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 (20%) (2) Assignments (10%) (3) Midterm Test (15%) (4) Examination (55%) (B) Completion Requirements and CEF Reimbursement Requirements: (1) Obtain grade D or above (2) At least 50% passing marks in the overall assessment (3) At least 70% attendance
Entry Requirement / 入學要求
1. Graduates of Associate Degree or Higher Diploma 2. Equivalent qualifications assessed by college/school
Instructor's Qualifications / 導師資歷
Have relevant academic background / professional qualifications / industry experience. 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
27-NOV-27
(A) Assessment Items and Their Weightings: (1) Class Participation (20%) (2) Assignments (10%) (3) Midterm Test (15%) (4) Examination (55%) (B) Completion Requirements and CEF Reimbursement Requirements: (1) Obtain grade D or above (2) At least 50% passing marks in the overall assessment (3) At least 70% attendance
Entry Requirement / 入學要求
1. Graduates of Associate Degree or Higher Diploma 2. Equivalent qualifications assessed by college/school
Instructor's Qualifications / 導師資歷
Have relevant academic background / professional qualifications / industry experience. 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
27-NOV-27
What You’ll Learn
(1) Purposes of cost accounting, management accounting and financial accounting (2.5 hours) (2) Accounting for Material, Labour and Overhead Costs (6 hours) (3) Cost Accounting Systems: Purposes, Techniques and Applications (A. Job-order costing; B. Process costing) (6 hours) (4) Activity-based Costing and its Application (1.5 hours) (5) Common Cost Allocation: Nature and Problems (A. Cost behaviour; B. Joint products and by-products; C. Service centre costs) (6 hours) (6) Cost-Volume-Profit Analysis and Variable Costing (A. The break even anlaysis; B. Interrelationships of cost, volume and profits; C. Introduction to variable costing) (3 hours) (7) Accounting for Decision Making and its Application (A. Variable and absorption costing; B. Use of contribution approach in decision making) (11 hours) (8) Pricing Decision and Management Accounting (3 hours)
