Course Code
ACCT2013
Unit Bearing Information
3 units
Course Description
The objective of this course is to provide students with a general understanding of basic accounting concepts, accounting cycle (bookkeeping), principles and their applications in some selected financial and management topics including partnerships; corporations; non-current liabilities; cash flow statement; financial performance analysis; accounting for manufacturing operations; cost behaviour and CVP analysis; budgeting and budgetary control.
Course Intended Learning Outcomes
Upon completion of this course, students should be able to
· Prepare and explain the basic financial statements;
· Analyse and interpret financial statements using various ratios and tools;
· Explain the types of costs used by management to make decisions and how the costs are measured;
· Describe how management accounting assists in achieving companies’ strategic goals through analysis, planning, and control of costs.
Course Schedule
Instructor
Dr. Meng HE, Assistant Professor, Faculty of Business and Management
Medium of Instruction
English
Classroom
T6-602
Eligibility
A student who is currently studying for a bachelor degree.
Pre-requisite
ACCT2003/ ACCT2043 Principles of Accounting I
Course Fee
RMB5,000 for UIC, HKBU and HKCHC students;
RMB7,500 for the students from other colleges/ universities.
Accomodation Fee
UIC students (Non-graduates): RMB10/ Person/ Day
UIC graduates: RMB60/ Person/ Day
HKBU, HKCHC and other students: RMB60/ Person/ Day
Note: the standard fee for summer accommodation in student hostel for 2025 is subject to final confirmation.