The textbook titled “International Accounting” was compiled to satisfy the research and study requirements for students at the Faculty of International Economics as well as those who specialize in accounting at the Faculty of Business Administration.
Title: International Accounting
Author: Nguyen Thi Minh Tam
Publisher: VNU Publishing House
Published year: 2004
Published location: Hanoi
Format: 16 x 24cm
Number of pages: 255
This book was written based on principles of the American accounting system that has been widely applied in most countries in the world. The basic issues of the American accounting principles are presented in Chapter 4 including: Accounting overview, principles and standards of American accounting, American accounting recording system and financial reports. In the following part, the book deals with asset accounting, debt accounting and capital ownership accounting. The specific accounting characteristics applied for various commercial companies were also presented for comparison purposes.
During the course of compiling this book, the author was trying to “Vietnamize” some topics to make them parallel with Vietnamese system, however, unique American accounting features were still preserved and a lot of illustrations were introduced for easy comprehension.
This book can be found in the library of the University of Economics and Business - VNU.