Strong innovations in the content and methods of teaching Accounting at Dai Nam University

That development has accelerated the speed of liberating human labor, many jobs are replaced by artificial intelligence, creating an increase in labor productivity. Jobs that previously took a lot of time to record, process and analyze in accounting are now replaced by software systems. Accountants only need to follow the correct procedures of the software provider to solve all accounting tasks. Those applications change perceptions, change the way of working to bring the accounting profession to a new level. Accounting not only reflects normal recording and processing but also analyzes and advises business leaders. Accounting becomes a management tool, a language in business activities. In the face of these great changes, the Faculty of Accounting - Dai Nam University has made strong innovations in the content and methods of teaching accounting.

With the goal of training accounting graduates who can not only perform accounting work but also have the ability to analyze information and advise leaders in decision making. To achieve that goal, the Accounting Department has researched and implemented teaching subjects with professional characteristics right from the first year such as "Principles of Statistics", "Principles of Accounting" ... at the same time enhancing experiential learning for students.

The Faculty of Accounting has successfully researched and compiled the learning material “Setting up an enterprise accounting system on Excel” and deployed it for students to study and research immediately after completing the course “Accounting Principles”. The basic theories of accounting principles combined with the flexible transformation of basic functions in Excel such as: if function, Vlookup function, sumif function, ... have helped students design their own accounting software on Excel. Accounting software on Excel has the same implementation process as professional accounting software such as Misa, fast, bravo ... which is an important basis for students to understand, control and operate professional accounting software.

(Source: Accounting software on Excel – made by students)

Experiencing the process of designing accounting software on Excel right from the first year has helped students have an overall picture of accounting work and perform economic transactions arising in practice. Students themselves verify the theoretical content learned in the "Accounting Principles" section such as: Verifying whether the accounting transaction entries are correct or not through the automatic display of results on the "Accounting Balance Sheet"; Verifying whether the total debit side is equal to the total credit side, ...

(Source: Excerpt from the Balance Sheet of accounts generated from accounting software on Excel)

Through each economic transaction, students observe the circulation of accounting data from detailed books to general books and summarize information on financial reports.

(Source: Excerpt from Balance Sheet from accounting software on Excel)

Accounting information is evidenced by specific vouchers to ensure the legality of accounting data. That experience helps students "understand thoroughly" accounting work in enterprises.

(Source: Extracted from warehouse delivery note from accounting software on Excel)

Accounting software on Excel is used to research and implement financial accounting 1, financial accounting 2, financial accounting 3, financial report analysis... Applying information technology has changed the way students teach and learn. Lecturers are theoretical experts and also practical training experts. Students are more active, proactive and creative in the learning process. Students' learning results have clearly improved through training courses.

Thus, the innovation of teaching methods in the direction of applying information technology and enhancing the experience for students has contributed to a profound change in the teaching and learning methods of students majoring in Accounting - Dai Nam University. That innovation not only achieves the goal of training accounting students to analyze, synthesize information, and advise business leaders so that accounting truly becomes the "language of business" but also is an important basis for digital transformation in training.

Dr. Le The Anh - Faculty of Accounting, Dai Nam University