demonstrating a progressive spirit.</span></p>
<p><b>PLO10:</b><span style="font-weight: 400;">They demonstrate a spirit of cooperation, respect for differences, and proactive support, guidance, and promotion of effective teamwork.</span></p>
<p><b>PLO11:</b><span style="font-weight: 400;">Demonstrate professionalism, ethical conduct, and social responsibility in your professional work.</span></p>
<ol start="3">
<li><b> Curriculum framework</b></li>
</ol>
<table>
<tbody>
<tr>
<td><b>No.</b></td>
<td><b>Course </b></td>
<td><b>Code</b></td>
<td><b>Credit hours</b></td>
<td><b>Prerequisite course</b></td>
</tr>
<tr>
<td><b>1</b></td>
<td><b>General knowledge</b></td>
<td><b> </b></td>
<td><b>35</b></td>
<td><b> </b></td>
</tr>
<tr>
<td><b>1.1</b></td>
<td><b>Political theory</b></td>
<td><b> </b></td>
<td><b>11</b></td>
<td><b> </b></td>
</tr>
<tr>
<td><span style="font-weight: 400;">1.1.1.1</span></td>
<td><span style="font-weight: 400;">Marxist-Leninist Philosophy</span></td>
<td><span style="font-weight: 400;">TRI114</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">1.1.1.2</span></td>
<td><span style="font-weight: 400;">Marxist-Leninist Political Economy</span></td>
<td><span style="font-weight: 400;">TRI115</span></td>
<td><span style="font-weight: 400;">2</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">1.1.1.3</span></td>
<td><span style="font-weight: 400;">Scientific socialism</span></td>
<td><span style="font-weight: 400;">TRI116</span></td>
<td><span style="font-weight: 400;">2</span></td>
<td><span style="font-weight: 400;">TRI114, TRI115</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">1.1.1.4</span></td>
<td><span style="font-weight: 400;">History of the Communist Party of Vietnam</span></td>
<td><span style="font-weight: 400;">TRI117</span></td>
<td><span style="font-weight: 400;">2</span></td>
<td><span style="font-weight: 400;">TRI114, TRI115</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">1.1.1.5</span></td>
<td><span style="font-weight: 400;">Ho Chi Minh Ideology</span></td>
<td><span style="font-weight: 400;">TRI104</span></td>
<td><span style="font-weight: 400;">2</span></td>
<td><span style="font-weight: 400;">TRI114, TRI115</span></td>
</tr>
<tr>
<td><b>1.2</b></td>
<td><b>Social sciences, humanities, arts, mathematics and computer science</b></td>
<td><b> </b></td>
<td><b>18</b></td>
<td><b> </b></td>
</tr>
<tr>
<td><b><i>1.2.1</i></b></td>
<td><b><i>Compulsory courses</i></b></td>
<td></td>
<td><b><i>15</i></b></td>
<td></td>
</tr>
<tr>
<td><span style="font-weight: 400;">1.2.1.1</span></td>
<td><span style="font-weight: 400;">Design Thinking and Innovation</span></td>
<td><span style="font-weight: 400;">DTI100</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;"> </span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">1.2.1.2</span></td>
<td><span style="font-weight: 400;">Financial mathematics</span></td>
<td><span style="font-weight: 400;">TOA106</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">1.2.1.3</span></td>
<td><span style="font-weight: 400;">General Law</span></td>
<td><span style="font-weight: 400;">PLU111</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">1.2.1.4</span></td>
<td><span style="font-weight: 400;">Digital technology and artificial intelligence applications</span></td>
<td><span style="font-weight: 400;">TIN210</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">1.2.1.5</span></td>
<td><span style="font-weight: 400;">Professional skills and orientation in accounting and auditing</span></td>
<td><span style="font-weight: 400;">KET202</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><b><i>1.2.2</i></b></td>
<td><b><i>Elective (choose 1 course)</i></b></td>
<td></td>
<td><b><i>3</i></b></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">1.2.2.1</span></td>
<td><span style="font-weight: 400;">Research methodology for economics and business</span></td>
<td><span style="font-weight: 400;">PPH106</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">1.2.2.2</span></td>
<td><span style="font-weight: 400;">Probability and statistics</span></td>
<td><span style="font-weight: 400;">TOA201</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">TOA106</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">1.2.2.3</span></td>
<td><span style="font-weight: 400;">Econometrics</span></td>
<td><span style="font-weight: 400;">KTE309</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">1.2.2.4</span></td>
<td><span style="font-weight: 400;">Entrepreneurial spirit</span></td>
<td><span style="font-weight: 400;">BUS405</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><b>1.3</b></td>
<td><b>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.)</b></td>
<td></td>
<td><b>6</b></td>
<td></td>
</tr>
<tr>
<td><span style="font-weight: 400;">1.3.1</span></td>
<td><span style="font-weight: 400;">Academic and Business English 1</span></td>
<td><span style="font-weight: 400;">EAB111</span></td>
<td><span style="font-weight: 400;">0</span></td>
<td><span style="font-weight: 400;"> </span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">1.3.2</span></td>
<td><span style="font-weight: 400;">Academic and Business English 2</span></td>
<td><span style="font-weight: 400;">EAB121</span></td>
<td><span style="font-weight: 400;">0</span></td>
<td><span style="font-weight: 400;"> </span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">1.3.3</span></td>
<td><span style="font-weight: 400;">Academic and Business English 3</span></td>
<td><span style="font-weight: 400;">EAB231</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">EAB121</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">1.3.4</span></td>
<td><span style="font-weight: 400;">Academic and Business English 4</span></td>
<td><span style="font-weight: 400;">EAB241</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">EAB231</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">1.3.5</span></td>
