ACCT Course List
ACCT4033 Accounting Information Systems
会计资讯系统
The objective of this course is to provide students with an in-depth study of the application of information systems knowledge to the accounting environment. The course covers the processing of accounting data in computer environment; designing business processes and representing them with documentation tools; and the controls that are necessary to assure accuracy and reliability of the data processed by the accounting system.
Check DetailsACCT4063 Accounting Internship
会计学实习
This course aims to provide an opportunity for students to gain real-life working experience in accounting, finance or related organizations. The primary intention of this course is to provide the opportunity for students to work in various departments related to their discipline including auditing, taxation, financial accounting, and corporate governance functions. A secondary intention is for students to use the internship placement to broaden their own experience beyond the limitations of their chosen discipline. Under the guidance of both faculty and workplace supervisors, students will work in an organization as interns and complete work assignments that are primarily related to the students’ discipline. The internship assignment is expected to take up no less than 150 hours to complete plus 12 hours of lecture at the College, and it may or may not be paid for. Students will be assisted by UIC, but they are responsible to find appropriate internship placements. The host organization will nominate a contact person for the student for the duration of the internship.
Check DetailsACCT4043 Advanced Accounting I
高级会计学 I
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.
Check DetailsACCT4053 Advanced Accounting II
高级会计学 II
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 and IFRS on the preparation of consolidated financial statements of a group.
Check DetailsACCT4003 Auditing I
审计学 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 (HKICPA), and auditing in a Computer Information Systems (CIS) environment issues.
Check DetailsACCT4013 Auditing II
审计学 II
Based on Auditing I, 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 (HKICPA), auditing in a Computer Information Systems (CIS) environment, and contemporary auditing issues.
Check DetailsBUS4003 BBA Project
毕业论文
The course aim is to provide an opportunity for students: (1) to develop their individual analytical and intellectual abilities; (2) to apply the knowledge and skills gained from the degree programme to a real, practical business problem; and (3) to prepare themselves for the transition from college to the work situation.
Check DetailsBUS3003 Business Communications
商业传讯
This course aims to provide students with an understanding of the essential concepts, practices and basic models of business communication and to develop their skills necessary for communicating professionally in the current business and technological context. The course emphasises the application of concepts and methods of written and oral communication activities and is focused on developing the students’ ability to function in a community and team.
Check DetailsGCVM1023 Business Ethics
商业伦理
This course covers a wide range of ethical issues selected to increase the students’ awareness of ethical issues that corporations and professional managers experience. It is designed specifically to educate students regarding the legal and social behaviours expected of business people and how these behaviours set a base for corporate social responsibility. Most importantly, this course enables students to understand and apply their personal values in making business decisions and to resolve ethical dilemmas in business situations. As this course introduces students to an array of principles and new perspectives that will encourage critical thinking to contest their pre-existing ideas and beliefs, it will enable them to develop a more global perspective and attain a successful career, either as an employee or as a manager.
Check DetailsBUS3023 Business Research Methods
商业研究方法
The purpose of this course is to provide students with an overview of research methods that are currently used in business and to develop in the students a strong capacity to grasp the complexity of inquiry into theoretical and applied business problems. The objectives are to introduce students to the theoretical and analytical issues which are shaping contemporary business research thinking and practice, to address the key components which might comprise the essential elements of conducting research in an applied business setting, and to provide opportunities for students to engage in survey, case analyses, experiential exercises and library research which are aimed at skill development in conducting research.
Check DetailsACCT3093 Chinese Economic Law
中国经济法
This course aims to provide foundational knowledge in Chinese economic law to business students. It focuses on the workings of the Chinese economic legal system, while allowing students to master the basic knowledge in some key areas, such as contract law, company law, as well as competition and anti-monopoly law. Through a good understanding of the theoretical concepts and learning from actual cases and scenarios, students would heighten their sense of legality and integrity, thereby enhancing their ability to analyse and solve legal issues encountered in real life situations
Check DetailsACCT3083 Chinese Taxation Law
中国税法
Chinese Taxation Law is a foundational elective course for business students. This course covers the regulations regarding Chinese taxation, including obligations of taxpayers; types of taxpayers; tax rates; tax assessment guidelines and procedures; as well as tax payment locations and privileges, which relate to different categories of Chinese taxation. The categories encompass turnover tax, enterprise income tax, individual income tax, house property tax, urban real estate tax, behavioural taxes (stamp duty, VAT, business, consumption, tobacco), resource tax, and urban and township land use tax. In addition, the course imparts to students the knowledge of international taxation and taxation administration law. This course aims to provide the basic knowledge of Chinese taxation law as well as the theories and regulations of taxation, thereby allowing the students to understand the importance of taxation in state finance and its inseparable relationship with the economy.
Check DetailsGCCH1013 Chinese Thought through the Ages
中国社会思潮
(1) introduce important thought that have produced extremely important and significant impact on Chinese social development from past to present; (2) make a connection with contemporary social status by selecting a number of philosophical issues such as harmony, homogeneity/heterogeneity, conflict and unity, diversity and sustainability etc.; (3) analyse how ‘the past affects the present’, and how Chinese traditional thought has influenced the development and evolvement of contemporary Chinese society; and (4) help the students to have a better understanding of Chinese thought through different historical periods and to strengthen their sense of identity.
Check DetailsBUS3013 Company Law
公司法
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.
Check DetailsACCT3053 Corporate Governance and Accounting
公司管理与会计
This course aims to provide students with an overview of the main theoretical perspectives and frameworks of corporate governance, integrating the conformance (control and reporting) and performance (strategies and business growth) dimensions in both the international context as well as the local (Hong Kong and Mainland China) context. Selected cases dealing with the legal sanctions levelled at directors and officers of corporations as well as liability of professional accountants in public practice and business involved in notorious financial scandals are evaluated.
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