Program Information - Stage 2
Stage 2: Graduate Diploma of International Accounting
The Graduate Diploma of International Accounting is available to those participants' who have satisfactorily completed the Graduate Certificate of International Accounting, and introduces participants to issues invloved with corporate accounting, international auditing, quantitative analysis and financial management. This stage increases participants understanding of financial accounting principles, current audit practices, techniques of quantitative analysis and issues involved in financing business operations.
Prerequisite: Satisfactory completion of Stage One.
Subject Descriptions
HBC0508: Corporations Law
Introduces students to basic legal concepts. In particular students are introduced to important areas of business law including company and contract law in Vietnam. Develops an understanding of the relationship between law, business and society and introduces students to comparative aspects of international business law.
HBC0509: Management Accounting
Introduces participants to the role of accounting in the planning and decision-making functions of the management process. Provides an understanding of the characteristics and purposes of the main types of cost systems and how they provide information for costing products and services, for measuring the performance of managers and business segments and for making strategic decisions.
HBC0504: Corporate Accounting
Develops in participants an ability to think through corporate accounting issues, to develop an awareness of the financial accounting function within a company and the contemporary issues in the practice of financial accounting. Particular attention is paid to the development of international accounting standards.
HBC0506: International Taxation
Develops an understanding of the Income Tax Assessment Act together with those acts which are complementary to the Assessment Act. In addition, any relevant developments in Vietnamese taxation law will be examined.
