BUSINESS ADMINISTRATION DEPARTMENT

HOA LAC

TOPIC, GUIDANCE AND REQUIREMENTS

ON GROUP ASSIGNMENT
PRINCIPLES OF ACCOUNTING (ACC101)

1. TOPIC:
Each group will be assigned one topic among the followings:
TOPIC 1: Discuss and analyse the Vietnamese Accounting Standards/Principles regarding the
depreciation of fixed assets. The content of your report needs to cover at least the followings:
 Discuss the definition and different types of fixed assets
 Discuss the Vietnamese Accounting Standards/Principles for difference methods of
depreciation. Discuss how depreciation is calculated in each principle. Analyse the
application, advantages, and disadvantages of each method. Discuss how these principles
are aligned or different with the principles of U.S that you study.
 Discuss the length of useful lives for different types of fixed assets for the purpose of
calculating depreciation (i.e. “thời gian tính khấu hao”) as required by the Vietnamese
Accounting Standards/Principles. Analyse issues, challenges, difficulties of the companies
when applying such principles in reality
 Present your case study of companies to discuss the application of all depreciation methods
in reality. You need to use the information in the audited financial statements of the
companies of the most recent year.

TOPIC 2: Discuss and analyse the Vietnamese Accounting Standards/Principles regarding the
recognition of revenue and expense. The content of your report needs to cover at least the
followings:
 Discuss the definition and different types of revenues, expenses, and incomes of companies
 Discuss the Vietnamese Accounting Standards/Principles regarding when the revenues and
expenses will be recorded. Discuss how these principles are aligned or different with the
principles of U.S that you study.
 State clearly source documents (i.e. “chứng từ kế toán”) used to record revenues and
expenses as required under Vietnamese Accounting Standards/Principles
 Present your case study of a company to discuss its application of revenue and expense
recognition principles. You also need to present an overview of the company’s business, then
state clearly the types of revenues expenses, and incomes of the company. Remember to
use the information in the audited financial statements of the company of the most recent
year.
 BUSINESS ADMINISTRATION DEPARTMENT
HOA LAC

TOPIC 3: Discuss and analyse the Vietnamese Accounting Standards/Principles regarding the
inventory costing methods. The content of your report needs to cover at least the followings:
 Discuss the definition and different types of inventory
 Discuss the Vietnamese Accounting Standards/Principles regarding the inventory costing
methods. Discuss how these principles are aligned or different with the principles of U.S that
you study. Analyse the application, advantages, disadvantages of each method
 Present your case study of companies to discuss the application of all inventory costing
methods in reality. You need to use the information in the audited financial statements of the
companies of the most recent year.

2. GUIDANCE AND REQUIREMENTS:

a) STRUCTURE AND CONTENTS
The assignment must contain of 3 main parts:
1. Introduction (0.5p): Summary of the main contents that would be discussed in your
report.
2. Body (7p)
3. Conclusions (0.5p)
b) PRESENTATION (2p)
- Presentation in the first slot of Week No. 10 (no more than 20 minutes)
- Each group must prepare slide presentation (based on the content of the report)
- Each group member is required to give the presentation
- Individual assessment will be given for each member
c) FORMAT
- The assignment must be presented in the form of a report.
- The language used must be academic English, Paragraph/Line spacing/Multiple
1.15, Arial 11, left aligned.
d) SUBMISSION
- Due date is the first slot of Week No. 10
- 01 Hard copy of the REPORT on the due date
- Soft copy of the REPORT and SLIDE PRESENTATION sent on due date via
email to thaogtm@fe.edu.vn