No.

Subjects

Descriptions

Credits

Semester

Theory

Pratice

Other

In Total

1. General knowledge

1

Philosophy of Marxism and Leninism

Philosophy of Marxism-Leninism is a compulsory subject of the general knowledge group, providing the general philosophical knowledge to equip learners with a scientific materialistic worldview and a dialectical materialistic methodology.

The subject helps learners to correctly determine the role and position of the philosophy of Marxism-Leninism in social life.

The subject contributes to enhancing political bravery, gradually forming good cultural and humanity value, strengthening ideals and beliefs in the road and the cause of national construction and development, thereby raising the appropriate sense of social responsibility in the job position and life after the learner graduates

2

1

0

3

1

2

Political economics

Political economics is a compulsory subject of the general knowledge group, which is a component of Marxism-Leninism.  The course helps students study the human social relations in the process of production, exchange, and consumption of material wealth through the development periods of human social history. Thereby, it clarifies the nature of economic processes and phenomena, finds out the rule of movement of the economy and society

5/3

1/3

0

2

2

3

Scientific socialism

Scientific socialism is a compulsory subject of the general knowledge group, which is one of the three components of Marxism-Leninism. The course help students study the inevitable rule of the birth of the communist socio-economic morphology; social and political issues of regularity in the process of socialist revolution in the world, and in the current real life in Vietnam

5/3

1/3

0

2

2

4

History of Vietnamese Communist Party

History of Vietnamese Communist Party is a compulsory subject of the general knowledge group, including 4 chapters, providing the basic knowledge about the birth of the Party, the revolutionary leadership process of the Party in the periods, successes, limitations, lessons about the Party's leadership to help learners enhance the awareness and belief in the Party and the ability to apply learned knowledge to the work practice, contributing to building and protecting socialist of Viet Nam.

5/3

1/3

0

2

4

5

Ideologies of Ho Chi Minh

Ideologies of Ho Chi Minh is a compulsory subject of the general knowledge group, including 6 chapters, proving the core knowledge about: the formation and development of Ho Chi Minh's ideology;   national independence and socialism; Communist Party and State of Vietnam; great national unity and international solidarity; culture, ethics, people and application of the Communist Party in Vietnamese revolution, helping learners to be aware of the role and value of Ho Chi Minh's ideology in practice.

1

1

0

2

3

6

Advanced  Mathematics 1

Advanced  mathematics 1 is a compulsory subject of the general knowledge group, which equips students with advanced mathematical knowledge about linear algebra that applies to economic analysis. Contents include matrix, determinant; system of linear equations; vector space Rⁿ, linear transformation; cross-matrix and quadratic form of a matrix. After completing this course, students can convert types of economic problems into a system of equations or matrices for handling.

2

0

0

2

1

7

Advanced  Mathematics 2

Advanced  mathematics 2 is a compulsory subject of the general knowledge group, which equips students with mathematical analysis knowledge that applies to economic analysis. Contents include limit, continuity, derivative and differential, integral of a single-variable function; limit, continuity, partial derivative and total differential, free and conditional extremes of multi-variable functions; some types of first and second-degree differential equations.  After completing this course, students can apply to perform calculations in economics, determine the optimal point and the optimal value of the target function.

2

0

0

2

2

8

Theory of Probability and Statistics

Theory of probability and statistics is a compulsory subject of the general knowledge group, which equips students with basic foundation and tools of statistical probabilities to gain access to the major foundation and specialized knowledge group. The course helps students initially apply the subject knowledge in the fields of economics, banking and finance, administration, and management information system.

2

1

0

3

3

9

General Laws

General Laws is a compulsory subject of the general knowledge group, which studies issues related to the law of formation, development, and nature of the state and the law.  The main content refers to theoretical and practical issues of the state and laws in general, Vietnamese state and law in particular; basic concepts of law such as breaking the law, legal, etc; legal system and its basic elements.

At the end of the course, students need to understand the behavior of law enforcement, breaking the law, thereby having a sense of responsibility and law compliance in work and life.

2

0

0

2

2

Elective subjects (students choose 1 out of 4 subjects according to 02 orientations)

1a

Fundamentals of Vietnamese Culture

Fundamentals of Vietnamese Culture is an elective subject of the general knowledge group, providing basic knowledge of Vietnamese culture. The subject is meaningful, helping students to be aware of national cultural identity, enhance patriotism,  proud of national traditions; know the self-direction in the current diverse and multidimensional information, selectively absorbing the cultural quintessence of humanity based on preserving and developing the good traditional values of the Vietnamese nation and people proactively and positively. In addition, this course also helps students use the knowledge of the culture to apply to communication behavior in life and professions in the future.