<td><span style="font-weight: 400;">Second Foreign Language – Elective (Students choose one of the following foreign languages: Chinese, Japanese, French, Spanish)</span></td>
<td colspan="3"><span style="font-weight: 400;">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&#8217;s Certificate of Learning.</span></td>
</tr>
<tr>
<td><b>1.4</b></td>
<td><b>Physical education</b></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><b>1.5</b></td>
<td><b>National defense and security education</b></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><b>2</b></td>
<td colspan="2"><b>Professional knowledge </b></td>
<td><b>84</b></td>
<td><b> </b></td>
</tr>
<tr>
<td><b><i>2.1</i></b></td>
<td colspan="2"><b><i>Basic core  knowledge</i></b></td>
<td><b><i>30</i></b></td>
<td></td>
</tr>
<tr>
<td><b><i>2.1.1</i></b></td>
<td><b><i>Compulsory courses</i></b></td>
<td></td>
<td><b><i>24</i></b></td>
<td></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.1.1.1</span></td>
<td><span style="font-weight: 400;">Microeconomics</span></td>
<td><span style="font-weight: 400;">KTE201</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">TOA106</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.1.1.2</span></td>
<td><span style="font-weight: 400;">Macroeconomics</span></td>
<td><span style="font-weight: 400;">KTE203</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.1.1.3</span></td>
<td><span style="font-weight: 400;">Management</span></td>
<td><span style="font-weight: 400;">QTR303</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.1.1.4</span></td>
<td><span style="font-weight: 400;"> Principles of Accounting</span></td>
<td><span style="font-weight: 400;">KET201</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.1.1.5</span></td>
<td><span style="font-weight: 400;">Business Law</span></td>
<td><span style="font-weight: 400;">PLU401</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">PLU111</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.1.1.6</span></td>
<td><span style="font-weight: 400;">English for Specific Purposes 1</span></td>
<td><span style="font-weight: 400;">ESP111</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">EAB241</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.1.1.7</span></td>
<td><span style="font-weight: 400;">English for Specific Purposes 2 (Business Communication)</span></td>
<td><span style="font-weight: 400;">ESP121</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">EAB241 or equivalent CCQT</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.1.1.8</span></td>
<td><span style="font-weight: 400;">English for Specific Purposes 3 (Accounting and Auditing)</span></td>
<td><span style="font-weight: 400;">ESP234</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">ESP121</span></td>
</tr>
<tr>
<td><b><i>2.1.2</i></b></td>
<td><b><i>Elective (choose 2 courses)</i></b></td>
<td></td>
<td><b><i>6</i></b></td>
<td></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.1.2.1</span></td>
<td><span style="font-weight: 400;">Principles of finance</span></td>
<td><span style="font-weight: 400;">TCH302</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KTE201</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.1.2.2</span></td>
<td><span style="font-weight: 400;">Principles of economic statistics</span></td>
<td><span style="font-weight: 400;">TOA301</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.1.2.3</span></td>
<td><span style="font-weight: 400;">Basic Marketing</span></td>
<td><span style="font-weight: 400;">MKT301</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.1.2.4</span></td>
<td><span style="font-weight: 400;">E-commerce</span></td>
<td><span style="font-weight: 400;">TMA306</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.1.2.5</span></td>
<td><span style="font-weight: 400;">Innovation Management</span></td>
<td><span style="font-weight: 400;">QTR424</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.1.2.6</span></td>
<td><span style="font-weight: 400;">Database</span></td>
<td><span style="font-weight: 400;">TIN313</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.1.2.7</span></td>
<td><span style="font-weight: 400;">Programming for data analysis and scientific computing.</span></td>
<td><span style="font-weight: 400;">TIN314</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><b>2.2.</b></td>
<td colspan="2"><b>Major core knowledge </b></td>
<td><b>18</b></td>
<td></td>
</tr>
<tr>
<td><b><i>2.2.1</i></b></td>
<td colspan="2"><b><i>Compulsory courses</i></b></td>
<td><b><i>12</i></b></td>
<td></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.2.1.2</span></td>
<td><span style="font-weight: 400;">Financial accounting</span></td>
<td><span style="font-weight: 400;">KET301</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET201</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.2.1.3</span></td>
<td><span style="font-weight: 400;">Management accounting</span></td>
<td><span style="font-weight: 400;">KET310</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET201</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.2.1.4</span></td>
<td><span style="font-weight: 400;">Principles of auditing</span></td>
<td><span style="font-weight: 400;">KET315</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET201</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.2.1.5</span></td>
<td><span style="font-weight: 400;">Financial management</span></td>
<td><span style="font-weight: 400;">KET307</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET201</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.2.2</span></td>
<td colspan="2"><b>Elective (choose 2 courses)</b></td>
<td><span style="font-weight: 400;">6</span></td>
<td></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.2.2.1</span></td>
<td><span style="font-weight: 400;">Professional ethics and responsibility</span></td>
<td><span style="font-weight: 400;">KET203</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.2.2.2</span></td>
