[major=BBA_FT | course_id=ACC101 | syllabus_id=13203 | semester=1 | combo=core | title=Principles of Accounting]
Course ID: ACC101
Title EN: Principles of Accounting
Title VI: Nguyên lý kế toán
Credits: 3.0
Prerequisites: 
Description: 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.
Student tasks: - Class attendance is strongly encouraged. Attend at least 80% of class hours in order to be accepted to the final examination
- Actively participate in class activities
- Fulfill tasks given by instructor after class
- Use their own laptop in class only for learning purpose
- Read the textbook in advance
- Access the course website (http://flm.fpt.edu.vn) for up-to-date information and material of the course, for online supports from teachers and other students and for practicing and assessment.
Tools: 
Course type: coursera_hybrid
Decision: 932/QĐ-ĐHFPT dated 08/22/2025
Approved date: 2025-08-22
CLO1: Develop and understand the nature and purpose of financial statements in relationship to decision making
[1] category=Class Participation; type=on-going; weight=10.0; duration=; question_type=LO6; grading_guide=; completion_criteria=; clos=>0
[2] category=Essay test; type=on-going; weight=10.0; duration=OP1: 60 minutes; OP2: (For Constructivism Approach only): Follow lecturer's proposal; question_type=LO2, LO3, LO4, LO5; grading_guide=OP1: Comprehensive understanding learned chapters so farOP2: (For Constructivism Approach only): Follow lecturer's proposal; completion_criteria=; clos=>0
[3] category=Group Assignment; type=on-going; weight=15.0; duration=OP1: Presentation in class and report submission; OP2: (For Constructivism Approach only): Follow lecturer's proposal; question_type=LO2, LO3, LO4, LO6; grading_guide=OP1: Thinking creatively, making decisions, solving problems,Personal qualities: Individual responsibility, self-esteem, sociability, self-management, and integrity. OP2: (For Constructivism Approach only): Follow lecturer's proposal; completion_criteria=; clos=>0
[4] category=Individual Assignment; type=on-going; weight=10.0; duration=OP1:At home and report submission; OP2: (For Constructivism Approach only): Follow lecturer's proposal; question_type=LO1, LO2, LO6; grading_guide=OP1: Integration of studied knowledge and skillsOP2: (For Constructivism Approach only): Follow lecturer's proposal; completion_criteria=; clos=>0
[5] category=Mid-term test; type=on-going; weight=15.0; duration=OP1: In class (60 minutes); OP2: (For Constructivism Approach only): Follow lecturer's proposal; question_type=LO1, LO2, LO3; grading_guide=OP1: Integration of studied knowledge and skills; OP2: (For Constructivism Approach only): Follow lecturer's proposal; completion_criteria=; clos=>0
[6] category=Quizzes; type=on-going; weight=10.0; duration=OP1: In class (30 minutes); OP2: (For Constructivism Approach only): Follow lecturer's proposal; question_type=LO1, LO2, LO3; grading_guide=OP1: Integration of studied knowledge and skills
OP2: (For Constructivism Approach only): Follow lecturer's proposal; completion_criteria=; clos=>0
[7] category=Final exam; type=Final exam; weight=30.0; duration=60 minutes; question_type=LO1, LO2, LO3, LO4, LO5; grading_guide=Comprehensive understanding chapters so far; completion_criteria=; clos=4
[1] desc=Fundamental accounting principles; author=Wild, Larson, Chiappetta; publisher=Mc Graw-Hill; edition=; isbn=; main=True; online=; note=
[2] desc=Principles of Accounting; author=Wild, Shaw, & Chiappetta; publisher=McGraw Hill; edition=; isbn=; main=True; online=; note=
[3] desc=Fundamental accounting principles; author=John J. Wild, Winston Kwok, Sundar Venkatesh; publisher=McGraw Hill; edition=3rd; isbn=9789814923378; main=True; online=; note=Chọn một trong ba sách. Ưu tiên ấn bản mới nhất.
[4] desc=AI in office
https://www.coursera.org/learn/copy-of-generative-ai-essentials-for-educators/; author=; publisher=Coursera - FPT; edition=; isbn=; main=True; online=True; note=
[5] desc=AI foundations for everyone
https://www.coursera.org/specializations/ai-foundations-for-everyone#courses; author=; publisher=Coursera; edition=; isbn=; main=True; online=True; note=
[6] desc=Ethics of Artificial Intelligence https://www.coursera.org/learn/ethics-of-artificial-intelligence; author=; publisher=Coursera; edition=; isbn=; main=True; online=True; note=
Session 1: -Course Overview
-Introduction to AI Integration into the Course
Chapter 1: Accounting in business
1. Importance of accounting
Topic: Offline; Teaching type: LO1; LO: IT
ITU: 
Materials: ACC101_Chapter8-14
Tasks: Guidance on AI activities, teaching methods, and assessment strategies: https://drive.google.com/drive/folders/1VUNGwtIwrKysmmEZ1q866Fv7NJEfAzwW?usp=sharing
Download: Download learning materials and ask questions about the course

