|
THE
MINISTRY OF EDUCATION AND TRAINING
--------
|
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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|
No.
23/2004/QD-BGDDT
|
Hanoi, July
29, 2004
|
DECISION
PROMULGATING THE HIGHER EDUCATION CURRICULUM FRAMEWORK FOR
BACHELOR’S AND ASSOCIATE’S DEGREE EDUCATION IN ECONOMICS - BUSINESS
ADMINISTRATION
THE MINISTER OF EDUCATION AND TRAINING
Pursuant to the Government’s Decision No.
86/2002/ND-CP dated November 5, 2002 on defining the functions, tasks, powers
and organizational structure of Ministries and Ministry-level agencies;
Pursuant to the Government’s Decree No.
85/2003/ND-CP dated July 18, 2003 on defining the functions, tasks, powers and
organizational structure of the Ministry of Education and Training;
Pursuant to the Government’s Decree No.
43/2000/ND-CP dated August 30, 2000 on specifying and providing instructions on
the implementation of several articles of the Law on Education;
Pursuant to the appraisal record dated
October 25, 2003 of the Advisory Council on development of the higher education
curriculum framework for Bachelor’s and Associate’s degree education in
economics - business administration;
After considering the request of the Director
of the Department of the Undergraduate and Graduate Education,
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Article 1. This Decision
encloses herewith the higher education curriculum framework for Bachelor’s and
Associate’s degree education in Economics - Business Administration, including
7 curriculum frameworks for 5 fields of study as follows:
1. Economics curriculum designed for the
Bachelor’s degree education;
2. Business administration curriculum designed
for the Bachelor’s degree education;
3. Accounting curriculum designed for the
Bachelor’s degree education;
4. Finance – Banking curriculum designed for the
Bachelor’s degree education;
5. Economic information system curriculum
designed for the Bachelor’s degree education;
6. Business administration curriculum designed
for the Associate’s degree education;
7. Accounting curriculum designed for the
Associate’s degree education.
Article 2. This Decision
shall enter into force 15 days after the date of being published on the
Official Gazette. The higher education curriculum framework annexed to this
Decision shall apply to universities, academies, or colleges charged with using
7 abovementioned curriculum frameworks for the Bachelor’s and Associate’s
degree education, and shall take effect from the 2004’s academic enrolment.
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Article 4. Mr./Mrs.
Chief of the Ministry’s Office, the Director of the Graduate and Postgraduate
Education, the Heads of affiliates of the Ministry of Education and Training,
and Mr./Mrs. Directors of universities, academies, and Presidents of colleges,
shall be responsible for implementing this Decision.
PP. THE
MINISTER OF EDUCATION AND TRAINING
THE DEPUTY MINISTER
Banh Tien Long
THE
CURRICULUM FRAMEWORK FOR HIGHER EDUCATION
Educational level: Bachelor’s degree
Field of study: Economics
Code:
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1. Educational objectives
Provide students with the Bachelor’s degree
education in Economics to have good political qualities, moral standards and
health conditions; train students to acquire thorough basic socio-economic
knowledge, have professional economic abilities, and have a good command of
policy analysis and planning as well as handle economic issues that belong to a
wide range of fields and the national economy at all levels.
2. Curriculum framework
2.1. Minimum knowledge module and program
duration
180 units of study (hereinafter referred to as
UoS), exclusive of Physical Education (5 UoS) and National Defence Education
(165 study periods)
Educational duration: 4 years
2.2. Curriculum
structure UoS
2.2.1
Required general knowledge
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64
2.2.2
Required professional knowledge
which at least includes the followings:
116
- Basic knowledge in the area of study
8
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16
- Professional knowledge (including
specialized knowledge)
45
- Complementary knowledge
- Field trip and dissertation (or graduation
examination)
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3. Required knowledge
3.1. List of compulsory
courses
3.1.1. General educational
knowledge 52 UoS
1
Marxist – Leninist Philosophy
6
2
Political and Economic Theories of
Marxism-Leninism
8
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Scientific Socialism Studies
4
4
History of the Communist Party of Vietnam
4
5
Ho Chi Minh Ideology
3
6
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10
7
Advanced Mathematics
6
8
Theory
of Mathematical Probability and Statistics
4
9
General Law
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10
General Computing
4
11
Physical Education
5
12
National Defence Education
165 study periods
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3.1.2. Professional educational
knowledge 44 UoS
a) Basic knowledge in the area of
study 8 UoS
1
Microeconomics I
4
2
Macroeconomics I
4
b) Basic knowledge in the field of study
16 UoS
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Econometrics I
4
2
History of Economic Theories
4
3
Principles of Economic Statistics
4
4
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4
c) Professional knowledge 20 UoS
1
Microeconomics II
4
2
Macroeconomics II
4
3
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4
4
Public Economics
4
5
Environmental Economics
4
3.2. Description of compulsory
courses
1. Marxist – Leninist Philosophy: 6 UoS
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2. Political and Economic Theory of
Marxism-Leninism: 8 UoS
Contents are stipulated in the Decision No.
45/2002/QD-BGD&DT of the Minister of Education and Training dated October
29, 2002.
3. Scientific Socialism Studies: 4 UoS
Contents are stipulated in the Decision No.
34/2003/QD-BGD&DT of the Minister of Education and Training dated July 31,
2003.
4. History of the Communist Party of Vietnam: 4
UoS
Contents are stipulated in the Decision No.
41/2003/QD-BGD&DT of the Minister of Education and Training dated August
27, 2003.
5. Ho Chi Minh Ideology: 3 UoS
Contents are stipulated in the Decision No.
35/2003/QD-BGD&DT of the Minister of Education and Training dated July 31,
2003.
6. Foreign language (elementary): 10 UoS
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7. Advanced Mathematics: 6 UoS
Prerequisite: No
This course will provide students with the
general knowledge about sets, relations, logic and induction as well as the
basic knowledge about linear algebra and mathematical analysis which are really
helpful in understanding decision-making models in the economic and
administration sector, including n-dimensional vector spaces; matrices and
determinants; systems of linear equations; quadratic forms; functions and
limits; differential calculus of one-variable functions; multivariable functions
and implicit functions; extremum problems; integral calculus; differential
equations; difference equations.
8. Theory
of Mathematical Probability and Statistics: 4 UoS
Prerequisite: Advanced Mathematics, General
Computing, Political and Economic Theory of Marxism-Leninism, Microeconomics I,
Macroeconomics I.
This course is composed of two modules which
have relatively distinct structure but strictly connected contents as follows:
- The theoretical part of probability provides
students with an introduction to the law of random phenomena.
- The part of Mathematical statistics shall
comprise the following contents: theoretical bases for sample surveys known as
the method rather commonly used in economic data investigations and surveys and
sociological investigations; methods of statistical estimation and hypothesis
test in researching actual issues, in general, and economic issues, in
particular.
9. General Law: 3 UoS
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This course provides students with a general
overview of the most fundamental definitions and aspects of the State and Law
system from the management science viewpoint. On that basis, students
will be able to analyze the structure of the machinery of government,
functions, powers and legal status of governmental organs of the Socialist
Republic of Vietnam; the legality and organizational structure of legislative
document system; several major contents of the Administrative Law, Civil and
Criminal Laws.
10. General Computing: 4 UoS
Prerequisite: Advanced mathematics
This course provides economics – business
administration students with fundamental knowledge about computing sciences
from the viewpoint of users. This course provides 5 knowledge modules: 1/
Several basic issues relating to computing and computers. 2/ Operating systems
including MS DOS and WINDOWS. 3/ Use word processing software 4/ Use Excel
worksheets 5/ Use basic Internet services This course will help students
in improving skills in using computers and the most common software products.
11. Physical Education: 5 UoS
Contents are stipulated in the Decision No.
3244/GD-DT dated September 12, 1995 and the Decision No. 1262/GD-DT dated April
12, 1997 of the Minister of Education and Training.
12. National Defence Education: 165 study
periods
Contents are stipulated in the Decision No.
12/2000/QD-BGD&DT of the Minister of Education and Training dated May 9,
2000.
13. Microeconomics I: 4 UoS
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This course provides students with basic knowledge
and basics of operations of the market economy through analysis of fundamental
economic laws such as the law of supply, demand and competition. This course
also encompasses behaviors of members in the economy such as consumers,
enterprises and Government. After completion, students will be provided with
analysis tools to be able to proceed to undertake the next courses.
14. Macroeconomics I: 4 UoS
Prerequisite: Advanced mathematics,
Microeconomics I.
This course provides students with basic
definitions of macroeconomics, including measure of gross national product and
price levels in the economy. It also describes long-term behaviors of the
economy, including elements of the long-term economic growth, unemployment and
inflation; introduction to main ideologies of aggregate supply and demand and
macroeconomic balance; short-term inflation and unemployment; introduction to
macroeconomic issues of the open economy including balance of payments, foreign
exchange rate and trade policies.
15. Econometrics: 4 UoS
Prerequisite: Theory of
Mathematical Probability and Statistics, Advanced Mathematics,
Microeconomics I, Macroeconomics I, General Computing.
This course provides students with estimation
techniques, calibration of the regression model of an equation, and method of
analyzing the technical and economic accuracy of models. It also
provides students with how to apply quantitative analysis tools to several
fundamental economic and business administration issues on the basis of using
dedicated software products and databases in Vietnam.
16. History of Economic Theories: 4 UoS
Prerequisite: Political and Economic Theory of
Marxism-Leninism
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17. Principles of Economic Statistics: 4 UoS
Prerequisite: General Educational Knowledge,
Microeconomics I, Macroeconomics I.
This course is logically designed to provide
students with statistical investigation methods including collection of initial
information about socio-economic phenomena and processing of collected
information. It also provides students with methods of socioeconomic analysis
which serve as the basis for estimating levels of future phenomena in order to
support the decision-making process at the micro and macro scale.
