Course Code

ACCT2003

Unit Bearing Information

3 units

Course Description

The objective of this course is to provide students with a general understanding of financial accounting principles and concepts. Students will learn how to record economic events under accrual accounting as well as how to prepare the basic financial statements and perform some elementary analysis of financial figures. The key topics include: accounting principles and concepts, accounting cycle and recording process, preparation of basic financial statements, accounting for retail business, internal control and cash, and accounting for receivables.

Course Intended Learning Outcomes

Upon completion of this course, students should be able to

·  Describe the basic concepts of accounting;

· Explain the operations of the accounting cycles;

· Apply basic concepts of accounting in real-life scenarios;

· Perform some elementary analysis of financial figures.

Course Schedule

Instructor

Ms.Kacey Zhao, Instructor, The Faculty of Business and Management

Medium of Instruction

English

Classroom

T6-303

Eligibility

A student who is currently studying for a bachelor degree.

Pre-requisite/ Co-requisite

Nil

Course Fee

1. RMB5,000 for BNBU, HKBU and HKCHC students;

2. RMB7,500 for the students from other colleges/ universities.

Accomodation Fee

1. BNBU students (Non-graduates): RMB10/ Person/ Day

2. BNBU graduates: RMB60/ Person/ Day

3. HKBU, HKCHC and other students: RMB60/ Person/ Day

Note: The standard fee for summer accommodation in student hostel for 2026 is subject to final confirmation.