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.

The objective of this course is to provide students with an overview of the general principles and administration of the taxation system in Hong Kong. The course discusses the principles of taxation in general; the territorial source concept of Hong Kong taxation system; the scheduler taxes of the Hong Kong tax system, namely Property Tax, Salaries Tax and Profits Tax; the personal assessment; the provisional taxes; and the basic matters on Stamp Duty.

Intermediate Accounting I is the first course of the two Intermediate Accounting courses which extends the study of those students who have finished the introductory course Principles of Accounting I. This course aims to equip students with knowledge and skills of how to apply related accounting standards and treatments to prepare, analyse and interpret the financial statements and information according to the International Financial Reporting Standards (IFRS). This course also serves as the prerequisite course for Advanced Financial Accounting courses.

Intermediate Accounting II is the second course of two Intermediate Accounting courses which extends the study of those students who have finished Intermediate Accounting I. This course aims to equip students with the knowledge and skills of how to apply related accounting standards and treatments to prepare, analyse and interpret the financial statements and information according to International Financial Reporting Standards (IFRS). This course also serves as the pre-requisite course for the Advanced Financial Accounting courses.

This course aims to  provide students with an understanding of the basic concepts and principles of auditing, the statutory audit requirements, extant auditing standardsrecommended by the Hong Kong Institute of Certified Public Accountants (HKICPA), and auditing in a Computer Information Systems (CIS) environment issues.

This course aims to provide students with a comprehensive discussion of the concepts and techniques of preparing consolidated financial statements for a group of companies. The objectives of the course are understanding the underlying accounting concepts and governing accounting standard in respect of group company financial statement preparation; developing the skill and professional competence in the preparation and reporting of group company financial statements; appraising, analysing and interpreting critically the financial statement of group companies. Emphasis is placed on the impact of local business environment and legal requirements. Also, students are expected to understand the implications of the relevant IAS and IFRS on the preparation of consolidated financial statements of a group.

This course aims to provide students with a comprehensive discussion of the concepts and techniques of preparing consolidated financial statements for a group of companies. The objectives of the course are to explain accounting concepts and governing accounting standard in respect of financial statement preparation of complex group structures; develop professional competence in the financial reporting complex issues such as accounting for derivatives, financial instruments and hedge accounting, accounting for the effects of changes in foreign exchange rates, income tax and share-based payments; interpret financial statements of group companies. Emphasis is placed on the impact of local business environment and legal requirements. Also, students are expected to understand the implications of the relevant IAS andIFRS on the preparation of consolidated financial statements of a group.

This course aims to provide students with an understanding of the company law in Hong Kong covering forms of organisation, lifting corporate veil, constitution of a company, shares and debentures, internal proceedings of a company, director’s power and duty, protection of outsiders and minority, charges, fraudulent preference, auditor’s liability and dissolution of a company.

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.

The objective of this course is to provide students with an overview of the general principles and administration of the taxation system in Hong Kong. The course discusses the principles of taxation in general; the territorial source concept of Hong Kong taxation system; the scheduler taxes of the Hong Kong tax system, namely Property Tax, Salaries Tax and Profits Tax; the personal assessment; the provisional taxes; and the basic matters on Stamp Duty.

Intermediate Accounting I is the first course of the two Intermediate Accounting courses which extends the study of those students who have finished the introductory course Principles of Accounting I. This course aims to equip students with knowledge and skills of how to apply related accounting standards and treatments to prepare, analyse and interpret the financial statements and information according to the International Financial Reporting Standards (IFRS). This course also serves as the prerequisite course for Advanced Financial Accounting courses.

Intermediate Accounting II is the second course of two Intermediate Accounting courses which extends the study of those students who have finished Intermediate Accounting I. This course aims to equip students with the knowledge and skills of how to apply related accounting standards and treatments to prepare, analyse and interpret the financial statements and information according to International Financial Reporting Standards (IFRS). This course also serves as the pre-requisite course for the Advanced Financial Accounting courses.

This course aims to  provide students with an understanding of the basic concepts and principles of auditing, the statutory audit requirements, extant auditing standardsrecommended by the Hong Kong Institute of Certified Public Accountants (HKICPA), and auditing in a Computer Information Systems (CIS) environment issues.