18. Finance – Currency: 4 UoS
Prerequisite: Macroeconomics I, Microeconomics
I.
This course provides students with basic
knowledge such as financial and currency functions and structure of financial
system in the economy; operations of financial markets, financial
intermediaries, and public finance sectors; the state budget and fiscal
policies, and operations of corporate finance sectors including capital, fund
and capital management; operations of the banking system (commercial and
central banks) all of which are aimed at stabilizing currency, supplying
capital and payment services in the economy.
19. Microeconomics II: 4 UoS
Prerequisite: Microeconomics I
This course provides students with skills at
analyzing behaviors of businesses, consumers and analysis of price-output
determination elements in the market of commodities and production elements. It
also provides knowledge about definitions of market mechanisms, and enables
them to analyze existing disadvantages of the market and roles of the
Government. Additionally, it also provides students with advanced tools in the
general equilibrium analysis.
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Prerequisite: Microeconomics I, Macroeconomics I
This course provides students with general
knowledge about schools and different approaches to explanations about
operation of the economy in the long or short term. It also provides
students with general knowledge about basic macroeconomic policies and particular
emphasis on management role and system of instruments of macroeconomic policies
for the open economy. In addition, it also guides students through
development of micro bases used as foundations of macro economic analysis.
21. Development Economics: 4 UoS
Prerequisite: Microeconomics I, Macroeconomics I
This course provides students with knowledge
about fundamental theories of economic development and practical application in
developing countries; the core of economic growth and development; economic
development issues posed for developing countries; economic growth, change in
the economic structure, connection between economic growth and welfare
development for the people; elements influencing the economic growth including
labor, natural capital and technology; elements affecting the economic growth
including agricultural and rural development policies, industrial, financial
and foreign trading policies. In addition, students will gain some
insight into application of such knowledge to the economic development strategy
in Vietnam.
22. Public Economics: 4 UoS
Prerequisite: Microeconomics I, Macroeconomics I
This course provides students with basic
knowledge, including the nature and contents of the public sector and laws of
its development in an organic relationship with the private sector;
difficulties and failures of the private sector as the basis for demanding the
Government’s interventions; evaluation of the Government’s interventions
according to the standards of economic efficiency and guarantee of social
equality such as policies on public expenditures and taxes as well as the
impact of these policies on benefits of different entities in society. From
that point, these will be supplemented and improved to correspond to the
economic development over periods of time.
23. Environmental Economics: 4 UoS
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This course provides students with basic
knowledge including the relationship between sustainable economic environment
and development; the nature of environment systems; environmental quality
economics; basic skills of economic analysis affecting environment; essential
principles and skills in analysis of expenses, benefits and environment; major
instruments of environmental management.
4. Instructions for using
the curriculum framework for Economics for designing specific educational
programs
The educational curriculum framework refers to
governmental regulations on the minimum knowledge structure, module and
contents required for specific fields of study and suitable for each
educational level. This shall serve as the basis for assisting the Ministry of
Education and Training in managing the educational quality at all of
undergraduate degree educational establishments across the country.
4.1. The curriculum framework for higher
education in Economics is designed for facilitating the development of
single-major educational programs. The List of courses (subjects) and
total credits stipulated in Section 3 are only minimum requirements. Based on
the educational objective, duration, knowledge module and structure stipulated
in Section 1 and 2, necessary courses must be supplemented to formulate the
specific educational program of each educational establishment on condition
that total knowledge modules are not less than 180 UoS (exclusive of the
Physical and National Defence education).
4.2. Professional knowledge (if
any) in economics may be designed by each narrowed-down sector of economics or
directed towards the development of professional knowledge through other second
major. The difference in the educational curriculum between majors shall be
restricted to 20% of general knowledge about such major.
4.3. Complementary knowledge (if
any) can be designed to follow either of directions:
- Subjects should be chosen in a relatively free
manner and related to different disciplines provided that they are helpful for
students to gain greater competence in their profession after
graduation.
- Courses with contents of the second field of
study other than economics should be designed to serve the purpose of helping
expand students’ scope of operations after graduation. In case knowledge
module provided in the second field of study equals or exceeds 25 UoS, the
newly-developed educational program will be based on the major-minor structure.
In case knowledge module provided in the second field of study exceeds 45
UoS, the newly-developed educational program will be based on the double-major
structure.
In some special case, when the newly-developed
educational program meets regulations on the curriculum framework for two
different fields of study, graduate students shall be awarded double
undergraduate degrees. It is certain that, in this case, knowledge module of
the whole educational program and educational duration will be far greater than
those of the educational program based on the abovementioned structure.
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THE
CURRICULUM FRAMEWORK FOR HIGHER EDUCATION
Educational level: Bachelor’s degree
Field of study: Business administration
Code:
(Issued together with the Decision No.
23/2004/QD-BGD&DT of the Minister of Education and Training dated July 29,
2004)
1. Educational objectives
Provide students with the Bachelor’s degree
education in Business Administration to have good political qualities, moral
standards and health conditions; train students to acquire thorough basic
knowledge about the economy, society and business administration, and
professional skills in business administration; demonstrate their capability of
outlining business policies, strategies and plans, and organizing business
activities and incorporate new companies. Graduate students will be
qualified to mainly work for companies that belong to different economic
sectors.
2. Curriculum framework
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180 units of study (hereinafter referred to as
UoS), exclusive of Physical Education (5 UoS) and National Defence Education
(165 study periods).
Educational duration: 4 years
2.2. Curriculum
structure UoS
2.2.1
Required general knowledge
(exclusive of Physical and National Defence
Education)
64
2.2.2
Required professional knowledge
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116
- Basic knowledge in the area of study
8
- Basic knowledge in the field of study
12
- Professional knowledge (including
specialized knowledge)
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- Complementary knowledge
- Field trip and dissertation (or graduation
examination)
15
3. Compulsory knowledge
modules
3.1. List of compulsory courses
3.1.1. General educational knowledge
52 UoS
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Marxist-Leninist Philosophy
6
2
Political and Economic Theories of
Marxism-Leninism
8
3
Scientific Socialism Studies
4
4
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4
5
Ho Chi Minh Ideologies
3
6
Foreign Language
10
7
Advanced Mathematics
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8
Theory of Mathematical Probability and
Statistics
4
9
General Law
3
10
General Computing
4
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Physical Education
5
12
National Defence Education
165 study periods
*Exclusive of courses 11 and 12
3.1.2. Professional educational knowledge
36 UoS
a) Basic knowledge in the area of study 8
UoS
1
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4
2
Macroeconomics I
4
b) Basic knowledge in the field of study 12 UoS
1
Basic Marketing
4
2
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4
3
Econometrics I
4
c) Professional knowledge 16 UoS
1
Management Studies
4
2
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4
3
Human Resource Management
4
4
Financial Management
4
3.2. Description of compulsory courses
1. Marxist – Leninist Philosophy: 6 UoS
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2. Political and Economic Theory of
Marxism-Leninism: 8 UoS
Contents are stipulated in the Decision No.
45/2002/QD-BGD&DT of the Minister of Education and Training dated October
29, 2002.
3. Scientific Socialism Studies: 4 UoS
Contents are stipulated in the Decision No.
34/2003/QD-BGD&DT of the Minister of Education and Training dated July 31,
2003.
4. History of the Communist Party of Vietnam: 4
UoS
Contents are stipulated in the Decision No.
41/2003/QD-BGD&DT of the Minister of Education and Training dated August
27, 2003.
5. Ho Chi Minh Ideology: 3 UoS
Contents are stipulated in the Decision No.
35/2003/QD-BGD&DT of the Minister of Education and Training dated July 31,
2003.
6. Foreign language (elementary): 10 UoS
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7. Advanced Mathematics: 6 UoS
Prerequisite: No
This course will provide students with the
general knowledge about sets, relations, logic and induction as well as the
basic knowledge about linear algebra and mathematical analysis which are really
helpful in understanding decision-making models in the economic and
administration sector, including n-dimensional vector spaces; matrices and
determinants; systems of linear equations; quadratic forms; functions and
limits; differential calculus of one-variable functions; multivariable
functions and implicit functions; extremum problems; integral calculus;
differential equations; difference equations.
8. Theory of
Mathematical Probability and Statistics: 4 UoS
Prerequisite: Advanced Mathematics, General
Computing, Political and Economic Theory of Marxism-Leninism, Microeconomics I,
Macroeconomics I.
This course is composed of two modules which
have relatively distinct structure but strictly connected contents as follows:
- The theoretical part of probability provides
students with an introduction to the law of random phenomena.
- The part of Mathematical statistics shall
comprise the following contents: theoretical bases for sample surveys known as
the method rather commonly used in economic data investigations and surveys and
sociological investigations; methods of statistical estimation and hypothesis
test in researching actual issues, in general, and economic issues, in
particular.
9. General Law: 3 UoS
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This course provides students with a general
overview of the most fundamental definitions and aspects of the State and Law
system from management science viewpoints. On that basis, students will
be able to analyze the structure of the machinery of government, functions,
powers and legal status of governmental organs of the Socialist Republic of
Vietnam; the legality and organizational structure of legislative document
system; several major contents of the Administrative Law, Civil and Criminal
Laws.
10. General Computing: 4 UoS
Prerequisite: Advanced mathematics
This course provides economics – business
administration students with fundamental knowledge about computing sciences
from the viewpoint of users. This course provides 5 knowledge modules: 1/
Several basic issues relating to computing and computer sciences. 2/ Operating
systems including MS DOS and WINDOWS. 3/ Use word processing software 4/ Use
Excel worksheets 5/ Use basic Internet services This course will help
students in improving skills in using computers and the most common software
products.
11. Physical Education: 5 UoS
Contents are stipulated in the Decision No.
3244/GD-DT dated September 12, 1995 and the Decision No. 1262/GD-DT dated April
12, 1997 of the Minister of Education and Training.
12. National Defence Education: 165 study
periods
Contents are stipulated in the Decision No.
