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Expected Learning Outcomes (ELOs), Code: FA7340301, English-taught high quality program

1. Program name:

English: Accounting (major in International Accounting)

Vietnamese: Kế toán (chuyên ngành Kế toán Quốc tế)

2. Level:  Undergraduate (full-time study, 04 years)

3. Degree awarded: Bachelor

4. Programme Objectives (POs):

PO1: Students are provided with both fundamental and advanced knowledge of international accounting and auditing field. Students are able to understand and apply such knowledge into practice at a professional level and in accordance with the International Standard of Accounting. Students are expected to possess a broad and in-depth professional competence in order to utilize trained knowledge into practical work locally and internationally.

PO2: Students have opportunity to obtain internationally-recognised professional qualifications integrated in the program’s curriculum, thus they could further enhance their knowledge of international accounting, as well as familiarise themselves with international working environment. With such preparation, students are set for employment of major local firms and multinational corporates. 

PO3: Students are trained to perform critical thinking, creativity, self-discipline at higher levels of education.

PO4: Students are equipped with scientific research techniques and methodology. They are given opportunities to approach practical research in accounting and auditing field.

5. Expected Learning Outcomes (ELOs): 

Group of ELOs


Description of ELOs

General knowledge

Basic knowledge on politics, natural sciences and social sciences, knowledge on foreign language and informatics.

ELO1: Understand systematically basic knowledge of current political ideology, mathematics, social science, natural science to apply in learning, researching the economic fields. ELO2: Capable of using the English language at level of IELTS 6.0 or higher (other equivalences accepted), and using basic IT skills (MOS Certificate >= 750 points).



Fundamental knowledge on electrical engineering; specialized knowledge on  electronics and telecommunications.

ELO3: Understand principles of accounting, international and Vietnamese accounting standards and regulations, the balance of accounting equation, fundamental components of an accounting information system, organizing of accounting works and accounting information system within a corporate.


ELO4: Analyze accounting information to advise and support managerial levels in planning and executing financial decisions at domestic and international corporations.


ELO5: Understand Vietnamese and international auditing standards and auditing procedure. Possess in-depth knowledge of relevant items on financial statements and how to execute an audit for such items.


ELO6: Understand relevant statistical tools and basic quantitative analytical techniques in accounting research.

Practical skills (involving manual dexterity and the use of methods, materials, tools and instruments)

Professional skills

ELO7: Apply Vietnamese and international accounting principles and standards to record transactions and prepare financial statements for local companies, multinational corporations, foreign invested firms and other types of business entity. ELO8: Classify business costs and calculate unit cost in manufacturing enterprises. Prepare relevant internal reports to support managerial decisions. ELO9: Organize accounting works in various types of businesses (manufacturing, service or trading), including: making accounting vouchers, accounting bookkeeping, preparing financial reports and tax reports. (VAT declaration, PIT finalization and corporate income tax) in compliance with Vietnamese laws and regulations. ELO10: Apply Vietnamese and international auditing standards to audit items on financial statements of domestic and foreign corporations. ELO11: Capable of applying statistical tools and basic quantitative analytical techniques in accounting to perform research and practical work at enterprises.

ELO12: Be proficient in using international accounting software for work in professional financial and accounting environment at multinational companies and foreign invested firms.


 ELO13: Evaluate business operations and financial health of the entity by preparing financial statements in accordance with international financial reporting standards; and also by preparing requested managerial reports.

Cognitive skills: involving the use of logical, intuitive and creative thinking

Cognitive skills

ELO14: Apply effectively relevant soft skills (communication; team-working; writing, reading and presenting, and self-development skills) into accounting and auditing works at local and foreign enterprises.

Attitude and awareness


ELO15: Understand the challenges regarding the application of international financial reporting standards to Vietnam’s context, and the impact of international accounting standards on Vietnamese accounting standards in the near future.


ELO16: Understand the role and responsibilities of an accountant, the spirit of self-progressive in study and in practice to enhance professional capability, the willingness to participate in accounting-related positions to contribute to the improvement in quality of Vietnamese accountancy labour force.