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课程介绍

自资学士学位课程

Bachelor of Commerce (Honours) in Accountancy
会计学商学士 (荣誉) 学位课程



Core Courses (21 units)

Accounting Research Methods [ACCT3016] (3 units)
This course provides students with the basic skills necessary for carrying out accounting research projects at the undergraduate level. Students will gain good understanding of the importance of accounting research and have a broad overview of accounting research methods. This course will also provide the students with a laboratory for developing their skills in written and oral communication. Learning in this course will be accomplished through lectures, in-class exercises, group project and presentations.

BCom Accountancy Project [ACCT4895] (3 units)
The student project is a valuable integrative element in the BCom ACCT curriculum, providing a focus for the application of knowledge acquired from required and elective courses. The project provides an opportunity for students to apply the knowledge and skills gained on the degree programme to a real, practical business problem, and to prepare themselves for the transfer from the academic to the work situation.

Business Ethics and Corporate Social Responsibility [BUSI3006] (3 units)
BUSI2005 /BUSI2025 Organizational Behaviour
The course covers a range of ethical issues to promote students’ ethics awareness in government and business. These ethical issues include technology and privacy, CSR, ethics and marketing, whistle blowing, corporate governance, and environmental sustainability. This course helps students understand that if organizations want to improve their ethical climate, the focus should not be on a compliance-based ethics code. Rather, it should be on designing a value-based organization system. The course not only explores the role philosophies have played for handling ethics but also presents frameworks for moral decision making applied to functional business settings such as management, human resources, accounting, marketing and finance. Emphasis will be on applying moral thinking, moral analysis, and a stakeholder approach to solve the problems facing businesses today.

Business Communications [BUSI3046] (3 units)
University English II / or equivalent
This course aims at further enhancing students’ essential business communication skills and techniques in coping with contemporary business needs. To strengthen School of Business students’ core business communication skills and competencies, the following will be emphasized: 1.Critically read, comprehend, analyze and discuss business cases and businesswriting of various kinds to further heighten students’ business sense and acumen and sharpen students’ audience-sensitive writing skills. 2.Proficiently deliver eloquent and business-like Elevator Pitch to present sound andfeasible business ideas in an assertive and effective manner.

Strategic Management [BUSI4006] (3 units)
This course aims to prepare the student for a successful business career with a broad understanding of the importance and complexity of strategic decisions and the way they integrate other aspects of business operations. It examines the rationale of decisions that determine the future direction and effectiveness of organisations. The perspective taken is that of the general manager – the owner, CEO, president, or management consultant. It focuses on the skills required of the general manager in diagnosing and finding solutions for critical problems in complex business situations and implementing them. In that regard, it integrates the knowledge gained in previous functional courses from year 1 and year 2.

Financial Management [FINE2005] (3 units)
This course is designed to provide business students with solid foundation on finance concepts and essential basic knowledge of financial instruments, markets and institutions. It also aims to equip students the techniques for evaluating financial assets, assessing capital investment opportunities and making long-term and short-term financial decisions.

Principles of Law [LLAW3007] (3 units)
This course introduces to students the principles of Hong Kong legal system and the common law, and how the various branches of Hong Kong law are evolved and integrated over time. Special emphasis is also placed on the law of contract, law of tort, law of agency, consumer laws, employment laws and bribery and corruption laws.

Accounting Required Courses (21 units)

Intermediate Accounting I [ACCT2005] (3 units)
This course builds on the principles learnt in introductory financial accounting. An emphasis is placed on the conceptual framework of financial accounting. On the basis of this conceptual framework, this course also examines the principles and problems of valuation of the individual items of assets, liabilities, and capital. This course then investigates the impact of the valuation on the determination of revenues and expenses. As a whole, this course will provide students with an understanding of analysis and interpretation of financial statements. A comparison between Hong Kong Accounting Standards and International Accounting Standards is also covered.

Intermediate Accounting II [ACCT2006] (3 units)
A detailed discussion is given on: the principles and problems of accounting for the individual items of assets, liabilities, and capital; the impact of valuation upon the determination of cost and revenue; and the analysis and interpretation of financial statements. A comparison between Hong Kong Accounting Standards and International Accounting Standards is also covered.

Cost and Management Accounting I [ACCT3005] (3 units)
This course aims to introduce students to the basic concepts and techniques in cost and management accounting; to develop students’ ability in using relevant accounting data for management policy determination, decision making and performance evaluation; and to enable students to design and evaluate different cost accounting systems for operational planning and control.