12/2000/QD-BGD&DT of the Minister of Education and Training dated May 9,
2000.
13. Microeconomics I: 4 UoS
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This course provides students with basic
knowledge and basics of operations of the market economy through analysis of
fundamental economic laws such as the law of supply, demand and competition.
This course also encompasses behaviors of members in the economy such as
consumers, enterprises and Government. After completion, students will be
provided with analysis tools to be able to proceed to undertake the next
courses.
14. Macroeconomics I: 4 UoS
Prerequisite: Advanced mathematics,
Microeconomics I.
This course provides students with fundamental
macroeconomic definitions, including measure of gross national product and
price levels in the economy; description of long-term behaviors of the economy,
including elements of the long-term economic growth, unemployment and
inflation; introduction to main ideologies of aggregate supply and demand and
macroeconomic balance; short-term inflation and unemployment; introduction to
macroeconomic issues of the open economy including balance of payments, foreign
exchange rate and trade policies.
15. Basic Marketing: 4 UoS
Prerequisite: Microeconomics I, Macroeconomics I
This course provides basic knowledge about
Marketing principles and how they are applied to the real context of enterprises
such as marketing information and research system; marketing environment and
markets of enterprises; identification of customer demands and behaviors;
methodology of marketing research and principles of enterprise's responses to
markets, including market strategies, basic marketing policies and marketing
activity organization and management of enterprises.
16. Accounting Principles: 4 UoS
Prerequisite: Political and Economic Theories of
Marxism-Leninism, Macroeconomics I and Microeconomics I.
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17. Econometrics: 4 UoS
Prerequisite: Theory of Mathematical Probability
and Statistics, Advanced Mathematics, Microeconomics I, Macroeconomics I,
General Computing
This course provides students with estimation
techniques, calibration of the regression model of an equation, and methods of
analyzing the technical and economic accuracy of models. It also provides
students with how to apply quantitative analysis tools to several fundamental
economic and business administration issues on the basis of using dedicated
software products and databases in Vietnam.
18. Management Studies: 4 UoS
Prerequisite: Microeconomics I, Macroeconomics I
This course provides students with management
basics and their application to the real context of enterprises such as
definitions and core concepts of management; managers; management environment;
management theories (classical and modern); management functions such as
planning, organizing, leading and controlling. It also provides
updated issues of modern management studies such as information management,
decision making, change and innovation management, conflict management, and risk
and opportunity management of enterprises.
19. Strategic Management: 4 UoS
Prerequisite: Microeconomics I, Macroeconomics
I, courses of basic knowledge about the field of study
This course provides students with basic
knowledge about principles of strategic management and their application to the
real context of enterprises such as basic definitions of strategy and strategic
management; strategic management development stages; models and principles of
strategic management of enterprises setting long-term goals, including
strategic planning, implementation of evaluation strategy, control,
modification and change of corporate strategies under definite environmental,
market and human resource conditions of enterprises.
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Prerequisite: Microeconomics I, Macroeconomics I
This course provides students with basic
knowledge about roles of human resource management in an organization, strategy
of an organization and human resource management, legal bases for human
resource, selection and hiring, evaluation of work performance, human resource
training and development, wages and welfare benefits offered to employees,
employee relationship and related issues.
21. Financial Management: 4 UoS
Prerequisite: Microeconomics I, Macroeconomics
I, Accounting Principles
This course provides students with basic
definitions and analytical skills in the process of making financial decisions.
Topics include risk analysis, financial plan development, capital
structuring, estimation of price and capital cost.
4. Instructions for using
the curriculum framework for the Business Administration for designing specific
educational programs
The educational curriculum framework refers to
governmental regulations on the minimum knowledge structure, module and contents
required for specific fields of study and suitable for each educational level.
This shall serve as the basis for assisting the Ministry of Education and
Training in managing the educational quality at all of undergraduate degree
educational establishments across the country.
4.1. The curriculum framework for higher
education in the Business Administration is designed for facilitating
the development of single-major educational programs. The List of courses
(subjects) and total credits stipulated in Section 3 are only minimum
requirements. Based on the educational objective, duration, knowledge module
and structure stipulated in Section 1 and 2, necessary courses must be
supplemented to design the specific educational program of each educational
establishment on condition that total knowledge modules are not less than 180
UoS (exclusive of the Physical and National Defence Education).
4.2. Professional knowledge (if
any) in the Business Administration may be designed by each narrowed-down
sector of the Business Administration or directed towards the development of
another second major. The difference in the educational curriculum between
majors shall be restricted to 20% of general knowledge about such major.
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- Subjects should be chosen in a relatively free
manner and related to different disciplines provided that they are helpful for
students to gain greater competence in their profession after
graduation.
- Courses with contents of the second field of
study other than the Business Administration should be designed to serve the
purpose of helping expand students’ scope of activities after graduation.
In case knowledge module provided in the second field of study equals or
exceeds 25 UoS, the newly-designed educational program will be based on the
major-minor structure. In case knowledge module provided in the
second field of study exceeds 45 UoS, the newly-designed educational program
will be based on the double-major structure.
In some special case, when the newly-developed
educational program meets regulations on the curriculum framework for two
different fields of study, graduate students shall be awarded double
undergraduate degrees. It is certain that, in this case, knowledge module of
the whole educational program and educational duration will be far greater than
those of the educational program based on the abovementioned structure.
4.4. Presidents of universities shall
sign the decision to introduce the educational program for the Business
Administration to be executed within their universities.
THE
CURRICULUM FRAMEWORK FOR HIGHER EDUCATION
Educational level: Bachelor’s degree
Field of study: Accounting
Code:
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1. Educational objectives
Provide students with the Bachelor’s degree
education in Accounting to have good political qualities, moral standards and
health conditions; train students to acquire thorough basic knowledge about the
economy, society and business administration, accounting and audit
technological process, business analysis; have capability of planning
accounting and audit strategies. Graduate students will be qualified to work at
enterprises and functional divisions in charge of accounting and audit
activities in Ministries, departments and other government agencies.
2. Curriculum framework
2.1. Minimum knowledge module and program
duration
180 units of study (hereinafter referred to as
UoS), exclusive of Physical Education (5 UoS) and National Defence Education
(165 study periods).
Educational duration: 4 years
2.2. Curriculum
structure UoS
2.2.1
Required general knowledge
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64
2.2.2
Required professional knowledge
which at least includes the followings:
116
- Basic knowledge in the area of study
8
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16
- Professional knowledge (including
specialized knowledge)
45
- Complementary knowledge
- Field trip and dissertation (or graduation
examination)
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3. Compulsory knowledge
modules
3.1. List of compulsory courses
3.1.1. General educational knowledge
52 UoS
1
Marxist-Leninist Philosophy
6
2
Political and Economic Theories of
Marxism-Leninism
8
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Scientific Socialism Studies
4
4
History of the Communist Party of Vietnam
4
5
Ho Chi Minh Ideology
3
6
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10
7
Advanced Mathematics
6
8
Theory of Mathematical
Probability and Statistics
4
9
General Law
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10
General Computing
4
11
Physical Education
5
12
National Defence Education
165 study periods
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3.1.2. Professional educational knowledge
42 UoS
a) Basic knowledge in the area of study 8
UoS
1
Microeconomics I
4
2
Macroeconomics I
4
b) Basic knowledge in the field of study 16 UoS
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Finance - Currency
4
2
Principles of Economic Statistics
4
3
Basic Marketing
4
4
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4
c) Accounting knowledge 18 UoS
1
Accounting Principles
4
2
Financial Accounting I
6
3
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4
4
Basics of Audit
4
3.2. Description of compulsory courses
1. Marxist – Leninist Philosophy: 6 UoS
Contents are stipulated in the Decision No.
45/2002/QD-BGD&DT of the Minister of Education and Training dated October
29, 2002.
2. Political and Economic Theory of
Marxism-Leninism: 8 UoS
Contents are stipulated in the Decision No.
45/2002/QD-BGD&DT of the Minister of Education and Training dated October
29, 2002.
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Contents are stipulated in the Decision No.
34/2003/QD-BGD&DT of the Minister of Education and Training dated July 31,
2003.
4. History of the Communist Party of Vietnam: 4
UoS
Contents are stipulated in the Decision No.
41/2003/QD-BGD&DT of the Minister of Education and Training dated August
27, 2003.
5. Ho Chi Minh Ideology: 3 UoS
Contents are stipulated in the Decision No.
35/2003/QD-BGD&DT of the Minister of Education and Training dated July 31,
2003.
6. Foreign Language (elementary): 10 UoS
Elementary foreign language program will provide
students with basic knowledge about grammar, conversational skills in common
contexts as well as the number of vocabularies useful for conversational and
business situations. Students who have already completed the 7-year
foreign language program at the secondary education level are required to
demonstrate proficiency in a foreign language at the intermediate level.
7. Advanced Mathematics: 6 UoS
Prerequisite: No
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8. Theory of Mathematical
Probability and Statistics: 4 UoS
Prerequisite: Advanced Mathematics, General
Computing, Political and Economic Theory of Marxism-Leninism, Microeconomics I,
Macroeconomics I.
This course is composed of two modules which
have relatively distinct structure but strictly connected contents as follows:
- The theoretical part of probability provides
students with an introduction to the law of random phenomena.
- The part of Mathematical Statistics shall
comprise the following contents: theoretical bases for sample surveys known as
the method rather commonly used in economic data investigations and surveys and
sociological investigations; methods of statistical estimation and hypothesis
test in researching actual issues, in general, and economic issues, in
particular.
9. General Law: 3 UoS
Prerequisite: No
This course provides students with a general
overview of the most fundamental definitions and aspects of the State and Law
system from management science viewpoints. On that basis, students will
be able to analyze the structure of the machinery of government, functions,
powers and legal status of governmental organs of the Socialist Republic of
Vietnam; the legality and organizational structure of legislative document
system; several major contents of the Administrative Law, Civil and Criminal
Laws.
