Course Information
Price
HKD 7,920
CEF Reimbursable
CEF Reimbursable
Course Level
Study Mode
Location
-
Course Overview
Assessment Methods / 評核方式
(A) Assessment Items and Their Weightings: (1) Class Participation/Discussion (20%) (2) Assignment(s) (10%) (3) Test (15%) (4) Examination (55%) (B) Completion Requirements and CEF Reimbursement Requirements: (1) At least 50% passing marks in the overall assessment; and (2) At least 70% of attendance requirement
Entry Requirement / 入學要求
1. Graduates of Associate Degree or Higher Diploma 2. Equivalent qualifications (equivalent to Associate Degree or Higher Diploma (QF Level 4)) assessed by College/School (i.e. CIE/SCE)
Instructor's Qualifications / 導師資歷
The appointee should have a Master Degree in Accountancy and professional membership of a recognised accounting body. At least one year of relevant teaching experience in the course taught are required.
QR Number / 資歷名冊登記號碼
18/000120/L5
QF Level / 資歷架構級別
5
CEF Registration Invalid From / 基金課程登記失效日期
01-APR-27
(A) Assessment Items and Their Weightings: (1) Class Participation/Discussion (20%) (2) Assignment(s) (10%) (3) Test (15%) (4) Examination (55%) (B) Completion Requirements and CEF Reimbursement Requirements: (1) At least 50% passing marks in the overall assessment; and (2) At least 70% of attendance requirement
Entry Requirement / 入學要求
1. Graduates of Associate Degree or Higher Diploma 2. Equivalent qualifications (equivalent to Associate Degree or Higher Diploma (QF Level 4)) assessed by College/School (i.e. CIE/SCE)
Instructor's Qualifications / 導師資歷
The appointee should have a Master Degree in Accountancy and professional membership of a recognised accounting body. At least one year of relevant teaching experience in the course taught are required.
QR Number / 資歷名冊登記號碼
18/000120/L5
QF Level / 資歷架構級別
5
CEF Registration Invalid From / 基金課程登記失效日期
01-APR-27
What You’ll Learn
(1) The Environment and Conceptual Framework of Financial Reporting (Full and SMEs’) (4 hrs) (2) Overview of the Accounting Standards (Full and SMEs’) and the Accounting Process (3 hrs) (3) Income Determination and Reporting (6 hrs) (a) Measurement and disclosure requirements, the income statement and the retained earnings statement (4) Reporting Financial Position (6 hrs) (a) Purposes, limitations and classification of the balance sheet and the statement of cash flows (5) Current Assets (3 hrs) (a) Nature, determination of cost, valuation and disclosure of cash, temporary investments, receivables and inventories in the balance sheet (6) Extraordinary Items, Fundamental Errors, Changes in Accounting Policies and Post Balance Sheet Events (3 hrs) (7) Current Liabilities (3 hrs) (a) Determination, measurement and disclosure (8) Non-operating Income and Components and Supplementary (3 hrs) (a) Disclosures (b) Discontinued operations (9) Earning per Share (5 hrs) (a) Simple and complex structures, primary and fully diluted earnings per share (10) Financial Statement Analysis (3hrs)
