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    Introduction to Accounting I
    23Z045704
    ACT B211
      More information: Course Guide
    Introduction to Accounting I
    23Z045704
    Course Start Date
    Sum 2019
    Course Level
    Middle
    Length in Terms
    1 term
    Credits
    5
    Language
    English
    Fees ($) (including lab fees)
    5,650
    Future Terms
    Spr 2020
    Quota and Schedule
    Course
    Start Date
    Course Level Length in Terms Credits
    Language
    Fees ($)
    (including lab fees)
    Future Terms
    Sum 2019
    Middle 1 term 5
    English
    5,650
    Spr 2020

    Course Coordinator: Lam Sau Yee, BBA (CUHK); PGCPA (CityU of HK); MPA (PolyU HK); CPA; FCCA

    Course Developers: Dr Kevin Li, OUHK; Mr Thomas Wong, University of Sydney

    Aims
    This course aims to provide learners with a fundamental knowledge of accounting. It introduces the basic skills of recording business transactions and the procedures to prepare financial statements for a sole proprietor. It also explains the purposes of financial statements and the accounting concepts underlying their preparation.

    Contents
    The course covers the following topics:

    • Accounting in business

    • Accounting cycle

    • Merchandising operations and inventory

    • Accounting information system and internal control

    • Receivables and payables

    • Plant assets and depreciation

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

    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
    Students will need access to a personal computer with an Internet connection.

    Set book(s)
    Wild, J J et al. (2016) Fundamental Accounting Principles (International Financial Reporting Standards) (IFRS), 2nd edn, Asia Global edn, McGraw-Hill Education.

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