1.    Understand the definitions and terms using in financial accounting; the accounting principles and the process of recording important business transactions; including receivables and payables, accruals and prepayments, inventories, and non-current assets.

2.    Apply the accounting principles to record various types of transactions including receivables and payables, accruals and prepayments, inventories, non-current assets, and the specific transactions related to partnership.

3.    Understand the accounting – specialized materials written in English; apply systematic and analytical thinking to analyze and handle the common accounting entries complying with Vietnamese and International standards.

4.    Create a proactive and positive learning attitude; cultivate the professional qualities including transparency, accuracy and scientificity.