10. General Computing: 4 UoS
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This course provides economics – business
administration students with fundamental knowledge about computing sciences
from the viewpoint of users. This course provides 5 knowledge modules: 1/
Several basic issues relating to computing and computer sciences. 2/ Operating
systems including MS DOS and WINDOWS. 3/ Use word processing software 4/ Use
Excel worksheets 5/ Use basic Internet services This course will help
students in improving skills in using computers and the most common software
products.
11. Physical Education: 5 UoS
Contents are stipulated in the Decision No.
3244/GD-DT dated September 12, 1995 and the Decision No. 1262/GD-DT dated April
12, 1997 of the Minister of Education and Training.
12. National Defence Education: 165 study
periods
Contents are stipulated in the Decision No.
12/2000/QD-BGD&DT of the Minister of Education and Training dated May 9,
2000.
13. Microeconomics I: 4 UoS
Prerequisite: Advanced Mathematics
This course provides students with basic knowledge
and basics of operations of the market economy through analysis of fundamental
economic laws such as the law of supply, demand and competition. This course
also encompasses behaviors of members in the economy such as consumers,
enterprises and Government. After completion, students will be provided with
analysis tools to be able to proceed to undertake the next courses.
14. Macroeconomics I: 4 UoS
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This course provides students with basic
definitions of macroeconomics, including measure of gross national product and
price levels in the economy. It also describes long-term behaviors of the
economy, including elements of the long-term economic growth, unemployment and
inflation; introduction to main ideologies of aggregate supply and demand and
macroeconomic balance; short-term inflation and unemployment; introduction to
macroeconomic issues of the open economy including balance of payments, foreign
exchange rates and trade policies.
15. Finance – Currency: 4 UoS
Prerequisite: Microeconomics I, Macroeconomics I
This course provides students with basic
knowledge such as financial and currency functions and structure of financial
system in the economy; operations of financial markets, financial intermediaries,
and public finance sectors: the state budget and fiscal policies; and
operations of corporate finance sectors including capital, fund and capital
management; operations of the banking system (commercial and central banks) all
of which are aimed at stabilizing currency, supplying capital and payment
services in the economy.
16. Principles of Economic Statistics: 4 UoS
Prerequisite: Theory of Mathematical Probability
and Statistics, Microeconomics I, Macroeconomics I
This course is logically designed to provide
students with statistical investigation methods including collection of initial
information about socio-economic phenomena and processing of collected
information. It also provides students with methods of socioeconomic analysis
which serve as the basis for estimating levels of future phenomena in order to
support the decision-making process at the micro and macro scale.
17. Basic Marketing: 4 UoS
Prerequisite: Microeconomics I, Macroeconomics I
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18. Economic Law: 4 UoS
Prerequisite: Macroeconomics I, Microeconomics I
This course provides students with knowledge
about laws and adjustment to business scope as the basis for studying laws on
finance, banking system and commercial law as well as legal regulations on
adjusting organizational structure of operations and management of corporate
forms.
Contents to be provided include the legal status
of enterprises, business obligations such as employee relationship in
enterprises; regulations on economic contracts, transaction forms, conclusion
and execution of economic contracts, laws on resolution of economic disputes
and corporate bankruptcy.
19. Accounting Principles: 4 UoS
Prerequisite: Political and Economic Theories of
Marxism-Leninism, Macroeconomics I and Microeconomics I.
This course provides students with basic
knowledge about accounting theories, including definitions, core concepts,
objects, purposes, functions, roles and requirements of accounting; accounting
methods; processes for collecting and entering accounting data, and accounting
process for major business activities; accounting forms; organizational
contents and forms of accounting activities.
20. Financial Accounting I: 6 UoS
Prerequisite: Accounting Principles, Finance -
Currency
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21. Management Accounting: 4 UoS
Prerequisite: Accounting Principles
This course provides students with basic
information about core concepts, functions, contents and methods of management
accounting; difference and relationship between financial and management
accounting practices; fundamental knowledge about categorization of expenses
and actual cost in the management accounting practice. On that basis, students
will be able to establish the method of price calculation, budget estimation,
cost control and analysis in the cost – volume – profit relationship as well as
create and provide relevant information for the short-term and long-term
decision-making process of managers.
22. Basic Audit: 4 UoS
Prerequisite: Accounting Principles, Financial
Accounting
This course provides students with basic
knowledge about core concepts, functions, objects and methods of audit;
auditing forms and auditors; fundamental definitions of audit; audit processes
and methods; organization of auditing activities and auditing mechanism.
4. Instructions for using
the curriculum framework for Accounting for designing specific educational
programs
The educational curriculum framework refers to
governmental regulations on the minimum knowledge structure, module and
contents required for specific fields of study and suitable for each
educational level. This shall serve as the basis for assisting the Ministry of
Education and Training in managing the educational quality at all of
undergraduate degree educational establishments across the country.
4.1. The curriculum framework for higher
education in Accounting is designed for facilitating the development of
single-major educational programs. The List of courses (subjects) and total
credits stipulated in Section 3 are only minimum requirements. Based on the
educational objective, duration, knowledge module and structure stipulated in
Section 1 and 2, necessary courses must be supplemented to design the specific
educational program of each educational establishment on condition that total
knowledge modules are not less than 180 UoS (exclusive of the Physical and
National Defence Education).
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4.3. Complementary knowledge (if
any) can be designed to follow either of directions:
- Subjects should be chosen in a relatively free
manner and related to different disciplines provided that they are helpful for
students to gain greater competence in their profession after
graduation.
- Courses with contents of another second field
of study other than Accounting should be designed to serve the purpose of
helping expand students’ scope of activity after graduation. In case
knowledge module provided in the second field of study equals or exceeds 25
UoS, the newly-designed educational program will be based on the major-minor
structure. In case knowledge module provided in the second field of study
exceeds 45 UoS, the newly-designed educational program will be based on the
double-major structure.
In some special case, when the newly-developed
educational program meets regulations on the curriculum framework for two
different fields of study, graduate students shall be awarded double
undergraduate degrees. It is certain that, in this case, knowledge module of
the whole educational program and educational duration will be far greater than
those of the educational program based on the abovementioned structure.
4.4. Presidents of universities shall
sign the decision to introduce the educational program for Accounting to be
executed within their universities.
THE
CURRICULUM FRAMEWORK FOR HIGHER EDUCATION
Educational level: Bachelor’s degree
Field of study: Finance – Banking
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(Issued together with the Decision No.
23/2004/QD-BGD&DT of the Minister of Education and Training dated July 29,
2004)
1. Educational objectives
Provide students with the Bachelor’s degree
education in Finance - Banking to have good political qualities, moral
standards and health conditions; train students to thoroughly acquire basic
knowledge about economy, society, business administration and finance -
banking; have capability of researching and planning policies as well as handle
professional issues in the Finance – Banking sector. Graduate students
shall be qualified to work at central or local banks or enterprises.
2. Curriculum framework
2.1. Minimum knowledge module and program
duration
180 units of study (hereinafter referred to as
UoS), exclusive of Physical Education (5 UoS) and National Defence Education
(165 study periods).
Educational duration: 4 years
2.2. Curriculum structure
UoS
2.2.1
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(exclusive of the Physical and National
Defence Education)
64
2.2.2
Required professional knowledge
which at least includes the followings:
116
- Basic knowledge in the area of study
8
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- Basic knowledge in the field of study
16
- Professional knowledge (including
specialized knowledge)
45
- Complementary knowledge
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15
3. Compulsory knowledge
modules
3.1. List of compulsory courses
3.1.1. General educational knowledge
52 UoS
1
Marxist-Leninist Philosophy
6
2
Political and Economic Theories of
Marxism-Leninism
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3
Scientific Socialism Studies
4
4
History of the Communist Party of Vietnam
4
5
Ho Chi Minh Ideology
3
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Foreign Language
10
7
Advanced Mathematics
6
8
Theory of Mathematical
Probability and Statistics
4
9
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3
10
General Computing
4
11
Physical Education
5
12
National Defence Education
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*Exclusive of courses 11 and 12
3.1.2. Professional educational knowledge
38 UoS
a) Basic knowledge in the area of study 8
UoS
1
Microeconomics I
4
2
Macroeconomics I
4
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1
Principles of Economic Statistics
4
2
Accounting Principles
4
3
Economic Law
4
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Econometrics I
4
c) Professional knowledge 14 UoS
1
Introduction to Finance - Currency
6
2
Corporate Finance
4
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International Finance
4
3.2. Description of compulsory courses
1. Marxist – Leninist Philosophy: 6 UoS
Contents are stipulated in the Decision No.
45/2002/QD-BGD&DT of the Minister of Education and Training dated October
29, 2002.
2. Political and Economic Theory of
Marxism-Leninism: 8 UoS
Contents are stipulated in the Decision No.
45/2002/QD-BGD&DT of the Minister of Education and Training dated October
29, 2002.
3. Scientific Socialism Studies: 4 UoS
Contents are stipulated in the Decision No.
34/2003/QD-BGD&DT of the Minister of Education and Training dated July 31,
2003.
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Contents are stipulated in the Decision No.
41/2003/QD-BGD&DT of the Minister of Education and Training dated August
27, 2003.
5. Ho Chi Minh Ideology: 3 UoS
Contents are stipulated in the Decision No.
35/2003/QD-BGD&DT of the Minister of Education and Training dated July 31,
2003.
6. Foreign Language (elementary): 10 UoS
Elementary foreign language program will provide
students with basic knowledge about grammar, conversational skills in common
contexts as well as the number of vocabularies useful for conversational and
business situations. Students who have already completed the 7-year
foreign language program at the secondary education level are required to
demonstrate proficiency in a foreign language at the intermediate level.
