DHKT

  • PROGRAMME SPECIFICATION

    Program Specification (Bachelor of Accounting, 2019)

    Program Specification (Bachelor of Accounting, 2018)

    Program Specification (Bachelor of Accounting, 2017)

    Program Specification (Bachelor of Accounting, 2016)

    Program Specification (Bachelor of Accounting, 2015)


    Programme objectives

    The general goal is to provide a high-quality source of accountants who have good expertise to conduct accounting, auditing, financial analysis and budgeting activities independently in organizations. DUE’s accounting graduates also have good qualities and good sense of complying with professional ethics. Besides, they not only have IT skills, communication skills and ability to use foreign languages to adapt to the rapid change of business environment but also have lifelong learning capacity.

    Programme learning outcomes (ELOs)

    Upon completion of the accounting programme, students will

    1. Able to apply basic knowledge of economics, management and law;

    2. Able to apply knowledge of accounting, auditing and taxation;

    3. Able to evaluate problems concerning corporate finance;

    4. Able to organize accounting works in organizations;

    5. Able to organize, manage and work in a team;

    6. Have a good presentation and communication skills;

    7. Able to use foreign language in accounting profession;

    8. Able to apply information technology in accounting profession;

    9. Have life-long learning capacity;

    10. Form a professional working style;

    11. Form an attitude to conform law;

    12. Have high sense of responsibility towards work and society

    Career Outcome

    Accounting graduates (Bachelor of Accounting) are able to work in various accounting firms. Graduates from DUE’s accounting programme can work in different types of organizations and sectors. Their careers are not limited to accounting, but also includes finance, taxation, and auditing. Accountants can work at:

    - Enterprises, administrative and non-business units: To undertake the tasks related to financial accounting, management accounting, tax accounting, tax inspection, financial management, estimation and analysis budget; finance director.

    - Auditing companies, consulting firms, taxation firms

    - In the banking sector, financial companies.

    work as

    - Accountant, auditor.

    - Tax adviser.

    - Chief accountant, audit team leader, CFO.

    - Business analyst, financial analyst, and budgeting analyst.

    - Financial controller, financial consultant, treasury manager.

    Admission Criteria

    Candidates applied for the programme must

    1. Be a high school graduate;

    2. Take the national high school examination with three subjects enrolled for selection including: i) Mathematics, Physics, Chemistry; or ii) Mathematics, Physics, English, or iii) Literature, Mathematics, English; or iv) Mathematics, Natural Sciences, English.

    3. Have scores in the national high school graduation exam higher or equal to the entry score required by DUE.

    Academic Training Process

    The accounting programme is designed under the credit system, consisting of 133 credits (excluding 4 credits of physical education). The training process complies with the regulations of the Ministry of Education and Training (specifically Decision 17/VBHN-BGDDT). The training programme is designed for 4 years, but can be shortened to 3 years or extended up to 6 years. Each academic year has two semesters (beginning from mid-August to late September) and one summer semester (from early July to mid-August). According to the designed road map, students will study the modules of general knowledge (including 50 credits) in the first academic year and some modules in the third semester; modules of business knowledge (30 credits) in the second year and some in the third year; and modules of accounting knowledge at the end of the second and remaining years.

    Graduation Requirements

    Students are considered and recognized by the university when they meet the following conditions:

    Until the time of graduation, they shall not be examined for penal liability or shall not be subject to disciplinary suspension at the time of suspension;

    - Accumulation of the number of modules and volumes of the training programme stipulated in Article 2 of the above-mentioned regulation;

    - The cumulative GPA of the entire course is 2.00 or higher;

    - Satisfy certain learning outcomes for the core training group and other conditions as determined by the principal;

    - Have a national defence and security education certificate for non-military training majors and complete the physical education module for non-specialized majors in the field of physical training and sports;

    - Submit a request to the Academic Affairs to be considered graduated in the case of graduation requirements sooner or later than the design time of the course.

    Rating The 10-point scale Letter scale The 4-point scale
    Qualified Excellent 8,5 ÷ 10 A 4
    Good 7,0÷ 8.4 B 3
    Average 5,5÷ 6,9 C 2
    Bellow Average 4,0÷ 5,4 D 1
    Unqualified Weak < 4,0 F 0

    Teaching - learning strategies

    Teaching and learning activities are designed for DUE’s accounting programme to ensure learners not only develop their knowledge, but also their skills and attitude. A variety of teaching and learning strategies are applied in order to help learners achieve programme learning outcomes of knowledge, skills, and attitude. There are eight methods related to teaching- learning strategies namely direct instruction, experiential instruction, critical thinking, interactive instruction, research-based teaching, technology-based teaching, and self-study.

    Career Outcome

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