Examination Guide

Examination Guide

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Examination guide

Purpose "In order to cultivate professional workforce with the capacity of computer tax accounting, we strictly and fairly conducts the qualification test and gives the grade for the ability. It is aimed to contribute to national development by educating talented people by presenting direction of tax accounting education, giving talented people with practical skills to job opportunities, and cultivating excellent professional workforce through lifelong education. “

Examination standard

Computerized Accounting Class B Computerized Accounting Class B is for assessing whether the examinee is equipped with basic knowledge of accounting principles, cost accounting, and tax accounting (the part related to purchasing and sales slip in value added tax) for junior college level. Also, the exam assesses the examinee can handle basic accounting affairs using computerized tax accounting program as accounting practitioner of enterprise.
Computerized Accounting Class A Computerized Accounting Class A is for assessing whether the examinee is equipped with basic knowledge of financial accounting (accounting principle) for College beginner or high school senior level. Also, the exam assesses the examinee can handle basic accounting affairs using computerized tax accounting program as accounting assistant of enterprise.

Examination method

Computerized Accounting Class B Theoretical test Accounting principles – current account, inventory, tangible and intangible assets, securities, liabilities, capital, surplus, income and expenses
Cost Accounting - Concept of Cost, Cost accounting by Element / Unit, Cost accounting by Individual / Merge (Single, Process)
Tax Accounting - VAT Law (Taxation Standard and Tax amount)
Computerized Accounting Class A Theoretical test Accounting principles – current account, inventory, tangible and intangible assets, securities, liabilities, capital, surplus, income and expenses

* A method that the examinee who have the theory and practical knowledge of taxation and accounting solves practical test questions (70%) and theoretical test questions (30%)

Computerized Accounting Class B

Category Scope of evaluation Details
Theory Accounting principle 1. Basic Principles of Accounting Basic Concepts of Accounting, Circulation Process of Accounting, Settlement and Settlement Procedures
2. Current assets Cash and cash equivalents, short-term financial instruments, account receivables, and other receivables
3. Inventory Summary of inventory, accounting for merchandise inventory, valuation of inventories
4. Tangible Assets Overview of tangible assets, cost determination at acquisition, treatment for accounting during holding period, disposal of tangible assets, depreciation
5. Intangible Assets Overview of Intangible Assets, depreciation of Intangible Assets
6. Marketable securities Overview of marketable securities, Purchase and Disposition of marketable securities
7. Debt Overview of liabilities, trade payables and other liabilities
8. Capital Capital stock, Capital Surplus and Retained earnings, surplus appropriation statement
9. Profits and Costs Recognition of Profits and Costs, Classification of Profits and Expenses
Cost accounting 1. Concept of cost Concept and kind of cost
2. Costing by Element Distribution of material cost, labor cost, manufacturing cost, manufacturing overhead cost
3. Costing by unit Basis of Costing by unit
4. Individual Costing Basics of Individual Costing
5. Process cost accounting Procedures of process cost accounting, types of process cost accounting (single process cost accounting, sequential process cost accounting)
Tax accounting 1. VAT Law Taxation Standard and Tax Amount (Tax Rate, Charging in transaction, Tax invoice, Amount of tax payment)

Computerized Accounting Class A

Category Scope of evaluation Details
Theory Accounting principle 1. Basic Principles of Accounting Concepts of assets, liabilities, capital, profit, cost, Circulation Process of Accounting, Settlement
2. Current assets Cash and cash equivalents, short-term financial instruments, account receivables
3. Inventory The concept and type of inventory, merchandise inventory
4. Tangible Assets Concepts and categories of tangible assets, acquisition and disposal of tangible assets
5. Debt The concept and type of debt, trade payables
6. Capital The classification of capital, the capital of a private enterprise
7. Profits and Costs Classification of Profits and Costs

Criteria for successful applicants

Categories and grades The acceptance criteria
Computerized Accounting Computerized Accounting Class A More than 70 points out of 100 points
Computerized Accounting Class B

Eligibility and Standards

There is no limit to the qualification for the examination. However, a cheater may be suspended or invalidate for the exam and cannot take the exam for the next two years.

Application method

Please visit ACVA homepage (www.certificate.vn or www.acva.vn) during the registration period for each session and submit it as individual