Company Accounting II

Home Admissions Course Information Company Accounting II

ACT B332

More information: Course Guide
COMPANY ACCOUNTING II

ACT B332

More information: Course Guide

COMPANY ACCOUNTING II

Course Start Date
Spr 2024
Course Level
Higher
Length in Terms
1 term
Credits
5
Language
English
Fees ($) (including lab fees)
6,700
Future Terms
Quota and Schedule
Course Start Date
Course LevelLength in TermsCredits
Language
Fees ($) (including lab fees)
Future Terms
Spr 2024
Higher1 term5
English
6,700

Course Coordinator: Cheung Pat-yan, BBA (Hons), MBRM (OUHK); MAcc (CUHK); CPA (Aust.); ACMA (CIMA); CGMA (CIMA)

Course Developer: Cheung Pat-yan, HKMU

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 specialised 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)
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)