<td><span style="font-weight: 400;">Taxes and the tax system in Vietnam</span></td>
<td><span style="font-weight: 400;">TMA320</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">None</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.2.2.3</span></td>
<td><span style="font-weight: 400;">Strategic management</span></td>
<td><span style="font-weight: 400;">QTR312</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">QTR303</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.2.2.4</span></td>
<td><span style="font-weight: 400;">Securities analysis and investment</span></td>
<td><span style="font-weight: 400;">DTU401</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">TCH302</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.2.2.5</span></td>
<td><span style="font-weight: 400;">Social responsibility accounting</span></td>
<td><span style="font-weight: 400;">KET317</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET310</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.2.2.6</span></td>
<td><span style="font-weight: 400;">Starting a business in the digital age</span></td>
<td><span style="font-weight: 400;">QTR448</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">QTR303</span></td>
</tr>
<tr>
<td><b>2.3</b></td>
<td colspan="2"><b>Specialized knowledge</b></td>
<td><b>36</b></td>
<td></td>
</tr>
<tr>
<td><b><i>2.3.1</i></b></td>
<td colspan="2"><b><i>Compulsory courses</i></b></td>
<td><b><i>30</i></b></td>
<td></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.3.1.1</span></td>
<td><span style="font-weight: 400;">Advanced Financial Accounting</span></td>
<td><span style="font-weight: 400;">KET304</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET301</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.3.1.2</span></td>
<td><span style="font-weight: 400;">Financial report</span></td>
<td><span style="font-weight: 400;">KET306</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET304</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.3.1.3</span></td>
<td><span style="font-weight: 400;">Consolidated accounting for financial statements</span></td>
<td><span style="font-weight: 400;">KET412</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET306</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.3.1.4</span></td>
<td><span style="font-weight: 400;">Advanced Management Accounting</span></td>
<td><span style="font-weight: 400;">KET314</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET310</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.3.1.5</span></td>
<td><span style="font-weight: 400;">Financial statements audit</span></td>
<td><span style="font-weight: 400;">KET404</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET315, KET301</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.3.1.6</span></td>
<td><span style="font-weight: 400;">Advanced Financial Management</span></td>
<td><span style="font-weight: 400;">QTR413</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET307</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.3.1.7</span></td>
<td><span style="font-weight: 400;">International Accounting</span></td>
<td><span style="font-weight: 400;">KET410</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET304</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.3.1.8</span></td>
<td><span style="font-weight: 400;">Application of technology in accounting</span></td>
<td><span style="font-weight: 400;">KET319</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">TIN210, KET201</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.3.1.9</span></td>
<td><span style="font-weight: 400;">Import and export accounting</span></td>
<td><span style="font-weight: 400;">KET406</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET301</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.3.1.10</span></td>
<td><span style="font-weight: 400;">Tax accounting</span></td>
<td><span style="font-weight: 400;">KET403</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET301</span></td>
</tr>
<tr>
<td><b><i>2.3.2</i></b></td>
<td><b><i>Elective (choose 2 courses)</i></b></td>
<td><b><i> </i></b></td>
<td><b><i>6</i></b></td>
<td><b><i> </i></b></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.3.2.1</span></td>
<td><span style="font-weight: 400;">Business analysis</span></td>
<td><span style="font-weight: 400;">KET316</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET310</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.3.2.2</span></td>
<td><span style="font-weight: 400;">Accounting for specialized units</span></td>
<td><span style="font-weight: 400;">KET318</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET304</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.3.2.3</span></td>
<td><span style="font-weight: 400;">Internal audit</span></td>
<td><span style="font-weight: 400;">KET402</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET315</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.3.2.4</span></td>
<td><span style="font-weight: 400;">Accounting information system</span></td>
<td><span style="font-weight: 400;">KET308</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET309</span></td>
</tr>
<tr>
<td><span style="font-weight: 400;">2.3.2.5</span></td>
<td><span style="font-weight: 400;">Digital Accounting</span></td>
<td><span style="font-weight: 400;">KET309</span></td>
<td><span style="font-weight: 400;">3</span></td>
<td><span style="font-weight: 400;">KET301</span></td>
</tr>
<tr>
<td><b>3</b></td>
<td><b>Project-based course &#8211; Internship</b></td>
<td><b>KET204</b></td>
<td><b>3</b></td>
<td><b> </b></td>
</tr>
<tr>
<td><b>4</b></td>
<td><b>Graduation Thesis</b></td>
<td><b>KET533</b></td>
<td><b>9</b></td>
<td><b> </b></td>
</tr>
</tbody>
</table>
<p><em><span style="font-weight: 400;">* 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&#8217;s Certificate of Learning.</span></em></p>
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