Session 2: Chapter 1: Accounting in business (cont)
2. Fundamental of accounting
Topic: Offline; Teaching type: LO1; LO: I, T
ITU: 
Materials: ACC101_Chapter1-7
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 3: Chapter 1: Accounting in business (cont)
3. Transaction analysis and the accounting equation
Topic: Offline; Teaching type: LO1; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 4: Chapter 1: Accounting in business (cont)
4. Financial statements
Topic: Offline; Teaching type: LO1; LO: IT
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter
CLO2: Develop the ability to use the fundamental accounting equation to analyze the effect of business transactions on an organization’s accounting records and financial statements
Session 1: Exercise Activities: Chapter 1
About Business Transaction
Topic: Offline; Teaching type: LO1; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 2: Exercise Activities: Chapter 1 (cont)
About Business Transaction
Topic: Offline; Teaching type: LO1; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 3: Chapter 2: Analyzing and recording transaction
1. Analyzing and recording process
Topic: Offline; Teaching type: LO2; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 4: Chapter 2: Analyzing and recording transaction (cont)
2. Analyzing and processing transaction
Topic: Offline; Teaching type: LO2; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter
CLO3: Develop the ability to use accounting concepts, principles, and frameworks to analyze and effectively communicate information to a variety of audiences
Session 1: Chapter 2: Analyzing and recording transaction (cont)
3. Trial balance
Topic: Offline; Teaching type: LO2; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 2: Individual Assignment Release
Topic: Offline; Teaching type: LO2; LO: U
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 3: Exercise Activities: Chapter 2
About Trial Balance
Topic: Offline; Teaching type: LO2; LO: U
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 4: Exercise Activities (cont): Chapter 2
About Trial Balance
Topic: Offline; Teaching type: LO2; LO: U
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter
CLO4: Understanding Value Added Tax and updating on Vietnamese accounting policy.
Session 1: Quiz1 (chapters 1,2)
Topic: Offline; Teaching type: LO1, LO2; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 2: Group Assignment Release
Chapter 3 : Adjusting accounts and preparing financial statement
1. The accounting period
Topic: Offline; Teaching type: LO1, LO2; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 3: Chapter 3 : Adjusting accounts (cont)
2. Accrual basic vs. cash basis
Topic: Offline; Teaching type: LO2; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 4: Chapter 3 : Adjusting accounts (cont)
3. Adjusting account
Topic: Offline; Teaching type: LO2; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter
CLO5: Being able to develop an accounting budget
Session 1: Exercise Activities: Chapter 3 about Adjusting process
Topic: Offline; Teaching type: LO2; LO: U
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 2: Exercise Activities (cont): Chapter 3 about Adjusting process
Topic: Offline; Teaching type: LO2; LO: U
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 3: Chapter 4: Accounting cycle
1. Work sheet as a tool
Topic: Offline; Teaching type: LO3; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 4: Chapter 4: Accounting cycle (cont)
2. Closing process
Topic: Offline; Teaching type: LO3; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter
CLO6: Shows self-reliance when working independently and collaboratively
Session 1: Chapter 4: Accounting cycle (cont)
3. Accounting cycle
Topic: Offline; Teaching type: LO3; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 2: Chapter 4: Accounting cycle (cont)
4. Preparing financial statement
Topic: Offline; Teaching type: LO3; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 3: Exercise Activities: Chapter 4
About Closing process and preparing Financial statement
Topic: Offline; Teaching type: LO3; LO: U
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 4: Exercise Activities (cont): Chapter 4
About Closing process and preparing Financial statement
Topic: Offline; Teaching type: LO3; LO: U
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter
Session 1: Quiz 2 (Chapter 3,4)
Topic: Offline; Teaching type: LO2, LO3; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 2: Chapter 5: Accounting for Merchandising operations 1. Merchandising Activities
2. Accounting for Merchandise purchase
Topic: Offline; Teaching type: LO2, LO3; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 3: Chapter 5: Accounting for Merchandising operations (cont)
3. Accounting for Merchandise sales
Topic: Offline; Teaching type: LO3, LO5; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 4: Chapter 5: Accounting for Merchandising operations (cont)
4. Completing the Accounting cycle
5. Financial statement formats
Topic: Offline; Teaching type: LO3, LO5; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter
Session 1: Individual Assignment guidelines Group Assignment guidelines
Exercise Activities: Chapter 5
About Accounting for Merchandising operations
Topic: Offline; Teaching type: LO3, LO5; LO: U
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 2: Exercise Activities (cont): Chapter 5
About Accounting for Merchandising operations
Topic: Offline; Teaching type: LO3, LO5; LO: T, U
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 3: Mid-term test (chapters covered so far)
Topic: Offline; Teaching type: LO3; LO: 
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 4: Chapter 6: Accounting Inventories (current assets)
1. Inventory basic
2. Internal costing under a perpetual system
Topic: Offline; Teaching type: LO3; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter
Session 1: Chapter 6: Accounting Inventories (current assets)
3. Valuing inventory at LCM
Topic: Offline; Teaching type: LO3; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 2: Chapter 6: Accounting Inventories (current assets) (Cont)
3. Valuing inventory at LCM
Topic: Offline; Teaching type: LO3; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 3: Exercise Activities: Chapter 6
Topic: Offline; Teaching type: ; LO: U
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 4: Exercise Activities (cont): Chapter 6
Topic: Offline; Teaching type: ; LO: U
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter
Session 1: Chapter 8: Cash and Internal Controls
1. Control of Cash
2. Banking activities as controls (Bonus - optional)
Topic: Offline; Teaching type: LO3, LO5; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 2: Chapter 8 (cont): Cash and Internal Controls
3. Cashflow statement
Topic: Offline; Teaching type: LO3, LO5; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 3: Chapter 9: Accounting receivable:
1. Accounting receivable
Topic: Offline; Teaching type: LO3; LO: T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 4: Chapter 9: Accounting receivable (cont):
2. Notes receivable
Topic: Offline; Teaching type: LO3; LO: T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter
Session 1: Chapter 9 (cont): Accounting receivable:
3. Disposing of receivables
Topic: Offline; Teaching type: LO3; LO: T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 2: Exercise Activities: Chapter 9 about Accounting receivable
Topic: Offline; Teaching type: LO3, LO5; LO: U
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 3: Chapter 10: Plant assets, natural resources and intangibles
1. Plant assets
Topic: Offline; Teaching type: LO3; LO: T
ITU: 

