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AC6513 - Corporate Accounting

Offering Academic Unit
Department of Accountancy
Credit Units
3
Course Duration
One Semester
Pre-requisite(s)
AC5512 Financial Reporting
Course Offering Term*:
Summer 2025

* The offering term is subject to change without prior notice
 
Course Aims
This course aims to provide students with an in-depth understanding of the underlying accounting concepts and accounting standards governing the preparation of financial statements for a Group in accordance with Hong Kong Financial Reporting Standards (HKFRSs) for external users. Furthermore, it develops students' conceptual skills and professional competence in the accounting for different forms of business combinations, capital reductions and reorganizations in compliance with the regulatory and financial framework in Hong Kong.

Assessment (Indicative only, please check the detailed course information)
Continuous Assessment: 50%
Examination: 50%

Final examination:

Students will be assessed via the examination their understanding of concepts learned and their ability to apply subject-related knowledge.


Students are required to pass both coursework and examination components to guarantee to pass the course. Failing either component may lead to failure in the course. The passing mark is generally 50.

Examination Duration: 3 hours
 
Detailed Course Information
AC6513.pdf