7. Advanced Mathematics: 6 UoS
Prerequisite: No
This course will provide students with the
general knowledge about sets, relations, logic and induction as well as the
basic knowledge about linear algebra and mathematical analysis which are really
helpful in understanding decision-making models in the economic and
administration sector, including n-dimensional vector spaces; matrices and
determinants; systems of linear equations; quadratic forms; functions and
limits; differential calculus of one-variable functions; multivariable
functions and implicit functions; extremum problems; integral calculus;
differential equations; difference equations.
8. Theory of Mathematical
Probability and Statistics: 4 UoS
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This course is composed of two modules which
have relatively distinct structure but strictly connected contents as follows:
- The theoretical part of probability provides
students with an introduction to the law of random phenomena.
- The part of Mathematical Statistics shall
comprise the following contents: theoretical bases for sample surveys known as
the method rather commonly used in economic data investigations and surveys and
sociological investigations; methods of statistical estimation and hypothesis
test in researching actual issues, in general, and economic issues, in
particular.
9. General Law: 3 UoS
Prerequisite: No
This course provides students with a general
overview of the most fundamental definitions and aspects of the State and Law
system from management science viewpoints. On that basis, students will
be able to analyze the structure of the machinery of government, functions,
powers and legal status of governmental organs of the Socialist Republic of
Vietnam; the legality and organizational structure of legislative document
system; several major contents of the Administrative Law, Civil and Criminal
Laws.
10. General Computing: 4 UoS
Prerequisite: Advanced Mathematics
This course provides economics – business
administration students with fundamental knowledge about computing sciences
from the viewpoint of users. This course provides 5 knowledge modules: 1/
Several basic issues relating to computing and computer sciences. 2/ Operating
systems including MS DOS and WINDOWS. 3/ Use word processing software 4/ Use
Excel worksheets 5/ Use basic Internet services This course will help
students in improving skills in using computers and the most common software
products.
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Contents are stipulated in the Decision No.
3244/GD-DT dated September 12, 1995 and the Decision No. 1262/GD-DT dated April
12, 1997 of the Minister of Education and Training.
12. National Defence Education: 165 study
periods
Contents are stipulated in the Decision No.
12/2000/QD-BGD&DT of the Minister of Education and Training dated May 9,
2000.
13. Microeconomics I: 4 UoS
Prerequisite: Advanced Mathematics
This course provides students with basic
knowledge and basics of operations of the market economy through analysis of
fundamental economic laws such as the law of supply, demand and competition.
This course also encompasses behaviors of members in the economy such as
consumers, enterprises and Government. After completion, students will be
provided with analysis tools to be able to proceed to undertake the next
courses.
14. Macroeconomics I: 4 UoS
Prerequisite: Advanced mathematics,
Microeconomics I.
This course provides students with basic
definitions of macroeconomics, including measure of gross national product and
price levels in the economy. It also describes long-term behaviors of the
economy, including elements of the long-term economic growth, unemployment and
inflation; introduction to main ideologies of aggregate supply and demand and
macroeconomic balance; short-term inflation and unemployment; introduction to
macroeconomic issues of the open economy including balance of payments, foreign
exchange rates and trade policies.
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Prerequisite: Theory of Mathematical Probability
and Statistics, Microeconomics I, Macroeconomics I
This course is logically designed to provide
students with statistical investigation methods including collection of initial
information about socio-economic phenomena and processing of collected
information. It also provides students with methods of socioeconomic analysis
which serve as the basis for estimating levels of future phenomena in order to
support the decision-making process at the micro and macro scale.
16. Accounting Principles: 4 UoS
Prerequisite: Political and Economic Theories of
Marxism-Leninism, Macroeconomics I and Microeconomics I.
This course provides students with basic
knowledge about accounting theories, including definitions, core concepts,
objects, purposes, functions, roles and requirements of accounting; accounting
methods; processes for collecting and entering accounting data, and accounting
process for accounting of major business activities; accounting forms;
organizational contents and forms of accounting activities.
17. Economic Law: 4 UoS
Prerequisite: General Educational Knowledge,
Macroeconomics I, Microeconomics I.
This course provides students with knowledge
about laws and adjustment to business scope as the basis for studying
professional laws on finance, banking and commerce as well as legal regulations
on adjusting organizational structure of operations and management of corporate
forms.
Contents to be provided include the legal status
of enterprises, business obligations; employee relationship in enterprises;
regulations on economic contracts, transaction forms, conclusion and execution
of economic contracts, laws on resolution of economic disputes and corporate
bankruptcy.
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Prerequisite: Theory of Mathematical Probability
and Statistics, Advanced Mathematics, Microeconomics I, Macroeconomics I,
General Computing
This course provides students with estimation
techniques, calibration of the regression model of an equation, and method of
analyzing the technical and economic accuracy of models. It also provides
students with how to apply quantitative analysis tools to several fundamental
economic and business administration issues on the basis of using dedicated
software products and databases in Vietnam.
19. Introduction to Finance – Currency: 6 UoS
Prerequisite: Microeconomics I, Macroeconomics I
This course provides students with basic
specialized theories and serves as the bridging program between parts of basic
theories and those of financial practices.
It also provides students with basic ideologies
of finance, currency, credit and banking, such as premises, nature and
functions of finance; financial system and roles of financial system stages;
ideologies of financial market; financial audit practice; overview of major
contents of financial operations in such sectors as the State Budget,
insurance, credit, corporate finance, international finance; currency, currency
supply, policies on currency circulation; banks and credit institutions;
currency, payments and international credit.
20. Corporate Finance: 4 UoS
Prerequisite: Macroeconomics I, Microeconomics
I, Introduction to Finance – Currency; Principles of Economic Statistics;
Accounting Principles; Economic Law
This course provides students with basic
knowledge about the corporate finance with the following main contents, such as
determination of capital demands, capital source organization and forms of
capital mobilization; capital management and use; expenses; revenues and
profits; corporate finance planning.
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Prerequisite: Macroeconomics I, Microeconomics
I, Introduction to Finance – Currency, Principles of Economic Statistics;
Economic Law and Corporate Finance.
This course provides students with basic
professional knowledge and theories of international financial activities with
major contents such as an overview of international finance; international
financial market; international financial institutions; finance of
multinational countries; payment, credit and international investment
activities; policies on managing foreign exchange rate and establishing
international trade balance; customs union between countries.
4. Instructions for using
the curriculum framework for Finance - Banking for designing specific
educational programs
The educational curriculum framework refers to
governmental regulations on the minimum knowledge structure, module and
contents required for specific fields of study and suitable for each
educational level. This shall serve as the basis for assisting the Ministry of
Education and Training in managing the educational quality at all of
undergraduate degree educational establishments across the country.
4.1. The curriculum framework for higher
education in Finance - Banking is designed for facilitating the
development of single-major educational programs. The List of courses
(subjects) and total credits stipulated in Section 3 are only minimum
requirements. Based on the educational objective, duration, knowledge module
and structure stipulated in Section 1 and 2, necessary courses must be
supplemented to design the specific educational program of each educational
establishment on condition that total knowledge modules are not less than 180
UoS (exclusive of the Physical and National Defence Education).
4.2. Professional knowledge (if any) in
Finance - Banking may be designed by each narrowed-down sector of Finance -
Banking or directed towards the development of professional knowledge through
another second major. The difference in the educational curriculum between
majors shall be restricted to 20% of general knowledge about such major.
4.3. Complementary knowledge (if
any) can be designed to follow either of directions:
- Subjects should be chosen in a relatively free
manner and related to different disciplines provided that they are helpful for
students to gain greater competence in their profession after
graduation.
- Courses with contents of another second field
of study other than Finance - Banking should be designed to serve the purpose
of helping expand students’ scope of activity after graduation. In case
knowledge module provided in the second field of study equals or exceeds 25
UoS, the newly-designed educational program will be based on the major-minor
structure. In case knowledge module provided in the second field of study
exceeds 45 UoS, the newly-designed educational program will be based on the
double-major structure.
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4.4. Presidents of universities shall
sign the decision to introduce the educational program for Finance - Banking to
be executed within their universities.
THE
CURRICULUM FRAMEWORK FOR HIGHER EDUCATION
Educational level: Bachelor’s degree
Field of study: Economic Information System
Code:
(Issued together with the Decision No.
23/2004/QD-BGD&DT of the Minister of Education and Training dated July 29,
2004)
1. Educational objectives
This course provides students with the
Bachelor’s degree education in Economic Information System to have good
political qualities, moral standards and health conditions; train students to
thoroughly acquire basic knowledge about the economy, society and in-depth
knowledge about economic and managerial computing; demonstrate their capability
of applying and developing computing products to operations of socioeconomic
organizations. Graduate students shall be qualified to work at
enterprises and state-owned organizations.
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2.1. Minimum knowledge module and program
duration
180 units of study (hereinafter referred to as
UoS), exclusive of Physical Education (5 UoS) and National Defence Education
(165 study periods).
Educational duration: 4 years
2.2. Curriculum
structure UoS
2.2.1
Required general knowledge
(exclusive of the Physical and National
Defence Education)
64
2.2.2
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which at least includes the followings:
116
- Basic knowledge in the area of study
8
- Basic knowledge in the field of study
22
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45
- Complementary knowledge
- Field trip and dissertation (or graduation
examination)
15
3. Compulsory knowledge
modules
3.1. List of compulsory courses
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1
Marxist-Leninist Philosophy
6
2
Political and Economic Theories of
Marxism-Leninism
8
3
Scientific Socialism Studies
4
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History of the Communist Party of Vietnam
4
5
Ho Chi Minh Ideology
3
6
Foreign Language
10
7
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6
8
Theory of Mathematical
Probability and Statistics
4
9
General Law
3
10
General Computing
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11
Physical Education
5
12
National Defence Education
165 study periods
*Exclusive of courses 11 and 12
3.1.2. Professional educational knowledge
50 UoS
a) Basic knowledge in the area of study 8
UoS
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Microeconomics I
4
2
Macroeconomics I
4
b) Basic knowledge in the field of study 22 UoS
1
Accounting Principles
4
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Management Studies
4
3
Discrete Mathematics
5
4
Computer Architecture and Operating System
5
5
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4
c) Professional knowledge 20 UoS
1
Programming Basics
4
2
Data Structure and Algorithms
4
3
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4
4
Development of Economic Information System
4
5
Networks and Communications
4
3.2. Description of compulsory courses
1. Marxist – Leninist Philosophy: 6 UoS
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2. Political and Economic Theory of
Marxism-Leninism: 8 UoS
Contents are stipulated in the Decision No.
