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    Company Accounting II
    ACT B332
      More information: Course Guide
    Company Accounting II
    Course Start Date
    Spr 2020
    Course Level
    Higher
    Length in Terms
    1 term
    Credits
    5
    Language
    English
    Fees ($) (including lab fees)
    N/A
    Future Terms
    Spr 2021


    This course has been included in the list of reimbursable courses under the Continuing Education Fund. Click HERE for details.


    Course
    Start Date
    Course Level Length in Terms Credits
    Language
    Fees ($)
    (including lab fees)
    Future Terms
    Spr 2020
    Higher 1 term 5
    English
    N/A
    Spr 2021
    This course has been included in the list of reimbursable courses under the Continuing Education Fund. Click HERE for details.

    Course Coordinator: Ms Pauline Hung, BCom (University of New South Wales, Australia); MBA (Oklahoma City University, USA)

    Course Developer: W F Hui, Consultant

    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 specialized 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 two two-hour surgery and five two-hour tutorials.

    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)
    Cotter, D (2012) Advanced Financial Reporting: A Complete Guide to IFRS, 1st edn, Prentice Hall Financial Times Press.

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