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AC4307 - Advanced Financial Accounting

Offering Academic Unit
Department of Accountancy
Credit Units
3
Course Duration
One Semester
Pre-requisite(s)
Course Offering Term*:
Not offering in current academic year

* The offering term is subject to change without prior notice
 
Course Aims

This course aims to:

  1. Develop students' conceptual skills and professional competence in the preparation and reporting of financial accounting information for a Group in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”).
  2. Provide students with an in-depth understanding of the underlying accounting concepts and accounting standards governing the preparation of financial statements for a Group under HKFRSs for external users.
  3. Appreciate the predictive role of contemporary accounting theory.
  4. Provide students with a fundamental knowledge of accounting regulations in the Chinese Mainland.
  5. Analyze and interpret critically the financial information from Group accounts

Assessment (Indicative only, please check the detailed course information)
Continuous Assessment: 50%
Examination: 50%
Examination Duration: 3 hours
 
Detailed Course Information
AC4307.pdf

Useful Links
Department of Accountancy