45/2002/QD-BGD&DT of the Minister of Education and Training dated October
29, 2002.
3. Scientific Socialism Studies: 4 UoS
Contents are stipulated in the Decision No.
34/2003/QD-BGD&DT of the Minister of Education and Training dated July 31,
2003.
4. History of the Communist Party of Vietnam: 4
UoS
Contents are stipulated in the Decision No.
41/2003/QD-BGD&DT of the Minister of Education and Training dated August
27, 2003.
5. Ho Chi Minh Ideology: 3 UoS
Contents are stipulated in the Decision No.
35/2003/QD-BGD&DT of the Minister of Education and Training dated July 31,
2003.
6. Foreign Language (elementary): 10 UoS
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7. Advanced Mathematics: 6 UoS
Prerequisite: No
This course will provide students with the
general knowledge about sets, relations, logic and induction as well as the
basic knowledge about linear algebra and mathematical analysis which are really
helpful in understanding decision-making models in the economic and
administration sector, including n-dimensional vector spaces; matrices and
determinants; systems of linear equations; quadratic forms; functions and
limits; differential calculus of one-variable functions; multivariable
functions and implicit functions; extremum problems; integral calculus;
differential equations; difference equations.
8. Theory of Mathematical
Probability and Statistics: 4 UoS
Prerequisite: Advanced Mathematics, General
Computing, Political and Economic Theory of Marxism-Leninism, Microeconomics I,
Macroeconomics I.
This course is composed of two modules which
have relatively distinct structure but strictly connected contents as follows:
- The theoretical part of probability provides
students with an introduction to the law of random phenomena.
- The part of Mathematical Statistics shall
comprise the following contents: theoretical bases for sample surveys known as
the method rather commonly used in economic data investigations and surveys and
sociological investigations; methods of statistical estimation and hypothesis
test in researching actual issues, in general, and economic issues, in
particular.
9. General Law: 3 UoS
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This course provides students with a general
overview of the most fundamental definitions and aspects of the State and Law
system from management science viewpoints. On that basis, students will
be able to analyze the structure of the machinery of government, functions,
powers and legal status of governmental organs of the Socialist Republic of
Vietnam; the legality and organizational structure of legislative document
system; several major contents of the Administrative Law, Civil and Criminal
Laws.
10. General Computing: 4 UoS
Prerequisite: Advanced Mathematics
This course provides economics – business
administration students with fundamental knowledge about computing sciences
from the viewpoint of users. This course provides 5 knowledge modules: 1/
Several basic issues relating to computing and computer sciences. 2/ Operating
systems including MS DOS and WINDOWS. 3/ Use word processing software 4/ Use
Excel worksheets 5/ Use basic Internet services This course will help
students in improving skills in using computers and the most common software
products.
11. Physical Education: 5 UoS
Contents are stipulated in the Decision No.
3244/GD-DT dated September 12, 1995 and the Decision No. 1262/GD-DT dated April
12, 1997 of the Minister of Education and Training.
12. National Defence Education: 165 study
periods
Contents are stipulated in the Decision No.
12/2000/QD-BGD&DT of the Minister of Education and Training dated May 9,
2000.
13. Microeconomics I: 4 UoS
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This course provides students with basic
knowledge and basics of operations of the market economy through analysis of
fundamental economic laws such as the law of supply, demand and competition. This
course also encompasses behaviors of members in the economy such as consumers,
enterprises and Government. After completion, students will be provided with
analysis tools to be able to proceed to undertake the next courses.
14. Macroeconomics I: 4 UoS
Prerequisite: Advanced mathematics,
Microeconomics I.
This course provides students with basic
definitions of macroeconomics, including measure of gross national product and
price levels in the economy. It also describes long-term behaviors of the
economy, including elements of the long-term economic growth, unemployment and
inflation; introduction to main ideologies of aggregate supply and demand and
macroeconomic balance; short-term inflation and unemployment; introduction to
macroeconomic issues of the open economy including balance of payments, foreign
exchange rates and trade policies.
15. Accounting Principles: 4 UoS
Prerequisite: Macroeconomics I, Microeconomics I
This course provides students with basic
knowledge about accounting theories, including definitions, core concepts,
objects, purposes, functions, roles and requirements of accounting; accounting
methods; processes for collecting and entering accounting data, and accounting
process for accounting of major business activities; accounting forms;
organizational contents and forms of accounting activities.
16. Management Studies: 4 UoS
Prerequisite: Microeconomics I, Macroeconomics I
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17. Discrete Mathematics: 5 UoS
Prerequisite: Advanced Mathematics
This course provides students with required
knowledge about discrete mathematics used as the basis for acquiring in-depth
knowledge about computer science in both hardware and software. It also
provides fundamental issues relating to theories of sets, mathematical logic,
propositional algebra, relational algebra, algorithm theoretical basis, limit
theories of graphs and digital technology. It also helps students have
capability of logical, coherent and precise thinking as well as have a discrete
view of continuous processes; thanks to it, they can easily acquire in-depth
and in-width knowledge that continues developing in the field of information
technology.
18. Computer Architecture and Operating System:
5 UoS
Prerequisite: General Computing and Discrete
Mathematics
This course provides students with basic
knowledge about electronic computer architecture and operating systems as the
basis for learning other courses about computer science and economic
information system.
This course is designed to include the following
contents: 1/ Computer categorization, 2/ Operational architecture, principles
and functions of basic sections of electronic computers such as central
processing unit, memory unit, input and output devices and information
transmission channels, 3/ Methods of measuring performance of electronic
computers, 4/ Definitions of operating systems, 5/ Classification of operating
systems, 6/ Functions of operating systems, 7/ Key modules of operating systems
such as process management, memory management and allocation, etc. 8/ Installation
and use of several common operating systems.
19. Management Information System: 4 UoS
Prerequisite: General Computing, Management
Studies
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Contents of this course include basic
definitions of management information system with the following contents: constituents;
roles, positions and importance of systems in organizations; methods in
which systems give business activity support, decision making assistance and
create competitive advantages; process for organizing and method of dealing
with business issues by means of information system based on the information
technology; research on several typical information systems that take the form
of a case study.
20. Programming Basics: 4 UoS
Prerequisite: General Computing and Discrete
Mathematics
This course provides students with basic
definitions and principles of designing algorithms and developing programs for
electronic computers. After completing this course, students will acquire
basic knowledge about algorithms and programs, predetermined data structures in
algorithm language, control structures, and basic programming techniques, in
order to solve management problems, especially top-down design techniques and
subprogram development techniques. One common modern programming language will
be used as a representation tool.
21. Data Structure and Algorithms: 4 UoS
Prerequisite: Programming Basics
This course helps students get actual
understanding of importance of algorithms and data structures – two most
important components of a program developed for electronic computers. Students
will be provided with basic knowledge about common data structure patterns and
algorithms available on such data structures. Types of data structures to
be studied include list, array, linked list, stack, queue, tree and graph.
22. Database: 4 UoS
Prerequisite: Discrete Mathematics
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23. Development of Economic Information System:
4 UoS
Prerequisite: Management Information System,
Database
This course provides students with definitions,
analysis, design and installation of information systems by applying five
stages of system development cycle: development and evaluation of the
feasibility of system construction projects; system analysis; system design;
system installation; system operation and maintenance. After completing this
course, students will develop their vision of information system in the eye of
an economic administrator and business manager, and understand the process for
system development and master essential techniques used for the analysis,
design and installation of systems.
24. Networks and Communications: 4 UoS
Prerequisite: Computer Architecture and
Operating System
This course provides students with basic
knowledge about computer networks and communications. This course will cover
contents such as characteristics and components of LAN, WAN and Internet
networks; definitions related to specific OSI layers; method of using network
components such as Cables, NIC, Modems and Repeat ers, etc. during the process
of designing a LAN network and network management. A typical network
control system such as Novelle Netware or Windows XP will be chosen as an
illustration tool.
4. Instructions for using
the curriculum framework for Economic Information System for designing specific
educational programs
The educational curriculum framework refers to
governmental regulations on the minimum knowledge structure, module and
contents required for specific fields of study and suitable for each
educational level. This shall serve as the basis for assisting the Ministry of
Education and Training in managing the educational quality at all of undergraduate
degree educational establishments across the country.
4.1. The curriculum framework for higher
education in Economic Information System is designed for facilitating
the development of single-major educational programs. The List of courses (subjects)
and total credits stipulated in Section 3 are only minimum requirements. Based
on the educational objective, duration, knowledge module and structure
stipulated in Section 1 and 2, necessary courses must be supplemented to design
the specific educational program of each educational establishment on condition
that total knowledge modules are not less than 180 UoS (exclusive of the
Physical and National Defence Education).
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4.3. Complementary knowledge (if
any) can be designed to follow either of directions:
- Subjects should be chosen in a relatively free
manner and related to different disciplines provided that they are helpful for
students to gain greater competence in their profession after
graduation.
- Courses with contents of another second field
of study other than Economic Information System should be designed to serve the
purpose of helping expand students’ scope of operations after graduation.
In case knowledge module provided in the second field of study equals or
exceeds 25 UoS, the newly-designed educational program will be based on the
major-minor structure. In case knowledge module provided in the second
field of study exceeds 45 UoS, the newly-designed educational program will be
based on the double-major structure.
