Course Code

ACCT2013

Unit Bearing Information

3 units

Course Description

This course is a continuation of ACCT2003 Principles of Accounting I. Topics include: application of financial accounting principles and concepts, partnerships, corporations, non-current liabilities, statement of cash flows, financial performance analysis, accounting for manufacturing operations, cost behaviour and CVP analysis, as well as budgeting and budgetary control. The course also covers managerial accounting, which focuses on the application of accounting information in the business and management decision process. The objective of the course is to familiarize students with the technical, problem-solving, and decision-making skills that would support the achievement of the financial goals of an organization.

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

Ms. Charlotte Suk Fun LO, The Lecturer, Faculty of Business and Management

Medium of Instruction

English

Classroom

T6-304

Eligibility

A student who is currently studying for a bachelor degree.

Pre-requisite

ACCT2003/ ACCT2043 Principles of Accounting I

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.