香港城市大學

FINANCIAL AND MANAGEMENT ACCOUNTING (MODULE FROM MASTER OF SCIENCE IN PROFESSIONAL ACCOUNTING AND CORPORATE GOVERNANCE)

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課程資料

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課程簡介

Assessment Methods / 評核方式
(A) Assessment Items and Their Weightings: (1) Coursework (50%) (2) Exam (50%) (B) Completion Requirements: (1) Pass both coursework & exam (a) Coursework overall marks: 50% (b) Exam overall marks: 50% (C) CEF Reimbursement Requirements: (1) Attendance: 70% (2) Pass both coursework & exam (a) Coursework overall marks: 50% (b) Exam overall marks: 50%

Entry Requirement / 入學要求
Bachelor Degree Holder

Instructor's Qualifications / 導師資歷
Master degree/PhD in relevant disciplines (eg Accounting, Finance)

QR Number / 資歷名冊登記號碼
15/002947/L6

QF Level / 資歷架構級別
6

CEF Registration Invalid From / 基金課程登記失效日期
01-APR-27

課程內容

(1) Introduction to financial accounting and basic financial statements (3 hrs) (2) The Accounting Cycle (3 hrs) (3) Accounting adjustments (3 hrs) (4) Reporting financial result (3 hrs) (5) Merchandising activities and Inventories (3 hrs) (6) Property, plant and equipment and Intangible assets (3 hrs) (7) Financial statement analysis (6 hrs) (8) The business environment, cost terminology, the role of managerial accountant, ethics (3 hrs) (9) Job-order costing (3 hrs) (10) Process costing (3 hrs) (11) Cost behaviour, cost-volume-profit relationships (3 hrs) (12) Variable costing & absorption costing (3 hrs)


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