In some special case, when the newly-developed
educational program meets regulations on the curriculum framework for two
different fields of study, graduate students shall be awarded double
undergraduate degrees. It is certain that, in this case, knowledge module of
the whole educational program and educational duration will be far greater than
those of the educational program based on the abovementioned structure.
4.4. Presidents of universities shall
sign the decision to introduce the educational program for Economic Information
System to be executed within their universities.
THE
CURRICULUM FRAMEWORK FOR HIGHER EDUCATION
Educational level: Associate’s degree
Field of study: Business administration
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(Issued together with the Decision No.
23/2004/QD-BGD&DT of the Minister of Education and Training dated July 29,
2004)
1. Educational objectives
This course trains business executives to have
good political qualities, moral business conducts and health conditions; master
knowledge about functions, processes of business and management activities at
enterprises; have basic skills at practical application of their acquired
knowledge in general and good practices in several’ professional activities
within their field of study; have capability of self-learning to cope with
business environment during the process of international integration.
Graduate students will be qualified to mainly
work for medium or small-sized companies that belong to different economic
sectors.
2. Curriculum framework
2.1. Minimum knowledge module and program
duration
140 units of study (hereinafter referred to as
UoS), exclusive of Physical Education (3 UoS) and National Defence Education
(135 study periods).
Educational duration: 3 years
2.2. Curriculum
structure UoS
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Required general knowledge
(exclusive of physical exercise and national
defence education)
43
2.2.2
Required professional knowledge
which at least includes the followings:
97
- Basic knowledge in the area of study and the
field of study
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- Professional knowledge (including
specialized knowledge)
45
- Complementary knowledge
- Field trip and graduation examination
13
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3.1. List of compulsory courses
3.1.1. General educational knowledge
37 UoS
1
Marxist-Leninist Philosophy
4
2
Political and Economic Theories of
Marxism-Leninism
6
3
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3
4
History of the Communist Party of Vietnam
3
5
Ho Chi Minh Ideology
3
6
Advanced Mathematics
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7
Foreign Language
10
8
General Computing
4
9
Physical Education
3
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National Defence Education
135 study periods
*Exclusive of courses 9 and 10
3.1.2. Professional educational knowledge
36 UoS
a) Basic knowledge in the area of study and the
field of study 18 UoS
1
Microeconomics
4
2
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3
3
Management Studies
3
4
Applied Business Computing
4
5
Economic Mathematics
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b) Professional knowledge 18 UoS
1
Basic Marketing
3
2
Accounting Principles
3
3
Finance - Credit
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4
Quality Management
3
5
Management Information System
3
6
Business Statistics
3
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1. Marxist – Leninist Philosophy: 4 UoS
Contents are stipulated in the Decision No.
19/2003/QD-BGD&DT of the Minister of Education and Training dated May 8,
2003.
2. Political and Economic Theory of
Marxism-Leninism: 6 UoS
Contents are stipulated in the Decision No.
19/2003/QD-BGD&DT of the Minister of Education and Training dated May 8,
2003.
3. Scientific Socialism Studies: 3 UoS
Contents are stipulated in the Decision No.
34/2003/QD-BGD&DT of the Minister of Education and Training dated July 31,
2003.
4. History of the Communist Party of Vietnam: 4
UoS
Contents are stipulated in the Decision No.
41/2003/QD-BGD&DT of the Minister of Education and Training dated August
27, 2003.
5. Ho Chi Minh Ideology: 3 UoS
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6. Advanced Mathematics: 4 UoS
Prerequisite: No
This course provides students with some basic
knowledge about mathematical analysis such as functions, matrices,
differential, integral calculuses (definite, indefinite and improper integrals)
in order for students to have sufficient capability of acquiring basic and
professional knowledge. It also trains students to have capability
of logical thought, methods of quantitative analysis of economic issues which
will be applied to the learning of courses at higher levels.
7. Foreign Language (elementary): 10 UoS
This course provides students with basic
knowledge and skills in using English in order to build a solid foundation to
improve students’ acquisition of lessons at higher levels. Students who
completed 7-year foreign language education at the secondary school are required
to reach the intermediate level.
8. General Computing: 4 UoS
Prerequisite: Advanced Mathematics
This course provides students with general
knowledge about computing, configuration and operation of electronic computers,
and use of common operating systems (MS DOS, WINDOWS) and computer networks in
order to enable students to learn and develop skills at using computers in
their learning as well as their future activities.
9. Physical Education: 3 UoS
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10. National Defence Education: 135 study
periods
Contents are stipulated in the Decision No.
12/2000/QD-BGD&DT of the Minister of Education and Training dated May 9,
2000.
11. Microeconomics: 4 UoS
Prerequisite: Political and Economic Theory of
Marxism and Leninism, Advanced Mathematics
This course provides students with basic
knowledge about the market economy and basic microeconomic issues to create
convenient conditions for students to acquire the economics major in the field
of study and specialized majors according to the educational program for
business administration at the Associate’s degree level.
12. Economic Law: 3 UoS
Prerequisite: Microeconomics, Management Studies
This course provides students with basic
knowledge about Vietnam’s laws relating to enterprise's production and business
activities; legal status of enterprises: behaviors, methods of implementation
and sanctions imposed on business behaviors; regulations on utilizing employees
in business activities; regulations on economic contracts; economic disputes
and economic dispute resolution during the business process; corporate
bankruptcy.
13. Management Studies: 3 UoS
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This course provides students with management
basics and their application to the real context of enterprises such as
definitions and core concepts of management; managers; management environment;
management theories (classical and modern); management functions such as
planning, organizing, leading and controlling. It also provides updated
issues about modern management studies such as information management, decision
making, change and innovation management, conflict management, and risk and
opportunity management in an enterprise.
14. Basic Marketing: 3 UoS
Prerequisite: Microeconomics, Management
Studies, General Computing
This course provides students with basic
knowledge about marketing principles and their application to the real business
context, including definitions of modern marketing; general concepts of
marketing activities in an enterprise such as marketing environment and markets
of an enterprise; identification of customer demands and behaviors; methodology
of marketing research and principles of corporate responses to markets
including basic marketing strategies and policies and marketing management
activities in an enterprise.
15. Applied Business Computing: 4 UoS
Prerequisite: General Computing, Microeconomics,
Management Studies and Basic Marketing
This course provides students with basic
knowledge about applied business administration computing; applications derived
from software products such as Foxpro, Winwords and Excel in business problems
and management techniques; treatment, transmission and receipt of information
through the internal network and Internet.
16. Economic Mathematics: 4 UoS
Prerequisite: Advanced Mathematics,
Microeconomics, Management Studies, General Computing, Basic Marketing
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17. Accounting Principles: 3 UoS
Prerequisite: Microeconomics, Management
Studies, General Computing
This course provides students with basic
knowledge about general accounting principles and their applications to the
real context of an enterprise, including accounting definitions and scope;
techniques of bookkeeping and preparing financial accounting reports; accounting
practices and methods such as accounting vouchers and method of creating set of
accounting vouchers and records, method of preparing general and balance
reports; principles of organizing accounting activities in various forms of
enterprises.
18. Finance – Credit: 3 UoS
Prerequisite: Microeconomics, Management Studies
This course provides students with basic
knowledge about economic relationship between financial entities built during
the process of generating, distributing and using financial resources.
Students will be trained for the structure and operation of stages in the
financial system such as governmental finances, finances in the non-financial
sector, finances in the financial sector, finances of family households and
finances of social organizations in the open market economy.
19. Quality Management: 3 UoS
Prerequisite: Microeconomics, Management
Studies, Basic Marketing and Economic Mathematics
This course provides students with basic
knowledge about the quality management such as product quality; developmental
process of quality management and costs; relationship between quality and
productivity and competitive capability; quality system; quality inspection and
assessment; statistical tools used for quality management activities.
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Prerequisite: Management Studies, General
Computing, Applied Business Computing, Basic Marketing
This course provides students with knowledge and
skills at management information system used as one of the most important functional
components which creates success of all organizations and enterprises.
Contents are composed of basic definitions of information system,
constituents, roles, positions and importance of this system in an enterprise;
approaches to assisting decisions and gaining competitive advantages;
organizational process and method of dealing with business issues by means of
information system on the basis of information technology.
21. Business Statistics: 3 UoS
Prerequisite: Microeconomics, Management Studies,
Economic Mathematics
This course provides students with basic
knowledge about principles of statistics, statistical methods of business
operations and skills used for applying to the real context of an enterprise:
methods of examination, sampling, analysis and aggregation; methods of keeping
tally of revenues, expenses and actual costs, business outcomes and
effectiveness.
4. Instructions for using
the curriculum framework for the Associate’s degree education in the Business
Administration for designing specific educational programs
The educational curriculum framework refers to
governmental regulations on the minimum knowledge structure, module and
contents required for specific fields of study and suitable for each
educational level. This shall serve as the basis for assisting the Ministry of
Education and Training in managing the educational quality at all of
undergraduate degree educational establishments across the country.
4.1. The curriculum framework for the
Associate’s degree education in the Business Administration is designed
for facilitating the development of single-major educational programs. The List
of courses (subjects) and total credits stipulated in Section 3 are only
minimum requirements. Based on the educational objective, duration, knowledge
module and structure stipulated in Section 1 and 2, necessary courses must be
supplemented to design the specific educational program of each educational
establishment on condition that total knowledge modules are not less than 140
UoS (exclusive of the Physical and National Defence Education).
4.2. Professional knowledge (if any) in
the Business Administration may be designed by each intensive sector of the
Business Administration or combined with a wide range of intensive sectors or
directed towards the development of another second major. The difference in the
educational curriculum between majors shall be restricted to 20% of general
knowledge about such major.
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- Majors in the general business administration
applied to each specified sector of business (Example: industrial business
administration, agricultural business administration, commercial business
administration, hotel and tourism business administration, real estate business
administration, etc.).
- Majors categorized by specific functional
business administration sectors (Business and international trade marketing,
selling, advertising and communications, etc.)