Hong Kong Taxation [ACCT3006] (3 units)
This course aims to introduce students the principles and administration of the income tax system of Hong Kong. This course discusses the general principles of taxation, property tax, salaries tax, profits tax, depreciation allowances, and personal assessment. It also provides students with basics of stamp duty. A brief introduction of general tax planning and Mainland China taxation system is also included.

Advanced Accounting I [ACCT4005] (3 units)
ACCT2006 Intermediate Accounting II
This course aims to provide students with a comprehensive discussion of the concepts and techniques of preparing consolidated financial statements for company reporting. Emphasis is placed on the theoretical background and critical appraisal of different reporting methods and issues. Local business environment and legal requirements are referred to within the discussions.

Auditing I [ACCT4006] (3 units)
ACCT2005 Intermediate Accounting I
This course aims to provide students with an understanding of the basic concepts and principles of auditing, the statutory audit requirements, extant auditing standards recommended by the Hong Kong Institute of Certified Public Accountants, auditing in an Information Technology (IT) environment issues, internal audit and internal review, and non-audit engagements.

Company Law [LLAW3005] (3 units)
LLAW 3007 Principles of Law
This course aims to provide students with an understanding of the basic principles of company law including the formation of company, records, share and loan capital, management and administration, reconstruction and amalgamation, liquidation and receivership. On completing of this course, students should be able to solve some of the legal problems in practical business situations.

Elective Courses (24 units)

Cost and Management Accounting II* [ACCT3007] (3 units)
ACCT3005 Cost and Management Accounting I
Continued with ACCT3005, this course furthers students’ concepts and techniques in cost and management accounting; to develop students’ ability in using relevant accounting data for management policy determination, decision making and performance evaluation. Emphasis is placed on budgeting and budgetary control system, standard costing and variance analysis, critical evaluation of performance measurement, and identify the recent trends and issues of management accounting in contemporary business world.

Financial Statement Analysis [ACCT3035] (3 units)
This course provides students with the knowledge and skills of financial statement analysis which are essential for investment, credit and other economic decisions. Students will gain a good understanding of the use of financial statement information to evaluate the past, current and potential performance and financial position of a company in the context of its industry and economic environment. The importance of accounting quality in financial statement analysis is emphasized from the beginning of the course.

Advanced Accounting II^ [ACCT4007] (3 units)
ACCT4005 Advanced Accounting I
This course aims to provide students with a comprehensive discussion of selected advanced topics in financial accounting and reporting including consolidation; foreign operations; governmental and non-profit entities; accounting for price level changes; and corporate governance disclosure in annual reports. Emphasis is placed on the theoretical background and critical appraisal of different reporting methods and issues. Local business environment and legal requirements are referred to within the discussions.

Management Control [ACCT4015] (3 units)
ACCT3007 Cost and Management Accounting II
The course aims to provide students with a management perspective of accounting information with special emphasis on the control viewpoint. The role of an accountant or controller is briefly discussed. Particular attention is given to the managerial thinking for controlling the organisation. The concepts and techniques of management control are thoroughly discussed. Modern theories on organisation and decision making are highlighted in relation to management control systems.

Tax Planning and Management [ACCT4016] (3 units)
ACCT3006 Hong Kong Taxation
This course will provide students with an in-depth study of the law and practice of taxation for planning and management in the Hong Kong environment. The course will give an analytical review of the Hong Kong tax system so that students can advise management on the effect of taxation on decision making. An appreciation of the essential features of mainland China taxation is also included.

Auditing II^ [ACCT4017] (3 units)
ACCT 4006 Auditing I
Based on ACCT4006, this course aims to provide students with a further understanding of the statutory audit requirements, extant auditing standards recommended by the Hong Kong Institute of Certified Public Accountants, some special audit situations, some special audit topics and some contemporary auditing issues.

Corporate Finance [FINE3015] (3 units)
FINE2005 Financial Management
This course addresses the controversial issues and the more advanced topics in financial management. It offers students an opportunity to examine the theory of corporate finance and the role theory can play in leading practitioners towards sound financial decisions.

Listing Obligations and Compliance in Hong Kong [LLAW3016] (3 units)
LLAW3007 Principles of Law
This course aims to cover key issues and the applicable rules concerning the listing of companies with the Hong Kong stock exchange and the relevant laws enforced by the Securities and Futures Commission. This includes the listing requirements on the Main and the GEM Boards, the listing processes and documentation required for listing, corporate governance requirements, and continuing obligations of listed issuers. Upon listing it is mandatory that these entities comply with the rules and laws. As such, this course will cover the foundations of establishing and maintaining effective compliance management. Further, this module will compare with listing requirements in comparable jurisdiction like the UK.