The shift to teaching accounting practices online during the Covid-19 pandemic

Master. LUONG QUE CHI (Faculty of Finance and Accounting, Ho Chi Minh City University of Food Industry)


The Covid-19 pandemic is still complicated not only in Vietnam but also in other countries around the world. It is necessary for the education sector to ensure teaching and learning activities when schools are closed due to the pandemic. Many universities in Vietnam have implemented online teaching methods to facilitate students’ learning. Through online learning methods, students are able to learn both theoretical and practical courses. Bookkeeping Practice is a compulsory practical subject for accounting and auditing students.

Keywords: education sector, online learning, accounting, auditing.


It has been more than 18 months, but the situation of the Covid-19 epidemic is still complicated not only in Vietnam but also in other countries around the world. The People's Committee of Ho Chi Minh City has requested to suspend teaching and learning activities in Ho Chi Minh City starting from May 10, 2021 and from May 31, the whole city will implement social distancing within 30 days. It is necessary for the education sector to ensure teaching and learning activities when schools are closed due to the pandemic. Up to now, teaching and learning online during the Covid-19 pandemic is no longer strange to lecturers and students at universities.

Whether students take short or long-term training in any accounting major, they have to study the Bookkeeping Practice course. This is a compulsory subject to practice according under standards of the accounting and auditing training program. This subject helps students have knowledge and practical skills to practice accounting work after graduation.


The Accounting Bookkeeping Practice course is compiled as a practical course. With this subject, students go to the practical classrooms to study and research, in the practice rooms, instructors simulate real accounting jobs. Students practice exercises consisting of 3 chapters:

Chapter 1: Accounting vouchers and accounting books

Chapter 2: Practice making and circulating accounting vouchers

Chapter 3: Practicing bookkeeping and preparing financial statements

After students take part in the Accounting Practice course, students will achieve the required objectives as follows:

+ Students who know the practical requirements of accounting and auditing, the reports will provide economic - financial information in accordance with Vietnamese regulations and international practices. In addition, students will understand and make different types of accounting vouchers, know the difference between general accounting books and detailed accounting books. With words, students can clearly understand the lesson knowledge and apply it in practice.

+ Students apply accounting methods to record accounting books. Students write vouchers, record accounting books in the form of General Journal, and finally present information on financial statements. The end-of-year statements present and provide relevant and reliable financial information for users to make informed decisions. Students learn how to manage and organize the accounting apparatus in the unit. Later, students can provide accounting and auditing services for businesses and handle accounting situations arising in reality to meet the changing needs of reality.

+ Students comply well with professional ethics, rules and regulations of the unit where they work. Students understand and update specialized knowledge of accounting and auditing to improve professional capacity. Planning, coordinating and managing accounting work in a scientific and effective manner.


On May 6, 2021, the People's Committee of Ho Chi Minh City made an urgent notice, requesting to suspend teaching and learning activities in the area of ​​Ho Chi Minh City starting from May 10, 2021. The Ho Chi Minh City University of Food Industry has also informed students to leave school from 18:00 on May 7, 2021 until now. In the 2019-2020 school year, teachers and students learn online Microsoft teams, this year universities deploy Zoom software to teach and learn online, this zoom software is integrated in the teaching schedule of lecturers. students and each student's class schedule.

Is online teaching and learning considered an educational innovation? We also appreciate that the Covid-19 pandemic has had a huge impact on Vietnam's education industry, it promotes digital transformation in education. Until today, online teaching and learning is no longer a stranger to lecturers and students in universities, no matter which software online teaching and learning has its own advantages and disadvantages. In particular, the lecturer teaching practice will be flexible in applying and exploiting the unique features of each software, the lecturer imparts knowledge and skills to the subject of Accounting Practice.

In the Zoom’s online classroom, the school can monitor the learning content and teaching time, the school knows the number of learners participating in the class through the integration of attendance, and the school will support lecturers and students promptly handle situations and software errors when participating in online classes. After each online teaching session, the instructors teaching the same subject of Accounting Practice together shared their teaching experiences, mainly through the use of Zoom teaching software combined with Microsoft Teams. In order to teach this subject well, the lecturer is the main person in researching methods and ways of imparting knowledge and practical skills to students. The Accounting Practice subject taught and learned online is a new challenge for lecturers, lecturers must innovate teaching methods in a modern direction, helping students promote their positivity, initiative, creativity and operation. use knowledge, focus on teaching how to learn, how to think, encourage self-study, thereby self-updating and renewing knowledge, skills, and capacity development. First of all, lecturers improve the content of lectures to approach reality according to the newly issued regulations, then change the way of communication, lecturers have professional knowledge to teach students, lecturers must research how to using Zoom software in the teaching process, proficiently using lecture presentations, sharing screens, performing QR attendance for class management, combined with Microsoft Teams software to divide study groups, communicate subject assessment exercises,.... Thereby helping students to grasp the content of Practical Accounting course, at this time, students can practice redo what has been instructed.

Usually, the practical course will go through 3 stages, that is the preparation phase, ̣ the stage of the lecturer modeling and explaining. Practice phase (students do the redo). In the process of teaching practice, teachers skillfully and creatively apply teaching methods in each different practical lesson, and make full use of teaching methods and tricks to improve teaching effectiveness. practice learning.

Bookkeeping Practice is a subject that uses the same learning materials as accounting software, both subjects help students systematize specialized knowledge learned in theoretical semesters in subjects such as: is Accounting Principles, Corporate Financial Accounting. From group practice exercises, students practice accounting work, will improve their skills in accounting profession, improve their skills, train students in the sense of organization and management, professional style in the office. room, good working habits.