25

5

0

2

1

2a

Psychology

Psychology is an elective subject of the general knowledge group, studying issues of human psychological nature, classing human psychological phenomena, the formation and development of psychology and consciousness; analyzing components in human cognitive activities;  studying factors in emotional life, will, and elements that make personality as well as factors affecting the formation and development of human personality.

25

5

0

2

1

3a

Logics

Logics is an elective subject of the general knowledge group, which is designed to provide learners with basic knowledge of the forms and rules of thinking. The subject helps learners enhance their thinking ability, specifically, helps learners know how to follow logical laws and rules in thinking, debating, presenting opinions; helps them distinguish between right or wrong inferences; helps recognize and avoid fallacies, know how to define concepts and terms, know how to prove or disprove a point of view, thesis.

25

5

0

2

1

1b

Discrete Structure

Discrete structure is an elective subject of the general knowledge group, which equips students with the most basic and systematic content on the mathematical foundations of informatics. The course will provide basic inferences in the discrete structure.

2

2

2

2. Professional knowledge

1. 1. Fundamental knowledge

1

Microeconomics

Microeconomics is a compulsory subject of the major foundation knowledge group, which aims at the goals:

 (i) Providing background knowledge about economics in general and microeconomics in particular.

 (ii) Practicing some necessary skills such as reading skills, self-study skills, teamwork skills.

To achieve the above objectives, the subject will provide learners with basic knowledge, including ten principles of economics; theories of supply and demand; market structures; behavioral theory of consumers and businesses.

2

1

0

3

1

2

Macroeconomics

Macroeconomics is a compulsory subject of the major foundation knowledge group, which aims to equip students:

(i) Understanding the basic macroeconomic concepts, how to measure the indicators of the macroeconomy and the relationship between them;

(ii)  Understanding government policies in macroeconomic management.

To achieve the above objectives, this subject consists of 8 chapters, providing learners with basic knowledge of macroeconomics, including an overview of macroeconomics, macroeconomic data, production and growth, monetary system, aggregate demand, and aggregate supply, monetary policy and fiscal policy, inflation and unemployment, macroeconomics in open economies.

2

1

0

3

2

3

Business Law

Business law is a compulsory subject of the major foundation knowledge group. The course consists of 5 chapters, providing basic knowledge about business, business freedom; Law on business entity; Law on contracts in business; Dispute settlement in business; Enterprise and cooperative bankruptcy. In addition, the subject also helps students to be able to identify the provisions of the law to apply for searching and using to solve legal situations arising in practice.

2

1

0

3

3

4

Fundamentals of Management

Fundamental of management is a compulsory subject of the major foundation knowledge group, which is designed to create a foundation of corporate governance. The content focuses on introducing basic management concepts and practices in organizations. Subject topics consist of several approaches to the basic functions of governance,  including planning, organization, leadership, and control. Trends in theory and management functions are also assessed, researched, and applied to management practices and responsible, ethical, and global aspects of current business practices.

2

2/3

1/3

3

1

5

Principles of Marketing

Principles of marketing is a compulsory subject of the major foundation knowledge group, which is designed on the fundamental principles of marketing. The course provides learners with basic knowledge, the ability to recognize, understand, and initially apply basic marketing content to business activities of enterprises. Learners are also introduced to the basic knowledge related to collecting market information, understanding customer behavior, performing market segmentation activities, identifying target markets, and knowing how to deploy marketing tools to meet the demand of target customers and bring competitive advantages to businesses.

5/3

1

1/3

3

2

6

Research Method

Research method is a compulsory subject of the major foundation knowledge group, which is designed to provide learners with basic knowledge of methods to conduct research activities systematically and scientifically. Specifically, the course will introduce the basics of the research problem, the role of research, determination of research problem, conducting a literature review of related previous documents and studies; questioning research questions; ethics in research, citing and presentation references; collecting data and select samples methods; presentation of data and choice of study design with data types; writing research proposals and reports.

