Accounting consists of gathering and dealing with business and finance data of an organization, to provide information so that management decisions can be made. Accounting is not restricted to enterprises, banks, corporations, schools, or hospitals but extended to accounting services, auditing, and tax.

The Bachelor’s Degree in Accounting from Ho Chi Minh City Open University provides fundamental knowledge about economics, management, and finance as well as in-depth knowledge and skills in financial accounting, management accounting, auditing, tax, and accounting information system. The program is practically oriented to career to helping learners to grab employment opportunities during the study process, enabling them to get promotions after graduation.

Admission Requirements:

Those who wish to get a bachelor’s degree in Accounting have to meet either of the two conditions as follows:

  • + A high school degree or an equivalent following the regulations of the Ministry of Education and Training is required.
  • + A degree of Associate in Accounting or a Bachelor’s degree for those who want to have some courses exempted.

Degree Credibility

The Online Bachelor’s Degree in Accounting belongs to the national degree system; the holders of which are allowed to study master’s degree.


Course Name


Total subjects

40 subjects

Total credits

123 credits

Type of Degree

Bachelor’s Degree

Study time

04 years

Associated with Career

The demand for accounting is enormous and various in the economy. Accounting is needed not only for small household businesses, industrial corporations, enterprises, and state organizations but also for schools, hospitals, churches, etc.
Each professional certificate is designed in the study program to help learners be able to start their job early and develop their abilities step by step. Right after the first two semesters, learners are expected to possess sufficient knowledge and skills to begin their careers as accountants. After six semesters (about two years), learners will be able to be in charge of general accounting for enterprises. For the rest of their study, around the last 4-5 semesters, they accumulate general courses and additional ones as well so that they can be granted a bachelor’s degree in Accounting.

Praticial curriculum

Lessons are concisely presented in theory together with practical illustrations relating to Accounting. Besides, learners come to class once a semester on Saturday or Sunday to practice accounting software and exchange ideas with corporate experts.

Flexible ways of learning

More than 90% of the program content is delivered via the internet. Therefore, learners can get access to lessons, learning materials or exercises anywhere, anytime with a desktop, laptop, or a smartphone connected to the internet. Regarding the experiences, students can see the videos directly, or download them in PowerPoint form, or offline scripts.

Supportive lecturers and officers

Teachers of the courses are in charge of each learner’s learning process. Also, students can exchange ideas with classmates or with their teachers via the school forum or via email. Regarding technical problems, students can contact the school’s consultancy center.

Reasonable Tuition

The average tuition is 500,000/credit and is paid each semester according to the number of courses registered. Students are provided with learning materials and access to free-of-charge learning resources.

Nationally Accredited Degree

The Online Bachelor Degree in Accounting belongs to the national degree system, recognized by the Ministry of Education and Training. By having this degree, learners can study master’s degree.

The program content of the Online Bachelor in Accounting includes all knowledge equivalent to that of the face-to-face undergraduate program of the same major. However, it is practically oriented towards the career. Learners will complete their professional certificates prior to graduation to grab employment opportunities at the earliest time. General knowledge is accumulated at the same time or later, enabling students to broaden their understanding of the current context to develop great thinking.

Covering 40 courses with 105 credits (except foreign languages and information technology), the program is normally delivered within 11 semesters. Although learners can slow down or accelerate their study pace, they have to accomplish these courses in the following order:

  • Study Skills
  • Basic Accounting Certificate
  • Enterprise Accounting Certificate
  • Professional Accounting Certificate
  • Organization Accounting Certificate
  • Bachelor’s Degree in Accounting

This course provides all the necessary skills that help learners understand their learning process thoroughly, use IT competently for online learning, and develop themselves and their careers.

  • 1. Study Skills (2)

This certificate ensures an accountant’s professional competence at the primary level working in enterprises; he/she will be able to:

– Do the books based on identifying, and analyzing basic transactions;

– Apply his/her basic knowledge about finance, management, and tax to serve his/her task;

– Apply Excel tables and accounting software.

  • 2. Principles of Accounting (3)
  • 3. Learning Orientation and Skills (3)
  • 4. Accounting and Business (3)
  • 5. Law on Business (3)
  • 6. Financial Accounting 1 (3)
  • 7. Corporate Finance 1 (3)
  • 8. Financial Accounting 2 (3)
  • 9. Cost Accounting (3)
  • 10. Accounting Practice 1 (1) (elective subject)

This certificate ensures an accountant’s professional competence and experience in an enterprise; he/she will be able to

– Complete most of the accountant’s tasks in all three areas: financial accounting, management accounting, and tax accounting;

– Use accounting software competently as well as supporting Excel tables.

  • 11. Financial Accounting 3 (3)
  • 12. Tax Accounting 1 (3)
  • 13. Accounting Information System 1 (3)
  • 14. Financial Accounting 4 (3)
  • 15. Tax Accounting 2 (3)
  • 16. Accounting Information System 2 (3)
  • 17. Managerial Accounting (3)
  • 18. Principles of Marketing (3)
  • 19. International Payment (3)
  • 20. Accounting Practice 2 (2)

This certificate ensures the accountant’s professional competence at the general enterprise accounting; he/she can:

– Establish, protect and explain the financial report to the boss, the auditor, the tax, or the bank.

– Manage the staff and coordinate the tasks.

– Design the information system to provide reports to the related parties.

– Evaluate and offer solutions to make all procedures perfect, analyze other financial statements and statistic data to give appropriate proposals.

  • ele21. Financial Statements Analysis (3)
  • 22. Auditing 1 (3)
  • 23. Business Planning (3)
  • 24. Accounting Practice 3 (2)
  • 25. Professional Accounting Competence (2) (elective subject)

Provide the knowledge and skills related to organizational, operational, and accounting characteristics of banks, government agencies, schools, hospitals, and other organizations. Upon completion of the certificate, the learners will be able to:

– Identify and analyze organizational and operational characteristics affecting the ways in which accounting is handled and financial statements are made.

– Applying knowledge to organizing and performing accounting work at the organizations through the application of appropriate technology solutions.

  • 26. Finance for Public Sector (3)
  • 27. Accounting for Public Sector (3)
  • 28. Enterprise Resource Planning System (3)
  • 29. Accounting of Banking (3)

After having accumulated all these certificates mentioned above, learners will have to study other required courses to be granted bachelor’s degree in Accounting. Compulsory courses include politics, mathematics, basic finance, information technology, and a foreign language. Instead of having to study a foreign language and information technology, learners can replace them by submitting equivalent certificates.

  • 30. Marxist — Leninist phylosophy (3)
  • 31. Marxist — Leninist Political Economics (2)
  • 32. Scientific Socialism (2)
  • 33. History of Vietnamese communist party (2)
  • 34. Ho Chi Minh’s Ideology (2)
  • 35. Introduction of Laws (3)
  • 36. Probability and Statistics (3)
  • 37. Microeconomic 1 (3)
  • 38. Commercial Banking (3)
  • 39. Data analytics (3)
  • 40. Financial Markets (3)

Admission Requirements

Those who wish to be admitted to the Accounting Bachelor Degree Program have to meet either of the two conditions as follows:

+ A high school degree or an equivalent following the regulations of the Ministry of Education and Training is required.
+ A degree of Associate in Accounting or a Bachelor’s degree from another major for those who want to have some courses exempted.

Information technology requirements

More than 90% of learning content is delivered to students by lecturers via devices with an Internet connection. Learners need to make sure some conditions, including:

* Desktop/Laptop

* Students can acquire a majority of learning content on mobile devices, but doing some homework may require using a desktop or laptop.