Examination Guide
"In order to cultivate professional workforce with the capacity of computer tax accounting, we strictly and fairly conduct the qualification test and give the grade for the ability. It is aimed to contribute to national development by educating talented people by presenting the direction of tax accounting education, giving talented people with practical skills to job opportunities, and cultivating excellent professional workforce through lifelong education."
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.
| 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). |
| 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. | ||
| Categories and grades | The acceptance criteria | |
|---|---|---|
| Computerized Accounting | Computerized Accounting Class A | More than 70 points out of 100 points. |
| Computerized Accounting Class B | ||
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.
Please visit ACVA homepage (www.certificate.vn or www.acva.vn) during the registration period for each session and submit it as individual.