2

1

0

3

4

7

Applied Informatics

Applied informatics is a compulsory subject of the major foundation knowledge group, which equips some necessary knowledge and skills that help students in economics - management - administration of the Banking University of Ho Chi Minh City can use computers well for their study, research, and work. After finishing the course, students obtain basic knowledge and skills, use MS Word, MS Excel, SPSS, and other software to draft high-quality documents, to create complex spreadsheets, to solve some problems in financial analysis, business analysis, data analysis, and project management, directly serve their learning, research and work in the future.

2

0

1

3

3

8

Econometrics

Econometrics is a compulsory subject of the major foundation knowledge group, which will provide learners with basic knowledge of OLS estimation methods, statistical inferences and forecasts, and how to test and select models.

5/3

2/3

2/3

3

3

9

Principles of Accounting

Principles of accounting is a compulsory subject of the major foundation knowledge group. The course provides learners basic knowledge of accounting, including concept, object, the role of accounting, accounting principles, and accounting methods, which are applied to conduct the accounting process of some key transactions in an enterprise in accordance with the legal regulations. Moreover, the subject also introduces the organization of accounting work, accounting forms, financial reporting systems of enterprises.

2

1

0

3

4

10

Introduction to Accounting

Introduction to accounting is a compulsory subject of the major foundation knowledge group, which introduces students to some basic content such as the history of the formation and development of accounting, the functions of accounting in the economy. 

The course helps students identify the necessary knowledge and skills, which are the foundation for the specialized subjects, simultaneously forming the capacity and professional practice skills of a bachelor's degree in accounting.

Moreover, the course introduces students to the accounting training program, the standards of knowledge, skills, attitudes, and career practice capacity that need achieving upon graduation. Thence, it helps learners form a positive attitude, settle a suitable studying plan, and orientate their career choice actively and effectively.

In addition, the subject also introduces students to the working environment of the accounting profession, including professional organizations and the legal environment, from there, helping learners determine the necessary roles, social responsibilities, and professional ethics that need following at work

1

0

1

2

3

11

Finance and Monetary Theory

Financial and monetary theory is a compulsory subject of the major foundation knowledge group, including 14 chapters. The course aims at helping students to understand and apply the basic theories of money and finance and financial systems; to understand the structures, functions, and roles of financial institutions systems (focusing on commercial banks); to understand and apply basic theories of currency circulation such as central banks, money supply and demand, inflation, and monetary policies.

To obtain the above objectives, this course content mentions the basic theories of money and finance, including an overview of finance and money, state budget; basic issues of credit, banks, and financial markets; theories of the money supply, money demand, interest, inflation, and monetary policies, etc. These are necessary and important knowledge, which are the foundation for concentration studying in the economy, accouting, finance, and banking field.

5/3

1

1/3

3

2

12

Corporate Finance

Corporate finance is a compulsory subject of the major foundation knowledge group, which provides basic knowledge about the principles of corporate finance; students will study the principles and use financial models to handle assignments and case studies related to corporate financial decisions, including investment decisions, financing decisions, and asset management decisions. The content of the course will mention in turn topics such as the overview of corporate finance, the time value of money, risk and return, cost of capital, leverage, and theories of capital structure. In addition, students are instructed to use a calculator and excel spreadsheet.

2

1

0

3

3

13

Financial Accounting

Financial accounting is a compulsory subject of the major foundation knowledge group. The course will provide learners with knowledge about the accounting of manufacturing enterprises so that learners can conduct accounting work in manufacturing enterprises in accordance with the legal regulations. Accounting work for specific operations in a manufacturing enterprise is mentioned in the subject: accounting for cash and payables; accounting for inputs of the production process (accounting for materials, instruments, and tools, accounting for fixed asset, accounting for payables to employees); production cost accounting and product cost calculation; revenue and expense accounting and determination of business results; equity accounting. The course introduces the basic issues of each accounting section in manufacturing enterprise such as concepts, meanings, basic accounting principles, accounting process for each part (including accounting vouchers, accounting accounts, accounting methods for some key transactions, and presentation of financial statements). Besides, the subject provides knowledge of financial statements to help students analyze and evaluate the financial position, business results, cash flow of manufacturing enterprises.

2

1

0

3

4

14

English for Specific Purposes 1

Professional English 1 is a compulsory subject of the major foundation knowledge group, which is designed to provide vocabulary, terms, and concepts used in economics, business, management, and commerce field; English grammar structures. The course facilitates for students to confidently develop their English language skills in an international integration environment

1

1

0

2

15

English for Accounting

English for accounting is a compulsory subject of the major foundation knowledge group, which is designed to equip students with English terms related to accounting. The course provides moderate-length readings excerpted from specialized articles with diverse content and genres, which facilitates for students to confidently develop their English language skills in an international integration environment.

