Course List
ACCT4043 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 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 DetailsACCT3013 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.
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.
Check DetailsACCT3063 Tax Planning and Management
税务计划与管理
The objective of this course is to provide students with an in-depth study of the law and practice of tax planning and management in the Hong Kong environment. The course will give an analytical review of the Hong Kong tax system with a focus on tax planning so that students can advise management on the effects of taxation and the possible ways for modifying the tax burden of the business. An appreciation of the general aspects of Mainland China taxation is also included.
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 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 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 DetailsACCT4023 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.
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 DetailsECON3003 Intermediate Macroeconomics
中级宏观经济学
This course aims first to take a closer and more critical look at the main building blocks of macroeconomics which had been introduced to students in earlier courses, and secondly to equip students with some more advanced theories and techniques for them to understand and analyse major macroeconomic issues facing the society. This course will not only impart knowledge required for more specialised courses later in the Applied Economics Programme, but will also provide the theoretical and technical economic training helpful for students aspiring for positions of responsibility in business, government, or other social organisations.
Check DetailsECON3013 Applied Econometrics
应用计量经济学
This course aims to give students a basic understanding of econometrics and regression analysis. Numerous examples will be examined in order to achieve this goal. Emphasis placed on the classical linear regression model, least squares estimation, hypothesis testing, and model building, then finally applying to practical economic problems on forecasting and analysis. In addition, this course will train students to use computer statistical software.
Check DetailsECON3063 Intermediate Microeconomics
中级微观经济学
This course is more advanced than an introductory course but less abstract and less technical than a graduate course. It aims at providing not only necessary tools and theories, serving as a bridge to graduate studies, but also a deeper understanding of those theories and applications for preparing students to take roles of executives in private enterprises, public organisations, economic researchers, analysts, forecasters, business journalists and teachers, who are expected to be equipped with concrete training in economics.
Check DetailsECON2023 Mathematical Economics
数理经济学
This course aims to introduce students (particularly undergraduate students majoring in economics) to fundamental mathematical methods which are commonly used in economics literature. The course will examine how mathematics is used to analyse economic problems, such as equilibrium models, comparative-static models, optimisation, and dynamic models. The course will provide fundamental mathematical preparation for further studies in economics
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