Publishing year: 2003

Published place: Ha Noi

The curriculum “ accounting rules” is published to serve the research and study demand of students at College in all training programs. Its contents mention the basic issues of accounting such as: accounting nature, accounting role, accounting principles; research objectives of accounting; accounting methods and accountant contents of the main business processes and ways to organize accountant activities in business units, etc. Those are the issues belonging to the methodology of a scientific subject. Although they are highly applicable, they often fluctuate according to the financial and economic management rules in every period.

If people do not understand accounting rules, they will meet difficulties in applying accounting skills. Practical accounting skills are necessary but their theoretical basis is also very important in adjusting and distributing, considering and choosing the best effective methods. Understanding accounting rules will contribute to improve the activeness and creativeness in management mechanism in general and accounting mechanism in particular - at this point, accounting will actually become an important instrument in managing the economic policies of the Government as well as enterprises, etc.