| Course Code | Course Title | Course Credits | Prerequisites | Course Description |
| ABA101A | Introduction to Accounting I |
3 | Nil | The course provides fundamental concepts in accounting and business for the first year students. It offers an overview of accounting cycle; introduction of merchandizing activities; analysis of assets, liabilities, and stockholders equity; and the presentation of financial statements. It develops students’ accounting skills and uses of accounting information in decision making by exercises and problems, as well as the real life cases study in the current business environment. Upon completion of the course, the students should acquire knowledge in accounting cycle, operation of merchandizing activities, components of assets, liabilities, and stockholders equity, and preparation of financial statements; as well as the technical skills in accounting practice and business decision making. |
| ABA101B | Introduction to Accounting II | 3 | Nil | The course provides fundamental concepts in accounting and business for the first year students. This is the second phase of ABA 101 A; the course is offered in the second term of the academic year. |
| ABA102 | Business Statistics |
3 | Nil | This course aims to provide students with a comprehensive overview of essential concepts and techniques in statistics for modern business and managerial decision-making. This course covers both descriptive and inferential statistical concepts and methods. Topics include, but not limited to probability, normal distribution, hypothesis testing, and linear regression. |
| ABA201A | Intermediate Accounting I |
3 | ABA101B Introduction to Accounting II | The course provides conceptual understanding and skills and professional competence in preparation and interpretation of financial statements Besides, the course provides insight on accounting procedures and reporting requirements for business entitie. Furthermore, the course provides the knowledge of statutory regulations and accounting standards. |
| ABA201B | Intermediate Accounting II | 3 | ABA101B Introduction to Accounting II | The course provides conceptual understanding and skills and professional competence in preparation and interpretation of financial statements Besides, the course provides insight on accounting procedures and reporting requirements for business entitie. Furthermore, the course provides the knowledge of statutory regulations and accounting standards. |
| ABA203 | Money and Banking |
3 | BBA112A Economics I, BBA112B Economics II | The course provides basic concepts of money, deposits creation and the operations of banking system. It introduces the structure and operations of the central banks and their monetary policy. It also provides knowledge on the relationship between different policy tools and the economic environment. |
| ABA205 | Accounting Information systems |
3 | BIS110 Introduction to Information Systems, ABA101 B Introduction to Accounting II |
The course provides integrated concepts with accounting and information systems. It offers students of accounting an insight of how information systems work and relate to the business operations. Also, the course develops students’ documentation and communication techniques of which are critical for accounting professionals. This course introduces important concepts such as security, confidentiality, privacy, process integrity and availability of the information systems and the current issues such as computer fraud and abuse. The course provides real life cases and current issues of transaction cycles such as revenue cycle, expenditure cycle, production cycle, payroll cycle and finance cycle, as well as studies in potential threats and control activities of those cycles. |
| ABA206 | Cost Accounting |
3 | ABA101B Introduction to Accounting II | The course provides students with the basic knowledge in different costing systems and methods; to apply the skills in budgeting and breakeven analysis in decision-making, planning and controlling; to equip the techniques in preparation and analysis of financial statements by different approaches. Topics include Job-order costing, process costing, breakeven analysis, full absorption costing, service costs allocation, standard costing, variance analysis, incremental analysis, cost management systems, responsibility accounting, transfer pricing, balanced scorecards, capital budgeting, uncertainty, inventory management, quality control in production. |
| ABA207 | Managerial Accounting |
3 | ABA101B Introduction to Accounting II | The course provides students with knowledge in the application of budgeting, breakeven analysis and activity based costing, service costs allocation, responsibility accounting, cost, revenue, profit and investment centers, performance measurement, returns in investment, residual income, and economic-value-added, capital budgeting, pay-back period, NPV, IRR; cost management and uncertainty, concepts of quality, total quality management; inventory and production management. The course aims to equip students’ tools and managerial skills in decision-making. |
| ABA222 | Banking Practice |
3 | ABA203 Money and Banking | The course provides students with general background of knowledge of the banking operations and practice. It also develops students’ abilities of supervision in commercial banking. The course enhance the knowledge of some significant sections of the Hong Kong Banking Ordinance (Chapter-155). |
| ABA223 | Monetary and Financial system | 3 | BBA112A/B Economics I/II |
The course provides concepts of the financial and monetary systems including the economics of financial structure, regulatory policies and exchange rate regimes. |
| ABA301 A | Advanced Accounting I |
3 | ABA201B Intermediate Accounting II | The course provides different aspects of financial accounting and an insights of advanced accounting theories and their applications |
| ABA301 B | Advanced Accounting II | 3 | ABA201B Intermediate Accounting II | The course provides different aspects of financial accounting and an insights of advanced accounting theories and their applications |
| ABA336 | Credit and Financial Analysis |
3 | ABA101B Introduction to Accounting II, ABA222 Banking Practice | The course provides knowledge of the conventional principles and approaches in credit analysis. It follows a top-down approach to conduct a credit analysis from country risks, industry risks to company-specific risks. Both qualitative and quantitative analyses such as the evaluation of company’s competitive position, management factor and financial statement analysis will be introduced. The course also covers the topics on insolvency and recovery. |
| ABA351 | Accounting Theory |
3 | ABA201B Intermediate Accounting II, FNE101 Principles of Finance | The course introduces various accounting theories to understand the role of accounting standard, accounting information and other related parties in the business operations and the economy. |
| ABA358 | Auditing |
3 | ABA301B Advanced Accounting II | The course provides students with the knowledge and skills in conducting efficient and effective audit procedures. |
| ABA361 | Accounting Framework for China |
3 | ABA101B Introduction to Accounting II, FNE101 Principles of Finance | The course aims to introduce and examine accounting systems in Mainland China which prepares students for conducting accounting and related services for multi-national companies in Mainland China. |
| ABA367 | Hong Kong Taxation |
3 | ABA101B Introduction to Accounting II | The course aims to provide students with the knowledge of the Hong Kong taxation system and introduce the practical aspects of the tax impacts on businesses and individuals in Hong Kong. |
| ABA368 | Advanced Auditing |
3 | ABA358 Auditing | The course develops students’ critical and analytical skills in conducting auditing in different complex situations. |
| ABA371 | International Accounting |
3 | ABA301B Advanced Accounting II | The course aims to examine various accounting practices across different countries and study the practical issues on international accounting. |
| ABA372 | Taxation in China |
3 | ABA367 Hong Kong Taxation |
The course aims to introduce the framework of taxation in China. |
| ABA377 | Advanced Taxation |
3 | ABA367 Hong Kong Taxation |
The course aims to provide thorough knowledge of the principles of taxation and the current law and practice. In particular, the applications of tax rules in complex situations. |
| ABA390A | Final Year Project I |
3 | ABA301B Advanced Accounting II, ABA222 Banking Practice, FNE101 Principles of Finance | The course aims to develop the innovative abilities, initiative in students’ independent problem-solving skills and collaborative skills using a project-based approach. The students are expected to demonstrate ability to consolidate, integrate and apply the knowledge acquired in courses to practical situations. |
| ABA390B | Final Year Project II |
3 | ABA301B Advanced Accounting II, ABA222 Banking Practice, FNE101 Principles of Finance | The course aims to develop the innovative abilities, initiative in students’ independent problem-solving skills and collaborative skills using a project-based approach. The students are expected to demonstrate ability to consolidate, integrate and apply the knowledge acquired in courses to practical situations. |