In the online classroom, faculty and students are present on individual timetables created by the school on egov. Because in the previous semesters, students have studied specialized theoretical subjects and have mastered the regulations on accounting and recording of arising economic transactions through arising vouchers. Therefore, students only need to practice higher skills and practice redoing group exercises. At this time, the instructor guides the practice mainly through 3 steps:

Step 2: Prepare

- Lecturers stabilize the class, know the status of the number of students participating in the class through the QR code score integrated in the Zoom learning software, Online attendance saves a lot of time compared to making grades. class, of course, teaching and learning online creates a more comfortable learning atmosphere than classroom learning (because in big cities like Ho Chi Minh City, teachers and students face traffic jams, noise, dust pollution due to exhaust gases of vehicles when participating in traffic to reach the classroom)

– Lecturers provide general information about practical exercises on accounting vouchers and accounting books, providing preliminary knowledge learned in specialized theoretical subjects.

- The lecturer determines the students' tasks when implementing the regulations, how to make vouchers and record accounting books.

– The lecturer requires students to have a simulated accounting textbook and learning materials such as a set of vouchers and notebooks to practice taking notes, forms of end-of-term reports (detailed reports, general reports, etc.). financial statements)

Step 2: The lecturer model and explain the theoretical basis and the requirements of the practical lesson

– The lecturer shares the screen to present the powerpoint slice presenting the theoretical content of the practical work such as presenting the bookkeeping diagram in the form of a general diary, in the form of a bookkeeping voucher.

– Next, the lecturer shares the screen to present the powerpoint slice to guide the practical steps on how to make accounting vouchers and clearly state specific situations through sample exercises to guide practice writing vouchers (receipts). /payment, import/export slip, invoice, bank credit/debit note, etc.)

– With the addition of Microsoft Teams software, the lecturer will divide the practice group (each group represents a different company) and assign tasks.

Step 3: Students do the redo

- Students repeat what the teacher instructed. Simultaneously, lecturers set up "advanced sharing / Multiple participants can share simultaneously" in Zoom software to be able to observe students practice and guide mistakes in the process.

In Microsoft teams software, groups of practice students will learn together, solving assigned practice situations. After completing the assigned exercises, the lecturer asks each group to present and present their work such as writing vouchers, recording arising economic transactions, making final reports. ,.. and the group explained the accounting report data through the presentation tool on the Zoom section for the whole class.

The only thing that can only be obtained when studying the Accounting Book Practice course in the online classroom is that students know how to systematize the accounting database in the process of storing it on the computer (taking pictures, arranging lists, etc.). data, naming data files, storing files scientifically) and students know how to use Zoom and Microsoft Teams online learning software for accounting work after graduation.


In addition to the class schedule on the Zoom software according to the timetable, the University provides each student with a large Microsoft teams account. Students can self-convene in groups, lecturers provide the class with reference materials in Microsoft teams, helping to improve each student's self-study ability. That is the application of digital technology to actual accounting work (online meetings, internal information exchange, schedule reminders, ...)

One of the outstanding benefits of Microsoft teams is that it helps to reduce the use of paper (printing documents, submitting assignments, etc.) in the classroom. Thereby, teachers know how to organize and manage classes easily and conveniently. All course materials, assignments, and final grades are communicated and stored in class. In addition, students can access class faster, stay updated with all information about the class on the go.

Instructors can store all teaching materials, reference videos, class images, grades, etc. right on the "File" of this class and share it with students without having to worry about storage space. .

Lecturers and students can monitor and update the classroom situation anywhere (just need a laptop, tablet or phone with internet connection). Instant notifications and online information exchanges between lecturers and students, students who want to exchange with each other will make "Post" easily, lecturers answer questions promptly. student questions. This is the bridge to make the distance between lecturers and students closer together, lecturers to study together with students.


In the current 4.0 era, online teaching and learning is an inevitable trend in countries around the world as well as in Vietnam. The Covid-19 epidemic season lasted too long, in the early stages of the education industry, there was a solution to delay the end of the school year, and of course, it was not possible for students to leave school for too long, in order to ensure the progress of their studies. of students, online learning is the best solution today.

Online teaching and learning is being promoted by universities to meet the increasingly diverse learning needs of all learners (reducing geographical distance, convenient time, etc.). ). It can be affirmed that online teaching and learning of practical subjects is an inevitable trend that Vietnam will move towards.

To effectively apply online teaching and learning, lecturers need to spend time preparing facilities, professional documents and constantly learn the features of online teaching software from which to apply flexibly. creative application in the teaching process to bring about optimal quality.



  1. Đề cương môn môn học Thực hành sổ kế toán năm học 2020-2021, Trường Đại học Công nghiệp Thực phẩm TP.HCM
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Khoa Tài chính Kế toán,

Trường Đại học Công nghiệp Thực phẩm Thành phố Hồ Chí Minh


Dịch bệnh Covid-19 vẫn còn đang diễn biến phức tạp không chỉ ở Việt Nam mà các nước trên thế giới. Đảm bảo việc học của sinh viên trong bối cảnh các cơ sở đào tạo phải đóng cửa vì dịch bệnh là nhiệm vụ cấp bách đối với ngành giáo dục. Nhiều trường đại học tại Việt Nam đã áp dụng các phương pháp giảng dạy trực tuyến nhằm hỗ trợ quá trình học tập của sinh viên. Thông qua việc học trực tuyến, sinh viên sẽ được học các môn học lý thuyết cũng như các môn học thực hành. Môn học Thực hành ghi sổ kế toán là môn học bắt buộc đối với sinh viên học chuyên ngành kế toán và kiểm toán.

Từ khóa: ngành giáo dục, học trực tuyến, kế toán, kiểm toán.

[Tạp chí Công Thương - Các kết quả nghiên cứu khoa học và ứng dụng công nghệ, 

Số 14, tháng 6 năm 2021]