Session 4: Chapter 10 (cont): Plant assets, natural resources and intangibles
1. Plant assets
Topic: Offline; Teaching type: LO3; LO: T
ITU:
Session 1: Chapter 10 (cont): Plant assets, natural resources and intangibles
2. Natural resource
Topic: Offline; Teaching type: LO3; LO: T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 2: Chapter 10 (cont): Plant assets, natural resources and intangibles
2. Natural resource
Topic: Offline; Teaching type: LO3; LO: T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 3: Chapter 10 (cont): Plant assets, natural resources and intangibles
3. Intangibles assets
Topic: Offline; Teaching type: LO3; LO: T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 4: Chapter 10 (cont): Plant assets, natural resources and intangibles
3. Intangibles assets
Topic: Offline; Teaching type: LO3; LO: T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter
Session 1: Exercise Activities: Chapter 10 about Plant assets, natural resources and intangibles
Topic: Offline; Teaching type: LO3; LO: T, U
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 2: Essay Test*
Topic: Offline; Teaching type: LO3; LO: T, U
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 3: Chapter 11: Current liabilities
1. Characteristic of liabilities
2. Known liabilities
Topic: Offline; Teaching type: LO3; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 4: Chapter 14: Long –term liabilities
1. Basic of bonds
2. Bond issuances
Topic: Offline; Teaching type: LO3; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter
Session 1: Chapter 13: Accounting for Corporations
1.Corporate Form of Organization
2. Basics of Capital Stock
Topic: Offline; Teaching type: LO5; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 2: Chapter 13 (cont): Accounting for Corporations
3. Preferred Stock
4. Statement of Retained Earnings
Topic: Offline; Teaching type: LO5; LO: I, T
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 3: Introduction to VAT in Vietnammese Accounting System
Topic: Offline; Teaching type: LO4; LO: T, U
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 4: Course Revision
Topic: Offline; Teaching type: LO4; LO: T, U
ITU: 
Download: Do exercises, self - review, assignment, Additional reading following chapter
Session 1: Individual Assignment Submission
Topic: Offline; Teaching type: LO2, LO3, LO5; LO: T, U
ITU: 
Download: Do exercises, self-review,
CMS, and prepare for final exam

Session 2: Group Assignment Presentation
Topic: Offline; Teaching type: LO2, LO3, LO5; LO: T, U
ITU: 
Download: Do exercises, self-review,
CMS, and prepare for final exam

Session 3: Group Assignment Presentation (cont)
Topic: Offline; Teaching type: ; LO: U
ITU: 
Download: Do exercises, self-review,
CMS, and prepare for final exam

Session 4: Group Assignment Presentation (cont)
Topic: Offline; Teaching type: ; LO: U
ITU: 
Download: Do exercises, self-review,
CMS, and prepare for final exam