This course aims to provide students with a comprehensive discussion of the concepts and techniques of preparing consolidated financial statements for a group of companies. The objectives of the course are understanding the underlying accounting concepts and governing accounting standard in respect of group company financial statement preparation; developing the skill and professional competence in the preparation and reporting of group company financial statements; appraising, analysing and interpreting critically the financial statement of group companies. Emphasis is placed on the impact of local business environment and legal requirements. Also, students are expected to understand the implications of the relevant IAS and IFRS on the preparation of consolidated financial statements of a group.

This course aims to provide students with a comprehensive discussion of the concepts and techniques of preparing consolidated financial statements for a group of companies. The objectives of the course are to explain accounting concepts and governing accounting standard in respect of financial statement preparation of complex group structures; develop professional competence in the financial reporting complex issues such as accounting for derivatives, financial instruments and hedge accounting, accounting for the effects of changes in foreign exchange rates, income tax and share-based payments; interpret financial statements of group companies. Emphasis is placed on the impact of local business environment and legal requirements. Also, students are expected to understand the implications of the relevant IAS andIFRS on the preparation of consolidated financial statements of a group.

This course aims to provide students with an understanding of the company law in Hong Kong covering forms of organisation, lifting corporate veil, constitution of a company, shares and debentures, internal proceedings of a company, director’s power and duty, protection of outsiders and minority, charges, fraudulent preference, auditor’s liability and dissolution of a company.

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.

The objective of this course is to provide students with an overview of the general principles and administration of the taxation system in Hong Kong. The course discusses the principles of taxation in general; the territorial source concept of Hong Kong taxation system; the scheduler taxes of the Hong Kong tax system, namely Property Tax, Salaries Tax and Profits Tax; the personal assessment; the provisional taxes; and the basic matters on Stamp Duty.

Intermediate Accounting I is the first course of the two Intermediate Accounting courses which extends the study of those students who have finished the introductory course Principles of Accounting I. This course aims to equip students with knowledge and skills of how to apply related accounting standards and treatments to prepare, analyse and interpret the financial statements and information according to the International Financial Reporting Standards (IFRS). This course also serves as the prerequisite course for Advanced Financial Accounting courses.

Intermediate Accounting II is the second course of two Intermediate Accounting courses which extends the study of those students who have finished Intermediate Accounting I. This course aims to equip students with the knowledge and skills of how to apply related accounting standards and treatments to prepare, analyse and interpret the financial statements and information according to International Financial Reporting Standards (IFRS). This course also serves as the pre-requisite course for the Advanced Financial Accounting courses.

This course aims to  provide students with an understanding of the basic concepts and principles of auditing, the statutory audit requirements, extant auditing standardsrecommended by the Hong Kong Institute of Certified Public Accountants (HKICPA), and auditing in a Computer Information Systems (CIS) environment issues.

This course aims to provide students with a comprehensive discussion of the concepts and techniques of preparing consolidated financial statements for a group of companies. The objectives of the course are understanding the underlying accounting concepts and governing accounting standard in respect of group company financial statement preparation; developing the skill and professional competence in the preparation and reporting of group company financial statements; appraising, analysing and interpreting critically the financial statement of group companies. Emphasis is placed on the impact of local business environment and legal requirements. Also, students are expected to understand the implications of the relevant IAS and IFRS on the preparation of consolidated financial statements of a group.

This course aims to provide students with a comprehensive discussion of the concepts and techniques of preparing consolidated financial statements for a group of companies. The objectives of the course are to explain accounting concepts and governing accounting standard in respect of financial statement preparation of complex group structures; develop professional competence in the financial reporting complex issues such as accounting for derivatives, financial instruments and hedge accounting, accounting for the effects of changes in foreign exchange rates, income tax and share-based payments; interpret financial statements of group companies. Emphasis is placed on the impact of local business environment and legal requirements. Also, students are expected to understand the implications of the relevant IAS andIFRS on the preparation of consolidated financial statements of a group.

This course aims to provide students with an understanding of the company law in Hong Kong covering forms of organisation, lifting corporate veil, constitution of a company, shares and debentures, internal proceedings of a company, director’s power and duty, protection of outsiders and minority, charges, fraudulent preference, auditor’s liability and dissolution of a company.