Company Accounting II

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ACT B332

More information: Course Guide
Company Accounting II

ACT B332

More information: Course Guide

Company Accounting II

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Fees ($) (including lab fees)
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Course Coordinator: Cheung Pat Yan, BBA (Hons), MBRM (OUHK); MAcc (CUHK); CPA (Aust.); ACMA

Course Developer: W F Hui, Consultant

Advisory prerequisite(s)
You are advised to have already studied ACT B331.

Aims
This course aims to provide learners with the conceptual skills and further understanding of the major accounting theories and standards in recording specialized business transactions and preparing financial statements for limited companies.

Contents
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

Learning support
There will be five two-hour tutorials and one two-hour surgery.

Assessment
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).

Equipment
Access to a personal computer with an Internet connection is recommended.

Set book(s)
To be confirmed