- Majors developed through another educational
program (corporate accounting, electronic commerce and management computing
practices, etc.)
4.3. Complementary knowledge (if
any) can be designed by deciding on subjects which are chosen in a relatively
free manner and related to disciplines other than the Business Administration
provided that they are helpful for students to gain greater competence in their
profession after graduation.
4.4. The educational program for the
Associate’s degree education in the Business Administration should be
designed to focus on the practice-oriented learning. Practice classes with the
aim of training methods, skills and connecting the learning activities with the
real professional context will be organized in different forms such as in-class
discussions, group discussions, mini-theses, argumentative papers, thematic
project reports, subject-related practice works, field trip report, analysis of
business situations, management, listening to reports of real managers,
participation in subject-related project groups, practices taking pace at their
learning places, practices taking place at a working stage in an enterprise and
dissertation, etc.)
4.5. Presidents of universities and
colleges shall sign the decision to introduce the curriculum for the
Associate’s degree education in the Business Administration to be executed
within their universities and colleges.
THE
CURRICULUM FRAMEWORK FOR HIGHER EDUCATION
Educational level: Associate’s degree
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Code:
(Issued together with the Decision No.
23/2004/QD-BGD&DT of the Minister of Education and Training dated July 29,
2004)
1. Educational objectives
This course trains Associate’s degree
accountants to have good political qualities, moral business conducts and
health conditions; master fundamental knowledge about and develop skills at
practicing accounting profession, have sufficient capability of dealing with
normal issues about accounting profession and organize accounting activities in
enterprises, and concurrently have capability of learning and research to
elevate their educational level to meet professional requirements under the
condition of market economy.
Graduate students shall be qualified to work at
accounting and finance departments in enterprises, agencies or organizations.
2. Curriculum framework
2.1. Minimum knowledge module and program
duration
140 units of study (hereinafter referred to as
UoS), exclusive of Physical Education (3 UoS) and National Defence Education
(135 study periods).
Educational duration: 3 years
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2.2.1
Required general knowledge
(exclusive of the Physical and National
Defence Education)
43
2.2.2
Required professional knowledge
which at least includes the followings:
97
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19
- Specialized knowledge (including core
knowledge)
45
- Complementary knowledge
- Field trip and graduation examination
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3. Compulsory knowledge
modules
3.1. List of compulsory courses
3.1.1. General educational knowledge
37 UoS
1
Marxist-Leninist Philosophy
4
2
Political and Economic Theories of
Marxism-Leninism
6
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Scientific Socialism Studies
3
4
History of the Communist Party of Vietnam
3
5
Ho Chi Minh Ideology
3
6
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10
7
Advanced Mathematics
4
8
General Computing
4
9
Physical Education
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10
National Defence Education
135 study periods
*Exclusive of courses 9 and 10
3.1.2. Professional educational knowledge
37 UoS
a) Basic knowledge in the area of study and the
field of study 19 UoS
1
Microeconomics
4
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Economic Law
3
3
Principles of Statistics
3
4
Management Studies
3
5
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3
6
Accounting Principles
3
b) Professional knowledge 18 UoS
1
Accounting Computing
3
2
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3
3
Corporate Financial Accounting
6
4
Cost Management Accounting
3
5
Audit
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3.2. Description of compulsory courses
1. Marxist – Leninist Philosophy: 4 UoS
Contents are stipulated in the Decision No.
19/2003/QD-BGD&DT of the Minister of Education and Training dated August 5,
2003.
2. Political and Economic Theory of Marxism-Leninism:
6 UoS
Contents are stipulated in the Decision No.
19/2003/QD-BGD&DT of the Minister of Education and Training dated August 5,
2003.
3. Scientific Socialism Studies: 3 UoS
Contents are stipulated in the Decision No.
34/2003/QD-BGD&DT of the Minister of Education and Training dated July 31,
2003.
4. History of the Communist Party of Vietnam: 4
UoS
Contents are stipulated in the Decision No.
41/2003/QD-BGD&DT of the Minister of Education and Training dated August
27, 2003.
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Contents are stipulated in the Decision No.
35/2003/QD-BGD&DT of the Minister of Education and Training dated July 31,
2003.
6. Foreign Language (elementary): 10 UoS
This course provides students with basic
knowledge and skills in using English in order to build a solid foundation to
improve students’ acquisition of lessons at higher levels. Students who
completed 7-year foreign language education at the secondary school are
required to reach the intermediate level.
7. Advanced Mathematics: 4 UoS
Prerequisite: No
This course provides students with some basic
knowledge about mathematical analysis such as functions, matrices,
differential, integral calculuses (definite, indefinite and improper integrals)
in order for students to have sufficient capability of acquiring basic and
professional knowledge. It also trains students to have capability of
logical thought, methods of quantitative analysis of economic issues which will
be applied to the learning of courses at higher levels.
8. General Computing: 4 UoS
Prerequisite: Advanced Mathematics
This course provides students with general
knowledge about computing, configuration and operation of electronic computers,
and use of common operating systems (MS DOS, WINDOWS) and computer networks in
order to enable students to learn and develop skills at using computers during
their learning as well as their future activities.
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Contents are stipulated in the Decision No.
3244/GD-DT of the Minister of Education and Training dated September 12, 1995.
10. National Defence Education: 135 study
periods
Contents are stipulated in the Decision No.
12/2000/QD-BGD&DT of the Minister of Education and Training dated May 9,
2000.
11. Microeconomics: 4 UoS
Prerequisite: Political and Economic Theory of
Marxism and Leninism, Advanced Mathematics
This course provides students with basic
knowledge to enable them to understand and know how to analyze issues about
optimization of resource utilization within each economic unit. Besides, it
also provides basic knowledge as a foundation to study a lot of other courses
such as public economy, investment economy, international economy and
specialized economy, etc.
12. Economic Law: 3 UoS
Prerequisite: Political and Economic Theory of
Marxism and Leninism, Microeconomics
This course provides students with basic
knowledge about Vietnam’s laws relating to enterprise's production and business
activities; legal status of enterprises; behaviors, methods of implementation
and sanctions imposed on business behaviors; regulations on utilizing employees
in business activities; regulations on economic contracts; economic disputes
and economic dispute resolution during the business process; corporate
bankruptcy.
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Prerequisite: Advanced Mathematics,
Microeconomics
This course provides theoretical knowledge about
statistical science: quality and quantity relationship of mass socioeconomic
phenomena closely associated with specific time and space conditions. On that
basis, it also focuses on researching into the process for organizing surveys,
aggregating data, analyzing and predicting socio-economic phenomena.
14. Management Studies: 3 UoS
Prerequisite: Political and Economic Theories of
Marxism-Leninism, Marxist – Leninist Philosophy, Microeconomics, Principles of
Statistics, Economic Law.
This course provides students with basic
knowledge about management studies that may apply in the business sector such
as core concepts, roles, functions, developmental processes of business
administration; further research into management in several specific fields in
the business process such as production and operations management, business
environment, business decisions, strategic planning and human resource
management.
15. Finance – Currency: 3 UoS
Prerequisite: Microeconomics
This course provides basic definitions of
finance, overview of financial system and stages of financial system as well as
relationship between them in the financial system. It also provides students
with fundamental definitions of currency, currency inflation, currency demand
and supply and central bank.
16. Accounting Principles: 3 UoS
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This course provides students with basic
knowledge about definitions, objects, principles, functions and roles of
accounting; accounting methods; application of these methods to the accounting
process for major activities of a particular organization.
17. Accounting Computing: 3 UoS
Prerequisite: General Computing, Principles of
Statistics, Accounting Principles
This course provides students with basic
calculating knowledge on computers designed for statistics and MICROSOFT
EXCEL-assisted accounting
18. Tax: 3 UoS
Prerequisite: Microeconomics, Economic Law,
Finance - Currency
This course includes basic issues about taxes
and tax policies of the Government relating to manufacturing – business
operations of enterprises. It focuses on research into applicable taxes,
distinction between basic features of specific taxes, and calculation methods
as well as necessary procedures for tax declaration and payment to the state.
19. Corporate Financial Accounting: 6 UoS
Prerequisite: Accounting Principles
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20. Cost Management Accounting: 3 UoS
Prerequisite: Accounting Principles, Financial
Corporate Accounting
This course provides students with basic
knowledge concerning recording, aggregation and analysis of cost items and cost
estimation for the planning period to serve the purpose of providing
information to carry out controlling functions and evaluating business
expenses.
21. Audit: 3 UoS
Prerequisite: Financial Corporate Accounting,
Cost Management Accounting
This course provides basic auditing knowledge
such as definitions, core concepts and objects of audit, auditing methods,
procedures and standards, etc.
4. Instructions for using
the curriculum framework for the Associate’s degree education in the Accounting
for designing specific educational programs
The educational curriculum framework refers to
governmental regulations on the minimum knowledge structure, module and
contents required for specific fields of study and suitable for each educational
level. This shall serve as the basis for assisting the Ministry of Education
and Training in managing the educational quality at all of undergraduate degree
educational establishments across the country.
4.1. The curriculum framework for the
Associate’s degree education in the Accounting is designed for
facilitating the development of single-major educational programs. The List of
courses (subjects) and total credits stipulated in Section 3 are only minimum
requirements. Based on the educational objective, duration, knowledge module
and structure stipulated in Section 1 and 2, necessary courses must be
supplemented to design the specific educational program of each educational
establishment on condition that total knowledge modules are not less than 140
UoS (exclusive of the Physical and National Defence Education).
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4.3. Complementary knowledge (if
any) can be designed by deciding on subjects which are chosen in a relatively
free manner and related to disciplines other than the Accounting provided that
they are helpful for students to gain greater competence in their profession
after graduation.
4.4. Presidents of universities and
colleges shall sign the decision to introduce the curriculum for the
Associate’s degree education in the Accounting to be executed within their
universities and colleges.