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Curriculum of International Accounting was compiled to satisfy the research and study requirements for the students of Faculty of International Economics and the students who specialize in accounting of Faculty of Business Administration. This curriculum which was compiled based on the principles of American accounting system that were the most basically and popularly and applied by the most nations in the world. The basic issues on American accounting principles were presented in Chapter 4 including: Accounting overview, principles and standards of American accounting, accounting writing system and financial reports of American accounting. In the next part, the curriculum mentions the content of asset accounting, dept accounting and ownership capital. The specific characteristics in accounting of commercial companies were also presented comparatively…
During compiling this curriculum, although we tried to “Vietnamize” some issues in line with the thought of Vietnamese people, but the specific characteristics of American accounting were still kept with a lot of illustrations for more easily reading.
This book can be referred in the library of University of Economics and Business - VNU |
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