1

2

0

3

5

Elective subjects

(students choose 3 out of subjects according to 02 orientations)

16a

Financial Markets and Institutions

Financial markets and institutions is an elective subject of the major foundation knowledge group. This subject provides general knowledge of the financial system, financial markets and institutions, with main contents such as characteristics of financial instruments, organization, and operation of financial markets and institutions, including commercial banks, investment banks, insurance companies, investment funds, and other financial institutions in the financial system.

5/3

1

1/3

3

4

17a

Banking Operations

Banking operations is an elective subject of the major foundation knowledge group. The course will clarify the difference of banking business operations with other financial institutions; simultaneously, detail the skills of handling specific case studies to help students better understand the business characteristics of the banking and the operations in each career position at the bank.

The main content of the course provides basic knowledge about banking operations in the modern economy, helps learners obtain the background knowledge in banking operations, and facilitates in-depth study in the specialized subjects.

2

1

0

3

4

18a

Taxation

Taxation is an elective subject of the major foundation knowledge group, which helps students understand and apply the tax system of Vietnam. The course consists of 7 chapters that present the basic knowledge of tax from a theoretical perspective (economic, political, and legal), guides students tax calculation methods, and discuss issues related to tax for individuals, businesses, and societies, from which students can masterfully calculate payable tax in cases, adapt to different tax situations in practice. Through this subject, students get the right attitude in tax matters, explaining and evaluating the effects of taxes in economic relationships as well as in social life, sharing their tax knowledge with the community.

2

1

0

3

4

19a

Corporate Finance Analysis

Corporate finance analysis is an elective subject of the major foundation knowledge group, including five chapters. The course explains and instructs students to use analytical models to draw correct conclusions about business performance, using capital, financial structures, working capital management, cash flow management, return on equity, and liquidity. The analysis outcomes provide information about the financial position of the business, which usefully supports creditors, managers, and other in making decisions.  

Moreover, during the course, learners are also instructed to collect and process enterprise financial information, apply MS Excel in processing data, and create analysis tables. Through case studies, learners are guided to practice analysis and writing analytical reports. That will equip learners with necessary and useful skills to shape and develop the related professional practice.

2

1

0

3

5

20a

International economics

International economics is an elective subject of the major foundation knowledge group which aims to equip students:

- Understanding the knowledge of concepts, theories, and models of international economics.

-    Understanding the policies and tools to implement government policies in regulating international economic activities.

-    Understanding the policies and tools to implement government policies in the exchange of goods and services and the movement of economic resources (labor, capital).

The subject provides a system of international economics theories, international trade policy instruments, and fundamental analysis of the balance of payments and exchange rates.

2

0.5

0.5

3

3

16b

Fundamentals of Programming

Principle of programming is an elective subject of the major foundation knowledge group, which equips learners with basic knowledge of programming techniques, the orientation of thinking methods, and programming skills on specific high-level programming languages.

2

0

1

3

2

17b

Accounting Data Analytics with Python

Accounting data analytics with Python is an elective subject of the major foundation knowledge group. This course is designed to help accounting learners develop their analytical thinking and can use data analysis programming languages such as Python to automate statistical analysis such as correlation, linear regression rely on a large of accounting data for finding insight to users of accounting information.

1,5

1,5

0

3

4

18b

Accounting Data Visualization with Python

Accounting data visualization with Python is an elective subject of the major foundation knowledge group. This course provides learners with the basics of information visualization based on accounting data, focusing on reporting and charting by using Python's libraries. It helps learners understand standards and use Python tools to transform accounting data into appropriate and useful visualizations for users of accounting information.

2

1

0

3

4

1. 2. Major knowledge

1

Fundamentals of Auditing

Principles of auditing is a compulsory subject of the major knowledge group. The course equips students with knowledge of concepts and terms used in auditing; classifying audit activities according to different criteria; standards of practicing auditor; methods and procedures, techniques of sampling in an audit to make audit planning and report in accordance with legal regulatory frameworks and professional auditing standards. Through the course, students can identify, solve problems and improve related skills when conducting the audit procedures in the audit process.

