Course Information
Schedules
- 29 Oct 2024 (Tue)
Registration period
14 Oct 2024 (Mon) - 28 Oct 2024 (Mon)
Price
HKD 44,240
CEF Reimbursable
(Tuition fee: HK$44,240 (will be paid in 2 installments)
1st installment: HKD$ 22,120 (pay with application for enrollment submission)
2nd installment: HKD$22,120 (pay before the commencement of the 5th Module))
CEF Reimbursable
(Tuition fee: HK$44,240 (will be paid in 2 installments)
1st installment: HKD$ 22,120 (pay with application for enrollment submission)
2nd installment: HKD$22,120 (pay before the commencement of the 5th Module))
Course Level
Study Mode
Duration
280 Hour(s)
Language
Cantonese, English
Location
Tsim Sha Tsui Learning Centre
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Course Overview
The programme is suitable for individuals who wish to develop knowledge and skills in accountancy and pursue a career in the accounting profession.
The programme aims to provide students a solid and substantial knowledge in financial accounting, management accounting, taxation and law. It enables students to acquire concrete and practical knowledge and skills in accountancy for future career advancement and for pursuing their professional qualifications in accounting.
What You’ll Learn
Programme Structure
The programme consists of 8 modules with 280 contact hours. Participants may normally complete the programme in 18 months on part-time basis.
1. Financial Accounting (35 hours)
• Role and function of accounting
• Conceptual framework of financial accounting
• Regulatory framework of financial reporting
• Accounting records, procedures and systems
• Application of accounting theories
• Preparation of financial statements for different types of entities
• Interpretation of accounts
• Ethics for the accounting profession
2. Organization and Management (35 hours)
• Approaches of management, organizational structure and systems
• Operations management and efficiencies in production and service provision
• Leadership and management styles
• Marketing principles and concepts
• Human resources management in an organization
• Impacts of government policies to business organization
3. Cost Accounting (35 hours)
• Overview of cost and management accounting
• Cost ascertainment and classification
• Different types of costing system
• Accounting systems and costing records
• Techniques for short-term decision
• Techniques for cost controls
• Budgetary control and financial planning
4. Business Law (35 hours)
• Legal system in Hong Kong
• Law of contract
• Contract for sale of goods and services
• Law of tort and negligence
• Law of employment
• Agency law
• Formation and constitution of partnership
5. Management Accounting (35 hours)
• Standard costing system for planning and control
• Back-flush accounting applied in manufacturing process
• Target costing in service and other industries
• Life-cycle costing on cost planning and analysis
• Activity based costing and value chain analysis
• Throughput accounting and multi-product decisions
• Pricing and buy-or-make decisions
6. Company Law (35 hours)
• Standard costing system for planning and control
• Back-flush accounting applied in manufacturing process
• Target costing in service and other industries
• Life-cycle costing on cost planning and analysis
• Activity based costing and value chain analysis
• Throughput accounting and multi-product decisions
• Pricing and buy-or-make decisions
7. Hong Kong Taxation (35 hours)
• HKSAR tax system and sources of tax rules
• Property tax
• Salaries tax
• Profits tax
• Personal assessment
• Tax administration
8. Performance Management (35 hours)
• Overview of performance measurement
• Budgetary control system in performance hierarchy
• Control and performance measurement of responsibility centres
• Transfer pricing and divisional performance
• Behavioural and external considerations
