| MINISTRY OF LABOR – Invalids and Social Affairs COLLEGES ECONOMY AND TECHNOLOGY |
SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness |
STANDARD OUTPUT
COLLEGE LEVELS INDUSTRY: COMPANY ACCOUNTING
Sector code: 6340302
(Issued together with Decision No. 28/2021/QD-CDKTCN dated June 18, 2021
of the Rector of the College of Economics, Engineering and Technology)
– College level corporate accounting is the profession or profession of collecting and processing accounting information and data; examine, analyze and provide information on the use of finance in enterprises, meeting the requirements of level 5 in the Vietnam National Qualifications Framework.
– Corporate accounting plays an important role in the field of economic management, providing human resources in the field of accounting of all types of enterprises with forms of ownership: State-owned enterprises, joint-stock companies, limited liability companies, private enterprises; scale: large, medium, small, super small; fields: production, trade, service, construction.
– The main tasks of the industry or profession include: collecting and processing accounting information and data according to the work content; record, calculate and reflect the current amount, circulation and use of assets, materials, capital; inspect and supervise revenues and expenditures, collection and payment obligations, debt payment; inspect the management and use of assets and the sources of asset formation; Calculating costs, providing data, documents, checking and analyzing financial activities of enterprises.
– Presenting accounting standards;
– Describe the accounting regime;
– Present the system of legal documents on tax;
– Know the method of using English in communication, in research to draft commercial contracts;
– Identify the position and role of accountants in the economic sector;
– Describe the organizational structure, functions and tasks of the departments in the enterprise, the relationship between the departments in the enterprise;
– Apply documents related to the economic sector;
– Present the names of accounting vouchers used in the job positions;
– Presenting the method of preparing accounting vouchers; methods of accounting for economic transactions in enterprises;
– Present the process of building cost norms;
– Allocate revenue received first, recognize revenue and income on the accrual basis;
– Allocate prepaid expenses, advance deductions suitable to business activities of enterprises;
– Adjustment of exchange rates related to foreign currencies;
– Presenting the method of recording detailed accounting books and general accounting books; methods of collecting, arranging, managing and storing accounting records, books and vouchers; methods of checking, comparing and handling in accounting work; methods of tax declaration, printing report; methods of preparing financial statements; methods of preparing management accounting reports; method of analyzing the basic financial situation of the enterprise;
– Presenting the method of using tax declaration support software, customs declaration software, knowing how to use digital signatures when submitting declarations and paying taxes electronically;
– Present basic knowledge about politics, culture, society, law, national defense and security, physical education as prescribed.
– Organize financial and accounting work suitable for each enterprise;
– Establishing relationships with banks, credit institutions and functional management agencies;
– Prepare vouchers, check, classify and handle accounting vouchers according to each job position;
– Can use accounting vouchers in detailed accounting books and general accounting books;
– Building a system of cost norms;
– Allocate revenue received first, recognize revenue and income on the accrual basis;
– Allocate prepaid expenses, advance deductions suitable to business activities of enterprises;
– Adjustment of exchange rates related to foreign currencies;
– Prepare business financial plan;
– Prepare financial statements and tax reports of enterprises;
– Prepare management accounting reports of the enterprise;
– Analyze a number of economic and financial indicators of enterprises;
– Examine and evaluate the financial and accounting work of the enterprise;
– Provide sufficient economic information on production and business activities of the unit to serve the requirements of economic leadership and management in the unit;
– Advise business leaders on improvements to make the accounting work and financial management of the business legal;
– Report to the leaders of the units and propose the right solutions so that the economic and financial activities of the unit comply with the law, and at the same time bring higher efficiency;
– Use basic information technology as prescribed; proficiently use 2 to 3 common business accounting software; can use software to support customs declaration and declaration, use digital signatures when submitting declarations and paying taxes electronically;
– Able to use basic foreign languages, reaching level 2/6 in Vietnam’s Foreign Language Competency Framework; to apply foreign languages to professional work of industries and professions.
– Work independently, work in a team;
– Organize, evaluate and analyze group activities;
– Have a sense of learning, training and improving professional qualifications;
– Have a sense of responsibility in the work, in the use and preservation of assets in the enterprise.
After graduation, learners have the ability to meet the requirements u at employment positions of industries and occupations including:
– Accounting of capital in cash;
– Accounting for inventory and accounts payable;
– Accounting for fixed assets, real estate investments, financial investments and loans;
– Accounting for sales and receivables from customers;
– Accounting of salary, deductions according to salary;
– Cost accounting and cost calculation;
– Tax accounting;
– General Accounting.
– The minimum amount of knowledge and capacity requirements that learners must achieve after graduating from the business accounting profession, college level can continue to develop at higher levels;
– Graduates have the ability to self-study, self-updating scientific and technological advances within the industry or profession in order to improve their qualifications or study continuously to a higher level in the same industry, profession or in a group. industry, profession or in the same field of training
