INTRODUCTION

1. Introduction.
Welcome students to the distance learning program
of Ho Chi Minh City Open University
You are approaching the subject material with Financial Accounting.
This course helps you in understanding what? and resolve application
What does the business produce? Is it necessary to learn
This subject is not? ... All answered in the entire course material
Financial accountant
Do you imagine that, since the formation of human society,
production of human activity is to create material wealth to
ensure the existence and development of human society. Through employee
dynamic, people are aware of the value of his work, from which the
who explore, invent tools and how employees rated
cost management increasingly fine work more efficiently. Labour's
people go from simple to complex, requires management thinking also
development, gradually formed an economic management tool that is
accountant. Thus, the birth and development of accounting is a need
objectivity of the process of production and of social relations. That demand
exists in all social and economic patterns vary.
All individuals and organizations in society throughout history has always required
truthful information, timely daily, periodical to serve
for making decisions or planning for the future, which is very necessary
closer to production and business enterprises, especially in the background
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current market economy requires a strong competition to rise.
To be honest the timely information, the enterprise must have
a recorded division, data collection, data processing as a whole
and details of the administrators, which is the company's accounting department
industry. Do you want to work in the accounting department of the enterprise

no? If so, you have to learn good financial accounting courses, a

only option. Conversely, you do not want to be professional accountants,
but if you work in a manufacturing enterprise business,
you also need to read the data on accounting reports to
serve your professional work, so you must also want
study financial accounting courses seriously.
Today, along with the strong development of production forces
manufacturing, science and accounting are also constantly developing and growing
be improved in line with the general development trend of production - society. IN
countries developed market economy, accounting is called "the language
Business ", is" the basis of the business decisions. "
2. The objective of the course.
After finishing the financial accounting subjects of this document, students
Users need to achieve the following skills:
+ With deep expertise in accounting and finance companies
from making vouchers now, the carrying amounts for accounting, processing
Synthetic material and financial reporting enterprise.
+ Ability to organize a business in the accounting department
industry.
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3. Course content Financial Accounting
This document is written for professional accounting students study time
subjects of 13 credits, the equivalent of 195 more. Document
divided into 3 parts, each presented in a separate book for convenience
learning credits.
Part 1 consists of 5 units of study, equivalent to 75 periods - This Analysis
presented in 8 post, namely
Lesson 1: Business organizations in business accounting
Lesson 2: Accounting capital in cash and cash advances
Lesson 3: Accounting inventory

Lesson 4: Accounting materials and tools

Lesson 5: Accounting fixed assets
Lesson 6: Accounting salaries and salary deductions
Lesson 7: Accounting production costs and product prices
Lesson 8: Accounting v -finished bar product consumption
Thus, in the first part the students are guided to learn from
the organization of an enterprise accounting system to accounting in the
the production factors like accounting give money to operate, buy and
use of production factors such as inventory, fixed assets, paid
workers wages and the cost of production set to take
basic domestic finished products.
Part 2: 4 credits, equivalent to 60 hours - this section presents
in 5 specific post:
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Lesson 9: Accounting goods trading
Lesson 10: Accounting for financial investments and other activities
Lesson 11: Accounting for receivable collection
Last 12: Accounting for capital construction investment and real estate investment
Lesson 13: Accounting cost of sales, cost management and identification business
the business results
Thus, in the second part the students are guided learning
the basic component of operating activities and import and export trade
Other parts of a business operating on the financial investment activities
Other, payable accounts receivable, investment in capital construction and real
investment property, cost of sales, cost management and accounting business
general accounting business determine final results ...
Part 3 of 4 credits, respectively. 60 or more - this section presents
6 posts, namely:
Unit 14: Accounting equity sources
Last 15: Characteristics of business accounting services

Lesson 16: Characteristics of accounting operations construction industry

Lesson 17: Characteristics of accounting operations agriculture
Lesson 18: The accounting books and accounting forms
Lesson 19: The system of regular financial reports.
Thus in the third of the students are guided learning
the rest accounting such as accounting and equity sources
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techniques recorded in accounting books, accounting statements synthetic late
sign. Also in this section you also have access to all features
accounting point of specific business sectors such as services, construction
assembly and agriculture.
4. Study Guide Financial Accounting Course
Particularities of this course is the close link between the post
study, the results of previous lessons is a prerequisite for the next lesson because
nature
double-entry bookkeeping. On the other hand accounting requires thinking about
mathematics and logic,
great principle, should people learn to master the theory,
accounting principles applied to handle many other economic transactions
arising in practice together. Want to create professional skills, requiring
Students have plenty of homework to make up new reflexes, handling
situations quickly and correctly. Good learning experience and become subjects
a good accountant practitioners is to perform the following:
+ Learning theory and theoretical understanding a thorough way
+ Read and remade several times the samples of the typical bed
+ Read and repeated the exercise with expanding sample solution
situations arising in the actual business of her day.
+ Do exercises unsolved. return samples to check understanding
themselves.
+ Learn voucher system and transfer documents, accounting books,

financial reports issued by the state in the documents and associated

an enterprise system to learn from reality.
+ Regularly monitor and update their knowledge from the text of the
Finance Vietnam, such as Decisions Circular ... directions
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advice on accounting regulations, financial regulations and guidance implementing
the law
tax,...
Such self-study time of students on this course occupies huge.
Methods of study: not to lie to read because of the accounting data easy
make you sleepy, so sit your desk and do regular exercises.
5. References to add to this subject:
Key References:
+ Study Guide and Financial Accounting: Dr. Thach Ha Xuan,
Dr. Vo Van Nhi case. composer. Financial Publishing House, 2006.
+ Financial Accounting: Dr. Bui Van Duong: Financial Publishing House, 2006.
+ Financial Accounting: Dr. Vo Van Nhi, Financial Publishing House, 2006.
+ Accounting trade and services. TS. Ha Xuan Thach. Publisher Resources
Of 2006.
+ 100 exercises and financial accounting solutions: TS. Ha Xuan Thach. Publisher
Finance in 2006.
+ Accounting Law.
+ System Vietnam accounting standards.
+ Decision 1141/1995 / BTC and Circular 89/2002, TT
105/2003, 120/2003 From, No. 128/2003, TT23 / 2005. . . Treasury
Primary issuance.
References sub:
+ Financial Accounting: Financial Accounting Dept. University
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City Economics. HCM.

+ Financial Accounting: Financial Accounting Dept. University

National Economy.
+ Exercise Financial Accounting: Financial Accounting Dept. University
Ho Chi Minh City University of Economics.
Contacts, comments:
Phone: 0903 .878. 968. Meet Dr. Ha Xuan Thach