ACCT Course List

ACCT3003 Cost and Management Accounting I

成本与管理会计 I

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.

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ACCT3013 Cost and Management Accounting II

成本与管理会计 II

The course examines the integrative and interdisciplinary role of management accounting and its contribution to strategic management. It focuses on building competencies of management accountants through the understanding and application of contemporary management accounting techniques in various business situations and in different organisations. It also emphasises on the effective evaluation, strategic financial planning, assessment and interpretation of information and performance evaluation.

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GCLA1903 English I

大学英文 I

The course involves instruction of English as both an academic subject and a foreign/second language. The course focuses on fundamental language skills that are related to reading, writing, listening, and speaking. It is also designed to enable students to study their major courses more effectively by focusing on the basic language and thinking skills of academic reading and writing.

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GCLA1913 English II

大学英文 II

Course objectives are aimed at further developing and improving the four language skills of reading, writing, speaking and listening to a level appropriate for university study. This course builds on the skills taught in English I by taking the sentence writing skills from that course and developing them into academic style paragraphs using different patterns of organisation. The course will broaden student awareness of reading for academic purpose by instructing how to interpret different textual styles.

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GCLA1923 English III

大学英文 III

The course involves a careful instruction of English as both an academic subject and a second language. Students will be able to respond to and convey ideas in areas of speaking, listening, reading, and writing. Speaking will focus on articulation and target language. Patterns of organization will be stressed in speaking and writing. Specific grammar and vocabulary will be addressed within essays. Reading and listening material will be accessed primarily from electronic resources and the library in order to facilitate comprehension of academic sources.

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GCLA1933 English IV

大学英文 IV

This course prepares students for communicating in an academic environment. Major topics of this course include research activities which will enable students to find appropriate academic sources about the topics being studied and use references to support their writing. Public speaking skills will be introduced to enhance their spoken language. Reading and listening material will be accessed primarily from electronic resources and the library in order to further academic research skills and avoid plagiarism.

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ACCT4023 Financial Accounting Theory

财务会计理论

This course is designed to provide students with knowledge on financial accounting theory forming the foundation of accounting standards and practice. During the course, students will study and discuss contemporary and controversial issues in the financial accounting area. In addition, this course will introduce to students the mainstream of accounting research and some accounting research methodologies.

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FIN2003 Financial Management

财务管理

The objective of this course is to enable students to (1) understand the fundamental concepts in finance; (2) assess alternative investment possibilities; and (3) evaluate different sources of financing projects.

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ACCT3023 Hong Kong Taxation

香港税务

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.

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GCIT1003 IT for Success in Everyday Life and Work

日常生活和工作中的信息技术

This course introduces students to the fundamental concepts of Information Technology (IT), and develops students’ confidence in using computers and computer applications. Useful and practical course contents are selected for learning how to be a competitive person in this information era. Students are introduced to the background of Computer Science, and the modern IT sector. Some of the major IT organisations are introduced, and current IT issues and questions are discussed. The basic architecture and design of a computer is explained. Software applications useful for students of all majors are introduced.

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ACCT3033 Intermediate Accounting I

中级会计学 I

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 courses Principles of Accounting I and II. 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.

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ACCT3043 Intermediate Accounting II

中级会计学 II

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.

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BUS4023 Management Information Systems

管理资讯系统

This course aims to provide an introduction to the field of management information systems (MIS). Students will learn how to analyse the business processes for an enterprise system. Then, the technical foundation, including different kinds of hardware and software, will be introduced such that students can think of tools to enhance improvement for the companies. After that, students will learn how the companies apply management information systems to maintain their competitive edge nowadays. Last, but not the least, students will learn how to develop and to manage information systems in organisations.

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GCNU1023 Mathematics Around Us

生活中的数学

This course stresses the prevalence, relevance, and practicality of mathematics in the modern society especially in the context of planning and scheduling in management science, and issues concerning social choice and decision-making. Numerous real world examples are discussed. The mathematical techniques involved are taught through hands-on applications

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BUS2003 Organisational Behaviour

组织行为学

The purpose of the course is to introduce students to organisational behaviour principles and concepts. Students can identify and define key concepts in the organisational behaviour area; define basic theories and research about the nature and functioning of organisations as well as managers’ roles and responsibilities within organisations; develop the students’ ability to diagnose organisational situations and apply concepts and theories to help solve organisational problems; acquaint with the nature, forms, and scope of behaviour in business organisations.

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