Course Coordinator: Cheung Pat-yan, BBA (Hons), MBRM (OUHK); MAcc (CUHK); CPA (Aust.); ACMA (CIMA); CGMA (CIMA)
Course Developer: Cheung Pat-yan, HKMU
You are advised to have already studied ACT B331.
This course aims to provide learners with the conceptual skills and further understanding of the major accounting theories and standards in recording specialised business transactions and preparing financial statements for limited companies.
The course covers the following topics:
- Leases, provisions and contingencies
- Equity and earnings per share
- Income taxes and statement of cash flows
- Presentation of financial statements and reporting financial performance
- Interim financial reporting and agricultural activities
There will be five two-hour tutorials and one two-hour surgery.
There are two assignments and one examination. Students must use word processing software (such as Microsoft Word) to prepare the assignments, and submit the assignments via the Online Learning Environment (OLE).
Access to a personal computer with an Internet connection is recommended.
The title of the custom textbook is ACT B332 Company Accounting II. The chapters are selected from the following textbook:
Spiceland, D., Nelson, M. W., Thomas, W. M., Tan, P., Low, B. Low, K. Y. (2019) Intermediate accounting (2nd Global ed.). McGraw-Hill. (ISBN 9789813153417)