香港浸會大學

ACCOUNTING THEORY & POLICY (MODULE FROM MASTER OF SCIENCE IN APPLIED ACCOUNTING AND FINANCE)

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課程資料

學習模式
地點
-
7次瀏覽

課程簡介

Assessment Methods / 評核方式
(A) Assessment Items and Their Weightings:(1) Class Participation / Discussion 20% (2) Assignment(s) 40% (3) Examination 40% (B) Completion Requirements:(1) attend 70% of the total contact hours or above;(2) complete the course requirements; and(3) pass the course examination with the grade not lower than C-.(C) CEF Reimbursement Requirements:(1) attend 70% of the total contact hours or above;(2) complete the course requirements; and(3) pass the course examination with the grade not lower than C+; and(4) achieve at least 50% or such higher overall passing mark.

Entry Requirement / 入學要求
(A) Academic Qualification(1) A bachelor's degree with honours in Business from a recognised university or comparable institution, or a professional qualification deemed to be equivalent (e.g., a professional qualification in accounting or finance field such as CPA/ACCA from designated accounting bodies, CFA from Institute of Certified Financial Analysts, CMA from Institute of Management Accountants, etc.); or(2) A bachelor's degree in other disciplines with relevant experience and/or training in Accounting, Finance, Management or related fields.(B) Language Proficiency Requirement(1) Applicants should possess proof of English proficiency if their first degrees were obtained from non-English-medium institutions:(i) a minimum IELTS overall band score of 6.5; or(ii) TOEFL score of 79 (internet-based); or(iii) the equivalent score of other tests.(C) Others(1) Applicants should have a satisfactory performance in an admission interview;(2) Applicants with Graduate Management Admission Test (GMAT) score or relevant working experience are preferred.

Instructor's Qualifications / 導師資歷
(1) a degree holder of master's degree or above; and(2) have one year working or research or teaching experience in accounting or finance field; or (3) have relevant professional qualification (if any) (e.g. a professional qualification in accounting or finance field such as CPA/ACCA from designated accounting bodies, CFA from Institute of Certified Financial Analysts, CMA from Institute of Management Accountants, etc.).

QR Number / 資歷名冊登記號碼
05/001461/6

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

(I) Introduction (4 hrs) (II) Accounting under Ideal Conditions (3 hrs) (III) The Decision-Usefulness Approach to Financial Reporting (3 hrs) (IV) Efficient Securities Markets (3 hrs) (V) The Value Relevance of Accounting Information (3 hrs) (VI) The Measurement Approach to Decision Usefulness (4 hrs) (VII) The Efficient Contracting Approach to Decision Usefulness (3 hrs) (VIII) An Analysis of Conflict (3 hrs) (IX) Executive Compensation (3 hrs) (X) Earnings Management (3 hrs) (XI) Standard Setting: Economic and Political Issues (4 hrs)[36 contact hours PLUS 3-hour examination]


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