2

1

0

3

5

2

Accounting Information System

Accounting information system is a compulsory subject of the major knowledge group. This subject provides knowledge of accounting information systems and the application of accounting information systems to business operations. Specifically, the course will present an overview of accounting information systems, techniques for describing accounting information systems, key transactions handling processes in a business, internal control in an accounting information system. Thereby, learners will gain knowledge and skills to analyze and evaluate the accounting cycle in the enterprise; improve and design an appropriate accounting cycle in the actual operation of the business.

5/3

4/3

0

3

6

3

Bank Accounting

Bank accounting is a compulsory subject of the major knowledge group. This subject equips with foundation knowledge of key accounting transactions at a bank so that students can handle related jobs such as bank general accountant, teller, bank auditor, internal control, internal audit at the bank.

2

1

0

3

6

4

International Accounting

International accounting is a compulsory subject of the major knowledge group. The subject provides the basic knowledge of accounting according to international accounting standards. Specifically, the subject content equips students with an overview of international accounting, international accounting standards promulgating organizations, and the theoretical framework of International Financial Reporting Standards (IFRS Framework), International Financial Reporting Standards system (IAS/IFRS).

2

1

0

3

6

5

Financial Accounting for Specialized Industries

Financial accounting for specialized industries is a compulsory subject of the major knowledge group. The subject provides accounting knowledge for specialized industries such as commercial enterprises, restaurant and hotel service businesses, transportation businesses, and construction businesses. Moreover, the subject introduces the accounting work of business operations for these types of business so that learners approach their concepts, characteristics, meanings, and basic accounting principles. In addition, this course introduces the accounting process for each separate section and presents the financial statements of each specialized business.

2

1

0

3

5

Elective subjects

(students choose 3 out of 4 subjects)

1

Administrative Accounting

Administrative accounting is an elective subject of the major knowledge group, which provides students with knowledge of characteristics, content, and organizational process of accounting work in administrative accounting entity. Specifically, the course provides knowledge of accounting for cash and financial investments, accounting for inventory and fixed assets, accounting for payable, accounting for funds and other capital, accounting for revenue, expense, and determination of business results, and presents the financial statements, and settlement reports in the entity.

2

1

0

3

6

2

Entrepreneurship in the Digital Age

Entrepreneurship in the digital age is an elective subject that belongs to the major knowledge group. The course provides students with a foundation of knowledge and skills, which are applied from management, finance, human resources, and marketing field to shape ideas and implement startup ideas. The content includes creating startup ideas, planing startup, and organizing startup activities. After completing this course, students will be able to:

1. Seek and evaluate business ideas;

2. Analyze the market and demand of customers about products and services;

 3. Make a business plan;

4. Implement the business startup plan;

 5. Orientate to become an entrepreneur.

5/3

1

1/3

3

5

3

International Payment

International payment is an elective subject of the major knowledge group. The course goes into the following contents: an overview of international payment activities and agency bank transaction; international trade knowledge related to international payment activities such as incoterms, foreign trade contracts, financial documents, and commercial documents; in-depth knowledge of international payment methods including remittance (prepaid, postpaid, CAD), collection, and documentary credit.

2

1

0

3

5

4

Evaluation of Property

Evaluation of property is an elective subject of the major knowledge group, which provides learners with in-depth knowledge of property valuation for various purposes. The course also equips learners with professional skills in finance and a strict attitude at work. Contents consist of the following chapters:

Chapter 1 presents an overview of property valuation, which is the foundation for learners to continue learning in the next chapters, including valuation definitions and related definitions, the subject, purposes, the value basis, principles,  approaches, and process of the valuation;

Chapter 2 introduces the valuation of real estate, including factors affecting real estate value and approaches to appraise real estate;

Chapter 3 introduces the valuation of machinery and equipment, including factors affecting the value of machinery and equipment and approaches to appraise machinery and equipment;

Chapter 4 introduces the business valuation, including factors affecting business value and approaches to appraise the business.

2

1

0

3

6

1. 3. Specialized knowledge

1

Cost Accouting

Cost accouting is a compulsory subject of the specialized knowledge group. The subject provides students with basic knowledge of cost management of enterprises, including methods of determining the production costs and product cost calculation according to actual cost; determining the production costs and product cost calculation according to the actual cost combined with the estimated cost; determining the production costs and product cost calculation according to cost norm; determining cost by activity level; analyzing cost fluctuations. In addition, the subject also provides skills such as analyzing, evaluating and solving problems related to revenue and performance fluctuations for managers.

2

1

0

3

6

2

Management Accounting

Management accounting is a compulsory subject of the specialized knowledge group. This course provides students with basic knowledge of management accounting, including identifying and classifying costs according to various criteria, analyzing the relationship between cost - volume - profit; making budget estimates; assessing management responsibility and valuation of selling price; application of appropriate information in the decision-making of managers.

2

1

0

3

5

3

Advanced Financial Accounting

Advanced financial accounting is a compulsory subject of the specialized knowledge group. This course provides knowledge and skills for a method of the preparation and presentation of the consolidated financial statements (Statement of Financial Position and Income Statement), as well as handling accounting issues in the following cases: accounting errors, changes in accounting policies, and accounting estimates, events occurring after the annual accounting period. Through this course, students can prepare and present the items on the consolidated financial statements, and apply knowledge to solve case studies in the accounting and auditing field, and analyze the financial statement, operational control.

2

1

0

3

7

4

Financial Auditing

Financial auditing is a compulsory subject of the specialized knowledge group. The course helps learners understand the characteristics, risks, internal control, and audit procedures for key items in the financial statements of enterprises such as cash and cash equivalents, inventories and cost of goods sold, revenue and receivables, fixed assets and depreciation, liabilities, and equity. After completing the course, students can understand, apply and hone related skills to perform audit procedures in the financial statement audit process.

2

1

0

3

7

5

Bank Auditing

Bank auditing is a compulsory subject of the specialized knowledge group. The subject equips students with the knowledge and skills to identify transaction characteristics and interpret the risks in the banking operation in general and in each key transaction process of the bank affecting the banking audit in particular. The course also helps students explain and analyze the effectiveness of internal control for each key transaction process in the banking operation. Thereby, students get the knowledge and skills to plan and review audit procedures for items related to main transaction processes in the banking operation.

5/3

1

1/3

3

7

6

Graduation Internship

Graduation Internship is a subject for students to approach practical activities related to the Accounting-Auditing field at the internship entity for 12 weeks. During the internship, students will learn, record, and research the operations of accounting and auditing at the internship entity.

After the internship period, students will write an internship report on the actual operating status related to the Accounting-Auditing of the internship entity, compare it with the knowledge learned and make recommendations and solutions in accordance with the current situation of the internship and improve, update the content of the subjects in the training program.

Through the internship process, students have access to practical activities to improve and supplement professional knowledge, hone skills, and take a working attitude suitable for the career environment.

0

0

3

3

8

7

Graduation Thesis

The course equips learners with the knowledge and skills, scientific research methods, and applying the accounting and auditing knowledge learned to complete the selected research topic.

0

0

9

9

8

Alternative courses for Graduation Thesis

(students choose 3 out of the following subjects)

1

Advanced Accounting Information System

Advanced accounting information system is one of the alternative subjects for research paper. The subject provides knowledge of accounting information systems and the application of accounting information systems to business operations. Specifically, the course will present an overview of the main transaction processing cycles in an enterprise so that students can analyze, design, implement, and operate the accounting information systems and apply accounting software to manage and control the business operation of enterprises.

5/3

1

1/3

3

8

2

Advanced International Accounting

Advanced international accounting is one of the alternative subjects for research paper. The subject provides knowledge of comparing international financial reporting standards with Vietnamese accounting standards; present and analyze international financial reporting standards for which Vietnam does not have equivalent accounting standards. Simultaneously, the subject provides knowledge of the presentation of financial statements, consolidated financial statements that compare with Vietnamese accounting standards; present accounting policies, changes in accounting estimates, and errors according to international financial reporting standards.

5/3

1

1/3

3

8

3

Advanced Bank Accounting

Advanced bank accounting is one of the alternative subjects for research paper. The subject equips students with foundation knowledge of accounting transactions related to internal transactions and some basic operations at a bank, helping students to be able to perform related accounting such as bank general accountant, teller, bank audit, internal control, internal audit at a bank.

2

1

0

3

8

4

Internal Control

Internal control is one of the alternative subjects for research paper. The subject provides knowledge for learners to understand an overview of internal control, fraud and preventive measures, fraud detection, components of the internal control system, and internal control for main transaction cycles of enterprise such as purchase cycle, sales cycle, payment cycle, etc. After completing the course, learners can understand, apply and improve related skills to evaluate the effectiveness and efficiency of control procedures related to the entity's major business cycle in practice.

2

1

0

3

8